US MILITARY RACQUETBALL FOUNDATION Dba Military Adaptive Court Sports

Nonprofit profile at a glance

EIN
263231664
IRS 990-EZ coverage
2021–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2011
Location
Santee, CA, USA
Phone
7143199669
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$89,701
Expenses
$109,476
Assets
$6,510
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Stephen Harper (Executive Director)

People named in this filing

  • Stephen Harper (Executive Director)
  • Hank Marcus (Director)
  • Peggine Tellez (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Military Racquetball Federation (MRF) aka Military Adaptive Court Sports (MACS) is dedicated to promoting and teaching adaptive court sport programs such as pickleball, racquetball and badminton as well as events for branches of service members here and abroad. We collaborate with Veterans Administration (VA) Recreational Therapists and veterans to E! romote healing and fellowship through Sports activities.

What it reported doing in 2025

Pickleball & badminton Clinics. These programs focuses on utilizing each sport as a rehabilitation tool for addressing both the physical and mental challenges faced by individuals affected by combat-related issues and other circumstances, including post-traumatic stress (PTS), traumatic brain injuries, as well as other visible and invisible injuries. This year, we continue our primary objective of introducing and teaching adaptive sports to injured military service members, in collaboration with VA recreation therapists across 12 locations, positively impacting 422 participants. Our program features an ongoing six-week clinic, which operates on an approximate five-cycle annual rotation, accommodating both recurring and new locations. Equipment is provided to participants, and certified instructors deliver training and compile statistical data on the program's impact. This is part of our deliverables for our Veterans Affairs grant.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -22%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 39.8%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 16.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 18.4% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $108K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.