RACK FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: RACK FOUNDATION (EIN 85-3345483)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-09
IRS object ID: 202503139349100305
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-09T13:22:29-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810939310	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EVANSVFO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	28170 N ALMA SCHOOL PKWY STE 208	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85262	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	853345483	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE RACK FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RACK	BusinessNameControlTxt
Phone	6029037017	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7926 E VIA BONITA	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ADAM J RACK	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Phone	6029037017	PhoneNum
Signature	2025-11-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAWRENCE J EVANS	PreparerPersonNm
PTIN	P00441142	PTIN
Phone	4805739011	PhoneNum
Preparation	2025-11-08	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$0	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$150,000	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$150,000	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Other Expenses Rev And Expnss	$3,021	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$3,021	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$145,499	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$145,499	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$148,520	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$145,499	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,480	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$3,453	CashBOYAmt
Cash EOY	$4,933	CashEOYAmt
Total Assets BOY	$3,453	TotalAssetsBOYAmt
Total Assets EOY	$4,933	TotalAssetsEOYAmt
Total Assets EOYFMV	$0	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$3,453	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$4,933	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$3,453	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$4,933	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$3,453	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$4,933	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$3,453	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,480	ExcessRevenueOverExpensesAmt
Subtotal	$4,933	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$4,933	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	false	AtLeast5000InAssetsInd
Org Report Or Register State	AZ	OrgReportOrRegisterStateCd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	ADAM J RACK	IndividualWithBooksNm
Phone	6029037017	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	7926 E VIA BONITA	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ADAM J RACK	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7926 E VIA BONITA	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Field	Value	IRS element (for citing)
Title	VICE PRESIDE	TitleTxt
Average Hrs Per Wk Devoted To Pos	5.00	AverageHrsPerWkDevotedToPosRt
Compensation	$0	CompensationAmt
Employee Benefit Program	$0	EmployeeBenefitProgramAmt
Expense Account Other Allwnc	$0	ExpenseAccountOtherAllwncAmt

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$145,499	ExpensesAndContributionsAmt
Set Aside Cash Distri Test	$145,499	SetAsideCashDistriTestAmt
Qualifying Distributions	$290,998	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$22,932	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$93,466	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$116,398	TotalExcessDistributionCyovAmt
Qualifying Distributions	$290,998	QualifyingDistributionsAmt
Remaining Distri From Corpus	$290,998	RemainingDistriFromCorpusAmt
Total Corpus	$407,396	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$407,396	ExcessDistriCyovToNextYrAmt
Excess From Year2	$22,932	ExcessFromYear2Amt
Excess From Year1	$93,466	ExcessFromYear1Amt
Excess From Current Year	$290,998	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
A NEW LEAF
868 E UNIVERSITY DRIVE	MESA	AZ	85203	CHARITY	GENERAL OPERATIONS	$1,499
ARIZONA HUMANE SOCIETY
5501 E VAN BUREN STREET	PHOENIX	AZ	85008	CHARITY	GENERAL OPERATIONS	$15,000
BACKFIT CARES
2727 W FRYE ROAD	CHANDLER	AZ	85224	CHARITY	GENERAL OPERATIONS	$25,000
THE CARE ORGANIZATION
1807 E PARKSIDE LANE	PHOENIX	AZ	85024	CHARITY	GENERAL OPERATIONS	$103,000
THE SINGLETONS
2832 E BELL ROAD	PHOENIX	AZ	85032	CHARITY	GENERAL OPERATIONS	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$145,499	TotalGrantOrContriPdDurYrAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RACK LAW GROUP	BusinessNameLine1Txt

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	2375 E CAMELBACK ROAD	AddressLine1Txt
Address Line2	SUITE 350	AddressLine2Txt
City	PHOENIX	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85016	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$150,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
ADVERTISING	$3,000
OTHER EXPENSES	$21

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