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R A C C A INC

Not tax-deductible

Oldsmar, FL501(c)(6)EIN 59-1113307Revenue $171K in FY2025

On file with the IRSracca-florida.orgPo Box 2403, 34677-0019 · Oldsmar, FLTax-exempt since May 1976

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Promoting refrigeration / air conditioning industry

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $675 a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
45 mo
of spending, in cash
Looks good: 44.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$112
0.02% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$171K
-2% vs prior year
Spent
$163K
To programs
100%
Net assets
$612K
By yearFY2020–FY2025
Revenue
$171K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$125K
FY2021$128K
FY2022$138K
FY2023$147K
FY2024$175K
FY2025$171K
Expenses
$163K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$135K
FY2021$135K
FY2022$156K
FY2023$146K
FY2024$144K
FY2025$163K
Net assets
$612K
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$591K
FY2021$584K
FY2022$567K
FY2023$568K
FY2024$602K
FY2025$612K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1976.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $163K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Robert Wasilewski
Secretary/Tr
$0Pt VII · Sec A
Brendan Fuller
Ex Officio
$0Pt VII · Sec A
Paul Keller
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See R A C C A INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes the refrigeration and air conditioning industry.

Provided by the organization

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1 program · $112K · in their own filed words · FY2025
01

Promotion of the refrigeration and air conditioning industry in the tampa bay area. Also provides educational information to members and governing bodies in implementing industry standards.

$112Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Granite Foundation Agency (plg)FY2023$500
Total grants receivedfrom 1 funder$500

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$171K
Ln 12
Fees for servicesLn 2g$90K
Gifts and grantsLn 1h$42K
Other incomeLn 4–11$21K
Money outPt IX
$163K
Ln 25
Programscol B$163K
Owns and owesPt X
$612K
net assets · Ln 32
Cash and savingsLn 1–2$606K
Total assetsLn 16$612K
LiabilitiesLn 26$112
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Fees for servicesLn 2g$90K
Investment incomeLn 3$18K
Other incomeLn 4–11$21K
Total revenueLn 12$171K
Assets in detailPt X, end of year
CashLn 1$126K
SavingsLn 2$480K
Cash and savings togetherLn 1–2$606K
Total assetsLn 16$612K
LiabilitiesLn 26$112
Net assetsLn 32$612K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$598K$606K
Total assetsLn 16$602K$612K
LiabilitiesLn 26$113$112
Net assetsLn 32$602K$612K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$67K$67K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$7K$7K
Advertising and promotionLn 12$42K$42K
Office expensesLn 13$3K$3K
InsuranceLn 23$437$437
Other expenses (24a–d)Ln 24$27K$27K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$163K$163K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $171K$163K$8K$612K 990 PDF
FY2024 $175K$144K$31K$602K 990 PDF
FY2023 $147K$146K$1K$568K 990 PDF
FY2022 $138K$156K−$19K$567K 990 PDF
FY2021 $128K$135K−$7K$584K 990 PDF
FY2020 $125K$135K−$10K$591K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $170,724 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $49,593$41,946
I-9 Program service revenuePrior year $91,576$89,981
I-10 Investment incomePrior year $13,374$17,870
I-11 Other revenuePrior year $20,291$20,927
I-12 Total revenuePrior year $174,834$170,724
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $144,261$163,020
I-18 Total expensesPrior year $144,261$163,020
I-19 Revenue less expensesPrior year $30,573$7,704
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $170,724 across 6 lines filed
VIII-1b Membership dues$41,946
VIII-1h Total contributions, gifts and grants$41,946
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $89,981$89,981
VIII-3 Investment incomeRelated to mission $17,870$17,870
VIII-8 Net income from fundraising eventsExcluded from tax $20,927$20,927
VIII-12 Total revenueRelated to mission $107,851 · Excluded from tax $20,927$170,724
Part IX · Statement of functional expenses $163,020 across 8 lines filed
IX-11a Management feesPrograms $66,896$66,896
IX-11c Accounting feesPrograms $8,526$8,526
IX-11g Other fees for servicesPrograms $7,034$7,034
IX-12 Advertising and promotionPrograms $42,202$42,202
IX-13 Office expensesPrograms $2,912$2,912
IX-23 InsurancePrograms $437$437
IX-24 Other expenses (24a–d)Programs $26,585$26,585
IX-24e All other expensesPrograms $8,428$8,428
IX-25 Total functional expensesPrograms $163,020 · Management $0 · Fundraising $0$163,020
Part X · Balance sheet $611,780 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $136,060$125,985
X-2 Savings and temporary cash investmentsStart of year $461,780$479,650
X-4 Accounts receivableStart of year $4,037$6,145
X-16 Total assetsStart of year $601,877$611,780
X-17 Accounts payable and accrued expensesStart of year $113$112
X-26 Total liabilitiesStart of year $113$112
X-32 Total net assets or fund balancesStart of year $601,764$611,668
X-33 Total liabilities and net assetsStart of year $601,877$611,780
Part XI · Reconciliation of net assets $611,668 net assets at year end
XI-1 Total revenue$170,724
XI-2 Total expenses$163,020
XI-3 Revenue less expenses$7,704
XI-4 Net assets at start of year$601,764
XI-8 Prior period adjustments$2,200
XI-10 Net assets at end of year$611,668

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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