Carolina Twisters Youth Baseball Association Inc
Nonprofit profile at a glance
- EIN
- 412744472
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025
- Location
- Mount Pleasant, SC, USA
- Phone
- 5184959639
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Physical Fitness and Community Recreational Facilities
Reported finances
- Revenue
- $37,714
- Expenses
- $1,534
- Assets
- $36,180
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Adam Whitfield (President and Board Member)
People named in this filing
- Katharine Hetherington (Board Member)
- Gary Heatherington (Board Member)
- Linda Heatherington (Board Member)
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
The organization exists to provide youth baseball training and athletic development while fostering leadership, sportsmanship, community responsibility, and personal character in all participants.
What it reported doing in 2025
The organization provided competitive youth baseball opportunities and athletic development programs for approximately 70 youth athletes across 6 teams and 4 age groups during the tax year. Programs focused on player development, teamwork, sportsmanship, discipline, and mentorship through organized practices, training, and competitive tournament play. During the year, the organization continued and expanded youth baseball programming previously conducted through Carolina Twisters Baseball Club, Inc., while transitioning operations into a nonprofit structure to further support affordable community-based youth athletics and long-term program development. Funds were used to support team operations, uniforms, equipment, tournament fees, field usage, insurance, and other expenses directly related to providing youth baseball opportunities to participating players and families.
Operating model
- Revenue model
- Donor-supported. 80% 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
SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 40
- Transparency & Controls: 100
- Sustainability: 89
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 4.1%; rating input score 4
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 95.9%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 23.59; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 4.1% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $2K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 4/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.