Southern Pickleball Academy
Nonprofit profile at a glance
- EIN
- 920510304
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- New Ellenton, SC, USA
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Public, Society Benefit N.E.C.
Reported finances
- Revenue
- $27,692
- Expenses
- $18,822
- Assets
- $30,544
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Robert Fogle (Board President and Co-Director)
- Elizabeth Eberhard (Board Vice-President and Co-Director)
People named in this filing
- Robert Fogle (Board President and Co-Director)
- Elizabeth Eberhard (Board Vice-President and Co-Director)
- Cynthia Ogden (Board Secretary and Finance Manager)
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
Southern Pickleball Academy promotes healthy youth development and stronger communities through pickleball. We create opportunities for physical activity skill development and positive social interaction for all ages with emphasis on youth engagement. Our programs make pickleball accessible to improve physical health mental wellbeing and community cohesion. For youth we combine athletic instruction with character development teaching values like respect responsibility and sportsmanship while building confidence and fitness. For adults we organize competitive events promoting cardiovascular health cognitive stimulation and social connection. By bringing diverse community members together around pickleball we facilitate meaningful connections across demographic boundaries and promote a culture of wellness. Our tournaments instructional offerings and community events create accessible pathways to improved physical health stronger social bonds and enhanced quality of life.
What it reported doing in 2025
In 2025 First Paddle expanded significantly offering five sessions including a summer camp and introducing a Level 2 curriculum for graduates ready to advance their skills. This progressive pickleball program serves youth ages 9 -14 integrating athletic instruction with character development centered on six core values: respect responsibility integrity communication perseverance and sportsmanship. Level 2 deepened pickleball proficiency and reinforced character growth among returning participants building on the foundation established in Level 1. Under professionally-trained instructors and dedicated mentors students across both levels experienced measurable skill advancement in a supportive environment. First Paddles continued growth reflects strong community demand and our commitment to nurturing healthy youth development through sport.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 82
- Sustainability: 57
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 21.9%; rating input score 22
- Program expense ratio: 32.2%; rating input score 32
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 32%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 1.62; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 12.8%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 2.7% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: -27.1% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: 34% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 21.9% of revenue deployed · 32.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $6K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 22/100.
- Moderate — Financial Efficiency: Program expense ratio scored 32/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 9/100.