2024-07-02T14:10:58-04:00 2023-12-31 MITCHELL EMERT & HILL PC 416 ERIN DRIVE KNOXVILLE TN 379196205 990 2023-01-01 621474791 EMERALD YOUTH FOUNDATION EMER 8656373227 1014 HEISKELL AVE KNOXVILLE TN 37921 STEVE DIGGS EXECUTIVE DIRECTOR 8656373227 2024-07-02 STEVE DIGGS 999009999 true JAMES R CATES CPA P01774987 8655222396 2024-07-02 2023 2023-04-26 12:10:37Z STEVE DIGGS 1014 HEISKELL AVENUE KNOXVILLE TN 37921 21217276 false X WWW.EMERALDYOUTH.ORG X 1991 TN EMERALD YOUTH FOUNDATION SERVES URBAN YOUTH, ELEMENTARY THROUGH YOUNG ADULT UP TO APPROXIMATELY 25 YEARS OLD, THROUGH A COMPREHENSIVE AND CHRISTIAN MINISTRY OF FAITH, EDUCATION AND SPORTS PROGRAMS IMPLEMENTED THROUGH A NETWORK OF NEIGHBORHOOD CHURCHES. EMERALD YOUTH FOUNDATION'S PROGRAMS INCLUDE: JUST LEAD, A NEIGHBORHOOD MINISTRY MODEL WHICH IMBEDS YOUTH WORKERS TOGETHER WITH CHURCHES ACROSS THE CITY TO PROVIDE AFTERSCHOOL, DISCIPLESHIP, SUMMER AND MENTORING EXPERIENCES; EMERALD YOUTH FELLOWS, A PROGRAM IN WHICH A SELECT GROUP OF GRADUATING HIGH SCHOOL SENIORS ARE CHOSEN TO RECEIVE INTENSIVE MENTORING, CHRISTIAN LEADERSHIP TRAINING, AND COLLEGE/CAREER GUIDANCE TO HELP THEM TRANSITION INTO POST-SECONDARY TRAINING AND HELP THEM MOVE INTO THEIR PROFESSIONAL LIVES AND SERVANT LEADERSHIP ROLES; AND EMERALD YOUTH SPORTS, A COLLABORATION BETWEEN THE FOUNDATION AND FELLOWSHIP OF CHRISTIAN ATHLETES THAT PROVIDES CARING CHRISTIAN MINISTRY AND PRE-GAME DEVOTIONALS, ALONG WITH HIGH QUALITY CLINIC 12 11 265 650 0 5134574 19600532 259159 245342 -300067 775511 391529 433399 5485195 21054784 0 0 6315998 6281841 90000 90000 1098568 4284507 3146903 10690505 9518744 -5205310 11536040 20943673 32148138 62789 40098 20880884 32108040 X EMERALD YOUTH FOUNDATION SERVES URBAN YOUTH, ELEMENTARY THROUGH YOUNG ADULT UP TO APPROXIMATELY 25 YEARS OLD, THROUGH A COMPREHENSIVE AND CHRISTIAN MINISTRY OF FAITH, EDUCATION AND SPORTS PROGRAMS IMPLEMENTED THROUGH A NETWORK OF NEIGHBORHOOD CHURCHES. EMERALD YOUTH FOUNDATION'S PROGRAMS INCLUDE: JUST LEAD, A NEIGHBORHOOD MINISTRY MODEL WHICH IMBEDS YOUTH WORKERS TOGETHER WITH CHURCHES ACROSS THE CITY TO PROVIDE AFTERSCHOOL, DISCIPLESHIP, SUMMER AND MENTORING EXPERIENCES; EMERALD YOUTH FELLOWS, A PROGRAM IN WHICH A SELECT GROUP OF GRADUATING HIGH SCHOOL SENIORS ARE CHOSEN TO RECEIVE INTENSIVE MENTORING, CHRISTIAN LEADERSHIP TRAINING, AND COLLEGE/CAREER GUIDANCE TO HELP THEM TRANSITION INTO POST-SECONDARY TRAINING AND HELP THEM MOVE INTO THEIR PROFESSIONAL LIVES AND SERVANT LEADERSHIP ROLES; AND EMERALD YOUTH SPORTS, A COLLABORATION BETWEEN THE FOUNDATION AND FELLOWSHIP OF CHRISTIAN ATHLETES THAT PROVIDES CARING CHRISTIAN MINISTRY AND PRE-GAME DEVOTIONALS, ALONG WITH HIGH QUALITY CLINIC false false 7225370 245342 EMERALD YOUTH FOUNDATION SERVES URBAN YOUTH, ELEMENTARY THROUGH YOUNG ADULT UP TO APPROXIMATELY 25 YEARS OLD, THROUGH A COMPREHENSIVE AND CHRISTIAN MINISTRY OF FAITH, EDUCATION AND SPORTS PROGRAMS IMPLEMENTED THROUGH A NETWORK OF NEIGHBORHOOD CHURCHES AND COMMUNITY-BASED ORGANIZATIONS. 7225370 true true false false false false false false false false true true false false true true true false false false false false false true true false false false false true false false false false false false false false true false false false true false false false false true 33 0 265 true false false false false false false false false X 12 11 false false false false false false false true true false false true true true true true true true true false TN X X EMERALD YOUTH FOUNDATION 8656373227 1014 HEISKELL AVENUE KNOXVILLE TN 37921 STEVE DIGGS EXECUTIVE DI 40.00 X X 184506 0 12705 RICK BARNES TRUSTEE 0.50 X 0 0 0 MIKE CAMPBELL TRUSTEE 0.50 X 0 0 0 KATHRYN EGGLESTON SECRETARY 0.50 X X 0 0 0 KEITH GRAY CHAIR 0.50 X X 0 0 0 DOUG HARRIS TRUSTEE 0.50 X 0 0 0 DEE HASLAM TRUSTEE 0.50 X 0 0 0 RICK JOHNSON TRUSTEE 0.50 X 0 0 0 DOUG KENNEDY TRUSTEE 0.50 X 0 0 0 JON LAWLER TRUSTEE 0.50 X 0 0 0 TIM MCLEMORE VICE CHAIR 0.50 X X 0 0 0 BYRON WILLIAMSON TRUSTEE 0.50 X 0 0 0 184506 12705 1 false true false 296490 19304042 179459 19600532 PARTICIPANT FEES - STUDENT FE 147092 147092 PARTICIPANT FEES - JUSTLEAD C 77917 77917 PARTICIPANT FEES - JUSTLEAD C 17000 17000 PARTICIPANT FEES - JUSTLEAD C 3333 3333 245342 775511 775511 168750 162492 6258 SERVICE BUREAU FEES-ECS 164640 164640 SPORTS BUSINESS: SOCCER LEAGU 103326 103326 SPORTS BUSINESS: SOCCER FIELD 73208 73208 85967 74168 11799 427141 21054784 1271555 176439 184506 184506 4951642 3719974 754009 477659 139080 100776 25194 13110 621306 467600 92742 60964 385307 297948 53488 33871 90000 90000 226002 174344 13880 37778 22498 20668 1830 1080565 1058966 21599 121822 94244 21351 6227 SUPPLIES 245340 245340 CONTRACT LABOR 215570 59288 156282 UNIFORMS/APPAREL 193995 174350 2403 17242 MAINT/REPAIRS 146430 146430 894681 540224 149022 205435 9518744 7225370 1194806 1098568 542471 518938 1209773 2561847 1772661 12438722 38731 85351 4072851 73380 89786 14738833 7307297 8212642 7431536 4685967 2345434 4408048 2597873 5800 20943673 32148138 14754 19039 48035 21059 62789 40098 X 13494746 14688437 7386138 17419603 20880884 32108040 20943673 32148138 X 11536040 -308884 X false true X true false X 19999962 7837930 9476695 5134574 19600532 62049693 19999962 7837930 9476695 5134574 19600532 62049693 19984205 42065488 38029 27850 20845 6048 103795 196567 79070 28743 86205 265370 164640 624028 62870288 3257176 0.66910 0.73260 X PART II, LINE 10 OTHER INCOME 459,388 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 211100 211100 12849344 6352018 6497326 158926 49627 109299 1349583 891141 458442 169880 14511 155369 7431536 INVESTMENT - C&C 2597873 F 2597873 ACCRUED EXPENSE 15227 FUNDS HELD FOR OTHERS 3434 ACCRUED SALARIES & BENEFITS 2398 21059 X 21171941 263549 -146392 117157 21054784 21054784 9944785 263549 162492 426041 9518744 9518744 SCHEDULE D, PAGE 3, PART X EMERALD YOUTH FOUNDATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT DIRECT EXPENSES 162,492 DISCOUNT EARNED ON LONG-TERM PLEDGES -308,884 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT DIRECT EXPENSES 162,492 X X X X X true TN LEGACY EVENT 97500 97500 111988 GOLF TOURNAMENT 71250 71250 50504 168750 168750 162492 162492 6258 false false false false false false false false false STEVE DIGGS EXECUTIVE DIRECTOR 184506 12705 197211 X 1 179459 false false false FORM 990 - ORGANIZATION'S MISSION EMERALD YOUTH FOUNDATION SERVES URBAN YOUTH, ELEMENTARY THROUGH YOUNG ADULT UP TO APPROXIMATELY 25 YEARS OLD, THROUGH A COMPREHENSIVE AND CHRISTIAN MINISTRY OF FAITH, EDUCATION AND SPORTS PROGRAMS IMPLEMENTED THROUGH A NETWORK OF NEIGHBORHOOD CHURCHES. EMERALD YOUTH FOUNDATION'S PROGRAMS INCLUDE: JUST LEAD, A NEIGHBORHOOD MINISTRY MODEL WHICH IMBEDS YOUTH WORKERS TOGETHER WITH CHURCHES ACROSS THE CITY TO PROVIDE AFTERSCHOOL, DISCIPLESHIP, SUMMER AND MENTORING EXPERIENCES; EMERALD YOUTH FELLOWS, A PROGRAM IN WHICH A SELECT GROUP OF GRADUATING HIGH SCHOOL SENIORS ARE CHOSEN TO RECEIVE INTENSIVE MENTORING, CHRISTIAN LEADERSHIP TRAINING, AND COLLEGE/CAREER GUIDANCE TO HELP THEM TRANSITION INTO POST-SECONDARY TRAINING AND HELP THEM MOVE INTO THEIR PROFESSIONAL LIVES AND SERVANT LEADERSHIP ROLES; AND EMERALD YOUTH SPORTS, A COLLABORATION BETWEEN THE FOUNDATION AND FELLOWSHIP OF CHRISTIAN ATHLETES THAT PROVIDES CARING CHRISTIAN MINISTRY AND PRE-GAME DEVOTIONALS, ALONG WITH HIGH QUALITY CLINICS AND TEAM SPORTS SUCH AS BASKETBALL, VOLLEYBALL, BASEBALL, SOCCER, AND SWIM. EACH YEAR, EMERALD YOUTH FOUNDATION'S INVOLVEMENT THROUGHOUT THE CITY OF KNOXVILLE HAS A LASTING AND LIFE-CHANGING IMPACT WITH MORE THAN 2,300 YOUNG PEOPLE, THEIR FAMILIES AND THEIR PEERS. FORM 990, PAGE 6, PART VI, LINE 11B AN ELECTRONIC VERSION IS MAILED TO THE MEMBERS OF THE GOVERNING BODY WITH A REQUEST THAT THEY REVIEW THE FORM AND PROVIDE FEEDBACK. FORM 990, PAGE 6, PART VI, LINE 12C ANY POTENTIAL CONFLICT OF INTEREST IS BROUGHT BEFORE THE BOARD OF TRUSTEES. ALL EXPENDITURES ARE MONITORED ON A REGULAR BASIS. FORM 990, PAGE 6, PART VI, LINE 15A A COMPENSATION FORMULA BASED ON YEARS EMPLOYED, EDUCATION AND OTHER FACTORS IS USED TO DETERMINE ALL EMPLOYEE COMPENSATION. THE EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15B A COMPENSATION FORMULA BASED ON YEARS EMPLOYED, EDUCATION AND OTHER FACTORS IS USED TO DETERMINE ALL EMPLOYEE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 X FORM 990, PART XI, LINE 9 SPECIAL EVENT DIRECT EXPENSES 162,492 DISCOUNT EARNED ON LONG-TERM PLEDGES -308,884 SPECIAL EVENT DIRECT EXPENSES -162,492 TOTAL -308,884 EMERALD FORCE LLC 1718 N CENTRAL KNOXVILLE TN 37917 473546930 SOCCER TN EMERALD YO