Nonprofit · EIN 62-1474791
EMERALD YOUTH FOUNDATION
Tax-exempt · KNOXVILLE, TN 37921
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,622,087 | $11,537,641 | -$915,554 | $30,378,858 | $308,533 | $30,070,325 |
| December 31, 2024 | 990 | $9,367,489 | $10,430,819 | -$1,063,330 | $30,901,400 | $27,963 | $30,873,437 |
| December 31, 2023 | 990 | $21,054,784 | $9,518,744 | $11,536,040 | $32,148,138 | $40,098 | $32,108,040 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,798,162
- of which government grants
- $230,323
- Program service revenue
- $296,882
- Investment income
- $1,027,537
- Net rental income
- $104,853
- Net income from fundraising events
- $32,472
- Net income from sales of inventory
- $24,642
- Other revenue
- $499,506
Expenses
- Grants and similar amounts paid
- $400,000
- Compensation of officers, directors and key employees
- $205,766
- Other salaries and wages
- $5,874,100
- Salaries, compensation and benefits (total)
- $7,423,427
- Professional fundraising fees
- $90,000
- Occupancy
- $282,294
- Depreciation
- $998,266
- Program services (functional)
- $9,243,337
- Management and general (functional)
- $1,082,960
- Fundraising (functional)
- $1,211,344
Balance sheet and other
- Total assets, start of year
- $30,901,400
- Total assets, end of year
- $30,378,858
- Total liabilities, end of year
- $308,533
- Net assets, end of year
- $30,070,325
- Land, buildings and equipment
- $9,446,369
- Net assets without donor restrictions
- $16,169,843
- Net assets with donor restrictions
- $13,900,482
- Gross receipts
- $10,765,574
- Employees
- 302
- Volunteers
- 300
- Year formed
- 1991
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE DIGGS | PRESIDENT Trustee or director, Officer | 40 | $205,766 | $28,116 |
| MIKE CAMPBELL | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| KATHRYN EGGLESTON | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| KEITH GRAY | CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| DOUG HARRIS | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| DEE HASLAM | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| RICK JOHNSON | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| DOUG KENNEDY | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| JON LAWLER | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| TIM MCLEMORE | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| BYRON WILLIAMSON | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| ADAM WRIGHT | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE DIGGS | PRESIDENT Trustee or director, Officer | 40 | $188,012 | $14,803 |
| RICK BARNES | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| MIKE CAMPBELL | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| KATHRYN EGGLESTON | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| KEITH GRAY | CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| DOUG HARRIS | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| DEE HASLAM | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| RICK JOHNSON | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| DOUG KENNEDY | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| JON LAWLER | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| TIM MCLEMORE | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| BYRON WILLIAMSON | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE DIGGS | EXECUTIVE DI Trustee or director, Officer | 40 | $184,506 | $12,705 |
| RICK BARNES | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| MIKE CAMPBELL | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| KATHRYN EGGLESTON | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| KEITH GRAY | CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| DOUG HARRIS | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| DEE HASLAM | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| RICK JOHNSON | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| DOUG KENNEDY | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| JON LAWLER | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| TIM MCLEMORE | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| BYRON WILLIAMSON | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1014 HEISKELL AVE, KNOXVILLE, TN 37921-1932
- In care of
- % STEVE DIGGS
- Principal officer (990 for 2025)
- STEVE DIGGS, 1014 HEISKELL AVENUE, KNOXVILLE, TN 37921
- Signed the 990
- STEVE DIGGS, PRESIDENT
- Phone
- (865) 637-3227
- Website
- WWW.EMERALDYOUTH.ORG
- Return prepared by
- MITCHELL EMERT & HILL PC
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 CLINIC
Program accomplishments
- 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.Expenses $9,243,337 · grants $400,000 · revenue $296,882
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 62-1474791
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50Z)
- Assets (IRS master file)
- $30,378,858
- Income (IRS master file)
- $10,765,574
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,622,087 | $11,537,641 | $30,378,858 | XML |
| 990 | December 2024 | $9,367,489 | $10,430,819 | $30,901,400 | XML |
| 990 | December 2023 | $21,054,784 | $9,518,744 | $32,148,138 | XML |
| 990 | December 2022 | $5,485,195 | $10,690,505 | $20,943,673 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 62-1474791).
Questions about EMERALD YOUTH FOUNDATION
- What is the EIN of EMERALD YOUTH FOUNDATION?
- The employer identification number (EIN) of EMERALD YOUTH FOUNDATION is 62-1474791.
- Is EMERALD YOUTH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to EMERALD YOUTH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EMERALD YOUTH FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of EMERALD YOUTH FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMERALD YOUTH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of EMERALD YOUTH FOUNDATION?
- The 990 for the year ended December 31, 2025 names STEVE DIGGS.
- Who are the officers and directors of EMERALD YOUTH FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $205,766 (STEVE DIGGS, PRESIDENT).
- How much revenue does EMERALD YOUTH FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,622,087, expenses of $11,537,641 and total assets of $30,378,858 at year end.
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