2023-08-07T15:41:30-04:00 2022-12-31 621483064 MITCHELL EMERT & HILL PC 416 ERIN DRIVE KNOXVILLE TN 379196205 990 2022-01-01 621474791 EMERALD YOUTH FOUNDATION EMER 1014 HEISKELL AVE KNOXVILLE TN 37921 STEVE DIGGS EXECUTIVE DIRECTOR 2023-08-07 STEVE DIGGS 999009999 false JAMES R CATES CPA P01774987 8655222396 2023-08-07 2022 2023-04-26 12:10:37Z STEVE DIGGS 1014 HEISKELL AVENUE KNOXVILLE TN 37921 5633403 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 11 266 645 0 9476695 5134574 237896 259159 20845 -300067 367417 391529 10102853 5485195 0 0 5802790 6315998 58000 90000 1249228 3050329 4284507 8911119 10690505 1191734 -5205310 26135509 20943673 45150 62789 26090359 20880884 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 8119057 259159 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. 8119057 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 46 0 266 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 163626 0 26084 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 163626 26084 1 false true false 302445 4832129 25637 5134574 PARTICIPANT FEES- STUDENT 130325 130325 PARTICIPANT FEES - LAUREL 85000 85000 PARTICIPANT FEES - TRH 20167 20167 PARTICIPANT FEES - EMERALD 17000 17000 PARTICIPANT FEES- JL CHURCH 6667 6667 259159 -300067 -300067 170575 148208 22367 SERVICE BUREAU FEES-ECS 160320 160320 TOURNAMENT INCOME 103720 103720 SOCCER FIELD RENTAL 38972 38972 66150 15973 50177 369162 5485195 78785 249469 163626 163626 5020949 3614107 818322 588520 131293 89630 25744 15919 618644 457380 86928 74336 381486 279665 59564 42257 90000 90000 196233 154036 11782 30415 19242 18189 1053 1088934 1021210 57977 9747 141005 113871 21270 5864 DONATION OF BASEBALL FIEL 1206912 1206912 CONTRACT LABOR 382112 101018 75240 205854 PROGRAM SUPPLIES 312512 269919 13231 29362 UNIFORMS/APPAREL 165263 147276 6991 10996 772294 482218 144118 145958 10690505 8119057 1322220 1249228 497454 542471 8568173 1209773 3556850 1772661 35268 38731 84814 73380 14465011 6252369 9292950 8212642 4685967 4100000 4408048 26135509 20943673 16343 14754 28807 48035 45150 62789 X 15052415 13494746 11037944 7386138 26090359 20880884 26135509 20943673 X -5205310 -4165 X false true X true false X 2439521 19999962 7837930 9476695 5134574 44888682 2439521 19999962 7837930 9476695 5134574 44888682 11420386 33468296 6068 38029 27850 20845 6048 98840 234711 79070 28743 86205 265370 694099 45681621 2286037 0.73260 0.76180 X PART II, LINE 10 OTHER INCOME 428,729 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 211100 211100 12695522 5445404 7250118 158926 33734 125192 1229583 762967 466616 169880 10264 159616 8212642 LONG TERM BONDS RECEIVABLE 4100000 F REAL ESTATE ASSETS 308048 F 4408048 FUNDS HELD FOR OTHERS 34636 ACCRUED SALARIES & BENEFITS 13399 48035 X 5947427 318189 144043 462232 5485195 5485195 11156902 318189 148208 466397 10690505 10690505 SCHEDULE D, PAGE 3, PART X EMERALD YOUTH 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 148,208 DISCOUNT EARNED ON LONG-TERM PLEDGES -4,165 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT DIRECT EXPENSES 148,208 X X X X X true TN LEGACY EVENT 115000 115000 107381 GOLF TOURNAMENT 55575 55575 40827 170575 170575 148208 148208 22367 false false false false false false false false false STEVE DIGGS EXECUTIVE DIRECTOR 163626 26084 189710 X 1 25637 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 148,208 DISCOUNT EARNED ON LONG-TERM PLEDGES -4,165 SPECIAL EVENT DIRECT EXPENSES -148,208 TOTAL -4,165 EMERALD FORCE LLC 1718 N CENTRAL KNOXVILLE TN 37917 473546930 SOCCER TN EMERALD YO