2026-04-14T14:52:40-04:00 2025-12-31 MITCHELL EMERT & HILL PC 416 ERIN DRIVE KNOXVILLE TN 379196205 990 2025-01-01 621474791 EMERALD YOUTH FOUNDATION EMER 8656373227 1014 HEISKELL AVE KNOXVILLE TN 37921 STEVE DIGGS PRESIDENT 8656373227 2026-04-14 JAMES R CATES CPA P01774987 8655222396 2026-04-14 2025 2025-03-06 01:10:19Z STEVE DIGGS 1014 HEISKELL AVENUE KNOXVILLE TN 37921 10765574 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 11 11 302 300 0 7711563 8798162 298273 296882 857224 1027537 500429 499506 9367489 10622087 100000 400000 0 6691605 7423427 90000 90000 1211344 3549214 3624214 10430819 11537641 -1063330 -915554 30901400 30378858 27963 308533 30873437 30070325 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 9243337 400000 296882 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. 9243337 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 true false true false false false false false false false false true false false false true false false false false true 34 0 302 true false false false false false false false false X 11 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 PRESIDENT 40.00 X X 205766 0 28116 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 ADAM WRIGHT TRUSTEE 0.50 X 0 0 0 205766 28116 1 false true false 230323 8567839 4000000 8798162 PARTICIPANT FEES 611600 296882 296882 296882 1027537 1027537 104853 104853 104853 104853 151500 119028 32472 49101 24459 24642 24642 SERVICE BUREAU REVENUE 561000 164640 164640 TOURNAMENT INCOME 713940 158729 158729 CHRISTMAS STORE 713940 7187 7187 6983 6983 337539 10622087 1791453 400000 400000 205766 205766 5874100 4482690 742098 649312 150781 113498 19018 18265 745613 567659 95813 82141 447167 347440 52980 46747 90000 90000 282294 269834 6232 6228 10606 10232 374 998266 982600 4073 11593 134217 92887 22255 19075 SUPPLIES 358882 335542 8593 14747 CONTRACTUAL SERVICES 308441 308441 PROGRAM MEALS/SNACKS 297066 297066 UNIFORMS/APPAREL 206757 183429 1057 22271 1027685 646253 130467 250965 11537641 9243337 1082960 1211344 385364 713670 2161871 2408689 11055161 6875421 186097 50988 4016477 3987218 103496 134036 13763304 4316935 6444636 9446369 6542498 6731667 5800 30800 30901400 30378858 8559 296902 19404 11631 27963 308533 X 16058957 16169843 14814480 13900482 30873437 30070325 30901400 30378858 X -915554 112442 X false true X true false X 9476695 5134574 19600532 7711563 8798162 50721526 9476695 5134574 19600532 7711563 8798162 50721526 16299423 34422103 20845 6048 103795 116417 104853 351958 86205 265370 164640 210856 230012 957083 52030567 5834750 0.66160 0.74620 X PART II, LINE 10 OTHER INCOME 957,083 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 211100 211100 11796904 3135276 8661628 158926 81412 77514 1426494 1077242 349252 169880 23005 146875 9446369 INVESTMENT - G&S 5472710 F INVESTMENTS - C&C 1258957 F 6731667 FUNDS HELD FOR OTHERS 11241 GARNISHMENT W/H 350 PLEDGES W/H 40 11631 X 11098957 245400 231470 476870 10622087 10622087 11902069 245400 119028 364428 11537641 11537641 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 119,028 DISCOUNT EARNED ON LONG-TERM PLEDGES 112,442 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT DIRECT EXPENSES 119,028 X X X X X true TN GOLF TOURNAMENT 76500 76500 50641 LEGACY EVENT 75000 75000 68387 151500 151500 119028 119028 32472 false EMERALD CHARTER SCHOOLS 220 CARRICK STREET KNOXVILLE TN 37921 464687417 400000 OPERATIONAL SUPPORT false false false false false false false false false STEVE DIGGS PRESIDENT 205766 28116 233882 X 1 4000000 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 119,028 DISCOUNT EARNED ON LONG-TERM PLEDGES 112,442 SPECIAL EVENT DIRECT EXPENSES -119,028 SPECIAL EVENT DIRECT EXPENSES 0 DISCOUNT ON LONG-TERM PLEDGES RECEIVABLE 0 SPECIAL EVENT DIRECT EXPENSES 0 DISCOUNT ON LONG-TERM PLEDGES RECEIVABLE 0 TOTAL 112,442 EMERALD HOLDINGS LLC 1718 N CENTRAL KNOXVILLE TN 37917 473546930 PROPERTY TN EMERALD YO