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← EMERALD YOUTH FOUNDATION

Form 990 for tax year 2025

Filed by EMERALD YOUTH FOUNDATION.

Totals

Total revenue
$10,622,087
Total expenses
$11,537,641
Contributions and grants received
$8,798,162
Grants paid
$400,000
Program service revenue
$296,882
Investment income
$1,027,537
Other revenue
$499,506
Total assets, end of year
$30,378,858
Total liabilities, end of year
$308,533
Net assets or fund balances, end of year
$30,070,325
Program services expenses (Part IX)
$9,243,337
Management and general expenses
$1,082,960
Fundraising expenses
$1,211,344
Program service expenses (Part III)
$9,243,337

Program services were 80.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $230,323

  • 1f · All other contributions, gifts and grants

    $8,567,839

  • 1g · Noncash contributions included above

    $4,000,000

  • 2a · Program service revenue: PARTICIPANT FEES

    total $296,882 · related or exempt $296,882

  • 3 · Investment income

    total $1,027,537 · related or exempt $1,027,537

  • 6a · Gross rents

    real property $104,853

  • 6c · Rental income or loss

    real property $104,853

  • 6d · Net rental income or loss

    total $104,853 · related or exempt $104,853

  • 8a · Fundraising events: gross income

    $151,500

  • 8b · Fundraising events: direct expenses

    $119,028

  • 8c · Net income from fundraising events

    total $32,472

  • 10a · Gross sales of inventory

    $49,101

  • 10b · Cost of goods sold

    $24,459

  • 10c · Net income from sales of inventory

    total $24,642 · related or exempt $24,642

  • 11a · Other revenue: SERVICE BUREAU REVENUE

    total $164,640 · related or exempt $164,640

  • 11b · Other revenue: TOURNAMENT INCOME

    total $158,729 · related or exempt $158,729

  • 11c · Other revenue: CHRISTMAS STORE

    total $7,187 · related or exempt $7,187

  • 11d · All other revenue

    total $6,983 · related or exempt $6,983

  • 11e · Other revenue, total

    $337,539

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $400,000 · program services $400,000

  • 5 · Compensation of officers, directors and key employees

    total $205,766 · program services $205,766

  • 7 · Other salaries and wages

    total $5,874,100 · program services $4,482,690 · management and general $742,098 · fundraising $649,312

  • 8 · Pension plan contributions

    total $150,781 · program services $113,498 · management and general $19,018 · fundraising $18,265

  • 9 · Other employee benefits

    total $745,613 · program services $567,659 · management and general $95,813 · fundraising $82,141

  • 10 · Payroll taxes

    total $447,167 · program services $347,440 · management and general $52,980 · fundraising $46,747

  • 11e · Fees: professional fundraising services

    total $90,000 · fundraising $90,000

  • 16 · Occupancy

    total $282,294 · program services $269,834 · management and general $6,232 · fundraising $6,228

  • 19 · Conferences, conventions and meetings

    total $10,606 · program services $10,232 · management and general $374

  • 22 · Depreciation, depletion and amortization

    total $998,266 · program services $982,600 · management and general $4,073 · fundraising $11,593

  • 23 · Insurance

    total $134,217 · program services $92,887 · management and general $22,255 · fundraising $19,075

  • 24a · Other expenses: SUPPLIES

    total $358,882 · program services $335,542 · management and general $8,593 · fundraising $14,747

  • 24b · Other expenses: CONTRACTUAL SERVICES

    total $308,441 · program services $308,441

  • 24c · Other expenses: PROGRAM MEALS/SNACKS

    total $297,066 · program services $297,066

  • 24d · Other expenses: UNIFORMS/APPAREL

    total $206,757 · program services $183,429 · management and general $1,057 · fundraising $22,271

  • 24e · All other expenses

    total $1,027,685 · program services $646,253 · management and general $130,467 · fundraising $250,965

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $385,364 · end of year $713,670

  • 2 · Savings and temporary cash investments

    beginning of year $2,161,871 · end of year $2,408,689

  • 3 · Pledges and grants receivable

    beginning of year $11,055,161 · end of year $6,875,421

  • 4 · Accounts receivable

    beginning of year $186,097 · end of year $50,988

  • 7 · Other notes and loans receivable

    beginning of year $4,016,477 · end of year $3,987,218

  • 9 · Prepaid expenses and deferred charges

    beginning of year $103,496 · end of year $134,036

  • 10a · Land, buildings and equipment: cost or other basis

    $13,763,304

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,316,935

  • 10c · Land, buildings and equipment, net

    beginning of year $6,444,636 · end of year $9,446,369

  • 12 · Investments: other securities

    beginning of year $6,542,498 · end of year $6,731,667

  • 15 · Other assets

    beginning of year $5,800 · end of year $30,800

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,559 · end of year $296,902

  • 25 · Other liabilities

    beginning of year $19,404 · end of year $11,631

  • 27 · Net assets without donor restrictions

    beginning of year $16,058,957 · end of year $16,169,843

  • 28 · Net assets with donor restrictions

    beginning of year $14,814,480 · end of year $13,900,482

Mission and programs · 2025

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

  • 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

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • STEVE DIGGS

    PRESIDENT

    Total calculated
    $233,882
    From this org
    $205,766
    From related orgs
    $0
    Other
    $28,116
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,766
    Bonus
    not reported
    Other
    not reported
    Deferred
    $28,116
    Nontaxable benefits
    not reported
    Filer's total
    $233,882

  • MIKE CAMPBELL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • KATHRYN EGGLESTON

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • KEITH GRAY

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • DOUG HARRIS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • DEE HASLAM

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • RICK JOHNSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • DOUG KENNEDY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • JON LAWLER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • TIM MCLEMORE

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • BYRON WILLIAMSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • ADAM WRIGHT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2025
Filed
14 April 2026
IRS schema version
2025v4.0
Source object
202641049349300329

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