EMERALD FOUNDATION (EIN 364660784) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

JOSEPH E BESECKER

Phone

7175607572

Tax Period

2022-07-01 to 2023-06-30

EMERALD FOUNDATION, founded in 2009, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $687K in total revenue in fiscal year 2022. Revenue surged 66% from the prior year, signaling strong growth momentum. Expenses of $977K exceeded revenue, resulting in a 42% operating deficit.

Mission

THE MISSION OF THE EMERALD FOUNDATION IS TO RAISE FUNDS TO CREATE A THRIVING COMMUNITY BY PROVIDING SERVICES AND SUPPORT TO NON-PROFIT ORGANIZATIONS THAT FOCUS ON EDUCATION, YOUTH, AND HEALTHCARE RESEARCH, AND OFFER OPPORTUNITIES FOR DIVERSE COMMUNITIES TO MEET AND LEARN FROM ONE ANOTHER. THE EMERALD FOUNDATION IS AN INDEPENDENT 501(C)(3) NON-PROFIT ORGANIZATION ESTABLISHED IN 2010. IN SEPTEMBER OF 2017 THE EMERALD FOUNDATION PURCHASED A 30,000-SQUARE FOOT BUILDING IN LANCASTER, PA, NOW CALLED THE EMERALD COMMUNITY CAMPUS (ECC) OR "THE E." THE EMERALD FOUNDATION HAS TURNED THE BUILDING INTO A COLLABORATIVE HUB FOR NON-PROFITS AND A COMMUNITY CENTER.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $576,604

Program Service Revenue $0

Investment Income $8

Other Revenue $110,150

TOTAL REVENUE $686,762

Expense Breakdown

Grants Paid $0

Salaries & Benefits $136,758

Fundraising Expenses $0

Program Expenses $737,776

Other Expenses $840,311

TOTAL EXPENSES $977,069

Year-over-Year Comparison

	2022	2021	Change
Revenue	$686,762	$413,403	+0.7%
Expenses	$977,069	$653,486	+0.5%
Net Income	$-290,307	$-240,083	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTHA BESECKER	INTERIM DIRECTOR	40.00	Director	$0	$0	$0
JOE BESECKER	PRESIDENT	2.00	Officer	$0	$0	$0
PAUL WARE	VICE PRESIDENT	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$686,762	$977,069	$1,549,207	$-290,307
2022	$413,403	$653,486	$1,609,371	$-240,083
2021	$211,805	$594,608	$1,714,055	$-382,803
2020	$1,002,642	$1,013,404	$2,093,717	$-10,762
2019	$755,535	$634,838	$1,819,129	$120,697
2018	$496,925	$392,658	$1,692,813	$104,267

EMERALD FOUNDATION