EMERALD FOUNDATION INC

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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

2016

Legal Domicile

Principal Officer

KEVIN BAER

Phone

2705345128

Tax Period

2022-07-01 to 2023-06-30

EMERALD FOUNDATION INC, founded in 2016, is a small nonprofit in the Human Services sector that reported $501K in total revenue in fiscal year 2022. Revenue surged 50% from the prior year, signaling strong growth momentum. The organization ran a surplus of $78K, a strong 16% operating margin.

Mission

TO PROVIDE THERAPY AND COUNSELING SERVICES TO BOTH CHILDREN AND ADULTS WHO DO NOT HAVE THE FINANCIAL RESOURCES TO PAY FOR THEIR CARE.

Program Service Accomplishments

Program 1

Expenses: $368,126 Revenue: $500,616

THERAPY AND COUNSELING SERVICES

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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 $184,460

Program Service Revenue $316,156

Investment Income $0

Other Revenue $0

TOTAL REVENUE $500,616

Expense Breakdown

Grants Paid $0

Salaries & Benefits $379,431

Fundraising Expenses $0

Program Expenses $368,126

Other Expenses $42,908

TOTAL EXPENSES $422,339

Year-over-Year Comparison

	2022	2021	Change
Revenue	$500,616	$334,860	+0.5%
Expenses	$422,339	$313,895	+0.3%
Net Income	$78,277	$20,965	+2.7%

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

$75,577

Total Directors

$48,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHELLY BAER	President	40.00	Officer	$75,577	$0	$75,577
KEVIN BAER	Director	20.00	Director	$36,000	$0	$36,000
SARAH MCGEE	Trustee	5.00	Director	$12,000	$0	$12,000
AMBER EDWARDS	Trustee	0.00	Director	$0	$0	$0
KIRSTEN ROBERTS	Trustee	0.00	Director	$0	$0	$0
MICHAEL BYARS	Trustee	0.00	Director	$0	$0	$0
JEFF ARMSTRONG	Treasurer	0.00	Director	$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	$500,616	$422,339	$105,190	$78,277
2022	$334,860	$313,895	$27,005	$20,965
2021	$267,195	$271,624	$3,660	$-4,429
2020	$252,466	$278,536	$8,458	$-26,070
2018	$225,600	$225,600	No data	No data
2018	No data	No data	No data	No data