EMERALD YOUTH FOUNDATION

EIN: 621474791 501(c)(3) Youth Development

KNOXVILLE, TN

Total Revenue
$10,622,087
Total Expenses
$11,537,641
Total Assets
$30,378,858
Net Assets
$30,070,325
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1991
Legal Domicile
TN
Principal Officer
STEVE DIGGS
Phone
8656373227
Tax Period
2025-01-01 to 2025-12-31

EMERALD YOUTH FOUNDATION, founded in 1991, is a mid-sized nonprofit in the Youth Development sector that reported $10.6M in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. Net assets of $30.1M represent 34 months of operating reserves.

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

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $8,798,162
Program Service Revenue $296,882
Investment Income $1,027,537
Other Revenue $499,506
TOTAL REVENUE $10,622,087

Expense Breakdown

Grants Paid $400,000
Salaries & Benefits $7,423,427
Fundraising Expenses $1,211,344
Program Expenses $9,243,337
Other Expenses $3,624,214
TOTAL EXPENSES $11,537,641

Year-over-Year Comparison

2025 2024 Change
Revenue $10,622,087 $9,367,489 +0.1%
Expenses $11,537,641 $10,430,819 +0.1%
Net Income $-915,554 $-1,063,330 -0.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
11
Independent Members
11
Employees
302
Volunteers
300

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
4
$233,882
Total Directors
12
$233,882
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEVE DIGGS PRESIDENT 40.00
Officer Director
$205,766 $28,116 $233,882
MIKE CAMPBELL TRUSTEE 0.50
Director
$0 $0 $0
KATHRYN EGGLESTON SECRETARY 0.50
Officer Director
$0 $0 $0
KEITH GRAY CHAIR 0.50
Officer Director
$0 $0 $0
DOUG HARRIS TRUSTEE 0.50
Director
$0 $0 $0
DEE HASLAM TRUSTEE 0.50
Director
$0 $0 $0
RICK JOHNSON TRUSTEE 0.50
Director
$0 $0 $0
DOUG KENNEDY TRUSTEE 0.50
Director
$0 $0 $0
JON LAWLER TRUSTEE 0.50
Director
$0 $0 $0
TIM MCLEMORE VICE CHAIR 0.50
Officer Director
$0 $0 $0
BYRON WILLIAMSON TRUSTEE 0.50
Director
$0 $0 $0
ADAM WRIGHT TRUSTEE 0.50
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
2025 $10,622,087 $11,537,641 $30,378,858 $-915,554
2024 $9,367,489 $10,430,819 $30,901,400 $-1,063,330
2023 $21,054,784 $9,518,744 $32,148,138 $11,536,040
2022 $5,485,195 $10,690,505 $20,943,673 $-5,205,310
2021 $10,102,853 $8,911,119 $26,135,509 $1,191,734
2020 $8,128,911 $8,092,565 $24,885,572 $36,346
2019 $20,637,213 $7,374,483 $24,702,550 $13,262,730
2018 $3,052,045 $6,214,594 $11,644,144 $-3,162,549
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