philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Emerald Foundation FY2020 filing

Tax-deductible

Leola, PA501(c)(3)Foundations & GrantmakersEIN 36-4660784Revenue $1.0M in FY2020

On file with the IRSemeralde.org3175 Oregon Pike, 17540-9778 · Leola, PATax-exempt since Feb 2017Publicly supported charity — 170(b)(1)(A)(vi)

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 4
filings with a surplus
Average deficit $231K a year · 40% of revenue · last 4 filings
Concern: a surplus in 0 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.9M
91% of total assets
Concern: liabilities are 91% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
Spent
$1.0M
To programs
79%
Net assets
$196K
By yearFY2020–FY2023
Revenue
$1.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$212K
FY2022$413K
FY2023$687K
Expenses
$1.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$595K
FY2022$653K
FY2023$977K
Net assets
$196K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$196K
FY2021−$187K
FY2022−$434K
FY2023−$722K

From the FY2020 Form 990 (year ending June 2020) · see the original

Give Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Exemption reinstated (2015-11-15). Per the IRS revocation list. Latest filing on record: FY2023. IRS ruling in Feb 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $802K Management & general 18% · $182K Fundraising 3% · $29K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Martha Besecker
Interim Director
$0Pt VII · Sec A
Joe Besecker
President
$0Pt VII · Sec A
Paul Ware
Vice President
$0Pt VII · Sec A
See Emerald Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Funds and supports nonprofits in education, youth, and health, creating a community hub for learning and connection.

Questions for Emerald Foundation

Tap to ask. Emerald Foundation sees how many people are interested.

Your first name shows with your question. Emerald Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $802K · in their own filed words · FY2019
01

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.

$802Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
America's CharitiesFY2021$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$971K
Other incomeLn 4–11$31K
Investment incomeLn 3$97
Money outPt IX
$1.0M
Ln 25
Programscol B$802K
Managementcol C$182K
Fundraisingcol D$29K
Owns and owesPt X
$196K
net assets · Ln 32
Cash and savingsLn 1–2$315K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.9M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$971K
Government grantsLn 1e$434K
Investment incomeLn 3$97
Other incomeLn 4–11$31K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$315K
Cash and savings togetherLn 1–2$315K
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.9M
Net assetsLn 32$196K
OperationsPt I, VI
EmployeesI 514
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$106K$315K
Land, buildings, equipmentLn 10c$1.6M$1.7M
Total assetsLn 16$1.8M$2.1M
LiabilitiesLn 26$1.6M$1.9M
Net assetsLn 32$207K$196K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$238K$194K$18K$27K
Payroll taxesLn 10$21K$17K$2K$2K
Other fees for servicesLn 11g$217K$184K$33K
Office expensesLn 13$6K$4K$2K
OccupancyLn 16$85K$25K$59K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$54K$38K$16K
Depreciation, depletion and amortizationLn 22$54K$38K$16K
InsuranceLn 23$11K$7K$3K
Other expenses (24a–d)Ln 24$324K$290K$34K
Total functional expensesLn 25$1.0M$802K$182K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $687K$977K−$290K−$722K 990 PDF
FY2022 $413K$653K−$240K−$434K 990 PDF
FY2021 $212K$595K−$383K−$187K 990 PDF
FY2020 Viewing $1.0M$1.0M−$11K$196K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,002,642 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $673,226$971,464
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $30$97
I-11 Other revenuePrior year $82,279$31,081
I-12 Total revenuePrior year $755,535$1,002,642
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $179,138$258,714
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $455,700$754,690
I-18 Total expensesPrior year $634,838$1,013,404
I-19 Revenue less expensesPrior year $120,697−$10,762
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,002,642 across 8 lines filed
VIII-1d Related organizations$61,756
VIII-1e Government grants$434,168
VIII-1f All other contributions, gifts and grants$475,540
VIII-1h Total contributions, gifts and grants$971,464
VIII-3 Investment incomeExcluded from tax $97$97
VIII-6 Net rental income or lossRelated to mission $6,638 · Unrelated business $30,294$36,932
VIII-8 Net income from fundraising eventsExcluded from tax −$5,851−$5,851
VIII-12 Total revenueRelated to mission $6,638 · Unrelated business $30,294 · Excluded from tax −$5,754$1,002,642
Part IX · Statement of functional expenses $1,013,404 across 11 lines filed
IX-7 Other salaries and wagesPrograms $193,623 · Management $17,580 · Fundraising $27,002$238,205
IX-10 Payroll taxesPrograms $16,670 · Management $1,514 · Fundraising $2,325$20,509
IX-11g Other fees for servicesPrograms $183,959 · Management $32,664$216,623
IX-13 Office expensesPrograms $3,724 · Management $2,158$5,882
IX-16 OccupancyPrograms $25,408 · Management $59,200$84,608
IX-17 TravelPrograms $2,701$2,701
IX-19 Conferences, conventions and meetingsPrograms $2,025$2,025
IX-20 InterestPrograms $37,514 · Management $16,077$53,591
IX-22 Depreciation, depletion and amortizationPrograms $38,115 · Management $16,335$54,450
IX-23 InsurancePrograms $7,490 · Management $3,210$10,700
IX-24 Other expenses (24a–d)Programs $290,486 · Management $33,624$324,110
IX-25 Total functional expensesPrograms $801,715 · Management $182,362 · Fundraising $29,327$1,013,404
Part X · Balance sheet $2,093,717 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $106,373$315,003
X-4 Accounts receivableStart of year $63,398$59,206
X-10c Land, buildings and equipment, netStart of year $1,626,764$1,716,024
X-14 Intangible assetsStart of year $3,871$3,484
X-16 Total assetsStart of year $1,800,406$2,093,717
X-17 Accounts payable and accrued expensesStart of year $26,275$60,570
X-25 Other liabilitiesStart of year $1,756$0
X-26 Total liabilitiesStart of year $1,593,746$1,897,819
X-27 Net assets without donor restrictionsStart of year $184,860$127,436
X-28 Net assets with donor restrictionsStart of year $21,800$68,462
X-32 Total net assets or fund balancesStart of year $206,660$195,898
X-33 Total liabilities and net assetsStart of year $1,800,406$2,093,717
Part XI · Reconciliation of net assets $195,898 net assets at year end
XI-1 Total revenue$1,002,642
XI-2 Total expenses$1,013,404
XI-3 Revenue less expenses−$10,762
XI-4 Net assets at start of year$206,660
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$195,898

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.