Emerald Youth Foundation: Nonprofit Profile, Financials & Form 990 (EIN 62-1474791)

Steve Diggs’s $206K as President is at the 31st percentile of top reported officer pay among 189 $10–100M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

Name	FY2025	FY2024	FY2023	FY2022	FY2021	FY2020
Steve Diggs	$205,766	$188,012	$184,506	$163,626	$167,086	$163,173

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

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

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides faith, education, and sports programs for urban youth.

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1 program · $9.2M · in their own filed words · FY2025

01

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.

$9.2Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid

Grants received · FY2025

Food City Charitable Foundation INCFY2025$28K

Smith Family FoundationFY2025$20K

Watkins Family Foundation INCFY2025$5K

Total grants receivedfrom 3 funders$53K

See all 3 funders →

Grants paid · 2 grants · $500K · 2024–2025

Emerald Charter SchoolsTN · FY2025$400,000

Emerald Charter SchoolsTN · FY2024$100,000

By the numbers

The FY2025 990, line by line.

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1The main four

Money inPt VIII

$10.6M

Ln 12

Gifts and grantsLn 1h$8.8M

Investment incomeLn 3$1.0M

Other incomeLn 4–11$500K

Money outPt IX

$11.5M

Ln 25

Programscol B$9.2M

Managementcol C$1.1M

Fundraisingcol D$1.2M

Owns and owesPt X

$30.1M

net assets · Ln 32

Cash and savingsLn 1–2$3.1M

Total assetsLn 16$30.4M

LiabilitiesLn 26$309K

PeoplePt VI, VII

12

listed · VII A

PaidVII A1

Voting boardVI 1a11

IndependentVI 1b11

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$8.8M

Government grantsLn 1e$230K

Noncash giftsLn 1g$4.0M

Fees for servicesLn 2g$297K

Investment incomeLn 3$1.0M

Other incomeLn 4–11$500K

Total revenueLn 12$10.6M

Assets in detailPt X, end of year

CashLn 1$714K

SavingsLn 2$2.4M

Cash and savings togetherLn 1–2$3.1M

InvestmentsLn 11–13$6.7M

Land, buildings, equipmentLn 10c$9.4M

Other assetsLn 15$31K

Total assetsLn 16$30.4M

LiabilitiesLn 26$309K

Net assetsLn 32$30.1M

OperationsPt I, VI

EmployeesI 5237

VolunteersI 6544

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$2.5M	$3.1M
InvestmentsLn 11–13	$6.5M	$6.7M
Land, buildings, equipmentLn 10c	$6.4M	$9.4M
Total assetsLn 16	$30.9M	$30.4M
LiabilitiesLn 26	$28K	$309K
Net assetsLn 32	$30.9M	$30.1M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$400K	$400K
Pay of current officers, directors and key staffLn 5	$206K	$206K
Other salaries and wagesLn 7	$5.9M	$4.5M	$742K	$649K
Pension plan contributionsLn 8	$151K	$113K	$19K	$18K
Other employee benefitsLn 9	$746K	$568K	$96K	$82K
Payroll taxesLn 10	$447K	$347K	$53K	$47K
Professional fundraising feesLn 11e	$90K			$90K
OccupancyLn 16	$282K	$270K	$6K	$6K
Conferences, conventions and meetingsLn 19	$11K	$10K	$374
Depreciation, depletion and amortizationLn 22	$998K	$983K	$4K	$12K
InsuranceLn 23	$134K	$93K	$22K	$19K
Other expenses (24a–d)Ln 24	$1.2M	$1.1M	$10K	$37K
All other expensesLn 24e	$1.0M	$646K	$130K	$251K
Total functional expensesLn 25	$11.5M	$9.2M	$1.1M	$1.2M

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$10.6M	$11.5M	−$916K	$30.1M	990 PDF
FY2024	$9.4M	$10.4M	−$1.1M	$30.9M	990 PDF
FY2023	$21.1M	$9.5M	$11.5M	$32.1M	990 PDF
FY2022	$5.5M	$10.7M	−$5.2M	$20.9M	990 PDF
FY2021	$10.1M	$8.9M	$1.2M	$26.1M	990 PDF
FY2020	$8.1M	$8.1M	$36K	$24.8M	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2025 990 (6 parts)

Part I · Summary $10,622,087 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $7,711,563$8,798,162

I-9 Program service revenuePrior year $298,273$296,882

I-10 Investment incomePrior year $857,224$1,027,537

I-11 Other revenuePrior year $500,429$499,506

I-12 Total revenuePrior year $9,367,489$10,622,087

I-13 Grants and similar amounts paidPrior year $100,000$400,000

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $6,691,605$7,423,427

I-16a Professional fundraising feesPrior year $90,000$90,000

I-17 Other expensesPrior year $3,549,214$3,624,214

I-18 Total expensesPrior year $10,430,819$11,537,641

I-19 Revenue less expensesPrior year −$1,063,330−$915,554

Part VI · Governance 11 of 11 board members independent, no flags

VI-1a Voting members of the governing body11

VI-1b Independent voting members11

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $10,622,087 across 10 lines filed

Lines not itemized here account for $31,625 of total revenue; see the IRS return.

VIII-1e Government grants$230,323

VIII-1f All other contributions, gifts and grants$8,567,839

VIII-1g Noncash contributions (included above)$4,000,000

VIII-1h Total contributions, gifts and grants$8,798,162

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $296,882$296,882

VIII-3 Investment incomeRelated to mission $1,027,537$1,027,537

VIII-6 Net rental income or lossRelated to mission $104,853$104,853

VIII-8 Net income from fundraising events$32,472

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $330,556$330,556

VIII-12 Total revenueRelated to mission $1,791,453$10,622,087

Part IX · Statement of functional expenses $11,537,641 across 13 lines filed

IX-1 Grants to domestic organizationsPrograms $400,000$400,000

IX-5 Pay of current officers, directors and key staffPrograms $205,766$205,766

IX-7 Other salaries and wagesPrograms $4,482,690 · Management $742,098 · Fundraising $649,312$5,874,100

IX-8 Pension plan contributionsPrograms $113,498 · Management $19,018 · Fundraising $18,265$150,781

IX-9 Other employee benefitsPrograms $567,659 · Management $95,813 · Fundraising $82,141$745,613

IX-10 Payroll taxesPrograms $347,440 · Management $52,980 · Fundraising $46,747$447,167

IX-11e Professional fundraising feesFundraising $90,000$90,000

IX-16 OccupancyPrograms $269,834 · Management $6,232 · Fundraising $6,228$282,294

IX-19 Conferences, conventions and meetingsPrograms $10,232 · Management $374$10,606

IX-22 Depreciation, depletion and amortizationPrograms $982,600 · Management $4,073 · Fundraising $11,593$998,266

IX-23 InsurancePrograms $92,887 · Management $22,255 · Fundraising $19,075$134,217

IX-24 Other expenses (24a–d)Programs $1,124,478 · Management $9,650 · Fundraising $37,018$1,171,146

IX-24e All other expensesPrograms $646,253 · Management $130,467 · Fundraising $250,965$1,027,685

IX-25 Total functional expensesPrograms $9,243,337 · Management $1,082,960 · Fundraising $1,211,344$11,537,641

Part X · Balance sheet $30,378,858 assets, 16 lines filed

Asset lines not itemized here account for $3,987,218; see the IRS return.

X-1 Cash, non-interest-bearingStart of year $385,364$713,670

X-2 Savings and temporary cash investmentsStart of year $2,161,871$2,408,689

X-3 Pledges and grants receivableStart of year $11,055,161$6,875,421

X-4 Accounts receivableStart of year $186,097$50,988

X-9 Prepaid expenses and deferred chargesStart of year $103,496$134,036

X-10c Land, buildings and equipment, netStart of year $6,444,636$9,446,369

X-12 Other securitiesStart of year $6,542,498$6,731,667

X-15 Other assetsStart of year $5,800$30,800

X-16 Total assetsStart of year $30,901,400$30,378,858

X-17 Accounts payable and accrued expensesStart of year $8,559$296,902

X-25 Other liabilitiesStart of year $19,404$11,631

X-26 Total liabilitiesStart of year $27,963$308,533

X-27 Net assets without donor restrictionsStart of year $16,058,957$16,169,843

X-28 Net assets with donor restrictionsStart of year $14,814,480$13,900,482

X-32 Total net assets or fund balancesStart of year $30,873,437$30,070,325

X-33 Total liabilities and net assetsStart of year $30,901,400$30,378,858

Part XI · Reconciliation of net assets $30,070,325 net assets at year end

XI-1 Total revenue$10,622,087

XI-2 Total expenses$11,537,641

XI-3 Revenue less expenses−$915,554

XI-4 Net assets at start of year$30,873,437

XI-9 Other changes in net assets$112,442

XI-10 Net assets at end of year$30,070,325

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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Emerald Youth Foundation

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