Civic Intelligence

Emerald Foundation

990 • Fiscal year 2022 • EIN 36-4660784

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 25, 2023

3175 Oregon PikeLancaster, PA 17601

(717) 560-7572

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.27x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

96th percentile

4.94x

Higher debt load relative to revenue than 96% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

6th percentile

-58%

Higher net margin than 6% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

27th percentile

-6.1%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

95%

Faster revenue growth than 90% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,609,371

Down $104,684 (-6.1%) from 2021

Net Assets

Down

-$433,609

Down $246,704 (-132%) from 2021

Liabilities

Up

$2,042,980

Up $142,020 (+7.5%) from 2021

Revenue

Up

$413,403

Up $201,598 (+95%) from 2021

Expenses

Up

$653,486

Up $58,878 (+9.9%) from 2021

Net Income

Up

-$240,083

Up $142,720 (+37%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2017: $1,693,715Liabilities 2017: $1,712,019Net Assets 2017: -$18,3042017Assets 2018: $1,692,813Liabilities 2018: $1,606,850Net Assets 2018: $85,9632018Assets 2019: $1,819,129Liabilities 2019: $1,612,469Net Assets 2019: $206,6602019Assets 2020: $2,093,717Liabilities 2020: $1,897,819Net Assets 2020: $195,8982020Assets 2021: $1,714,055Liabilities 2021: $1,900,960Net Assets 2021: -$186,9052021Assets 2022: $1,609,371Liabilities 2022: $2,042,980Net Assets 2022: -$433,6092022Assets 2023: $1,549,207Liabilities 2023: $2,271,297Net Assets 2023: -$722,0902023

Highlighted filing

2022

Assets$1,609,371
Liabilities$2,042,980
Net Assets-$433,609

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $243,324Expenses 2017: $333,478Net Income 2017: -$90,1542017Revenue 2018: $496,925Expenses 2018: $392,658Net Income 2018: $104,2672018Revenue 2019: $755,535Expenses 2019: $634,838Net Income 2019: $120,6972019Revenue 2020: $1,002,642Expenses 2020: $1,013,404Net Income 2020: -$10,7622020Revenue 2021: $211,805Expenses 2021: $594,608Net Income 2021: -$382,8032021Revenue 2022: $413,403Expenses 2022: $653,486Net Income 2022: -$240,0832022Revenue 2023: $686,762Expenses 2023: $977,069Net Income 2023: -$290,3072023

Highlighted filing

2022

Revenue$413,403
Expenses$653,486
Net Income-$240,083
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 25, 2023
Return Version
2021v4.2
Gross Receipts
$432,765
Mission and Program Overview

Mission

The mission of the emerald foundation is 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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,652,778$1,578,946▼ $73,832
Loans From Officers Directors$356,739$619,218▲ $262,479
Accounts Receivable$20,105$16,400▼ $3,705
Cash and Non-Interest-Bearing Accounts$38,075$7,936▼ $30,139
Investments Other Securities-$3,379-
Intangible Assets$3,097$2,710▼ $387
Total Assets$1,714,055$1,609,371▼ $104,684
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,533,006$1,398,888▼ $134,118
Accounts Payable and Accrued Expenses$11,215$24,874▲ $13,659
Total Liabilities$1,900,960$2,042,980▲ $142,020
Net Assets / Fund Balance
Net Assets With Donor Restrictions$69,609$19,707▼ $49,902
Net Assets Without Donor Restrictions$-256,514$-453,316▼ $196,802
Total Net Assets Fund Balance$-186,905$-433,609▼ $246,704
Total Liabilities and Net Assets / Fund Balance$1,714,055$1,609,371▼ $104,684

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,054,093$183,838-
Other Land Buildings$1$8,366-
Land$344,000--
Equipment$37,007$99,741-
Leasehold Improvements$143,845$55,194-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe BeseckerPresident
Paul WareVice President
Martha BeseckerInterim Director
Revenue and Support

Revenue Composition

Contributions and Grants
$337,691
Program Service Revenue
$0
Investment Income
$7
Other Revenue
$75,705
All Other Contributions
$116,205
Change in Net Assets
$-240,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$472,069
Salaries, Compensation, and Employee Benefits$181,417
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$214,866$12,284-$227,150
Other Salaries and Wages$124,817$42,131-$166,948
Interest$19,467$58,673-$78,140
Occupancy$27,428$50,368-$77,796
Depreciation Depletion$18,193$54,753-$72,946
Payroll Taxes$10,818$3,651-$14,469
Insurance$6,873$3,261-$10,134
Other Expenses$955$328-$1,283
Advertising-$1,200-$1,200
Office Expenses-$731-$731
Total Functional Expenses$423,417$230,069$0$653,486
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,405
Fundraising Gross Income$600
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$356,739$619,218▲ $262,479
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Joseph besecker (president), paul ware (vice president), martha besecker (interim director) are employed by the same organization

Form 990, Part VI, Section B, Line 11B

A copy of form 990 is available for board inspection prior to filing.

Form 990, Part VI, Section B, Line 15A

Executive director compensation was approved by the board of directors and based on compensation amounts for similar positions in the local area.

Form 990, Part VI, Section C, Line 19

Information available to public upon request.

Filing and Contact Details

Filer

Filer Name
Emerald Foundation
EIN
36-4660784
Phone
7175607572
Address
3175 OREGON PIKE, LANCASTER, PA 17601

Signing Officer

Name
Joseph E Besecker
Title
President
Phone
7175607572
Signed
2023-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph E Besecker
Formed
2009
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
6
Volunteers
12

Preparer

Firm
Trout CPA
Address
1705 OREGON PIKE, LANCASTER, PA 17601
Preparer
Brian Wassell
Phone
7175692900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside contract fees - program: program service expenses 116,643. Management and general expenses 5,589. Fundraising expenses 0. Total expenses 122,232. Payroll processing: program service expenses 0. Management and general expenses 2,460. Fundraising expenses 0. Total expenses 2,460. Accounting fees: program service expenses 0. Management and general expenses 4,235. Fundraising expenses 0. Total expenses 4,235. Grant expenses: program service expenses 98,223. Management and general expenses 0. Fundraising expenses 0. Total expenses 98,223.

Financial Statement Notes

PART X, LINE 2:

The organization is not aware of any uncertain tax positions.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0425338
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02606770
IRS990ScheduleA/TotalSupportAmt02606954
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01054093
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0183838
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01237931
IRS990ScheduleD/EquipmentGrp/BookValueAmt037007
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099741
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0136748
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0344000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0344000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0143845
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055194
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0199039
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08366
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt08367
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01578946
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0619218
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO FUND CASH FLOW DURING THE COVID-19 PANDEMIC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0701000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOSEPH BESECKER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt0619218
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOSEPH BESECKER (PRESIDENT), PAUL WARE (VICE PRESIDENT), MARTHA BESECKER (INTERIM DIRECTOR) ARE EMPLOYED BY THE SAME ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS AVAILABLE FOR BOARD INSPECTION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION WAS APPROVED BY THE BOARD OF DIRECTORS AND BASED ON COMPENSATION AMOUNTS FOR SIMILAR POSITIONS IN THE LOCAL AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE CONTRACT FEES - PROGRAM: PROGRAM SERVICE EXPENSES 116,643. MANAGEMENT AND GENERAL EXPENSES 5,589. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 122,232. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,460. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,460. ACCOUNTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,235. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,235. GRANT EXPENSES: PROGRAM SERVICE EXPENSES 98,223. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,223.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01714055
IRS990/TotalAssetsEOYAmt01609371
IRS990/TotalAssetsGrp/BOYAmt01714055
IRS990/TotalAssetsGrp/EOYAmt01609371
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0337691
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0230069
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0423417
IRS990/TotalFunctionalExpensesGrp/TotalAmt0653486
IRS990/TotalGrossUBIAmt06903
IRS990/TotalLiabilitiesBOYAmt01900960
IRS990/TotalLiabilitiesEOYAmt02042980
IRS990/TotalLiabilitiesGrp/BOYAmt01900960
IRS990/TotalLiabilitiesGrp/EOYAmt02042980
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-186905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-433609
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0423417
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-1798
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070607
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0413403
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06903
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01714055
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01609371
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0220 PINETOWN ROAD
IRS990/USAddress/CityNm0LITITZ
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017543
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.EMERALDE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH E BESECKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07175607572
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0364660784
ReturnHeader/Filer/PhoneNum07175607572
ReturnHeader/Filer/USAddress/AddressLine1Txt03175 OREGON PIKE
ReturnHeader/Filer/USAddress/CityNm0LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231551315
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TROUT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01705 OREGON PIKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANCASTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017601
ReturnHeader/PreparerPersonGrp/PhoneNum07175692900
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN WASSELL
ReturnHeader/ReturnTs02023-04-25T12:58:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSEPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BESECKER
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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