Civic Intelligence

Emerald Charter Schools

990 • Fiscal year 2020 • EIN 46-4687417

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 16, 2021

Organization ProfileWWW.EMERALDCHARTERSCHOOLS.ORG
1014 Heiskell AvenueKnoxville, TN 37921

(865) 637-3227

Siviq Scores

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

Liabilities / Assets

88th percentile

0.85x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

1.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

32nd percentile

-1.6%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-1.9%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$6,452,043

Up $805,122 (+14%) from 2019

Net Assets

Down

$951,659

Down $82,019 (-7.9%) from 2019

Liabilities

Up

$5,500,384

Up $887,141 (+19%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin32nd percentile

Revenue

Down

$5,032,908

Down $96,455 (-1.9%) from 2019

Expenses

Up

$5,114,927

Up $496,555 (+11%) from 2019

Net Income

Down

-$82,019

Down $593,010 (-116%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $6,575,743Liabilities 2015: $4,914,008Net Assets 2015: $1,661,7352015Assets 2016: $5,565,866Liabilities 2016: $4,618,661Net Assets 2016: $947,2052016Assets 2017: $5,638,841Liabilities 2017: $4,946,832Net Assets 2017: $692,0092017Assets 2018: $5,705,411Liabilities 2018: $5,086,308Net Assets 2018: $619,1032018Assets 2019: $5,646,921Liabilities 2019: $4,613,243Net Assets 2019: $1,033,6782019Assets 2020: $6,452,043Liabilities 2020: $5,500,384Net Assets 2020: $951,6592020Assets 2021: $7,107,361Liabilities 2021: $4,837,316Net Assets 2021: $2,270,0452021Assets 2022: $7,649,201Liabilities 2022: $5,090,910Net Assets 2022: $2,558,2912022Assets 2023: $7,328,157Liabilities 2023: $4,392,750Net Assets 2023: $2,935,4072023Assets 2024: $7,818,916Liabilities 2024: $4,521,339Net Assets 2024: $3,297,5772024Assets 2025: $7,605,708Liabilities 2025: $4,407,811Net Assets 2025: $3,197,8972025

Highlighted filing

2020

Assets$6,452,043
Liabilities$5,500,384
Net Assets$951,659
Open 2020 Filing

Operations Trend

Revenue Growth41st percentile

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

$10M$5.0M$0-$5.0MRevenue 2015: $2,214,563Expenses 2015: $552,828Net Income 2015: $1,661,7352015Revenue 2016: $1,174,754Expenses 2016: $1,889,284Net Income 2016: -$714,5302016Revenue 2017: $2,628,344Expenses 2017: $2,883,540Net Income 2017: -$255,1962017Revenue 2018: $3,772,783Expenses 2018: $3,845,689Net Income 2018: -$72,9062018Revenue 2019: $5,129,363Expenses 2019: $4,618,372Net Income 2019: $510,9912019Revenue 2020: $5,032,908Expenses 2020: $5,114,927Net Income 2020: -$82,0192020Revenue 2021: $6,290,913Expenses 2021: $4,972,527Net Income 2021: $1,318,3862021Revenue 2022: $5,598,772Expenses 2022: $5,310,526Net Income 2022: $288,2462022Revenue 2023: $6,568,116Expenses 2023: $6,191,000Net Income 2023: $377,1162023Revenue 2024: $7,110,812Expenses 2024: $6,967,511Net Income 2024: $143,3012024Revenue 2025: $7,220,463Expenses 2025: $7,320,143Net Income 2025: -$99,6802025

Highlighted filing

2020

Revenue$5,032,908
Expenses$5,114,927
Net Income-$82,019
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 16, 2021
Return Version
2019v5.0
Gross Receipts
$5,032,908
Mission and Program Overview

Mission

To provide free, sustainable, high quality public schools in knoxville's urban neighborhoods, ensuring all enrolled students have access to an outstanding college preparatory education.

To provide free, sustainable, high quality public schools in knoxville's urban neigborhoods, ensuring all enrolled students have access to an outstanding college preparatory education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,065,224$4,973,321▼ $91,903
Cash and Non-Interest-Bearing Accounts$41,979$698,690▲ $656,711
Pledges and Grants Receivable$51,625$107,385▲ $55,760
Prepaid Expenses and Deferred Charges$49,371$12,232▼ $37,139
Total Assets$5,646,921$6,452,043▲ $805,122
Other Assets Total$438,722$660,415▲ $221,693
Liabilities
Tax Exempt Bond Liabilities$4,100,000$4,094,875▼ $5,125
Unsecured Notes Loans Payable-$745,527-
Mortgage Notes Payable Secured by Investment Property$300,000$300,000→ $0
Other Liabilities$140,539$285,442▲ $144,903
Accounts Payable and Accrued Expenses$72,704$74,540▲ $1,836
Total Liabilities$4,613,243$5,500,384▲ $887,141
Net Assets / Fund Balance
Net Assets With Donor Restrictions$260,271$533,401▲ $273,130
Net Assets Without Donor Restrictions$773,407$418,258▼ $355,149
Total Net Assets Fund Balance$1,033,678$951,659▼ $82,019
Total Liabilities and Net Assets / Fund Balance$5,646,921$6,452,043▲ $805,122

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,518,950$554,457$5,073,407
Equipment$181,923$193,812$375,735
Other Land Buildings$112,442$9,056$121,498
Leasehold Improvements$60,006$57,666$117,672
Land$100,000-$100,000
Other Assets Org$32,418--
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Steve DiggsPresident
Janene NordinDirector
Kala GrayDirector
Randy GibsonDirector
Sanford MillerDirector
Tim McelmoreDirector
Randy GibsonSecretary
Alvin NanceTreasurer
Ed HedgepethVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,021,737
Program Service Revenue
$0
Investment Income
$2,124
Other Revenue
$9,047
All Other Contributions
$518,977
Change in Net Assets
$-82,019

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,032,908
Total Revenue per Audited Statements
$5,032,908
Total Revenue per Form 990
$5,032,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,793,220
Other Expenses$1,321,707
Total Fundraising Expense$1,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,975,556$78,613-$3,054,169
Other Employee Benefits$312,107$5,671-$317,778
All Other Expenses$256,532$5,762$1,399$263,693
Payroll Taxes$226,979$4,947-$231,926
Pension Plan Contributions$185,502$3,845-$189,347
Depreciation Depletion-$182,664-$182,664
Occupancy$178,597--$178,597
Fees for Services Accounting-$173,500-$173,500
Information Technology$108,833--$108,833
Insurance$4,988$41,919-$46,907
Other Expenses$36,874--$36,874
Fees for Services Legal-$31,010-$31,010
Interest-$20,544-$20,544
Office Expenses$7,501--$7,501
Fees for Services Other-$1,000-$1,000
Total Functional Expenses$4,564,053$549,475$1,399$5,114,927

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,114,927
Total Expenses per Audited Statements$5,114,927
Total Expenses per Form 990$5,114,927
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Pension Inflows - Tcrs - De$253,024
Deferred Pension Inflows - Tcrs - De$32,418

Bond Issues

BondIssuerIssuedIssue PricePurpose
AEducational Revenue Bonds2015-05-01$3,600,000-
BEducational Revenue Bonds2015-12-02$500,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

“Form 990 is provided to all board members for review and approval prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Expenses are reviewed by an outside party.”

Form 990, Page 6, Part VI, Line 15A

“Compensation is determined by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request and on the organization's website. Governing documents are also subject to the open records law of the state of tennessee and are submitted to the chartering authority, knox county schools, a fund of knox county, tennessee.”

Filing and Contact Details

Filer

Filer Name
Emerald Charter Schools
EIN
46-4687417
Phone
8656373227
Address
1014 HEISKELL AVENUE, KNOXVILLE, TN 37921

Signing Officer

Name
Steve Diggs
Title
President
Phone
8656373227
Signed
2021-03-16

Organization Details

Principal Officer
Steve Diggs
Formed
2014
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
110
Volunteers
40

Preparer

Firm
Mitchell Emert & Hill Pc
Address
416 ERIN DRIVE, KNOXVILLE, TN 37919-6205
Preparer
James R Cates CPA
Phone
8655222396
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The school believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03845
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0185502
IRS990/PensionPlanContributionsGrp/TotalAmt0189347
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0181923
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0193812
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060006
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt057666
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0117672
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0279398
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1219446
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt273957
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt355196
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt432418
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET PENSION ASSET(LIABILITY) - TCRS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS RELATED TO PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2NET PENSION ASSET(LIABILITY) - TCRS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3STABILIZATION TRUST CONTRIBUTIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4DEFERRED OUTFLOWS RELATED TO PENSION
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED PENSION INFLOWS - TCRS - DE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED PENSION INFLOWS - TCRS - DE
IRS990ScheduleD/RevenueSubtotalAmt05032908
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevenuePerForm990Amt05032908
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATION POLICY IS PUBLISHED ON THE ORGANIZATIONS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1EMERALD CHARTER SCHOOLS RECEIVES FEDERAL TITLE I FUNDING, STATE FUNDING THROUGH THE TENNESSEE BASIC EDUCATION PROGRAM AND KNOX COUNTY, TENNESSEE LOCAL TAX REVENUE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2EMERALD CHARTER SCHOOLS INCLUDES ITS RACIALLY NONDISCRIMINATORY POLICY ON MOST WRITTEN COMMUNICATIONS DEALING WITH STUDENT ADMISSIONS, PROGRAMS AND SCHOLARSHIPS. EMERALD CHARTER SCHOOLS, OPERATES A PUBLIC CHARTER SCHOOL AS PART OF THE STATE OF TENNESSEE'S PUBLIC EDUCATION PROGRAM. STUDENT ADMISSION IS BASED ON A RANDOM DRAWING FROM ALL APPLICANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 7
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12015-12-02
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0EDUCATIONAL REVENUE BONDS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1EDUCATIONAL REVENUE BONDS
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,452,043
Liabilities
$5,500,384
Net assets
$951,659
Revenue
$5,032,908
Expenses
$5,114,927
Net income
-$82,019
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$4.41$3.20$7.22$7.32$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.82$4.52$3.30$7.11$6.97$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.33$4.39$2.94$6.57$6.19$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.65$5.09$2.56$5.60$5.31$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.11$4.84$2.27$6.29$4.97$1.32
2020Detailed filing. Detailed filing data is available for this year.$6.45$5.50$0.95$5.03$5.11$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$4.61$1.03$5.13$4.62$0.51
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.71$5.09$0.62$3.77$3.85$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.64$4.95$0.69$2.63$2.88$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$4.62$0.95$1.17$1.89$0.71
2015Detailed filing. Detailed filing data is available for this year.$6.58$4.91$1.66$2.21$0.55$1.66