Civic Intelligence

Emerald Foundation Inc

EIN 61-1387977 • 501(c)3 • Paducah, KY

Profile

To provide therapy and counseling services to both children and adults who do not have the financial resources to pay for their care.

5050B Village Square DrPaducah, KY 42001

emeraldtherapycenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

0.0%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Flat

$105,190

Flat from 2023

Liabilities

Flat

$8,288

Flat from 2023

Net Assets

Flat

$96,902

Flat from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $500,616 (-100%) from 2023

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2017: $1Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $28,159Liabilities 2019: $0Net Assets 2019: $28,1592019Assets 2020: $8,458Liabilities 2020: $6,369Net Assets 2020: $2,0892020Assets 2021: $3,660Liabilities 2021: $6,000Net Assets 2021: -$2,3402021Assets 2022: $27,005Liabilities 2022: $8,380Net Assets 2022: $18,6252022Assets 2023: $105,190Liabilities 2023: $8,288Net Assets 2023: $96,9022023Assets 2024: $105,190Liabilities 2024: $8,288Net Assets 2024: $96,9022024

Highlighted filing

2024

Assets$105,190
Liabilities$8,288
Net Assets$96,902
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2017: $197,300Expenses 2017: $197,300Net Income 2017: $02017Revenue 2018: $225,600Expenses 2018: $225,600Net Income 2018: $02018Revenue 2019: $289,950Expenses 2019: $261,791Net Income 2019: $28,1592019Revenue 2020: $252,466Expenses 2020: $278,536Net Income 2020: -$26,0702020Revenue 2021: $267,195Expenses 2021: $271,624Net Income 2021: -$4,4292021Revenue 2022: $334,860Expenses 2022: $313,895Net Income 2022: $20,9652022Revenue 2023: $500,616Expenses 2023: $422,339Net Income 2023: $78,2772023Revenue 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses-
Net Income-
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$105,190
Liabilities
$8,288
Net assets
$96,902
Revenue
$0
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.08$0.97$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.08$0.97$5.01$4.22$0.78
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.19$3.35$3.14$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.06$0.02$2.67$2.72$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.06$0.02$2.52$2.79$0.26
2019Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$2.90$2.62$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.26$2.26$0.00
2017Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$1.97$1.97$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Mission and Program Overview

Mission

To provide therapy and counseling services to both children and adults who do have the financial resources to pay for their care.

To provide therapy and counseling services to both children and adults who do not have the financial resources to pay for their care.

Program Services

DescriptionGrantsExpenses
THERAPY AND COUNSELING SERVICES--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN BAERDirectorPT$0--
SHELLY BAERPresidentFT$0--
AMBER EDWARDSTrustee-$0--
KIRSTEN ROBERTSTrustee-$0--
MICHAEL BYARSTrustee-$0--
SARAH MCGEETrusteePT$0--
JEFF ARMSTRONGTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Emerald Foundation Inc
EIN
61-1387977
Phone
2705345128
Address
5050B VILLAGE SQUARE DR, PADUCAH, KY 42001

Signing Officer

Name
Kevin Baer
Title
Director
Signed
2025-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Jeffrey L Walker CPA
Address
60 Lakeview Dr Ste 1, Paducah, KY 42001
Preparer
Jeffrey Walker
Phone
2705549190
Supplemental Narrative

Additional Explanations

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $6000 Payable to Officers, Directors, Etc. - Ending $6000”

Total Liabilities.1

“ACCRUED PAYROLL TAXES - Beginning $2288 ACCRUED PAYROLL TAXES - Ending $2288”

Raw XML Appendix152 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SHELLY BAER
IRS990EZ/BooksInCareOfDetail/PhoneNum02705345128
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05050B VILLARGE SQUARE DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PADUCAH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042001
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0105190
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0105190
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0105190
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0105190
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt096902
IRS990EZ/NetAssetsOrFundBalancesEOYAmt096902
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt096902
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt096902
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEVIN BAER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHELLY BAER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2AMBER EDWARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KIRSTEN ROBERTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHAEL BYARS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SARAH MCGEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEFF ARMSTRONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE THERAPY AND COUNSELING SERVICES TO BOTH CHILDREN AND ADULTS WHO DO NOT HAVE THE FINANCIAL RESOURCES TO PAY FOR THEIR CARE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THERAPY AND COUNSELING SERVICES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08288
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08288
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0EMERALDTHERAPYCENTER.COM
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0184460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt060000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04316
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0258776
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0298750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0268350
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0245300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0245850
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01058250
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt01317026
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0483210
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0328350
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0255300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0250166
IRS990ScheduleA/Total509Grp/TotalAmt01317026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0483210
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0328350
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0255300
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0250166
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01317026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Payable to Officers, Directors, Etc. - Beginning $6000 Payable to Officers, Directors, Etc. - Ending $6000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCRUED PAYROLL TAXES - Beginning $2288 ACCRUED PAYROLL TAXES - Ending $2288
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Total Liabilities.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN BAER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0611387977
ReturnHeader/Filer/PhoneNum02705345128
ReturnHeader/Filer/USAddress/AddressLine1Txt05050B VILLAGE SQUARE DR
ReturnHeader/Filer/USAddress/CityNm0PADUCAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611394421
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jeffrey L Walker CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt060 Lakeview Dr Ste 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Paducah
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042001
ReturnHeader/PreparerPersonGrp/PhoneNum02705549190
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey Walker
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T20:46:52-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.