2025-12-23T10:46:02-05:00 2025-06-30 MITCHELL EMERT & HILL PC 416 ERIN DRIVE KNOXVILLE TN 379196205 990 2024-07-01 464687417 EMERALD CHARTER SCHOOLS EMER 8656373227 1014 HEISKELL AVENUE KNOXVILLE TN 37921 STEVE DIGGS PRESIDENT 8656373227 2025-12-23 true JAMES R CATES CPA P01774987 8655222396 2025-12-23 2024 2025-03-06 01:10:19Z STEVE DIGGS PO BOX 3304 KNOXVILLE TN 37927 7233911 false X WWW.EMERALDCHARTERSCHOOLS.ORG X 2014 TN 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. 10 10 141 50 0 7063515 7182515 0 41865 36317 5432 1631 7110812 7220463 0 0 5166922 5408773 0 309 1800589 1911370 6967511 7320143 143301 -99680 7818916 7605708 4521339 4407811 3297577 3197897 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. false false 7090765 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. 7090765 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 141 true false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false false true true true true false true false false TN X EMERALD CHARTER SCHOOLS 8656373227 117 N CENTRAL ST KNOXVILLE TN 37927 CARLISSA WEEKS DIRECTOR OF 40.00 X 100502 0 15454 DAVID COLQUITT DIRECTOR 1.00 X 0 0 0 STEVE DIGGS PRESIDENT 1.00 X X 0 0 0 RANDY GIBSON SECRETARY 1.00 X X 0 0 0 KALA GRAY DIRECTOR 1.00 X 0 0 0 ED HEDGEPETH VICE PRESIDE 1.00 X X 0 0 0 ROBERT HILL DIRECTOR 1.00 X 0 0 0 CINDY LANG DIRECTOR 1.00 X 0 0 0 NICOLE LATTIMORE DIRECTOR 1.00 X 0 0 0 TIM MCELMORE DIRECTOR 1.00 X 0 0 0 ALVIN NANCE TREASURER 1.00 X X 0 0 0 JANENE NORDIN DIRECTOR 1.00 X 0 0 0 100502 15454 1 false false false 6602193 580322 7182515 36317 36317 9520 13448 -3928 -3928 MISCELLANEOUS INCOME 5559 5559 5559 7220463 37948 100502 100502 4151813 4151813 406815 406815 435087 435087 314556 314556 225031 225031 55285 55285 119245 119245 227794 227794 201564 201564 241030 241030 46860 46860 BUS SERVICES 220595 220595 MAINTENANCE / REPAIRS 129332 129332 CURRICULUM 62809 62809 SCHOLAR INCENTIVE SUPPLIE 48110 48110 333715 329368 4038 309 7320143 7090765 229069 309 554489 898730 522246 216925 521361 227980 24735 67215 7267995 1768420 5500391 5499575 695694 695283 7818916 7605708 422604 311539 13567 38050 4045015 3987218 40153 71004 4521339 4407811 X 1423689 1256388 1873888 1941509 3297577 3197897 7818916 7605708 X -99680 X false true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 110000 110000 6476445 1275306 5201139 117672 116502 1170 475764 343256 132508 88114 33356 54758 5499575 STABILIZATION TRUST CONTRIBUTIONS 225153 NET PENSION ASSET(LIABILITY) - TCRS 169370 DEFERRED PENSION OUTFLOWS - LEGACY 136051 DEFERRED PENSION OUTFLOWS - HYBRID 104106 NET PENSION ASSET(LIABILITY) - TCRS 60603 695283 DEFERRED PENSION INFLOWS - TCRS - DE 38018 DEFERRED PENSION INFLOWS - TCRS - DE 32986 71004 X 7233910 13447 13447 7220463 7220463 7333590 13447 13447 7320143 7320143 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. SCHEDULE D, PAGE 4, PART XI, LINE 2D EMERALD STORE PURCHASES 13,447 SCHEDULE D, PAGE 4, PART XII, LINE 2D EMERALD STORE PURCHASES 13,447 true false true true true true true false false false false false false false false true false false SCHEDULE E, LINE 3 NONDISCRIMINATION POLICY IS PUBLISHED ON THE ORGANIZATIONS WEBSITE. SCHEDULE E, LINE 6 EMERALD CHARTER SCHOOLS RECEIVES FEDERAL TITLE I FUNDING, STATE FUNDING THROUGH THE TENNESSEE BASIC EDUCATION PROGRAM AND KNOX COUNTY, TENNESSEE LOCAL TAX REVENUE. SCHEDULE E, LINE 7 EMERALD 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. 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. FORM 990, PART XI, LINE 9 EMERALD STORE PURCHASES 13,447 EMERALD STORE PURCHASES -13,447