@onurcoo wrote:
I cannot get a good grasp of "not at risk" for some reason.
Generally, and broadly, it is an amount you borrow for which you are not liable for repayment. If you funded your S corporation with your own personal funds (even if they were borrowed but you were personally liable for repayment), those funds would be "at-risk".
Read through the At-Risk section of IRS Publication 925 (link below) for more information.
https://www.irs.gov/publications/p925#en_US_2019_publink1000104691
