Civic Intelligence

Emerging S T a R S

EIN 30-0995570 • 501(c)3 • Spotsylvania, VA

Pub. 78 Eligible990-N Coverage

Profile

Daily program for special needs adults

8721 Sunnybrooke Farm RdSpotsylvania, VA 22551
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

42nd percentile

-1.4%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$40,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 55.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

49th percentile

-2.4%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-10%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$40,751

Down $1,010 (-2.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$40,751

Down $1,010 (-2.4%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin42nd percentile

Revenue

Down

$72,067

Down $8,195 (-10%) from 2024

Expenses

Down

$73,086

Down $3,966 (-5.1%) from 2024

Net Income

Down

-$1,019

Down $4,229 (-132%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$60K$40K$20K$0Assets 2021: $8,005Liabilities 2021: $0Net Assets 2021: $8,0052021Assets 2022: $37,513Liabilities 2022: $0Net Assets 2022: $37,5132022Assets 2023: $34,612Liabilities 2023: $0Net Assets 2023: $34,6122023Assets 2024: $41,761Liabilities 2024: $0Net Assets 2024: $41,7612024Assets 2025: $40,751Liabilities 2025: $0Net Assets 2025: $40,7512025

Highlighted filing

2025

Assets$40,751
Liabilities$0
Net Assets$40,751
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$100K$50K$0-$50KRevenue 2021: $64,106Expenses 2021: $65,694Net Income 2021: -$1,5882021Revenue 2022: $81,302Expenses 2022: $61,389Net Income 2022: $19,9132022Revenue 2023: $71,505Expenses 2023: $74,406Net Income 2023: -$2,9012023Revenue 2024: $80,262Expenses 2024: $77,052Net Income 2024: $3,2102024Revenue 2025: $72,067Expenses 2025: $73,086Net Income 2025: -$1,0192025

Highlighted filing

2025

Revenue$72,067
Expenses$73,086
Net Income-$1,019
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$40,751
Liabilities
$0
Net assets
$40,751
Revenue
$72,067
Expenses
$73,086
Net income
-$1,019
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$40.8$0.00$40.8$72.1$73.1$1.02
2024Detailed filing. Detailed filing data is available for this year.$41.8$0.00$41.8$80.3$77.1$3.21
2023Detailed filing. Detailed filing data is available for this year.$34.6$0.00$34.6$71.5$74.4$2.90
2022Detailed filing. Detailed filing data is available for this year.$37.5$0.00$37.5$81.3$61.4$19.9
2021Detailed filing. Detailed filing data is available for this year.$8.01$0.00$8.01$64.1$65.7$1.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 17, 2026
Return Version
2025v4.0
Gross Receipts
$72,067
Mission and Program Overview

Mission

Daily program for special needs adults

Program Services

DescriptionGrantsExpenses
Serving special needs-adults four days per week.$53,683$18,384
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen ReynoldsBoard Member/EmployeeFT$40,000-$40,000
Kathy TwiggOwner, Director, Board ChairmanFT$0--
Pam SmithBoard-$0--
Don KissingerBoard-$0--
Filing and Contact Details

Filer

Filer Name
Emerging S T a R S
EIN
30-0995570
Phone
5408426164
Address
8721 Sunnybrooke Farm Rd, Spotsylvania, VA 22551

Signing Officer

Name
Kathy Twigg
Title
Board Chair/Owner/Director
Phone
5408426164
Signed
2026-02-17
Discuss with paid preparer
Yes

Preparer

Firm
Ccf CPA LLC
Address
1891 Haven Park Circle SE, Smyrna, GA 30080
Preparer
Cristofer Ford
Phone
4042722357
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Administrative, Bowling, Meals, Entertainment, Insurance Expenses”

Form 990-EZ, Part II, Line 24

“Inventory”

Raw XML Appendix177 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Kirk Twigg
IRS990EZ/BooksInCareOfDetail/PhoneNum05408426164
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08721 Sunnybrooke Farm Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Spotsylvania
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd022551
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt022754
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021735
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt053683
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1019
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt041770
IRS990EZ/Form990TotalAssetsGrp/EOYAmt040751
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt072067
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt041770
IRS990EZ/NetAssetsOrFundBalancesEOYAmt040751
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt041770
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt040751
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt340
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt340000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kathy Twigg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Pam Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Don Kissinger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Karen Reynolds
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Owner, Director, Board Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member/Employee
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt019016
IRS990EZ/OtherAssetsTotalDetail/EOYAmt019016
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt027386
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Daily program for special needs adults
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt018384
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Serving special needs-adults four days per week.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt053683
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018384
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt045700
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0VA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt073086
IRS990EZ/TotalProgramServiceExpensesAmt018384
IRS990EZ/TotalRevenueAmt072067
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationOtherDesc0501(c)(3)
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021294
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt023152
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09893
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt064106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0144595
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0144595
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt021294
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt023152
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt026150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt064106
IRS990ScheduleA/Total509Grp/TotalAmt0144595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt021294
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt023152
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt026150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt09893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt064106
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0144595
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Administrative, Bowling, Meals, Entertainment, Insurance Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Inventory
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathy Twigg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair/Owner/Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05408426164
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERGING S T A R S
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0300995570
ReturnHeader/Filer/PhoneNum05408426164
ReturnHeader/Filer/USAddress/AddressLine1Txt08721 Sunnybrooke Farm Rd
ReturnHeader/Filer/USAddress/CityNm0Spotsylvania
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022551
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203265955
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CCF CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01891 Haven Park Circle SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Smyrna
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030080
ReturnHeader/PreparerPersonGrp/PhoneNum04042722357
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cristofer Ford
ReturnHeader/ReturnTs02026-02-19T16:36:33-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.