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

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets59th 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 / Revenue61st percentileNet Margin78th 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 GrowthScore unavailable

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 GrowthScore unavailable

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 PayScore unavailable

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

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