Civic Intelligence

Emerging Scholars Program Inc

EIN 41-2063863 • 501(c)3 • Arlington, VA

Profile

Since June 2004, Emerging Scholars has been dedicated to providing opportunities that change the educational trajectory of low income intellectually gifted students.

2009 14th Street NorthArlington, VA 22201

www.emergingscholarsprogram.org

Siviq Scores

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

Liabilities / Assets

96th percentile

2.18x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

94th percentile

$54,250

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

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

Asset Growth

17th percentile

-62%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

33rd percentile

-21%

Faster revenue growth than 33% of similar nonprofits.

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

Assets

Down

$22,323

Down $37,168 (-62%) from 2023

Liabilities

Up

$48,566

Up $7,459 (+18%) from 2023

Net Assets

Down

-$26,243

Down $44,627 (-243%) from 2023

Revenue

Down

$266,999

Down $70,623 (-21%) from 2023

Expenses

Down

$311,626

Down $41,489 (-12%) from 2023

Net Income

Down

-$44,627

Down $29,134 (-188%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $164,502Liabilities 2011: $46,886Net Assets 2011: $117,6162011Assets 2012: $484,435Liabilities 2012: $37,859Net Assets 2012: $446,5762012Assets 2013: $138,705Liabilities 2013: $24,308Net Assets 2013: $114,3972013Assets 2014: $194,588Liabilities 2014: $13,016Net Assets 2014: $181,5722014Assets 2015: $198,740Liabilities 2015: $5,763Net Assets 2015: $192,9772015Assets 2016: $164,401Liabilities 2016: $18,862Net Assets 2016: $145,5392016Assets 2017: $91,231Liabilities 2017: $10,310Net Assets 2017: $80,9212017Assets 2018: $78,035Liabilities 2018: $18,585Net Assets 2018: $59,4502018Assets 2019: $36,704Liabilities 2019: $17,580Net Assets 2019: $19,1242019Assets 2020: $33,363Liabilities 2020: $14,676Net Assets 2020: $18,6872020Assets 2021: $75,165Liabilities 2021: $33,027Net Assets 2021: $42,1382021Assets 2022: $67,846Liabilities 2022: $46,815Net Assets 2022: $21,0312022Assets 2023: $59,491Liabilities 2023: $41,107Net Assets 2023: $18,3842023Assets 2024: $22,323Liabilities 2024: $48,566Net Assets 2024: -$26,2432024

Highlighted filing

2024

Assets$22,323
Liabilities$48,566
Net Assets-$26,243

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $236,048Expenses 2011: $272,781Net Income 2011: -$36,7332011Revenue 2012: $571,422Expenses 2012: $242,462Net Income 2012: $328,9602012Revenue 2013: $268,808Expenses 2013: $292,692Net Income 2013: -$23,8842013Revenue 2014: $399,838Expenses 2014: $331,079Net Income 2014: $68,7592014Revenue 2015: $368,154Expenses 2015: $356,749Net Income 2015: $11,4052015Revenue 2016: $289,298Expenses 2016: $356,364Net Income 2016: -$67,0662016Revenue 2017: $284,579Expenses 2017: $349,197Net Income 2017: -$64,6182017Revenue 2018: $327,415Expenses 2018: $348,486Net Income 2018: -$21,0712018Revenue 2019: $296,621Expenses 2019: $336,947Net Income 2019: -$40,3262019Revenue 2020: $363,403Expenses 2020: $363,840Net Income 2020: -$4372020Revenue 2021: $368,841Expenses 2021: $345,390Net Income 2021: $23,4512021Revenue 2022: $326,484Expenses 2022: $347,603Net Income 2022: -$21,1192022Revenue 2023: $337,622Expenses 2023: $353,115Net Income 2023: -$15,4932023Revenue 2024: $266,999Expenses 2024: $311,626Net Income 2024: -$44,6272024

Highlighted filing

2024

Revenue$266,999
Expenses$311,626
Net Income-$44,627

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.49$0.26$2.67$3.12$0.45
2023Summary only. Only limited summary data is available for this year.$0.59$0.41$0.18$3.38$3.53$0.15
2022Summary only. Only limited summary data is available for this year.$0.68$0.47$0.21$3.26$3.48$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.33$0.42$3.69$3.45$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.15$0.19$3.63$3.64$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.18$0.19$2.97$3.37$0.40
2018Summary only. Only limited summary data is available for this year.$0.78$0.19$0.59$3.27$3.48$0.21
2017Summary only. Only limited summary data is available for this year.$0.91$0.10$0.81$2.85$3.49$0.65
2016Summary only. Only limited summary data is available for this year.$1.64$0.19$1.46$2.89$3.56$0.67
2015Summary only. Only limited summary data is available for this year.$1.99$0.06$1.93$3.68$3.57$0.11
2014Summary only. Only limited summary data is available for this year.$1.95$0.13$1.82$4.00$3.31$0.69
2013Summary only. Only limited summary data is available for this year.$1.39$0.24$1.14$2.69$2.93$0.24
2012Summary only. Only limited summary data is available for this year.$4.84$0.38$4.47$5.71$2.42$3.29
2011Summary only. Only limited summary data is available for this year.$1.65$0.47$1.18$2.36$2.73$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.2
Gross Receipts
$337,951
Mission and Program Overview

Mission

Since June 2004, Emerging Scholars has been dedicated to providing opportunities that change the educational trajectory of low income intellectually gifted students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$32,000$36,000▲ $4,000
Cash and Non-Interest-Bearing Accounts$47,854$14,203▼ $33,651
Savings and Temporary Cash Investments$10,737$7,220▼ $3,517
Prepaid Expenses and Deferred Charges$900$900→ $0
Total Assets$59,491$22,323▼ $37,168
Liabilities
Accounts Payable and Accrued Expenses$9,107$12,566▲ $3,459
Total Liabilities$41,107$48,566▲ $7,459
Net Assets / Fund Balance
Net Assets With Donor Restrictions$31,500$31,500→ $0
Net Assets Without Donor Restrictions$-13,116$-57,743▼ $44,627
Total Net Assets Fund Balance$18,384$-26,243▼ $44,627
Total Liabilities and Net Assets / Fund Balance$59,491$22,323▼ $37,168
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ruth HazelExecutive DirectorFT$54,250$54,250

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$328,010
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$-61,016
All Other Contributions
$162,083
Change in Net Assets
$-44,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$221,280
Other Expenses$83,941
Total Fundraising Expense$41,594
Grants and Similar Amounts Paid$6,405
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,532$50,135$10,066$151,733
Fees for Services Other$54,195$1,254$0$55,449
Current Officers, Directors, Trustees, and Key Employees$21,700$10,850$21,700$54,250
Payroll Taxes$7,365$5,273$2,659$15,297
Grants to Domestic Individuals$6,405--$6,405
Other Expenses$4,623$0$0$4,623
Office Expenses$78$3,651$5$3,734
Insurance$1,776$1,776$0$3,552
Travel$2,071$0$0$2,071
Total Functional Expenses$195,242$74,790$41,594$311,626
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$70,952
Fundraising Gross Income$9,936
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2024 Gala$175,864$9,936$23,702$-13,766
None----
Total Events$175,864$9,936$70,952$-61,016
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Megan DowningRelated to Board memberSalaryNo$40,320
Ruth HazelExecutive DirectorLoan to OrganizationNo$4,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$32,000$36,000▲ $4,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Emerging Scholars Program Inc
EIN
41-2063863
Phone
7035676600
Address
2009 14th Street North, Arlington, VA 22201

Signing Officer

Name
Stefanie Erkiletian
Title
Chair
Phone
7035676600
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stefanie Erkiletian
Formed
2002
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
14
Employees
19
Volunteers
25

Preparer

Firm
Hozik & Company PLC
Address
9930 Lindel Lane, Vienna, VA 22181
Preparer
Corrie Scott
Phone
8588633319
Supplemental Narrative

Additional Explanations

Pt VI, Line 15A

Board members survey like jobs in the market for similar

Pt VI, Line 15B

positions and dollar amounts.

Pt VI, Line 11B

The 990 is reviewed by the accountant, Chair and Treasurer.

Pt VI, Line 19

The Organization has a copy of the 990 on file and available for review by the public.

Pt VI, Line 12C

The Organization distributes the Conflict of Interest policy to all trustees yearly. They monitor the forms submitted.

Other

The purpose of the Emerging Scholars Program (ES) is to recruit a limited number of rising fourth grade children to participate in a program of academic training and social enrichment with the goal of enrolling them in an independent school for their sixth grade year. Once enrolled, it is anticipated they will continue in the independent school system. The program requires the student to participate in additional schooling beginning the summer prior to their fifth grade year, and ending in the summer prior to their sixth grade year. The successful student will attend 100 full days of instruction during this 14-month period designed to prepare the student for acceptance into an independent school. This commitment is in addition to the regular attendance in the fifth grade at their current school. In addition, ES mentors the family in the application, placement, and financial aid processes for the independent schools chosen for their children. After placement ES continues to engage with the student to provide necessary non-monetary support and counsel as they pursue their education. ES serves the Washington, DC metropolitan area. Children are admitted to the program based on the following criteria: Financial inability of the family to afford independent schooling. The childs academic and leadership potential. Strong and consistent adult support. Recommendations from the childs current teachers and school administrators. Results of interviews and tests conducted by ES. Results of standard tests conducted by professional testers prior to the admissions review and decision. There is no cost to participating families for the ES program. The organization makes no grants or allocations directly to any student, school or other entity. To date all funds have been expended to operate and manage the program, or to raise funds for the program. Emerging Scholars has enrolled sixteen to twenty-six students annually for the last seventeen years. The first class of 16 students began their first summer session in late June 2004. At year-end 2024, approximately 300 students had graduated from ES, with most enrolled in independent schools. On average, 80% of the total tuition cost for these students has been awarded to them as financial aid by the enrolling schools. The twenty-first cohort of students began their first summer session in June 2024. Thirteen members of this class were continuing in the program as of December 2024, and are expected to enroll in independent schools for the term beginning September 2025.

Form 990, Part IX, Line 11G

Payroll fees and other 2951. 1697. 1254. 0.

Form 990, Part IX, Line 11G

Consulting 52498. 52498. 0. 0.

Raw XML AppendixShowing 400 of 512 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.

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