Emerging S T a R S

Nonprofit profile at a glance

EIN
300995570
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2019
Location
Spotsylvania, VA, USA
Phone
5408426164
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$72,067
Expenses
$73,086
Assets
$40,751
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • Kathy Twigg (Owner, Director, Board Chairman)
  • Pam Smith (Board)
  • Don Kissinger (Board)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Daily program for special needs adults

What it reported doing in 2025

Serving special needs-adults four days per week.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25.5%; rating input score 26
  • Program expense ratio: 25.2%; rating input score 25

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -1.4%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 54.7%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 100% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 25.5% of revenue deployed · 25.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.