Sapphire Youth Development Center Inc

Nonprofit profile at a glance

EIN
843608280
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Lawrenceville, GA, USA
Phone
7709049230
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$58,738
Expenses
$58,730
Assets
$1,116
Liabilities
$0

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

Leadership & pay

1 person listed

People named in this filing

  • Robyn Higgs (Founder)

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

Sapphire Youth Development Center, a 501(c)(3) charitable organization, is an educational, recreational, and social organization dedicated to providing after-school programs for youth ages 5 to 17.

What it reported doing in 2025

Small Group Tutoring Pods: Tutors help students boost grades and improve overall academic skills with interactive small groups. Each pod has a maximum capacity of 3 students. Students will develop increased confidence, motivation and self-esteem through collaborative sessions. Tutoring Pods meet 2 times per week for two hours each session. Schedules are available for morning and afternoon pods. Available Subjects: 4 through 8th Grade - Math, Reading, English Language Arts 1 to 1 Private Academic Tutoring: Our tutoring program offers a one to one program option. Tutors tailor each lesson to the individual student's level and needs. Individualized instruction results in an increase in self-esteem, better grades and a greater willingness to learn. Tutors will develop customized tutoring programs based on their student's deficiencies, strengths and learning goals. Tutoring schedules are flexible to fit the needs of the students and their family. Available Subjects: 4 through 12th Grade - Math, Reading, English Language Arts, Science, History, Spanish and French. Small Group Enrichment Courses: In addition to traditional academic tutoring, Sapphire offers interactive enrichment courses through Infinity Learning. The courses focus on subject areas that are engaging and support advancement, enhanced creativity and mental flexibility. Upcoming Courses: Spanish 101, French 101, Creative Writing, PSAT Prep, SAT Prep, ACT Prep and College Essay Writing. We were awarded a grant to support the tutoring program from Gwinnett County. Through thid grant we were able to assist over 3 dozen students over a 6-month period. We also successfully provided after school care for several dozen students. Many of the students showed great improvement in their educational progress.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: 0%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: 75.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.