Civic Intelligence

Sapphire Youth Development Center Inc.

EIN 84-3608280 • 501(c)3 • Lawrenceville, GA

Pub. 78 Eligible990-N Coverage

Profile

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.

470 N Clayton StreetLawrenceville, GA 30046

www.sapphireyouthdevelopmentcenter.org

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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

48th percentile

0.8%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

100th percentile

110700%

Faster asset growth than 100% of similar nonprofits.

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

Revenue Growth

93rd percentile

126%

Faster revenue growth than 93% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$1,108

Up $1,107 (+110700%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,108

Up $1,213 (+1155%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin48th percentile

Revenue

Up

$138,727

Up $77,410 (+126%) from 2023

Expenses

Up

$137,619

Up $76,197 (+124%) from 2023

Net Income

Up

$1,108

Up $1,213 (+1155%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$1.5K$1.0K$500$0-$500Assets 2023: $1Liabilities 2023: $0Net Assets 2023: -$1052023Assets 2024: $1,108Liabilities 2024: $0Net Assets 2024: $1,1082024

Highlighted filing

2024

Assets$1,108
Liabilities$0
Net Assets$1,108
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$150K$100K$50K$0-$50KRevenue 2023: $61,317Expenses 2023: $61,422Net Income 2023: -$1052023Revenue 2024: $138,727Expenses 2024: $137,619Net Income 2024: $1,1082024

Highlighted filing

2024

Revenue$138,727
Expenses$137,619
Net Income$1,108
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,108
Liabilities
$0
Net assets
$1,108
Revenue
$138,727
Expenses
$137,619
Net income
$1,108
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.39$1.38$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.61$0.61$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 3, 2025
Return Version
2024v5.0
Gross Receipts
$138,727
Mission and Program 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.

Program Services

DescriptionGrantsExpenses
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.$138,727$137,619
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Derek HiggsFounderPT$0--
Filing and Contact Details

Filer

Filer Name
Sapphire Youth Development Center Inc
EIN
84-3608280
Phone
7709049230
Address
470 N Clayton Street, Lawrenceville, GA 30046

Signing Officer

Name
Derek Higgs
Title
Founder
Phone
7709049230
Signed
2025-07-03
Discuss with paid preparer
Yes

Preparer

Firm
Visions Financial Consulting Inc
Address
1240 Tribble Woods Lane, Lawrenceville, GA 30045
Preparer
Lisa Robinson
Phone
6785882739
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

“After School Care and Arts Program income”

Form 990-EZ, Part I, Line 16

“Office supplies for after school care”

Raw XML Appendix148 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lawrenceville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030046
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt04866
IRS990EZ/OtherRevenueTotalAmt058809
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PoliticalCampaignActyInd00
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IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt079918
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Small 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0138727
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IRS990EZ/TanningServicesProvidedInd00
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IRS990ScheduleA/InvestmentIncomeCYPct00
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
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IRS990ScheduleA/PublicSupportTotal509Amt061317
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office supplies for after school care
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Founder
ReturnHeader/BusinessOfficerGrp/PhoneNum07709049230
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ReturnHeader/Filer/EIN0843608280
ReturnHeader/Filer/PhoneNum07709049230
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461986460
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Visions Financial Consulting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01240 Tribble Woods Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lawrenceville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
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ReturnHeader/PreparerPersonGrp/PhoneNum06785882739
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa Robinson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-14T17:30:11-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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