Nonprofit · EIN 84-3608280
SAPPHIRE YOUTH DEVELOPMENT CENTER INC
Tax-exempt · LAWRENCEVILLE, GA 30045
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $58,738 | $58,730 | $8 | $1,116 | $0 | $1,116 |
| December 31, 2024 | 990-EZ | $138,727 | $137,619 | $1,108 | $1,108 | $0 | $1,108 |
| December 31, 2023 | 990-EZ | $61,317 | $61,422 | -$105 | $0 | $0 | -$105 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $49,589
- Investment income
- $0
- Other revenue
- $9,149
Expenses
- Grants and similar amounts paid
- $13,712
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $5,285
- Professional fees and payments to contractors
- $11,441
- Occupancy
- $24,964
- Printing, publications and postage
- $449
- Other expenses
- $2,879
Balance sheet and other
- Total assets, start of year
- $1,108
- Total assets, end of year
- $1,116
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,116
- Cash, savings and investments
- $1,116
- Gross receipts
- $58,738
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robyn Higgs | Founder | 40 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Derek Higgs | Founder | 20 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEREK HIGGS | Founder | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 930 NEW HOPE RD STE 1, LAWRENCEVILLE, GA 30045-3837
- In care of
- % ROBYN HIGGS
- Mailing address (990-N for 2022)
- 470 North Clayton Street Suite 200, lawrenceville GA 30046
- Principal officer (990-N for 2022)
- Derek Higgs, 30 South Clayton unit 7305, Lawrenceville GA 30046
- Signed the 990-EZ
- Robyn Higgs, Executive Director
- Phone
- (770) 904-9230
- Website
- www.sapphireydc.org
- Return prepared by
- Visions Financial Consulting Inc
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 accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-3608280
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $1,116
- Income (IRS master file)
- $58,738
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $58,738 | $58,730 | $1,116 | IRS |
| 990-EZ | December 2024 | $138,727 | $137,619 | $1,108 | XML |
| 990-EZ | December 2023 | $61,317 | $61,422 | $0 | XML |
| 990-N for 2022 Officer: Derek Higgs | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3608280).
Questions about SAPPHIRE YOUTH DEVELOPMENT CENTER INC
- What is the EIN of SAPPHIRE YOUTH DEVELOPMENT CENTER INC?
- The employer identification number (EIN) of SAPPHIRE YOUTH DEVELOPMENT CENTER INC is 84-3608280.
- Is SAPPHIRE YOUTH DEVELOPMENT CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to SAPPHIRE YOUTH DEVELOPMENT CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAPPHIRE YOUTH DEVELOPMENT CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SAPPHIRE YOUTH DEVELOPMENT CENTER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAPPHIRE YOUTH DEVELOPMENT CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SAPPHIRE YOUTH DEVELOPMENT CENTER INC?
- The 990-N for 2022 names Derek Higgs.
- Who are the officers and directors of SAPPHIRE YOUTH DEVELOPMENT CENTER INC?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does SAPPHIRE YOUTH DEVELOPMENT CENTER INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $58,738, expenses of $58,730 and total assets of $1,116 at year end.
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