Sapphire Early Learning Center
EIN: 851223587 · Stevensville, MT · NTEE: B20
Is Sapphire Early Learning Center Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Sapphire Early Learning Center
Sapphire Early Learning Center (EIN: 851223587) is a nonprofit organization based in Stevensville, MT, classified under NTEE code B20. The organization reported total revenue of $498K and total assets of $33K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sapphire Early Learning Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Analysis Pending
AI enrichment for Sapphire Early Learning Center has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Sapphire Early Learning Center with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Frequently Asked Questions about Sapphire Early Learning Center
Is Sapphire Early Learning Center a legitimate charity?
Based on AI analysis of IRS 990 filings, Sapphire Early Learning Center (EIN: 851223587) insufficient data. 0 red flags identified, 0 strengths noted.
How does Sapphire Early Learning Center spend its money?
Detailed spending breakdown data is not yet available for Sapphire Early Learning Center. Check back for updated IRS 990 analysis.
Are donations to Sapphire Early Learning Center tax-deductible?
Sapphire Early Learning Center is registered as a tax-exempt nonprofit (EIN: 851223587). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Filing History
IRS 990 filing history for Sapphire Early Learning Center showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2020–2023), Sapphire Early Learning Center's revenue has grown by 427.9%, moving from $81K to $425K. Total assets decreased by 67.1% over the same period, from $73K to $24K. Total functional expenses rose by 5127.7%, from $8K to $420K. In its most recent filing year (2023), Sapphire Early Learning Center reported a surplus of $5K, with revenue exceeding expenses. The organization holds $43K in liabilities against $24K in assets (debt-to-asset ratio: 179.4%), resulting in net assets of $-18,983.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $425K | $420K | $24K | $43K | — | View 990 |
| 2022 | $353K | $383K | $16K | $40K | — | View 990 |
| 2021 | $72K | $139K | $24K | $19K | — | View 990 |
| 2020 | $81K | $8K | $73K | $131 | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $425K, expenses of $420K, and assets of $24K (revenue +20.4% year-over-year).
- 2022: Revenue of $353K, expenses of $383K, and assets of $16K (revenue +390.6% year-over-year).
- 2021: Revenue of $72K, expenses of $139K, and assets of $24K (revenue -10.7% year-over-year).
- 2020: Revenue of $81K, expenses of $8K, and assets of $73K.
Data Sources and Methodology
This transparency report for Sapphire Early Learning Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.