SAPOLU DESTINED ACADEMY FOUNDATION: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- SAPOLU DESTINED ACADEMY FOUNDATION (EIN 99-2841979)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-15
- IRS object ID
- 202601359349315580
- Schema version
- 2025v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T16:49:41-06:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 830682759 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | R2R SERVICES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2744 E CHAPMAN AVE | AddressLine1Txt |
| City | ORANGE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92869 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 992841979 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAPOLU DESTINED ACADEMY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % LISA K SAPOLU | InCareOfNm |
| Business Name Control | SAPO | BusinessNameControlTxt |
| Phone | 7147885491 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1661 N RAYMOND AVE STE 250 | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA K SAPOLU | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7143572183 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LUIS F RODRIGUEZ GARCIA | PreparerPersonNm |
| PTIN | P02120908 | PTIN |
| Phone | 7149059589 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,009,290 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SDA-FOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2024 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | EMPOWERING UNDERSERVED STUDENTS THROUGH ELITE ATHLETICS AND WORLD-CLASS ACADEMICS. WE REMOVE FINANCIAL BARRIERS WITH SCHOLARSHIPS AND MENTORSHIP, FOSTERING THE LEADERSHIP, DISCIPLINE, AND CHARACTER STUDENTS NEED TO MAINTAIN HIGH STANDARDS AND BECOME CHAMPIONS IN LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $992,984 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $5,831 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $10,475 | CYOtherRevenueAmt |
| CY Total Revenue | $1,009,290 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $999,400 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27 | PYOtherExpensesAmt |
| CY Other Expenses | $19,119 | CYOtherExpensesAmt |
| PY Total Expenses | $27 | PYTotalExpensesAmt |
| CY Total Expenses | $1,018,519 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$27 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$9,229 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,501 | TotalAssetsBOYAmt |
| Total Assets EOY | $74,844 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,528 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $84,098 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$27 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$9,254 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EMPOWERING UNDERSERVED STUDENTS THROUGH ELITE ATHLETICS AND WORLD-CLASS ACADEMICS. WE REMOVE FINANCIAL BARRIERS WITH SCHOLARSHIPS AND MENTORSHIP, FOSTERING THE LEADERSHIP, DISCIPLINE, AND CHARACTER STUDENTS NEED TO MAINTAIN HIGH STANDARDS AND BECOME CHAMPIONS IN LIFE. | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,018,519 | ExpenseAmt |
| Grant | $999,400 | GrantAmt |
| Revenue | $1,008,439 | RevenueAmt |
| Desc | DURING THIS TAX PERIOD, THE SAPOLU DESTINED ACADEMY FOUNDATION SUCCESSFULLY ADMINISTERED ITS TUITION ASSISTANCE PROGRAM, PROVIDING CRITICAL FINANCIAL SUPPORT TO 44 UNDERSERVED STUDENT-ATHLETES IN GRADES 6 THROUGH 9. BY REMOVING FINANCIAL BARRIERS THROUGH NEED-BASED SCHOLARSHIPS, THE FOUNDATION ENABLED THESE INDIVIDUALS TO ACCESS A UNIQUE, HIGH-PERFORMANCE EDUCATIONAL ENVIRONMENT THAT BLENDS ELITE ATHLETIC TRAINING WITH A RIGOROUS ACADEMIC CURRICULUM.THE PRIMARY OBJECTIVE FOR THIS PERIOD WAS TO ENSURE THAT FINANCIAL STATUS DID NOT PRECLUDE TALENTED YOUTH FROM BENEFITING FROM THE FOUNDATIONS HOLISTIC MENTORSHIP AND PROFESSIONAL COACHING. ACCOMPLISHMENTS ARE MEASURED BY THE SUCCESSFUL ENROLLMENT AND CONTINUED ACADEMIC PERSISTENCE OF THESE 44 RECIPIENTS, ALL OF WHOM WERE REQUIRED TO MAINTAIN HIGH ACADEMIC STANDARDS WHILE PARTICIPATING IN DAILY STRENGTH, SPEED, AND DISCIPLINE-FOCUSED TRAINING. THIS PROGRAM DIRECTLY SUPPORTS THE FOUNDATIONS LONGER-TERM GOAL OF FOSTERING THE PRIMARY OBJECTIVE FOR THIS PERIOD WAS TO ENSURE THAT FINANCIAL STATUS DID NOT PRECLUDE TALENTED YOUTH FROM BENEFITING FROM THE FOUNDATIONS HOLISTIC MENTORSHIP AND PROFESSIONAL COACHING. ACCOMPLISHMENTS ARE MEASURED BY THE SUCCESSFUL ENROLLMENT AND CONTINUED ACADEMIC PERSISTENCE OF THESE 44 RECIPIENTS, ALL OF WHOM WERE REQUIRED TO MAINTAIN HIGH ACADEMIC STANDARDS WHILE PARTICIPATING IN DAILY STRENGTH, SPEED, AND DISCIPLINE-FOCUSED TRAINING. THIS PROGRAM DIRECTLY SUPPORTS THE FOUNDATIONS LONGER-TERM GOAL OF FOSTERING CHAMPIONS IN LIFE BY EQUIPPING UNDERSERVED STUDENTS WITH THE LEADERSHIP, CHARACTER, AND RESILIENCE NECESSARY FOR COLLEGIATE SUCCESS AND COMMUNITY LEADERSHIP. THROUGH THIS INVESTMENT, THE FOUNDATION CONTINUES TO BRIDGE THE EDUCATION GAP, ENSURING THAT EVERY STUDENT HAS A PATHWAY TO EXCELLENCE REGARDLESS OF THEIR SOCIO-ECONOMIC BACKGROUND. | Desc |
| Total Program Service Expenses | $1,018,519 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA K SAPOLU | PersonNm |
| Phone | 7143572183 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4565 E ARDMORE ST | AddressLine1Txt |
| City | FOUNTAIN VALLEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92708 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| MANASE J SAPOLU | |||||||
| CHIEF EXECUTIVE OFFICER | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LISA K SAPOLU | |||||||
| CHIEF FINANCIAL OFFICER | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CARLTON D LONG | |||||||
| SECRETARY | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TIFFANY TRAN | |||||||
| FOUNDATION AND DEVELOPMENT MANAGER | 20.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $992,984 | AllOtherContributionsAmt |
| Total Contributions | $992,984 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALES OF PRODUCT INCOME | 611600 | $3,446 | $3,446 |
| SERVICES | 611600 | $2,385 | $2,385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,831 | TotalProgramServiceRevenueAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $10,475 | GamingGrossIncomeAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,475 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,475 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,009,290 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,306 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999,400 | TotalAmt |
| Program Services | $999,400 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749 | TotalAmt |
| Program Services | $749 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872 | TotalAmt |
| Program Services | $872 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,801 | TotalAmt |
| Program Services | $10,801 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,147 | TotalAmt |
| Program Services | $2,147 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339 | TotalAmt |
| Program Services | $339 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BANK CHARGES & FEES | $76 | $76 |
| MEALS | $1,080 | $1,080 |
| REPAIRS & MAINTENANCE | $1,755 | $1,755 |
| REIMBURSABLE EXPENSES | $1,300 | $1,300 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,018,519 | TotalAmt |
| Program Services | $1,018,519 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501 | BOYAmt |
| EOY | $12,796 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $62,048 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,501 | BOYAmt |
| EOY | $74,844 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,528 | BOYAmt |
| EOY | $84,098 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,528 | BOYAmt |
| EOY | $84,098 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$27 | BOYAmt |
| EOY | -$9,254 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$27 | BOYAmt |
| EOY | -$9,254 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,501 | BOYAmt |
| EOY | $74,844 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$9,229 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $992,984 | CurrentTaxYearAmt |
| Total | $992,984 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $992,984 | CurrentTaxYearAmt |
| Total | $992,984 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $110,320 | SubstantialContributorsTotAmt |
| Public Support Total170 | $882,664 | PublicSupportTotal170Amt |
| Total Support | $992,984 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAPOULU DESTINED ACADEMY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1661 N RAYMOND AVE SUITE 250 | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 934398143 | RecipientEIN |
| Cash Grant | $999,400 | CashGrantAmt |
| Valuation Method Used | COST | ValuationMethodUsedDesc |
| Purpose Of Grant | INDIV TUITION ASSITANCE PAID TO SCHOOL | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Monitoring procedures (Part I, line 2) | THE ORGANIZATION MAINTAINS COMPREHENSIVE MONITORING PROCEDURES TO ENSURE GRANTS AND ASSISTANCE ARE USED IN ACCORDANCE WITH THEIR INTENDED PURPOSES AND COMPLY WITH ALL APPLICABLE REQUIREMENTS. THESE PROCEDURES INCLUDE:THE ORGANIZATION REQUIRES ALL GRANTEES TO SUBMIT PERIODIC PROGRESS REPORTS DETAILING HOW GRANT FUNDS ARE BEING UTILIZED AND THE OUTCOMES ACHIEVED. FINANCIAL DOCUMENTATION, INCLUDING RECEIPTS AND EXPENSE REPORTS, MUST BE PROVIDED TO VERIFY THAT EXPENDITURES ALIGN WITH APPROVED GRANT PURPOSES.SITE VISITS OR VIRTUAL CHECK-INS ARE CONDUCTED AS APPROPRIATE TO OBSERVE PROGRAM IMPLEMENTATION AND ASSESS COMPLIANCE WITH GRANT TERMS. THE ORGANIZATION REVIEWS GRANTEE FINANCIAL STATEMENTS AND SUPPORTING DOCUMENTATION TO CONFIRM PROPER USE OF FUNDS AND ADHERENCE TO BUDGETARY |
| Monitoring procedures (Part I, line 2) | GUIDELINES.ANY SIGNIFICANT DEVIATIONS FROM APPROVED GRANT ACTIVITIES OR BUDGETS MUST BE REPORTED TO THE ORGANIZATION FOR REVIEW AND APPROVAL. THE ORGANIZATION MAINTAINS ONGOING COMMUNICATION WITH GRANTEES THROUGHOUT THE GRANT PERIOD TO PROVIDE TECHNICAL ASSISTANCE AND ADDRESS ANY COMPLIANCE CONCERNS PROMPTLY.DOCUMENTATION OF ALL MONITORING ACTIVITIES IS RETAINED IN THE ORGANIZATIONS GRANT FILES, INCLUDING CORRESPONDENCE, REPORTS, SITE VISIT NOTES, AND FINANCIAL RECORDS. THIS SYSTEMATIC APPROACH ENSURES ACCOUNTABILITY AND ENABLES THE ORGANIZATION TO VERIFY THAT GRANTS ACHIEVE THEIR INTENDED CHARITABLE PURPOSES WHILE MAINTAINING PROPER STEWARDSHIP OF ORGANIZATIONAL RESOURCES. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MANASE LISA SAPOLU | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | DIRECTORS/OFFICERS IN BOTH ENTITIES | RelationshipDescriptionTxt |
| Transaction | $999,400 | TransactionAmt |
| Transaction | INDIV TUITION ASSISTANCE | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | CERTAIN OFFICERS AND DIRECTORS OF THE ORGANIZATION HAVE A BUSINESS RELATIONSHIP WITH A RELATED ENTITY. SPECIFICALLY, DIRECTORS AND OFFICERS OF THE ORGANIZATION ALSO SERVE AS DIRECTORS AND OFFICERS OF SAPOLU DESTINED ACADEMY, A RELATED FOR-PROFIT CORPORATION. THIS DUAL SERVICE CREATES A BUSINESS RELATIONSHIP BETWEEN THE INDIVIDUALS SERVING IN LEADERSHIP ROLES FOR BOTH ENTITIES. THE ORGANIZATION MAINTAINS POLICIES TO MANAGE POTENTIAL CONFLICTS OF INTEREST ARISING FROM THESE RELATIONSHIPS, AND ALL TRANSACTIONS BETWEEN THE ORGANIZATION AND SAPOLU DESTINED ACADEMY ARE CONDUCTED AT ARMS LENGTH AND IN ACCORDANCE WITH THE ORGANIZATIONS CONFLICT OF INTEREST POLICY. |
| Form 990 governing body review Part VI line 11 | BEFORE FILING, A COMPLETE COPY OF FORM 990 WAS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW. THE ORGANIZATIONS MANAGEMENT AND/OR PREPARER REVIEWED THE RETURN WITH THE GOVERNING BODY AND DISCUSSED THE INFORMATION REPORTED, INCLUDING THE ORGANIZATIONS ACTIVITIES, FINANCIAL INFORMATION, AND REQUIRED DISCLOSURES. MEMBERS OF THE GOVERNING BODY WERE GIVEN THE OPPORTUNITY TO ASK QUESTIONS AND PROVIDE COMMENTS PRIOR TO THE FILING OF THE RETURN. ANY FINAL REVISIONS WERE INCORPORATED BEFORE THE FORM 990 WAS FILED WITH THE INTERNAL REVENUE SERVICE. |
| Conflict of interest policy compliance Part VI line 12c | THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH SEVERAL PROCEDURES. AT THE BEGINNING OF EACH FISCAL YEAR, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT IDENTIFYING ANY POTENTIAL CONFLICTS. THESE DISCLOSURE STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS OR A DESIGNATED COMMITTEE. WHEN A POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED, THE AFFECTED INDIVIDUAL IS REQUIRED TO DISCLOSE ALL MATERIAL FACTS REGARDING THE TRANSACTION OR ARRANGEMENT TO THE BOARD OR APPROPRIATE COMMITTEE. THE INTERESTED PERSON IS EXCLUDED FROM ANY DISCUSSION AND VOTE ON THE MATTER. THE BOARD OR COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS AND, IF SO, WHETHER THE TRANSACTION IS IN THE ORGANIZATIONS BEST INTEREST AND FAIR AND REASONABLE TO THE ORGANIZATION. GIVEN THE BUSINESS RELATIONSHIP BETWEEN THE ORGANIZATIONS OFFICERS AND DIRECTORS AND SAPOLU DESTINED ACADEMY, A RELATED FOR-PROFIT CORPORATION, THE ORGANIZATION EXERCISES HEIGHTENED SCRUTINY OVER ANY TRANSACTIONS OR ARRANGEMENTS INVOLVING BOTH ENTITIES. ALL SUCH TRANSACTIONS ARE REVIEWED TO ENSURE THEY ARE CONDUCTED AT ARMS LENGTH, PROPERLY DOCUMENTED, AND SERVE THE ORGANIZATIONS EXEMPT PURPOSES. THE BOARD REVIEWS THESE RELATIONSHIPS ANNUALLY TO ENSURE ONGOING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY MINUTES OF BOARD MEETINGS DOCUMENT THE DISCLOSURE OF CONFLICTS, THE DELIBERATION PROCESS, AND THE BASIS FOR ANY DECISIONS INVOLVING POTENTIAL CONFLICTS OF INTEREST. |
| CEO executive director top management comp Part VI line 15a | THE ORGANIZATIONS BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS ANNUALLY. THE BOARD CONSIDERS COMPARABLE SALARY DATA FROM SIMILAR TAX-EXEMPT ORGANIZATIONS OF COMPARABLE SIZE AND SCOPE TO ENSURE COMPENSATION IS REASONABLE AND APPROPRIATE. THE BOARD REVIEWS COMPENSATION SURVEY DATA AND CONSIDERS FACTORS INCLUDING THE ORGANIZATIONS BUDGET, THE INDIVIDUALS RESPONSIBILITIES AND PERFORMANCE, YEARS OF EXPERIENCE, AND PREVAILING COMPENSATION LEVELS FOR SIMILAR POSITIONS IN THE GEOGRAPHIC AREA. ANY BOARD MEMBERS WITH A CONFLICT OF INTEREST REGARDING THE COMPENSATION DECISION ARE EXCLUDED FROM THE DELIBERATION AND VOTE. THE BOARD DOCUMENTS ITS COMPENSATION DECISIONS IN MEETING MINUTES, INCLUDING THE BASIS FOR DETERMINING THAT COMPENSATION IS REASONABLE. THIS PROCESS ENSURES THAT COMPENSATION ARRANGEMENTS DO NOT RESULT IN EXCESS BENEFIT TRANSACTIONS OR PRIVATE INUREMENT. |
| Other officer or key employee compensation Part VI line 15b | THE ORGANIZATIONS BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR ANNUALLY. THE BOARD CONSIDERS COMPARABLE SALARY DATA FROM SIMILAR TAX-EXEMPT ORGANIZATIONS TO ENSURE COMPENSATION IS REASONABLE. THE BOARD REVIEWS COMPENSATION SURVEY DATA AND CONSIDERS FACTORS INCLUDING THE ORGANIZATIONS BUDGET, INDIVIDUAL RESPONSIBILITIES AND PERFORMANCE, YEARS OF EXPERIENCE, AND PREVAILING COMPENSATION LEVELS FOR SIMILAR POSITIONS IN THE GEOGRAPHIC AREA. BOARD MEMBERS WITH CONFLICTS OF INTEREST REGARDING COMPENSATION DECISIONS ARE EXCLUDED FROM DELIBERATION AND VOTING. THE BOARD DOCUMENTS ITS COMPENSATION DECISIONS IN MEETING MINUTES, INCLUDING THE BASIS FOR DETERMINING THAT COMPENSATION IS REASONABLE. THIS PROCESS ENSURES COMPENSATION ARRANGEMENTS DO NOT RESULT IN EXCESS BENEFIT TRANSACTIONS OR PRIVATE INUREMENT. |
| Governing documents etc available to public Part VI line 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON RECEIPT OF A WRITTEN REQUEST. DOCUMENTS ARE PROVIDED IN ACCORDANCE WITH IRS REQUIREMENTS FOR PUBLIC DISCLOSURE. THE ORGANIZATION MAKES AVAILABLE FOR PUBLIC INSPECTION ITS THREE MOST RECENT ANNUAL RETURNS (FORM 990), ITS APPLICATION FOR TAX-EXEMPT STATUS, AND ANY LETTER OR OTHER DOCUMENT ISSUED BY THE IRS CONCERNING THE APPLICATION. REQUESTS SHOULD BE SUBMITTED IN WRITING TO THE ORGANIZATIONS PRINCIPAL OFFICE. THE ORGANIZATION RESPONDS TO WRITTEN REQUESTS WITHIN A REASONABLE TIME FRAME AS REQUIRED BY FEDERAL TAX LAW. |
| Significant program services not listed on prior year return Part III line 2 | THE ORGANIZATION WAS FORMED IN 2024 WITH A SHORT YEAR DURING WHICH NO ACTIVITIES OCCURRED. THE YEAR 2025 WAS THE FIRST FULL YEAR IN WHICH PROGRAM SERVICES AND ACTIVITIES WERE CONDUCTED. THEREFORE, THE PROGRAM SERVICES REPORTED ON THIS RETURN REPRESENT THE ORGANIZATIONS FIRST SIGNIFICANT ACTIVITIES SINCE FORMATION. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | A ROUNDING DIFFERENCE OF $2 WAS IDENTIFIED BETWEEN PART III, LINE 10 (TOTAL CHANGES IN NET ASSETS OR FUND BALANCES) AND PART II, LINE 27 (CHANGE IN NET ASSETS OR FUND BALANCES FOR THE YEAR). THIS VARIANCE WAS A RESULT OF ROUNDING REQUIREMENTS ON THE TAX RETURN. TO ENSURE PROPER RECONCILIATION BETWEEN THE STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN NET ASSETS (PART III) AND THE BALANCE SHEET (PART II), A ROUNDING VARIANCE ADJUSTMENT OF $2 WAS RECORDED ON PART III, LINE 9 (OTHER CHANGES IN NET ASSETS OR FUND BALANCES). THIS ADJUSTMENT ALIGNS THE ENDING NET ASSETS REPORTED IN PART III WITH THE CORRESPONDING FIGURE IN PART II, LINE 28, MAINTAINING CONSISTENCY ACROSS THE FORM 990-EZ. THIS ADJUSTMENT IS SOLELY ATTRIBUTABLE TO ROUNDING REQUIREMENTS AND DOES NOT REFLECT ANY SUBSTANTIVE FINANCIAL TRANSACTION OR CHANGE IN THE ORGANIZATIONS FINANCIAL POSITION. |
Schedule R IRS990ScheduleR
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Explanation of information on Schedule R | FormAndLineReferenceDesc |
| Explanation | SAPOLU DESTINED ACADEMY FOUNDATION AND SAPOLU DESTINED ACADEMY ARE RELATEDPARTIES DUE TO OVERLAPPING BOARD MEMBERS AND OFFICERS WHO SERVE IN LEADERSHIPPOSITIONS FOR BOTH ENTITIES WHILE SAPOLU DESTINED ACADEMY FOUNDATION DOES NOTEXERCISE CONTROL OVER SAPOLU DESTINED ACADEMY AS DEFINED UNDER IRC SECTION512B13 THE SHARED GOVERNANCE CREATES A RELATED PARTY RELATIONSHIP REQUIRINGDISCLOSURE SAPOLU DESTINED ACADEMY FOUNDATION MADE GRANT PAYMENTS TO SAPOLUDESTINED ACADEMY DURING THE TAX YEAR TO SUPPORT TUITION ASSISTANCE PROGRAMS THATFURTHER THE FOUNDATIONS EXEMPT PURPOSEALL GRANT DECISIONS INVOLVING THE CCORPORATION WERE MADE IN ACCORDANCE WITH THENONPROFITS CONFLICT OF INTEREST POLICY WHICH REQUIRES DISCLOSURE OF POTENTIALCONFLICTS AND RECUSAL OF INTERESTED PARTIES FROM VOTING ON TRANSACTIONS INVOLVINGORGANIZATIONS IN WHICH THEY HAVE A FINANCIAL INTEREST THE GRANTS SERVE THENONPROFITS CHARITABLE MISSION AND ARE PROPERLY DOCUMENTED AS PROGRAM SERVICEEXPENSES | ExplanationTxt |
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