2026-05-15T16:49:41-06:00 2025-12-31 830682759 R2R SERVICES 2744 E CHAPMAN AVE ORANGE CA 92869 990 2025-01-01 992841979 SAPOLU DESTINED ACADEMY FOUNDATION % LISA K SAPOLU SAPO 7147885491 1661 N RAYMOND AVE STE 250 ANAHEIM CA 92801 LISA K SAPOLU CHIEF FINANCIAL OFFICER 7143572183 2026-05-15 true LUIS F RODRIGUEZ GARCIA P02120908 7149059589 X 2025 2025-03-06 01:10:19Z 1009290 false X SDA-FOUNDATION.ORG X 2024 CA 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. 7 7 0 7 0 0 992984 5831 0 10475 1009290 999400 0 0 0 0 27 19119 27 1018519 -27 -9229 1501 74844 1528 84098 -27 -9254 X 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. true false 1018519 999400 1008439 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. 1018519 true true false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true false false false false false true false false false true 0 0 true 0 false false false false false false false false false false X 7 7 true false false false false false false true true false false true true true true true true true true false CA X LISA K SAPOLU 7143572183 4565 E ARDMORE ST FOUNTAIN VALLEY CA 92708 X MANASE J SAPOLU CHIEF EXECUTIVE OFFICER 20.00 0.00 X 0 0 0 LISA K SAPOLU CHIEF FINANCIAL OFFICER 20.00 0.00 X 0 0 0 CARLTON D LONG SECRETARY 20.00 0.00 X 0 0 0 TIFFANY TRAN FOUNDATION AND DEVELOPMENT MANAGER 20.00 0.00 X 0 0 0 0 0 0 0 false false false 992984 992984 SALES OF PRODUCT INCOME 611600 3446 3446 SERVICES 611600 2385 2385 5831 0 10475 10475 10475 1009290 16306 0 0 999400 999400 749 749 872 872 10801 10801 2147 2147 339 339 BANK CHARGES & FEES 76 76 MEALS 1080 1080 REPAIRS & MAINTENANCE 1755 1755 REIMBURSABLE EXPENSES 1300 1300 1018519 1018519 0 0 501 12796 1000 62048 1501 74844 1528 84098 1528 84098 X -27 -9254 -27 -9254 1501 74844 X -9229 2 X false false false X 992984 992984 992984 992984 110320 882664 992984 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true SAPOULU DESTINED ACADEMY 1661 N RAYMOND AVE SUITE 250 ANAHEIM CA 92801 934398143 999400 COST INDIV TUITION ASSITANCE PAID TO SCHOOL 0 1 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. MANASE LISA SAPOLU DIRECTORS/OFFICERS IN BOTH ENTITIES 999400 INDIV TUITION ASSISTANCE false 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. false true false false false false false false false false false false false true false true false false false Explanation of information on Schedule R 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