Vapa Foundation
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 62 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
See Sch O
- Income
- $1.5 million
- Spending
- $1.4 million
- Spent on programs
- 93%
- Reserves
- 1.7 months of spending
- Largest source of income
- fees for its services, 90%
- Employees
- 2
- Highest pay
- $116,000, ex dir
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 39 out of 100. Higher than 14% of charities in its peer group (education, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.7 months of spending.
Debt
2 of 20It owes 81% of what it owns.
Living within its means
12 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 32% on the year before.
Spending floor
0 of 1592% of spending went to programs and raising each dollar of donations cost 62 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 60 out of 100. Higher than 16% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $818,180 spent. Level Up Multi-Arts Camps enrich the summer experience of students from Kindergarten to 9th grade within the San Diego Unified School District. This program was made possible with the support of San Diego Foundation and the San Diego Unified School District. Spanning twelve schools and 1097 students, these camps are all about introducing children to a diverse array of creative expressions.
- $285,832 spent. Arts Access is VAPA Foundations new signature program. Data-driven, and data-informed partnerships between schools and the arts and culture community, we curate arts education programs where its needed most.
- $165,395 spent. Other programs
- $51,254 spent. Our Honor Concerts program supports over 1,250 music students from 80 schools by providing performance opportunities at world-class venues offering students throughout San Diego to experience unique performance opportunities. These concerts are free and open to the public.
- The VAPA Foundations mission is to enhance the quality of and access to arts education in the San Diego Unified School District (SDUSD). The foundations signature program, Arts Access, utilizes data to identify schools with limited arts programming and curates tailored arts education programs where school budgets fall short. In addition, the foundation supports initiatives such as Level Up, a summer program aimed at advancing students artistic skills, and district wide Honor Concerts, which provide district-wide opportunities for students to showcase their talents in professional settings. As the VAPA Enhancement Program sunsets, the foundation has realigned their programming to more meaningfully fulfill the mission, which is to increase student access to arts education.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.