Sapolu Destined Academy Foundation
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
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.
- Income
- $1.0 million
- Spending
- $1.0 million
- Spent on programs
- 100%
- Reserves
- -0.1 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 0
- Volunteers
- 7
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 27 out of 100. Higher than 4% of charities in its peer group (education, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 112% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 84 out of 100. Higher than 44% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
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 December 31, 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 (1)
- $1.0 million spent. 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.
Source: Form 990 for the year ending December 31, 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 December 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 January 2025.
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.