Sapolu Destined Academy Foundation

Nonprofit profile at a glance

EIN
992841979
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Anaheim, CA, USA
Phone
7147885491
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$1,009,290
Expenses
$1,018,519
Assets
$74,844
Liabilities
$84,098

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MANASE J SAPOLU (CHIEF EXECUTIVE OFFICER)

People named in this filing

  • MANASE J SAPOLU (CHIEF EXECUTIVE OFFICER)
  • LISA K SAPOLU (CHIEF FINANCIAL OFFICER)
  • CARLTON D LONG (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 23
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.12; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.