S&P Kao Foundation

Private foundation · Grantmaker Roseville, CA EIN: 26-3576459

S&P Kao Foundation is a private foundation based in Roseville, California. Its 2025 filing reports 16 grants totaling $9,990 to charitable organizations, including recipients in California and several other states.

S&P Kao Foundation at a glance

In short: S&P Kao Foundation gave $10K across 16 grants in 2025 (avg $624.375), mostly in California. 19% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$9,990
+5.2% vs 2024
Grants made (2025)
16
+23.1% vs 2024
Average grant
$624
-14.6% vs 2024
Median grant
$400
Total assets
$93,879
-0.5% vs 2024
New grantees (estimate)
19% first-time grantees (3 of 16, 2025; small sample)
Primary geography
California (64% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).

How to apply to S&P Kao Foundation

Accepts unsolicited proposals
No
How to Apply

The foundation does not accept unsolicited requests for funds and makes contributions only to preselected charitable organizations.

Contact

Mailing address: 203 Rancho Barcelona Court, Roseville, CA 95747
Phone: (916) 772-7756

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Who S&P Kao Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Rocklin Chinese Fellowship Church: $3KRocklin Chinese FellowshipChurch$3KGlory Gospel Ministries: $2KGlory Gospel Ministries$2KEngineering Ministries International: $600Engineering MinistriesInternational$600Compassion International: $500Compassion International$500International Justice Mission: $500International Justice Mission$500Evergreen Family Friendship Service: $500Evergreen Family FriendshipService$500Cru: $500Cru$500Samaritans Purse: $400Samaritans Purse$400Prison Fellowship: $400Prison Fellowship$400Agape International Missions: $300Agape International Missions$300

The largest 2025 recipient was Rocklin Chinese Fellowship Church ($3K). Together the top 10 received $9K.

Grant Size Distribution

66 grants across all recorded years

66<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 66 grants of 66 (100%).

Geographic Focus

Where this funder awards grants

The 2025 grant dollars went to recipients in California (64%), Colorado (16%), the District of Columbia (5%), Florida (5%), and North Carolina (4%). The filing’s largest-grant list also includes Prison Fellowship in Virginia.

Grant Distribution by State

8states

Share of 2025 grant dollars across all 16 itemized grants.

Cities

Colorado SpringsRocklinWashingtonSacramentoMerrifieldMonroviaRosevilleAustinBooneOrlandoAlamedaCity Of IndustryDurhamStamford

Is S&P Kao Foundation open to new grantees?

19%

first-time grantees, 2025

In 2025, 3 of 16 grantees (19%) were first-time recipients. With only 16 grantees, that is a small sample: one grantee more or less moves the share by about 6 points. First grants averaged $847; repeat grants $573. How we count

Medians: $500 first-time, $400 repeat.

  • 81% of 2025 grantees were also funded in 2024. Method
  • Giving held roughly steady from 2022 to 2025 (+20%). Method
  • In 2025 it paid out 230% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2021–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

Giving History

Giving Over Time

Total grant dollars and number of grants per year

$0$2.5K$5K$7.5K$10K12 grants2021 11 grants2022 14 grants2023 13 grants2024 16 grants2025

From 2021 to 2025, annual grant giving ranged from $7K (2023) to $10K (2025). In 2025 it made 16 grants totaling $10K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Rocklin Chinese Fellowship Church Rocklin, CACharitable$3,000
Glory Gospel Ministries Rocklin, CACharitable$2,000
Engineering Ministries International Colorado Springs, COCharitable$600
Compassion International Colorado Springs, COCharitable$500
International Justice Mission Washington, DCCharitable$500
Evergreen Family Friendship Service Colorado Springs, COCharitable$500
Cru Orlando, FLCharitable$500
Samaritans Purse Boone, NCCharitable$400
Prison Fellowship Merrifield, VACharitable$400
Agape International Missions Roseville, CACharitable$300
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$93,879$9,509$10,705$9,99016$10,704$8$4,646
2024$94,375$8,544$10,818$9,50013$10,816$42$4,658
2023$96,649$6,723$7,300$6,80614$7,300$123$4,686
2022$97,226$4,010$9,322$8,35611$9,322$10$4,826
2021$102,538$22,710$9,142$8,40612—$10$4,714

Under IRS private-foundation payout rules, S&P Kao Foundation reported a distributable amount of $5K for 2025 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated September 2026.

Mission & Focus Areas

No mission statement for the foundation is provided. Its 2025 grants included support for organizations whose own stated missions include Christian education, humanitarian aid, and work addressing sex trafficking. For example, William Jessup University says its purpose is to educate transformational leaders in partnership with the church; Samaritan’s Purse describes providing spiritual and physical aid to people in need; and Agape International Missions says it works to free people and communities from sex trafficking.

Grantmaking

In 2025, the foundation made 16 grants totaling $9,990. Grants ranged from $40 to $3,000, with a median grant of $400. The largest reported grants included Rocklin Chinese Fellowship Church ($3,000) and Glory Gospel Ministries ($2,000), both in Rocklin, California. Other grants included Engineering Ministries International ($600); Compassion International, International Justice Mission, Evergreen Family Friendship Service, and Cru ($500 each); and Samaritan’s Purse ($400).

Other 2025 recipients listed include Agape International Missions and William Jessup University ($300 each), Fellowship Church Inc ($250), and Union Gospel Mission ($250). Union Gospel Mission describes its work as helping people experiencing poverty and homelessness in Sacramento.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists STEVEN B KAO as CEO and PEGGY KAO as CFO.

S&P Kao Foundation is led by Steven B. Kao, CEO on every filing since 2021; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Steven B. Kao

    CEO

    On filings since 2021

    2 hrs/week

    No compensation reported

  • Peggy Kao

    CFO

    On filings since 2021

    2 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2021–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Frequently asked questions about S&P Kao Foundation

How much does S&P Kao Foundation give each year?

S&P Kao Foundation gave $10K across 16 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $10K across 13 grants.

What is S&P Kao Foundation's typical grant size?

S&P Kao Foundation's median grant in 2025 was $400, and its average grant was $624, across 16 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from S&P Kao Foundation that year got $847 on average.

Where does S&P Kao Foundation give grants?

S&P Kao Foundation gives mostly in California: 64% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Colorado (16%) and District of Columbia (5%). The most frequent recipient cities were Rocklin, CA (3 grants), Colorado Springs, CO (3 grants) and Sacramento, CA (2 grants).

Does S&P Kao Foundation give general operating support?

Not in 2025: none of the 16 grants with a stated purpose on S&P Kao Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charitable" (16 grants).

Who are S&P Kao Foundation's largest grantees?

S&P Kao Foundation's largest 2025 grantees include Rocklin Chinese Fellowship Church ($3,000), Glory Gospel Ministries ($2,000) and Engineering Ministries International ($600), according to its 2025 IRS Form 990-PF. Together they received 56% of its itemized 2025 grant dollars.

How large is S&P Kao Foundation?

S&P Kao Foundation reported $94K in total assets on its 2025 IRS Form 990-PF. It paid out $11K in qualifying distributions that year, against a required minimum of $5K (roughly 5% of its investment assets).

What does S&P Kao Foundation fund?

No mission statement for the foundation is provided. Its 2025 grants included support for organizations whose own stated missions include Christian education, humanitarian aid, and work addressing sex trafficking. See mission & focus areas ↑

How do I apply for a grant from S&P Kao Foundation?

The foundation does not accept unsolicited requests for funds and makes contributions only to preselected charitable organizations. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is S&P Kao Foundation's EIN?

S&P Kao Foundation's EIN (Employer Identification Number) is 26-3576459. IRS Form 990 filing data is available on this page for 2021–2025.

Does S&P Kao Foundation accept unsolicited proposals?

No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑

Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.

Data update history

(2)

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2025 (received by the IRS August 8, 2026)
  2. IRS filings on file for fiscal years 2021–2024

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from S&P Kao Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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