Nonprofit · EIN 45-2238192
PATHWAYS FOR RARE AND ORPHAN STUDIES
Tax-exempt · SAN CLEMENTE, CA 92672
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $0 | $33,971 | -$33,971 | $448,139 | $299,703 | $148,436 |
| December 31, 2023 | 990 | $44 | $7,838 | -$7,794 | $482,110 | $299,703 | $182,407 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $6,905
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $150
- Accounting fees
- $250
- Depreciation
- $1,287
- Program services (functional)
- $33,971
Balance sheet and other
- Total assets, start of year
- $482,110
- Total assets, end of year
- $448,139
- Total liabilities, end of year
- $299,703
- Net assets, end of year
- $148,436
- Gross receipts
- $0
- Employees
- 0
- Year formed
- 2011
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN MORGAN | Executive Dir. Trustee or director, Officer | 0 | $0 |
| MARILYN CARLSON | Director Trustee or director | 0 | $0 |
| WATIRI KAMAU-KELLEY | Director Trustee or director | 0 | $0 |
| RUSS HOLMES | Director Trustee or director | 0 | $0 |
| OLIVIA MONTANO | Executive Dir. Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN MORGAN | President Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3817 CALLE TIBURON, SAN CLEMENTE, CA 92672-4537
- In care of
- % ELLEN MORGAN
- Principal officer (990 for 2024)
- ELLEN MORGAN, 3817 CALLE TIBURON, SAN CLEMENTE, CA 92672
- Signed the 990
- ELLEN MORGAN, President
- Phone
- (760) 533-1884
- Return prepared by
- Mark E Hayes CPA
Mission
HELPING RARE DISEASE ORGANIZATIONS PAVE THE WAY FOR DEVELOPMENT OF A NEW TREATMENT, AND BRINGING APPROVED TREATMENTS TO RARE DISEASE PATIENTS WHO CANNOT ACCESS TREATMENTS.
Program accomplishments
- HELPING RARE DISEASE ORGANIZATIONS PAVE THE WAY FOR DEVELOPMENT OF A NEW TREATMENT, AND BRINGING APPROVED TREATMENTS TO RARE DISEASE PATIENTS WHO CANNOT ACCESS TREATMENTS.Expenses $33,971
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2238192
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Health care (E70)
- Assets (IRS master file)
- $448,139
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $44 | $7,838 | $482,110 | IRS |
| 990 | December 2022 | $795 | $9,255 | $489,878 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about PATHWAYS FOR RARE AND ORPHAN STUDIES
- What is the EIN of PATHWAYS FOR RARE AND ORPHAN STUDIES?
- The employer identification number (EIN) of PATHWAYS FOR RARE AND ORPHAN STUDIES is 45-2238192.
- Is PATHWAYS FOR RARE AND ORPHAN STUDIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to PATHWAYS FOR RARE AND ORPHAN STUDIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PATHWAYS FOR RARE AND ORPHAN STUDIES file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PATHWAYS FOR RARE AND ORPHAN STUDIES due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PATHWAYS FOR RARE AND ORPHAN STUDIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PATHWAYS FOR RARE AND ORPHAN STUDIES?
- The 990 for the year ended December 31, 2024 names ELLEN MORGAN.
- Who are the officers and directors of PATHWAYS FOR RARE AND ORPHAN STUDIES?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does PATHWAYS FOR RARE AND ORPHAN STUDIES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $0, expenses of $33,971 and total assets of $448,139 at year end.
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