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Nonprofit · EIN 88-2336284

RAREAIINSTITUTE

Tax-exempt · MIDDLETOWN, DE 19709

Financials

$1K$1742024$56K$33K2025
Revenue Expenses · by fiscal year end
Financials of RAREAIINSTITUTE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$55,647$32,588$23,059$24,231$0$24,231
December 31, 2024990-PF$1,346$174$1,172$1,172$0$1,172
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$55,647

Expenses

Grants and similar amounts paid
$0

Balance sheet and other

Total assets, start of year
$1,172
Total assets, end of year
$24,231
Total liabilities, end of year
$0
Net assets, end of year
$24,231

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-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Lurong Pan Rosser
2025 Shebia Dr, Hoover, AL 35216
President0$0
990-PF for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
Lurong Pan Rosser
2025 Shebia Dr, Hoover, AL 35216
President0$0

Address and contacts

Address (IRS master file)
651 N BROAD ST STE 201, MIDDLETOWN, DE 19709-6402
Signed the 990-PF
Luron Pan Rosser, President
Phone
(205) 249-7424
Return prepared by
Abcon Advisors

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
88-2336284
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2023
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Medical research (H20)
Assets (IRS master file)
$24,231
Income (IRS master file)
$55,647

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$55,647$32,588$24,231XML
990-PFDecember 2024$1,346$174$1,172XML

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 88-2336284).

Questions about RAREAIINSTITUTE

What is the EIN of RAREAIINSTITUTE?
The employer identification number (EIN) of RAREAIINSTITUTE is 88-2336284.
Is RAREAIINSTITUTE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to RAREAIINSTITUTE tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does RAREAIINSTITUTE file?
Form 990-PF. Private foundations file every year.
When is the next return of RAREAIINSTITUTE due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did RAREAIINSTITUTE last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of RAREAIINSTITUTE?
The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does RAREAIINSTITUTE have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $55,647, expenses of $32,588 and total assets of $24,231 at year end.

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