Nonprofit · EIN 99-4214901
SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC
Tax-exempt · SAN DIEGO, CA 92101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $170,294 | $123,732 | $46,562 | $228,527 | $1,965 | $226,562 |
| December 31, 2024 | 990-EZ | $180,000 | – | – | $180,000 | – | $180,000 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $170,000
- Other revenue
- $294
Expenses
- Grants and similar amounts paid
- $750
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $37,549
- Occupancy
- $67,343
- Other expenses
- $18,090
- Program services (functional)
- $98,447
Balance sheet and other
- Total assets, start of year
- $180,000
- Total assets, end of year
- $228,527
- Total liabilities, end of year
- $1,965
- Net assets, end of year
- $226,562
- Cash, savings and investments
- $228,527
- Gross receipts
- $170,294
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Yan Zhang | President | 2 | $0 |
| Damon Pourtahmaseb-Sasi | Director | 1 | $0 |
| Xun David Yu | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Yan Zhang | President | 2 | $0 |
| Damon Pourtahmaseb-Sasi | Director | 0.5 | $0 |
| Xun David Yu | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 501 W BROADWAY STE 1540, SAN DIEGO, CA 92101-3770
- Signed the 990-EZ
- Xun David Yu, Treasurer
- Phone
- (647) 863-6568
- Website
- sparc.camp
- Return prepared by
- Tovella Dowling PC
California records
California keeps its own records of charities and corporations. Search them by EIN 99-4214901 or by the name SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
to provide extraordinary education for talented youth to learn about applying quantitative skills to the world.
Program accomplishments
- The Organization hosted its annual two-week Summer Program for Applied Rationality and Cognition in July 2025 in California for a select cohort of high school students. The program is designed to develop students' quantitative skills and their ability to apply those skills to real-world situations. The program is offered entirely free of charge, including room and board, to ensure accessibility and attract the most promising students regardless of financial means. In 2025, 30 students participated in the program. The Organization also began planning the Compass Fellowship, a free five-day residential program for intellectually curious and ambitious young people focused on self-reflection, personal growth, and developing the mindset to create meaningful change in the world. The Compass Fellowship is set to run in 2026 in Taipei, Taiwan.Expenses $98,447 · grants $750
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-4214901
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $228,527
- Income (IRS master file)
- $170,294
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $170,294 | $123,732 | $228,527 | XML |
| 990-EZ | December 2024 | $180,000 | – | $180,000 | XML |
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 99-4214901).
Questions about SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC
- What is the EIN of SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC?
- The employer identification number (EIN) of SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC is 99-4214901.
- Is SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC 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 SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $170,294, expenses of $123,732 and total assets of $228,527 at year end.
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