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SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC

EIN 99-4214901 SAN DIEGO, CA

Browse the largest nonprofits in California

Revenue 2025
$170,294
Expenses 2025
$123,732

Program services were 79.6% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
O50
Classification
1200
Street
501 W BROADWAY STE 1540

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

19 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 1540). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Primary exempt purpose

to provide extraordinary education for talented youth to learn about applying quantitative skills to the world.

  • 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

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Yan Zhang

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    2

  • Damon Pourtahmaseb-Sasi

    Director

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1

  • Xun David Yu

    Treasurer

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    10

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $170,294
    Expenses
    $123,732
    Contributions
    $170,000
    Grants paid
    $750
  • 2024
    Revenue
    $180,000
    Expenses
    not reported
    Contributions
    $180,000
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.