Youth Development (O50) 990 on File

SUMMER PROGRAM FOR APPLIED RATIONALITY AND COGNITION INC

EIN: 99-4214901 · SAN DIEGO, CA 92101-3770 · United States · FY 2025 Data

3 out of 5 50 / 100 Based on one year of filings

Financial strength (30%) 88/100

Reliability (20%) 40/100

Effectiveness (25%) 61/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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CharityAI™ Score

Not yet evaluated

Financial Overview — FY 2025

$170K

Total Revenue

$124K

Total Expenses

$227K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 79.6%

Fundraising Efficiency N/A

Operating Reserve 21.97x

Liability-to-Asset 0.9%

Revenue Diversification 99.8%

Compared with Peers

FY 2025

Compared with 2,098 similar organizations (United States, Youth Development, $100K–$1M in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	79.6%	88.8%	P10P90	Below median
Operating reserve Months of expenses covered by net assets · higher is better	22.0 mo	6.8 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	0.9%	0.4%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	99.8%	92.2%	P10P90	Below median
Revenue growth Year over year revenue growth	-5.4%	7.1%	P10P90
Surplus margin Surplus as a share of revenue	27.3%	2.7%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$170K	$124K	$227K	79.6%	—
2024	$180K	N/A	$180K	—	—

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Organization Details

EIN: 99-4214901
State: CA
City: SAN DIEGO
ZIP: 92101-3770
Classification: O50
Category: Youth Development
Rating: 3★
Coverage: B
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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