Does he like crx's or does he like a stripped down 1,200lb crx with no interior and a crazy ass clutch? Because though the car is a crx unless he'd want to put it back to stock it feels nothing like one.
But either way the car needs a obd0 to obd1 conversion harness, intake manifold gasket, exhaust manifold gasket, valve cover gasket, fluids, gasoline and a battery. and I'd do a tune up since it's been sitting for years. Thats about all I can think of. Unless your talking about boosting it.
In that case, you'll need another t25, 14b, 16g turbo, tapped oil pan, the intercooler piping from the turbo>intercooler>BOV>intake mani. And everything I already mentioned.
Let me know if your friend is interested at all. If you want a race car or something to put back to stock this car is a great place to start. And its Yellow