Nonprofit · EIN 45-2544812
MAUI COMMUNITY SAILING FOUNDATION
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $14,053 | $12,709 | $1,344 | $123,443 | $0 | $123,443 |
| December 31, 2024 | 990-EZ | $101,813 | $17,465 | $84,348 | $122,099 | $0 | $122,099 |
| December 31, 2023 | 990-EZ | $114,778 | $119,997 | -$5,219 | $37,751 | $0 | $37,751 |
| December 31, 2022 | 990-EZ | $126,140 | $183,742 | -$57,602 | $89,685 | $46,715 | $42,970 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,985
- Investment income
- $2,727
- Net income from fundraising events
- $6,341
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,225
- Occupancy
- $5,395
- Printing, publications and postage
- $1,433
- Other expenses
- $4,656
Balance sheet and other
- Total assets, start of year
- $122,099
- Total assets, end of year
- $123,443
- Total liabilities, end of year
- $0
- Net assets, end of year
- $123,443
- Cash, savings and investments
- $25,076
- Gross receipts
- $14,053
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 |
|---|---|---|---|
| Daniel O'Hanlon | Director | 2 | $0 |
| David Atkinson | Secretary | 1 | $0 |
| Curtis Robb | Director | 1 | $0 |
| Mike Atkinson | President | 2 | $0 |
| Wendy Ernst | Vice President | 1 | $0 |
| Nancy Goode | Director | 1 | $0 |
| Holly Pitz | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel O'Hanlon | Director | 2 | $0 |
| David Atkinson | Secretary | 1 | $0 |
| Curtis Robb | Director | 1 | $0 |
| Mike Atkinson | President | 2 | $0 |
| Wendy Ernst | Vice President | 1 | $0 |
| Nancy Goode | Director | 1 | $0 |
| Holly Pitz | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel O'Hanlon | Director | 2 | $0 |
| David Atkinson | Secretary | 1 | $0 |
| Curis Robb | Director | 1 | $0 |
| Mike Atkinson | President | 2 | $0 |
| Nancy Goode | Vice President | 1 | $0 |
990-EZ for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel O'Hanlon | Director | 4 | $0 |
| David Atkinson | Secretary | 1 | $0 |
| Curis Robb | Director | 1 | $0 |
| Mike Atkinson | President | 1 | $0 |
| Nancy Goode | Vice President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3350 LOWER HONOAPIILANI RD 215-151, LAHAINA, HI 96761-8404
- In care of
- % BRIAN K BLUNDELL
- Mailing address (990-N for 2018)
- 835 Front Street, Lahaina HI 96761
- Principal officer (990-N for 2018)
- Brian Blundell LYC Found, 835 Front Street, Lahaina HI 96761
- Signed the 990-EZ
- Hugh M Atkinson, President
- Phone
- (808) 276-3039
- Website
- lycfound.org
- Return prepared by
- Daniel J Gray CPA Inc
Mission
Foster, promote and educate the public in the art and skills of boating with emphasis on supporting youth with educational opportunities and engaging them in competitive endeavors.
Program accomplishments
- Youth Sailing Education - We provide manpower, facilities and equipment for teaching to the youth of the community. All involved increased self confidence, safety and skills.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990-EZ on file |
IRS record
- EIN
- 45-2544812
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $123,443
- Income (IRS master file)
- $14,053
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $14,053 | $12,709 | $123,443 | XML |
| 990-EZ | December 2024 | $101,813 | $17,465 | $122,099 | XML |
| 990-EZ | December 2023 | $114,778 | $119,997 | $37,751 | XML |
| 990-EZ | December 2022 | $126,140 | $183,742 | $89,685 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Brian Blundell LYC Found | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 45-2544812).
Questions about MAUI COMMUNITY SAILING FOUNDATION
- What is the EIN of MAUI COMMUNITY SAILING FOUNDATION?
- The employer identification number (EIN) of MAUI COMMUNITY SAILING FOUNDATION is 45-2544812.
- Is MAUI COMMUNITY SAILING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to MAUI COMMUNITY SAILING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAUI COMMUNITY SAILING FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MAUI COMMUNITY SAILING FOUNDATION 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 MAUI COMMUNITY SAILING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MAUI COMMUNITY SAILING FOUNDATION?
- The 990-N for 2018 names Brian Blundell LYC Found.
- Who are the officers and directors of MAUI COMMUNITY SAILING FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MAUI COMMUNITY SAILING FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $14,053, expenses of $12,709 and total assets of $123,443 at year end.
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