Nonprofit · EIN 45-3206328
MAGIC ISLAND SAILING FOUNDATION
Tax-exempt · HONOLULU, HI 96815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,517 | $596 | $921 | $26,968 | $0 | $26,968 |
| December 31, 2024 | 990-PF | $6 | $112 | -$106 | $26,047 | $0 | $26,047 |
| December 31, 2023 | 990-PF | $1,599 | $1,335 | $264 | $26,153 | $0 | $26,153 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,000
- Interest
- $517
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $550
- Excise tax on investment income
- $7
Balance sheet and other
- Total assets, start of year
- $26,047
- Total assets, end of year
- $26,968
- Total liabilities, end of year
- $0
- Net assets, end of year
- $26,968
- Fair market value of assets
- $26,968
- Qualifying distributions
- $550
- Net investment income
- $517
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN STUART TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | PRESIDENT | 0 | $0 |
| LILLIAN RUSSELL C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | SECRETARY/TREASURER | 0 | $0 |
| TANYA M TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | DIRECTOR | 0 | $0 |
| JANE E TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | VICE PRESIDENT | 0 | $0 |
| KATHERINE TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN STUART TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | PRESIDENT | 0 | $0 |
| LILLIAN RUSSELL C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | SECRETARY/TREASURER | 0 | $0 |
| TANYA M TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | DIRECTOR | 0 | $0 |
| JANE E TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | VICE PRESIDENT | 0 | $0 |
| KATHERINE TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN STUART TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | PRESIDENT | 0 | $0 |
| LILLIAN RUSSELL C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | SECRETARY/TREASURER | 0 | $0 |
| TANYA M TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | DIRECTOR | 0 | $0 |
| JANE E TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | VICE PRESIDENT | 0 | $0 |
| KATHERINE TAYLOR C/O MISF 1778 ALA MOANA BLVD, 3819-20, HONOLULU, HI 96815 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1778 ALA MOANA BLVD APT 3819 # 20, HONOLULU, HI 96815-1627
- In care of
- % JOHN TAYLOR
- Mailing address (990-N for 2012)
- 1778 ALA MOANA BLVD 3819-20, HONOLULU HI 96815
- Principal officer (990-N for 2012)
- JOHN STUART TAYLOR, 1778 ALA MOANA BLVD 3819-20, HONOLULU HI 96815
- Signed the 990-PF
- JOHN STUART TAYLOR, PRESIDENT
- Phone
- (808) 295-4623
- Return prepared by
- SCHULTZ & CHEZ LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 45-3206328
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $26,968
- Income (IRS master file)
- $1,517
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,517 | $596 | $26,968 | XML |
| 990-PF | December 2024 | $6 | $112 | $26,047 | IRS |
| 990-PF | December 2023 | $1,599 | $1,335 | $26,153 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-N for 2012 Officer: JOHN STUART TAYLOR | December 31, 2012 | ≤ $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 45-3206328).
Questions about MAGIC ISLAND SAILING FOUNDATION
- What is the EIN of MAGIC ISLAND SAILING FOUNDATION?
- The employer identification number (EIN) of MAGIC ISLAND SAILING FOUNDATION is 45-3206328.
- Is MAGIC ISLAND SAILING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to MAGIC ISLAND SAILING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MAGIC ISLAND SAILING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MAGIC ISLAND 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 MAGIC ISLAND SAILING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who is the principal officer of MAGIC ISLAND SAILING FOUNDATION?
- The 990-N for 2012 names JOHN STUART TAYLOR.
- Who are the officers and directors of MAGIC ISLAND SAILING FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MAGIC ISLAND SAILING FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,517, expenses of $596 and total assets of $26,968 at year end.
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