Civic Intelligence

Maui Community Sailing Foundation

990EZ • Fiscal year 2021 • EIN 45-2544812

Jan 01, 2021 to Dec 31, 2021 • Filed on May 15, 2022

835 Front StreetLahaina, HI 96761

(808) 276-3039

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2021

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2021

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

30th percentile

-5.9%

Faster asset growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$95,835

Down $6,036 (-5.9%) from 2020

Net Assets

Down

$95,835

Down $6,036 (-5.9%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$0

Down $56,986 (-100%) from 2020

Expenses

Down

$6,036

Down $28,573 (-83%) from 2020

Net Income

Down

-$6,036

Down $28,413 (-127%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2014: $101,491Net Assets 2014: $101,4912014Assets 2019: $79,716Liabilities 2019: $2222019Assets 2020: $101,871Liabilities 2020: $0Net Assets 2020: $101,8712020Assets 2021: $95,835Liabilities 2021: $0Net Assets 2021: $95,8352021Assets 2021: $100,572Liabilities 2021: $0Net Assets 2021: $100,5722021Assets 2022: $89,685Liabilities 2022: $46,715Net Assets 2022: $42,9702022Assets 2023: $37,751Liabilities 2023: $0Net Assets 2023: $37,7512023Assets 2024: $122,099Liabilities 2024: $0Net Assets 2024: $122,0992024Assets 2025: $123,443Liabilities 2025: $0Net Assets 2025: $123,4432025

Highlighted filing

2021

Assets$95,835
Liabilities$0
Net Assets$95,835

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2014: $89,548Expenses 2014: $18,370Net Income 2014: $71,1782014Revenue 2019: $69,148Expenses 2019: $63,034Net Income 2019: $6,1142019Revenue 2020: $56,986Expenses 2020: $34,609Net Income 2020: $22,3772020Revenue 2021: $0Expenses 2021: $6,036Net Income 2021: -$6,0362021Revenue 2021: $125,240Expenses 2021: $126,539Net Income 2021: -$1,2992021Revenue 2022: $126,140Expenses 2022: $183,742Net Income 2022: -$57,6022022Revenue 2023: $114,778Expenses 2023: $119,997Net Income 2023: -$5,2192023Revenue 2024: $101,813Expenses 2024: $17,465Net Income 2024: $84,3482024Revenue 2025: $14,053Expenses 2025: $12,709Net Income 2025: $1,3442025

Highlighted filing

2021

Revenue$0
Expenses$6,036
Net Income-$6,036
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 15, 2022
Return Version
2021v4.2
Gross Receipts
$0
Mission and Program Overview

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.

Foster, promote and educate the public in the art and skills of boating with emphasis on supporting youth with educationsl opportunities and engaging them in competitive endeavors.

Program Services

DescriptionGrantsExpenses
Youth Sailing Education - We provide manpower, facilities and equipment for teaching to the youth of the community. Approximately 22 youth were served in a low year due to Covid. Al involved increased self confidence, safety and skills.$0$0
Scholarships are awarded to community high school and college students. 8 students were awarded this year. All funds are paid to the school they attend.$0$0
Grants$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian BlundellDirector-$0--
Daniel O'HanlonTreasurer-$0--
David AtkinsonVice President, Secretary-$0--
Curis RobbDirector-$0--
Mike AtkinsonDirector-$0--
Nancy GoodePresident-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Buy A Chair----
Golf Tournament----
Filing and Contact Details

Filer

Filer Name
LYC Foundation Inc
EIN
45-2544812
Phone
8082763039
Address
835 Front Street, Lahaina, HI 96761

Signing Officer

Name
Daniel O'Hanlon
Title
Treasurer
Phone
8082763039
Signed
2022-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Daniel J Gray CPA Inc
Address
PO Box 1251, Makawao, HI 96768
Preparer
Daniel J Gray CPA
Phone
8085732227
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 14

Description: Depreciation. Amount: 6,036.

Form 990-EZ, Part II, Line 24 - Other Assets

Description: Other Depreciable Assets. Beg. of Year Amount: 30,646. End of Year Amount: 14,608.

Raw XML Appendix193 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08082763039
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lahaina
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096761
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Brian Blundell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Daniel O'Hanlon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2David Atkinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Curis Robb
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Mike Atkinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Nancy Goode
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President, Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5President
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt030646
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014608
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Foster, promote and educate the public in the art and skills of boating with emphasis on supporting youth with educationsl opportunities and engaging them in competitive endeavors.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Youth Sailing Education - We provide manpower, facilities and equipment for teaching to the youth of the community. Approximately 22 youth were served in a low year due to Covid. Al involved increased self confidence, safety and skills.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Scholarships are awarded to community high school and college students. 8 students were awarded this year. All funds are paid to the school they attend.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Grants
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt06036
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.lyc-foundation.org/
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015136
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05690
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt022986
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt056215
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt097
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt018745
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt036630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0685
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01460
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt057520
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt039
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013
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IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00090
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99910
IRS990ScheduleA/PublicSupportPY509Pct00.99910
IRS990ScheduleA/PublicSupportTotal509Amt0113735
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt033881
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt049033
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt024446
IRS990ScheduleA/Total509Grp/TotalAmt0113735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt033920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt049064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06388
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt024460
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0113832
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Buy A Chair
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Depreciation. Amount: 6,036.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Other Depreciable Assets. Beg. of Year Amount: 30,646. End of Year Amount: 14,608.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24 - Other Assets
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel O'Hanlon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08082763039
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LYC Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0LYCF
ReturnHeader/Filer/EIN0452544812
ReturnHeader/Filer/PhoneNum08082763039
ReturnHeader/Filer/USAddress/AddressLine1Txt0835 Front Street
ReturnHeader/Filer/USAddress/CityNm0Lahaina
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096761
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990323909
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Daniel J Gray CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1251
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Makawao
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096768
ReturnHeader/PreparerPersonGrp/PhoneNum08085732227
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel J Gray CPA
ReturnHeader/ReturnTs02022-05-15T18:22:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Daniel
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OHanlon
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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