Civic Intelligence

Michael Costello Legacy Fund

EIN 92-3683304 • 501(c)3 • Olympic Valley, CA

NTEE B82

Profile

To promote the late michael costellos passion for ski instruction through social media and in-person meetings and to solicit donations so the organization can assist new ski instructors prepare and take the professional ski instructors of america psia alpine level 1 examination

PO Box 3496Olympic Valley, CA 96146

www.michaelcostellolegacyfund.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

96th percentile

96%

Higher net margin than 96% of similar nonprofits.

NTEE B • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

61st percentile

17%

Faster asset growth than 61% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-83%

Faster revenue growth than 6% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$67,340

Up $9,689 (+17%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$67,340

Up $9,689 (+17%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin96th percentile

Revenue

Down

$10,080

Down $48,127 (-83%) from 2023

Expenses

Down

$391

Down $165 (-30%) from 2023

Net Income

Down

$9,689

Down $47,962 (-83%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2023: $57,651Net Assets 2023: $57,6512023Assets 2024: $67,340Net Assets 2024: $67,3402024

Highlighted filing

2024

Assets$67,340
Liabilities-
Net Assets$67,340
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0Revenue 2023: $58,207Expenses 2023: $556Net Income 2023: $57,6512023Revenue 2024: $10,080Expenses 2024: $391Net Income 2024: $9,6892024

Highlighted filing

2024

Revenue$10,080
Expenses$391
Net Income$9,689
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$67,340
Liabilities
-
Net assets
$67,340
Revenue
$10,080
Expenses
$391
Net income
$9,689
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$67.3$67.3$10.1$0.39$9.69
2023Detailed filing. Detailed filing data is available for this year.$57.7$57.7$58.2$0.56$57.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$10,080
Mission and Program Overview

Mission

To promote the late michael costello's passion for ski instruction through social media and in-person meetings and to solicit donations so the organization can assist new ski instructors prepare and take the professional ski instructors of america (psia) apline level 1 examination.

Program Services

DescriptionGrantsExpenses
ASSISTANCE AWARDED TO ELIGIBLE APPLICANTS-$391
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
YVONNE COSTELLODirectorFT$0--
MARLA HIESHIMADirectorPT$0--
KENT WHITEDirectorPT$0--
LANCE Y INOUYETreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Michael Costello Legacy Fund
EIN
92-3683304
Phone
5303620800
Address
PO BOX 3496, OLYMPIC VALLEY, CA 96146

Signing Officer

Name
Lance Y Inouye
Title
Treasurer
Phone
5306130855
Signed
2025-09-05
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Scholarships awarded $391”

Raw XML Appendix127 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/PersonNm0YVONNE COSTELLO
IRS990EZ/BooksInCareOfDetail/PhoneNum05306130855
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 3496
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OLYMPIC VALLEY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096146
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt057651
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt067340
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010080
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09689
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057651
IRS990EZ/Form990TotalAssetsGrp/EOYAmt067340
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt010080
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057651
IRS990EZ/NetAssetsOrFundBalancesEOYAmt067340
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057651
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt067340
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt130.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt230.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt330.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0YVONNE COSTELLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARLA HIESHIMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KENT WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LANCE Y INOUYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0391
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE THE LATE MICHAEL COSTELLO'S PASSION FOR SKI INSTRUCTION THROUGH SOCIAL MEDIA AND IN-PERSON MEETINGS AND TO SOLICIT DONATIONS SO THE ORGANIZATION CAN ASSIST NEW SKI INSTRUCTORS PREPARE AND TAKE THE PROFESSIONAL SKI INSTRUCTORS OF AMERICA (PSIA) APLINE LEVEL 1 EXAMINATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ASSISTANCE AWARDED TO ELIGIBLE APPLICANTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0391
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0391
IRS990EZ/TotalProgramServiceExpensesAmt0391
IRS990EZ/TotalRevenueAmt010080
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.michaelcostellolegacyfund.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt058201
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt068281
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt068281
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt058201
IRS990ScheduleA/Total509Grp/TotalAmt068281
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt058207
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt068287
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS AWARDED $391
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LANCE Y INOUYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05306130855
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-05
ReturnHeader/DisasterReliefTxt0TWO OF OUR 3 DIRECTORS WERE FORCED TO EVACUATE THEIR HOMES DURING THE 2025 CALIFORNIA WILDFIRES.
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHAEL COSTELLO LEGACY FUND
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0923683304
ReturnHeader/Filer/PhoneNum05303620800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3496
ReturnHeader/Filer/USAddress/CityNm0OLYMPIC VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096146
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-09-05T17:52:04-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.