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    <TaxPeriodEndDt>2014-08-31</TaxPeriodEndDt>
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        <BusinessNameLine1>O'CONNOR AND KAY INC</BusinessNameLine1>
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      <PreparerUSAddress>
        <AddressLine1>291 WEST 22ND STREET SUITE 201</AddressLine1>
        <City>SAN PEDRO</City>
        <State>CA</State>
        <ZIPCode>90731</ZIPCode>
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      <EIN>454279151</EIN>
      <BusinessName>
        <BusinessNameLine1>NEWPORT HARBOR HIGH SCHOOL SAILING TEAM FOUNDATION</BusinessNameLine1>
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      <BusinessNameControlTxt>NEWP</BusinessNameControlTxt>
      <PhoneNum>7148781520</PhoneNum>
      <USAddress>
        <AddressLine1>266 PALMER STREET</AddressLine1>
        <City>COSTA MESA</City>
        <State>CA</State>
        <ZIPCode>92627</ZIPCode>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>MICHAEL SEGERBLOM</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <SignatureDt>2014-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN O'CONNOR</PreparerPersonNm>
      <PhoneNum>3107493916</PhoneNum>
      <PreparationDt>2014-11-12</PreparationDt>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <OtherExpensesTotalAmt>49016</OtherExpensesTotalAmt>
      <TotalExpensesAmt>65891</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2646</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>19402</NetAssetsOrFundBalancesBOYAmt>
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      <CashSavingsAndInvestmentsGrp>
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      <PrimaryExemptPurposeTxt>PUBLIC HIGH SCHOOL SAILING TEAM SUPPORT</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>DIRECT COSTS OF TEAMS ATTENDING RACES. RACES ARE HELD THROUGH OUT CALIFORNIA AND NATIONAL CHAMPIONSHIPS.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DIRECT REIMBURSED COACHING EXPENSE FOR THE HIGH SCHOOL TEAMS.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROGRAM SUPPORT COST INCLUDING TAXES, PRACTICE COSTS, SUPPORT ITEMS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>MICHAEL SEGERBLOM</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY DAVIDSON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>MICHAEL SEGERBLOM</PersonNm>
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          <AddressLine1>266 PALMER STREET</AddressLine1>
          <City>COSTA MESA</City>
          <State>CA</State>
          <ZIPCode>92627</ZIPCode>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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