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    <Timestamp>2014-11-12T03:24:42-00:00</Timestamp>
    <TaxPeriodEndDate>2013-08-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>O'CONNOR AND KAY INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>291 WEST 22ND STREET SUITE 201</AddressLine1>
        <City>SAN PEDRO</City>
        <State>CA</State>
        <ZIPCode>90731</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-09-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>454279151</EIN>
      <Name>
        <BusinessNameLine1>NEWPORT HARBOR HIGH SCHOOL SAILING TEAM FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>NEWP</NameControl>
      <Phone>7148781520</Phone>
      <USAddress>
        <AddressLine1>266 PALMER STREET</AddressLine1>
        <City>COSTA MESA</City>
        <State>CA</State>
        <ZIPCode>92627</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MICHAEL SEGERBLOM</Name>
      <Title>CFO</Title>
      <DateSigned>2014-11-12</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JOHN O'CONNOR</Name>
      <Phone>3107493916</Phone>
      <DatePrepared>2014-11-12</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <InitialReturn>X</InitialReturn>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>65029</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>48324</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>16705</ProgramServiceRevenue>
      <TotalRevenue>65029</TotalRevenue>
      <SalariesOtherCompEmplBenefits>15500</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>1000</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>47070</OtherExpensesTotal>
      <TotalExpenses>63570</TotalExpenses>
      <ExcessOrDeficitForYear>1459</ExcessOrDeficitForYear>
      <OtherChangesInNetAssets>17943</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>19402</NetAssetsOrFundBalancesEOY>
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        <EOY>19402</EOY>
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      <PrimaryExemptPurpose>PUBLIC HIGH SCHOOL SAILING TEAM SUPPORT</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>DIRECT COSTS OF TEAMS ATTENDING RACES. RACES ARE HELD THROUGH OUT CALIFORNIA AND NATIONAL CHAMPIONSHIPS.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>40274</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>DIRECT REIMBURSED COACHING EXPENSE FOR THE HIGH SCHOOL TEAMS.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>15500</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROGRAM SUPPORT COST INCLUDING TAXES, PRACTICE COSTS, SUPPORT ITEMS.</DescriptionProgramServiceAccom>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CARL W FULLER</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NANCY DAVIDSON</PersonName>
        <Title>DIRECTOR</Title>
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      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
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      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>MICHAEL SEGERBLOM</NamePerson>
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          <AddressLine1>266 PALMER STREET</AddressLine1>
          <City>COSTA MESA</City>
          <State>CA</State>
          <ZIPCode>92627</ZIPCode>
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        <TelephoneNumber>7148781520</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYear>65029</CurrentTaxYear>
        <Total>65029</Total>
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      <PublicSupportTotal170>65029</PublicSupportTotal170>
      <TotalSupport>65029</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
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      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses PROGRAM EXPENSES 47,070</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 20, Net Assets BEGINNING CASH BALANCE 17,943</Explanation>
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