﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-11-11T15:17:35-08:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770435662</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Santa Cruz Sailing Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANT</BusinessNameControlTxt>
      <PhoneNum>8314250690</PhoneNum>
      <USAddress>
        <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
        <CityNm>Santa Cruz</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95062</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS AKROP</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>8314250690</PhoneNum>
      <SignatureDt>2018-05-12</SignatureDt>
    </BusinessOfficerGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>107.199.77.137</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2018-11-11</IPDt>
      <IPTm>15:17:28</IPTm>
      <IPTimezoneCd>PS</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>AAB8616DC64DBFF6D86F62CAC64A6677198D0EAF</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>AAB8616DC64DBFF6D86F62CAC64A6677198D0EAF</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="1">
    <IRS990PF documentId="00000001" referenceDocumentName="ReasonableCauseExplanation GeneralExplanationAttachment">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>38109</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>10570</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>351</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>351</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>351</InterestOnSavingsAdjNetIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>10921</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>351</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>351</TotalAdjNetIncmAmt>
        <PrintingAndPubRevAndExpnssAmt>56</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>56</PrintingAndPubDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>56</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>56</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>11225</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>11225</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>11281</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>11281</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-360</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>351</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>351</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>26694</CashBOYAmt>
        <CashEOYAmt>29827</CashEOYAmt>
        <CashEOYFMVAmt>29827</CashEOYFMVAmt>
        <OtherNtsAndLoansRcvblBOYAmt>15375</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>8282</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>8282</OtherNtsAndLoansRcvblEOYFMVAmt>
        <TotalAssetsBOYAmt>42069</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>38109</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>38109</TotalAssetsEOYFMVAmt>
        <DeferredRevenueBOYAmt>7892</DeferredRevenueBOYAmt>
        <DeferredRevenueEOYAmt>4292</DeferredRevenueEOYAmt>
        <TotalLiabilitiesBOYAmt>7892</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>4292</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
        <UnrestrictedBOYAmt>34177</UnrestrictedBOYAmt>
        <UnrestrictedEOYAmt>33817</UnrestrictedEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>34177</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>33817</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>42069</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>38109</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>34177</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-360</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>33817</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>33817</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <DistributionYr1Rt>0.000000</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>6169</AdjustedQlfyDistriYr2Amt>
        <DistributionYr2Rt>0.000000</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>15859</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>25034</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.633498</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>11030</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>18834</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.585643</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>5038</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>21337</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.236116</DistributionYr5Rt>
        <TotalDistributionRt>1.455257</TotalDistributionRt>
        <AverageDistributionRt>0.291051</AverageDistributionRt>
        <NetInvestmentIncomePctAmt>4</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>4</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>11281</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>4</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>4</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>4</TaxBasedOnInvestmentIncomeAmt>
        <OriginalReturnTaxPaidAmt>0</OriginalReturnTaxPaidAmt>
        <TaxDueAmt>4</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>THOMAS AKROP</IndividualWithBooksNm>
        <PhoneNum>8313451815</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4310 Court Drive</AddressLine1Txt>
          <CityNm>Santa Cruz</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95062</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RIC DIOLA</PersonNm>
          <USAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PHILLIP VANDENBERG</PersonNm>
          <USAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>THOMAS AKROP</PersonNm>
          <USAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACK HALTERMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JIM RITCHEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Creuz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TOM HALDERMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>4</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>4</TotalTaxAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>11281</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>11281</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>4</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>11277</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>15859</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>6185</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>22044</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>11281</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>11281</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>33325</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>33325</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>15859</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>6185</ExcessFromYear2Amt>
        <ExcessFromCurrentYearAmt>11281</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>SANTA CRUZ SAILING FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>8314250690</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>CONTACT FOUNDATION</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MICHAEL LEVY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Sailing grant</GrantOrContributionPurposeTxt>
          <Amt>550</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHARLOTTE LENZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Sailing grant</GrantOrContributionPurposeTxt>
          <Amt>300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Santa Cruz Yacht Club Jr Sailing</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Maintenance grant</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Santa Cruz Yacht Club Jr Sailing</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>244 4th Avenue</AddressLine1Txt>
            <CityNm>Santa Cruz</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95062</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Non specific</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Grant</GrantOrContributionPurposeTxt>
          <Amt>375</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>11225</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>351</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>351</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>351</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>General operations</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
  </ReturnData>
</Return>