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        <FormAndLineReferenceDesc>PART I, LINE 32B:</FormAndLineReferenceDesc>
        <ExplanationTxt>OKAUCHEE LAKE SAILING SCHOOL USES BAIRD FINANCIAL TO MAINTAIN STOCK PORTFOLIO.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT AND TREASURER OF THE ORGANIZTION REVIEW FORM 990 BEFORE SUBMITING THE TAX RETURN TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>