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        <EOYAmt>90507</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-911</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
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      <OtherAssetsOrgGrp>
        <Desc>"Blue Bell" WH-15 Racing Sailboat</Desc>
        <BookValueAmt>32000</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>"Poole" Opti Sailboat</Desc>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 11a explanation - The Treasurer reviews Form 990 prior to it's filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Annual disclosure is required.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Appropriate documents may be made available upon request to the Treasurer of the Association.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        </DisregardedEntityName>
        <USAddress>
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          <CityNm>Westerly</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02891</ZIPCd>
        </USAddress>
        <EIN>050235450</EIN>
        <PrimaryActivitiesTxt>Yacht Club</PrimaryActivitiesTxt>
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      <AssetExchangeInd>0</AssetExchangeInd>
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      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
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      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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        <OtherOrganizationName>
          <BusinessNameLine1Txt>Watch Hill Yacht Club</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Schedule R, Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Members of the related Watch Hill Yacht Club are reminded in Yacht Club literature, both printed and electronic, of the existence and benefits of the WHYC Sailing Association. The two organizations are each located at the Watch Hill Yacht Club location.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>