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        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TEACHING AND TRAINING FUNDAMENTAL SALING AND BOATING SKILLS FOR YOUTH, CONDUCTING SUMMER SAILING CAMPS. ENTERING RACING TEAMS IN STATE WIDE EVENTS. OFFER LEVEL 1 USSA INSTRUCTOR TRAINING, U.S. POWERBOAT SAFETY TRAINING. PROVIDING LOCAL REGATTAS. YOUTH SAILING FOR BENEFIT OF MINORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TEACHING AND TRAINING FUNDIMENTAL SALING AND BOATING SKILLS FOR YOUTH, CONDUCTING SUMMER SAILING CAMPS. ENTERING RACING TEAMS IN STATE WIDE EVENTS. OFFER LEVEL 1 USSA INSTRUCTOR TRAINING, U.S. POWERBOAT SAFETY TRAINING. PROVIDING LOCAL REGATTAS. YOUTH SAILING FOR BENEFIT OF MINORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 5, PART V, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>HAVE NO UNRELATED BUSINESS INCOME</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MILAM ROOS WEBB SEPHANIE WEBB DIRECTOR SECRETARY HUSBAND AND WIFE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHP MAY BE ON EITHER AN INDIVIDUAL OR FAMILY BASIS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>A MEMBER IS ELIGIBLE TO HOLD OFFICE AND VOTE ON ALL QUESTIONS AT MEMBERSHIP MEETINGS. EACH MEMBER HAS ONE VOTE AND MAY HOLD OFFICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>FORM 990 IS REVIEWED BY THE BOARD BEFORE FILING.</ExplanationTxt>
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        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FNANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
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