﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2019v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-05-16T13:42:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341943107</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Put-in-Bay Community Swim &amp; Sail Program</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Christine A Myers</InCareOfNm>
      <BusinessNameControlTxt>PUT-</BusinessNameControlTxt>
      <PhoneNum>2169569538</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 881</AddressLine1Txt>
        <CityNm>PutinBay</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43456</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRISTINE A MYERS</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2169569538</PhoneNum>
      <SignatureDt>2020-05-16</SignatureDt>
    </BusinessOfficerGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>162.232.181.103</IPv4AddressTxt>
      </IPAddress>
      <FederalOriginalSubmissionId>21010520201370540467</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2020-05-16</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>O</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>9C1FAD91E1CC3E7A8020CB3F6E9CDBF3915636EB</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>9C1FAD91E1CC3E7A8020CB3F6E9CDBF3915636EB</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2020-09-23 17:36:50Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-19-1" softwareId="19009644" softwareVersionNum="ta19mefv1.0" referenceDocumentId="IRS990ScheduleO-83-1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.pibswimsail.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-57-1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>74724</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>14129</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>45940</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>248</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>14407</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2755</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11652</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>71969</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>41461</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>1000</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>162</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>40053</OtherExpensesTotalAmt>
      <TotalExpensesAmt>82676</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10707</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69095</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>58388</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45768</BOYAmt>
        <EOYAmt>41398</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>23327</BOYAmt>
        <EOYAmt>16990</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>69095</BOYAmt>
        <EOYAmt>58388</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69095</BOYAmt>
        <EOYAmt>58388</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide instruction in swimming sailing water safety</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The sailing program runs for six weeks during the summer and offers training for all skill levels to learn and improve their sailing and navigational skills in conformity with US Sailing</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>72186</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72186</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINE KEYES</PersonNm>
        <TitleTxt>CoPresident</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA KUDLAC</PersonNm>
        <TitleTxt>CoPresident</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINE MYERS</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT H BAHNEY III</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER THOMPSON</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORALEE WISNIEWSKI</PersonNm>
        <TitleTxt>Program Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>10000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTA CALFEE</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY FRENCH</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CHRSITINE A MYERS</PersonNm>
        <USAddress>
          <AddressLine1Txt>3647 Kings Mill Run</AddressLine1Txt>
          <CityNm>Rocky River</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44116</ZIPCd>
        </USAddress>
        <PhoneNum>2169569538</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA-57-1" softwareId="19009644" softwareVersionNum="ta19mefv1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>10875</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15741</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25358</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12296</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14129</CurrentTaxYearAmt>
        <TotalAmt>78399</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>45847</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44921</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40084</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45940</CurrentTaxYearAmt>
        <TotalAmt>219792</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>56722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60662</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65442</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55296</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60069</CurrentTaxYearAmt>
        <TotalAmt>298191</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>298191</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>13</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>255</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>248</CurrentTaxYearAmt>
        <TotalAmt>609</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>13</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>255</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>248</CurrentTaxYearAmt>
        <TotalAmt>609</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>56735</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60675</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65522</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55551</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60317</CurrentTaxYearAmt>
        <TotalAmt>298800</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99796</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99870</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00204</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00130</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO-84-1" softwareId="19009644" softwareVersionNum="ta19mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and promotion $140.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other office expenses $1491.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation, depletion, and amortization $22386.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $4885.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Sailing expenses $8339.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Clothing expense $1308.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Paypal &amp; Square fees $1245.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>License &amp; registration $259.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>