﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2019v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-02-28T14:16:00-06:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>042714253</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAMB MASON BULGER &amp; CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1233</AddressLine1Txt>
        <CityNm>WEST CHATHAM</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>026691233</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>060803110</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NAMEQUOIT SAILING ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NAME</BusinessNameControlTxt>
      <PhoneNum>5082556858</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1851</AddressLine1Txt>
        <CityNm>ORLEANS</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02653</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALIX HEILALA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5082556858</PhoneNum>
      <SignatureDt>2020-02-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL BULGER</PreparerPersonNm>
      <PTIN>P02183572</PTIN>
      <PhoneNum>5089453575</PhoneNum>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>75.144.160.73</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-02-11</IPDt>
      <IPTm>10:36:43</IPTm>
      <IPTimezoneCd>ES</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>249D18565443CA0669A6070C11822326811FFA24</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>249D18565443CA0669A6070C11822326811FFA24</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2020-09-23 17:36:50Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NAMEQUOITSAILING.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76718</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7400</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>50809</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>15425</MembershipDuesAmt>
      <InvestmentIncomeAmt>229</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>1780</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>1780</GainOrLossFromSaleOfAssetsAmt>
      <GrossSalesOfInventoryAmt>1075</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2465</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-1390</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>74253</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>23991</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>608</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7281</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>473</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>64405</OtherExpensesTotalAmt>
      <TotalExpensesAmt>96758</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-22505</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>66608</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>44103</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>66751</BOYAmt>
        <EOYAmt>44103</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>66751</BOYAmt>
        <EOYAmt>44103</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>143</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>66608</BOYAmt>
        <EOYAmt>44103</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO TEACH SAILING TO CHILDREN AND ADULTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO DEVELOP AN INTEREST IN SAILING AND TO PROMOTE A KNOWLEDGE OF SAFTY ON THE WATER. OFFER JUNIOR SAILING PROGRAMS TO INSTILL THE JOY OF SAILING AND TO TEACH SAILING AND RACING SKILLS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALIX HEILALA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFFREY WILLIAMS</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUZANNE LEAHY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LAURINO</PersonNm>
        <TitleTxt>VICE COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB SUMMERSGILL</PersonNm>
        <TitleTxt>REAR COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAL BORNEMEIR</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1851</AddressLine1Txt>
          <CityNm>ORLEANS</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02653</ZIPCd>
        </USAddress>
        <PhoneNum>5082556858</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>27981</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27592</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22005</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24375</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22825</CurrentTaxYearAmt>
        <TotalAmt>124778</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>32062</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29648</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46340</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50809</CurrentTaxYearAmt>
        <TotalAmt>201609</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>60043</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57240</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>64755</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70715</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73634</CurrentTaxYearAmt>
        <TotalAmt>326387</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>326387</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>35</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>70</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>169</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>229</CurrentTaxYearAmt>
        <TotalAmt>571</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>35</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>70</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>169</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>229</CurrentTaxYearAmt>
        <TotalAmt>571</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>60078</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57310</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>64823</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70884</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73863</CurrentTaxYearAmt>
        <TotalAmt>326958</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99830</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99880</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00170</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00120</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST. AMOUNT: 229.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 1,075. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 2,465. GROSS PROFIT: -1,390. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 2,465. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 2,465.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING. AMOUNT: 425. DESCRIPTION: INSURANCE. AMOUNT: 8,931. DESCRIPTION: PAYROLL TAX. AMOUNT: 9,830. DESCRIPTION: JUNIOR SAILING PROGRAM. AMOUNT: 1,717. DESCRIPTION: RACING PROGRAM. AMOUNT: 1,845. DESCRIPTION: EMPLOYEE GIFTS. AMOUNT: 2,500. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,645. DESCRIPTION: EVENTS. AMOUNT: 951. DESCRIPTION: BOAT MAINTENANCE. AMOUNT: 13,121. DESCRIPTION: EMPLOYEE EDUCATION. AMOUNT: 724. DESCRIPTION: DUES. AMOUNT: 316. DESCRIPTION: SAILBOAT PURCHASE. AMOUNT: 22,400. TOTAL TO FORM 990-EZ, LINE 16: 64,405.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 143. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>