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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <CurrentTaxYearAmt>17513</CurrentTaxYearAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSOR SAILBOAT RACING AND SAILING IN AND ABOUT THE WATERS OF SAG HARBOR, TO FOSTER INTEREST IN SAILBOAT RACING AND SAILING IN PEOPLE OF ALL AGES AND TO INTERACT WITH THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BREAKWATER SAILING CENTER INC. WAS INCORPORATED AS A MEMBERSHIP ORGANIZATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD IS ELECTED BY VOTE OF THE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS OF THE GOVERNING BODY WHICH ARE SUBJECT TO APPROVAL BY MEMBERSHIP ARE ANNUAL BUDGETS AND CHANGE IN BY-LAWS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>INDEPENDENT AUDITOR WHO PREPARED AUDITED FINANICAL STATMENTS AND FORM 990 PROVIDED A DETAILED PRESENTATION OF THE AUDITED FINANCIAL STATEMENTS AND FORM 990 TO THE BOARD'S AUDIT COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY DISCLOSURE OF A CONFLICT OF INTEREST IS REVIEWED BY BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS WILL BE MADE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>