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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD JEPSEN</PersonNm>
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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN SANGMEISTER</PersonNm>
        <TitleTxt>SELECT DIRECTOR</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>HENRY BRAUER</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BRIANA PROVANCHA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM RUH</PersonNm>
        <TitleTxt>DIRECTOR-FOUNDATION CHAIR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>5.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JUDGE RYAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BYRON JACK GEIRHART</PersonNm>
        <TitleTxt>FORMER CHIEF EXECUTIVE OFFICER</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>3.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
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        <OtherCompensationAmt>30153</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>HEATHER MONOSON</PersonNm>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>3.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>81667</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>4083</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL WATERS</PersonNm>
        <TitleTxt>CHIEF TECHNOLOGY OFFICER</TitleTxt>
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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>125357</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8382</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SALLY BARKOW</PersonNm>
        <TitleTxt>PERFORMANCE MANAGER-OLY</TitleTxt>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>LUTHER CARPENTER</PersonNm>
        <TitleTxt>OLYMPIC HEAD COACH</TitleTxt>
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        <ReportableCompFromOrgAmt>129313</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>19397</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RILEY SCHUTT</PersonNm>
        <TitleTxt>USST IR&amp;D PERFORMANCE ANAL</TitleTxt>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <OtherCompensationAmt>19434</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PETER GLASS</PersonNm>
        <TitleTxt>CHIEF MARKETING OFFICER</TitleTxt>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>129627</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSE L SPINA</PersonNm>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>9270</OtherCompensationAmt>
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      <IndivRcvdGreaterThan100KCnt>7</IndivRcvdGreaterThan100KCnt>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ROGER WILLIAMS UNIVERSITY</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1 OLD FERRY RD</AddressLine1Txt>
            <CityNm>BRISTOL</CityNm>
            <StateAbbreviationCd>RI</StateAbbreviationCd>
            <ZIPCd>02809</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>RENT AND UTILITIES</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>JET MAIL SERVICES</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>577 MAIN ST 300</AddressLine1Txt>
            <CityNm>HUDSON</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01749</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>NEW START MOBILE LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>132 W WAYNE AVE</AddressLine1Txt>
            <CityNm>WAYNE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>190874019</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>COMPUTER SYSTEMS DESIGN</ServicesDesc>
        <CompensationAmt>116133</CompensationAmt>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SAN DIEGO MISSION BAY RESORT AND SPA</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1775 E MISSION BAY DR</AddressLine1Txt>
            <CityNm>SAN DEIGO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92109</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>HOTEL LODGING</ServicesDesc>
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      <NoncashContributionsAmt>85000</NoncashContributionsAmt>
      <TotalContributionsAmt>4358051</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>2011884</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2011884</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>SPONSORSHIP</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>1793884</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1793884</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>EDUCATIONAL &amp; PROGRAM SERVICES</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>1198843</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1198843</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>5004611</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>5152</TotalRevenueColumnAmt>
        <ExclusionAmt>5152</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>8586</TotalRevenueColumnAmt>
        <ExclusionAmt>8586</ExclusionAmt>
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      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>1049382</SecuritiesAmt>
        <OtherAmt>47137</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>969428</SecuritiesAmt>
        <OtherAmt>9137</OtherAmt>
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      <GainOrLossGrp>
        <SecuritiesAmt>79954</SecuritiesAmt>
        <OtherAmt>38000</OtherAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>117954</TotalRevenueColumnAmt>
        <ExclusionAmt>117954</ExclusionAmt>
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      <CostOfGoodsSoldAmt>124997</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>297959</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>297959</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
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        <Desc>OTHER INCOME</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>80918</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>80918</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueTotalAmt>80918</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>9873231</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>131692</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>40000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>6151</TotalAmt>
        <ProgramServicesAmt>6151</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>237112</ProgramServicesAmt>
        <ManagementAndGeneralAmt>67746</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>2662283</ProgramServicesAmt>
        <ManagementAndGeneralAmt>816772</ManagementAndGeneralAmt>
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      <PensionPlanContributionsGrp>
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        <ProgramServicesAmt>67468</ProgramServicesAmt>
        <ManagementAndGeneralAmt>35043</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>178592</ProgramServicesAmt>
        <ManagementAndGeneralAmt>92759</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>229141</TotalAmt>
        <ProgramServicesAmt>150811</ProgramServicesAmt>
        <ManagementAndGeneralAmt>78330</ManagementAndGeneralAmt>
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      <FeesForServicesLegalGrp>
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        <ManagementAndGeneralAmt>50360</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>40000</TotalAmt>
        <ManagementAndGeneralAmt>40000</ManagementAndGeneralAmt>
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      <FeesForServicesOtherGrp>
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        <ProgramServicesAmt>403443</ProgramServicesAmt>
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      <AdvertisingGrp>
        <TotalAmt>45913</TotalAmt>
        <ProgramServicesAmt>45913</ProgramServicesAmt>
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      <OfficeExpensesGrp>
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        <ProgramServicesAmt>213697</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4586</ManagementAndGeneralAmt>
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      <InformationTechnologyGrp>
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        <ProgramServicesAmt>160140</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4833</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>115044</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20616</ManagementAndGeneralAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>426167</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22954</ManagementAndGeneralAmt>
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      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>17161</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>84434</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12468</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>621273</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29974</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>174636</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7531</ManagementAndGeneralAmt>
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        <Desc>SPONSORSHIP EXPENSE</Desc>
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        <ProgramServicesAmt>679791</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>459915</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>253650</ProgramServicesAmt>
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        <ProgramServicesAmt>247669</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>548808</ProgramServicesAmt>
        <ManagementAndGeneralAmt>-8885</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>7794158</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1279138</ManagementAndGeneralAmt>
        <FundraisingAmt>6521</FundraisingAmt>
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        <EOYAmt>2779004</EOYAmt>
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        <EOYAmt>2367605</EOYAmt>
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        <EOYAmt>28200</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>148867</EOYAmt>
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        <EOYAmt>16800</EOYAmt>
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        <EOYAmt>1716540</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>162420</BOYAmt>
        <EOYAmt>189762</EOYAmt>
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        <EOYAmt>7559656</EOYAmt>
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        <EOYAmt>688611</EOYAmt>
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        <EOYAmt>1915336</EOYAmt>
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        <EOYAmt>91618</EOYAmt>
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        <EOYAmt>2695565</EOYAmt>
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        <EOYAmt>1929721</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>2934370</EOYAmt>
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        <EOYAmt>4864091</EOYAmt>
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        <EOYAmt>7559656</EOYAmt>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>USOPC VIK</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>85000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT FORM 990 IS PROVIDED BY US SAILING'S EXTERNAL AUDITORS FOR REVIEW BY THE DIRECTOR OF FINANCE AND ANY NEEDED ADJUSTMENTS ARE MADE. THE FINAL DRAFT FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE AND CEO FOR REVIEW BEFORE PRESENTATION TO THE BOARD MEMBERS FOR APPROVAL PRIOR TO SENDING TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH YEAR THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND EMPLOYEES. THESE PEOPLE ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY AND HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT, THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION COMMITTEE REVIEWS THE ASSOCIATION OF CHIEF EXECUTIVES FOR SPORT (ACES) SALARY SURVEY AND OTHER APPROPRIATE SALARY SURVEYS BEFORE MAKING A RECOMMENDATION TO THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>US SAILING MAKES ITS BY-LAWS, REGULATIONS, AND BOARD MINUTES AVAILABLE ON ITS WEBSITE ALONG WITH AUDITED FINANCIAL STATEMENTS AND FORM 990 FOR THE CURRENT AND TWO PRIOR YEARS. THESE DOCUMENTS ARE FOUND IN THE "ABOUT US" SECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGES FROM PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>UNITED STATES SAILING FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 ROGER WILLIAMS UNIVERSITY WAY</AddressLine1Txt>
          <CityNm>BRISTOL</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02809</ZIPCd>
        </USAddress>
        <EIN>222667411</EIN>
        <PrimaryActivitiesTxt>TO DIRECTLY SUPPORT A RELATED NON-PROFIT ORGANIZATION, U.S SAILING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UNITED STATES SAILING ASSOCIATION INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>UNITED STATES SAILING FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>966923</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>UNITED STATES SAILING FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>312878</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>UNITED STATES SAILING FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>312878</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
