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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>BARNSTABLE YACHT CLUB, INC. OPERATES A CLUB FOR THE SOCIAL INTERACTIONS OF ITS MEMBERS. IT PROVIDES A FACILITY FOR MEMBERS FOR CLUB, SOCIAL, AND ATHLETIC ACTIVITIES INCLUDING SAILING TENNIS AND RELATED SOCIAL EVENTS AS ITS PRIMARY MISSION. FOR ALL THESE PURSUITS, IT OFFERS TRAINING TO CHILDREN IN THE ATHLETIC ACTIVITIES ALSO OFFERED TO MEMBERS.</ExplanationTxt>
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        <ExplanationTxt>MORE THAN 65 CHILDREN ARE TRAINED IN SWIMMING, SAILING AND TENNIS INSTRUCTIONS AND PROGRAMS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>FORMS ARE AVAILABLE FOR REVIEW VIA VARIOUS WEBSITES AND IRS TAX EXEMPT ORGANIZATIONS SEARCH</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED APPRECIATION OF INVESTMENT ACCOUNT.</ExplanationTxt>
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