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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <ExplanationTxt>FORM 990 IS REVIEWED BY THE CURRENT TREASURER BEFORE FILING. COPY OF 990 IS AVAILABLE FOR INSPECTION BY MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>NONE OF THE GOVERNING BODY IS COMPENSATED. THE MANAGER IS NOT ON THE GOVERNING BODY AND IS REVIEWED ANNUALLY BY COMMITTEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>FORM 990 IS AVAILABLE TO PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        </DisregardedEntityName>
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          <CityNm>PANAMA CITY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32401</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>SAILING ED</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
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</Return>
