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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE YACHT CLUB HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. THE YACHT CLUB DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF OCTOBER 31, 2020. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE YACHT CLUB'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED OCTOBER 31, 2019, 2018 AND 2017.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL APPROVED CLUB MEMBERSHIP APPLICANTS BECOME MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP MUST APPROVE THE ANNUAL SLATE OF OFFICERS PRESENTED BY THE NOMINATING COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP MUST APPROVE THE ANNUAL SLATE OF OFFICERS PRESENTED BY THE NOMINATING COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IRS 990 IS REVIEWED BY THE TREASURER AND/OR ASSISTANT TREASURER PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE IRS FORM 990 IS AVAILABLE UPON REQUEST TO THE ORGANIZATION OR UPON REQUEST TO THE INTERNAL REVENUE SERVICE. IT IS ALSO AVAILABLE FOR COMPUTER DOWNLOADING AT THE WEBSITE WWW.GUIDESTAR.ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S CORPORATE OFFICES IN SCITUATE, MASSACHUSETTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>UTILITIES 48,563. DINING ROOM EXPENSES 31,306. COMMITTEE EXPENSES 24,081. BOOKKEEPING SERVICES 24,000. POOL EXPENSES 21,492. SAILING EXPENSES 17,219. TENNIS EXPENSES 15,991. PRINTING AND POSTAGE 8,761. COMMUNICATION AND TECHNOLOGY 8,421. TELEPHONE EXPENSE 7,577. MISCELLANEOUS 4,901. PAYROLL SERVICE 4,115. BANK SERVICE CHARGE 3,638. ANNUAL MEETING 3,630. AWARD CEREMONIES 3,541. COMMODORE EXPENSE 3,284. UNIFORM EXPENSE 2,926. LICENSES &amp; PERMITS 1,684.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>