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        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>NORTHEAST HARBOR SAILING SCHOOL SHARES FACILITIES WITH NORTHEAST HARBOR FLEET, WHICH IS A 501(C)(7). A SHARE OF THE FACILITY EXPENSES ARE ALLOCATED TO THE SAILING SCHOOL. THE BOARDS HAVE OVERLAPPING MEMBERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED BY EXECUITVE COMMITTEE BEFORE FILING</ExplanationTxt>
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