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    <ReturnTs>2021-04-25T10:42:31-05:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>621627978</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CONCORD SAILING CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Ann Zimmerman</InCareOfNm>
      <BusinessNameControlTxt>CONC</BusinessNameControlTxt>
      <PhoneNum>8656711210</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 22781</AddressLine1Txt>
        <CityNm>KNOXVILLE</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>379330781</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANN ZIMMERMAN</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8657192353</PhoneNum>
      <SignatureDt>2021-04-25</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANN</PersonFirstNm>
        <PersonLastNm>ZIMMERMAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-57-1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>965</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>655</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>110</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>200</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>200</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>965</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>503</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>37</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>26054</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26594</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-25629</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>108562</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>82933</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>91696</BOYAmt>
        <EOYAmt>70357</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>16866</BOYAmt>
        <EOYAmt>12576</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>108562</BOYAmt>
        <EOYAmt>82933</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>108562</BOYAmt>
        <EOYAmt>82933</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE SAILING AND WATER SAFETY INSTRUCTION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SAILING INSTRUCTION WITH BOAT AND WATER SAFETY INSTRUCTIONS NOTE DUE TO COVID ALL 2020 PROGRAMS WERE CANCELLED</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>26594</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>26594</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanati-126-76-1">JOHN SWINDEMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanati-126-76-2">ANN ZIMMERMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanati-126-76-3">CATHERINE MAYNARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARJ MARCINELLI</PersonNm>
        <USAddress>
          <AddressLine1Txt>7500 GLEN ARDEN DR</AddressLine1Txt>
          <CityNm>KNOXVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37931</ZIPCd>
        </USAddress>
        <PhoneNum>8656915945</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="IRS990ScheduleA-57-1" softwareId="20011376" softwareVersionNum="ta20mefv1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
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        <CurrentTaxYearMinus4YearsAmt>4970</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3061</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6268</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2239</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>655</CurrentTaxYearAmt>
        <TotalAmt>17193</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>47495</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56105</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70900</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>232690</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>50556</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62373</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73139</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>655</CurrentTaxYearAmt>
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        <TotalAmt>110</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <TotalAmt>110</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>50556</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62373</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73139</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>765</CurrentTaxYearAmt>
        <TotalAmt>249993</TotalAmt>
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      <PublicSupportCY509Pct>0.99956</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00044</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10/Part III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Sold asset for $200</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and promotion $465.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other office expenses $89.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation, depletion, and amortization $4290.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BOAT &amp; EQUIPMENT $20692.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SAIL CAMP SUPPLIES $239.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES &amp; LICENSES $279.00</ExplanationTxt>
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        <PersonNm>JOHN SWINDEMAN</PersonNm>
        <ShortExplanationTxt>VOLUNTEER NO COMPENSATION</ShortExplanationTxt>
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      <CompensationExplanationGrp>
        <PersonNm>ANN ZIMMERMAN</PersonNm>
        <ShortExplanationTxt>VOLUNTEER NO COMPENSATION</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>CATHERINE MAYNARD</PersonNm>
        <ShortExplanationTxt>VOLUNTEER NO COMPENSATION</ShortExplanationTxt>
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