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      <LessCostOthBasisSalesExpnssGrp>
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        <OtherAmt>0</OtherAmt>
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      <GainOrLossGrp>
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        <OtherAmt>0</OtherAmt>
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      <NetGainOrLossInvestmentsGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <FundraisingGrossIncomeAmt>13020</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>0</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>9480</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>3540</ExclusionAmt>
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      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <GrossSalesOfInventoryAmt>6309</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>4782</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
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        <RelatedOrExemptFuncIncomeAmt>1527</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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        <Desc>Communications</Desc>
        <BusinessCd>711310</BusinessCd>
        <TotalRevenueColumnAmt>15</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>HS/MS Sailing</Desc>
        <BusinessCd>611620</BusinessCd>
        <TotalRevenueColumnAmt>7094</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7094</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>Adult Sail Training</Desc>
        <BusinessCd>611620</BusinessCd>
        <TotalRevenueColumnAmt>590</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>590</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <MiscellaneousRevenueGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <OtherRevenueTotalAmt>7699</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>131677</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>3540</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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      <OtherSalariesAndWagesGrp>
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      <PayrollTaxesGrp>
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      <FeesForServicesLobbyingGrp>
        <TotalAmt>1063</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1615</TotalAmt>
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      <AdvertisingGrp>
        <TotalAmt>3454</TotalAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>590</TotalAmt>
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      <OccupancyGrp>
        <TotalAmt>71475</TotalAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>368</TotalAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>11175</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>10140</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Junior Program</Desc>
        <TotalAmt>7488</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Bank and Paypal Fees</Desc>
        <TotalAmt>6779</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Race and Cruise Program</Desc>
        <TotalAmt>24007</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Social Expenses</Desc>
        <TotalAmt>18769</TotalAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>7300</TotalAmt>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>2419</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>291789</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>1788</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>225801</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>190821</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>34980</EOYAmt>
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      <InvestmentsOtherSecuritiesGrp>
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      <OtherAssetsTotalGrp>
        <BOYAmt>1000</BOYAmt>
        <EOYAmt>1000</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>311063</BOYAmt>
        <EOYAmt>331976</EOYAmt>
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      <OtherLiabilitiesGrp>
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        <EOYAmt>1151</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>1151</EOYAmt>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <PdInCapSrplsLandBldgEqpFundGrp>
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        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>330825</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>330825</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>331976</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>19981</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>0</NetUnrlzdGainsLossesInvstAmt>
      <DonatedServicesAndUseFcltsAmt>0</DonatedServicesAndUseFcltsAmt>
      <InvestmentExpenseAmt>0</InvestmentExpenseAmt>
      <PriorPeriodAdjustmentsAmt>0</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="R000002" softwareId="21013178" softwareVersionNum="v1.00">
      <LandGrp>
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        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <BookValueAmt>0</BookValueAmt>
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      <BuildingsGrp>
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        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>16426</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>15479</DepreciationAmt>
        <BookValueAmt>947</BookValueAmt>
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      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>209375</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>175342</DepreciationAmt>
        <BookValueAmt>34033</BookValueAmt>
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      <OtherLandBuildingsGrp>
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        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>34980</TotalBookValueLandBuildingsAmt>
      <FederalIncomeTaxLiabilityAmt>1035</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Square Gift Card</Desc>
        <Amt>4</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Tips Owed</Desc>
        <Amt>112</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1151</TotalLiabilityAmt>
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    <IRS990ScheduleO documentId="R000003" softwareId="21013178" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Southern Maryland Sailing Association is a 100% member-owned organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing body (Officers and Directors) are elected by the membership via an annual election. Officer terms are One (1) year. Director terms are three (3) years.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The authority of the Board of Directors (Officers and Directors) is outlined in the organization constitution and by-laws. Per these documents, certain decisions require membership approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>Various authority/responsibility is delegated to the Program Committees. Minutes of committee meetings are not documented; however committee reports are presented to the BOD and recorded in those meeting minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>This Form 990 was prepared by the volunteer Treasurer. Upon completion, the form, all attachments, Balance Sheets, and Profit/Loss statements are sent via email to all Officers and Directors for review with a short suspense period. Comments received during the review period are addressed prior to filing the form.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents consist of the Corporate Charter, Corporate By-Laws, Policy Manual and Operations Manual. All documents are available for inspection by the membership and public. No requests for these documents have been received from non-members, but all requests would be considered on a case by case basis. There is no conflict of interest policy in the governing documents. Financials are maintained in QuickBooks Online with reports generated for the Officers, Directors, and Program Chairs on a regular basis in accordance with the organization by-laws.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000004" softwareId="21013178" softwareVersionNum="v1.00">
      <ExplanationTxt>Form 8868, Application for Extension of Time To File an Exempt Organization Return was filed and IRS Notice # CP211A Approved the request.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>