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      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>10326</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
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        <EOYAmt>170123</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>896002</BOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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      <TotalNetAssetsFundBalanceGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <ReconcilationRevenueExpnssAmt>75142</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>6013</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc6">
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        <ContributionsAmt>331</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>17347</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>117044</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
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        <BeginningYearBalanceAmt>90763</BeginningYearBalanceAmt>
        <ContributionsAmt>238</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>8365</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>99366</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
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        <ContributionsAmt>660</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>16282</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>90763</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
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        <ContributionsAmt>527</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-8361</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>73821</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
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        <InvestmentEarningsOrLossesAmt>9935</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>30</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>81656</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1.00000</BoardDesignatedBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <BuildingsGrp>
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        <BookValueAmt>333859</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
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      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>700721</TotalBookValueLandBuildingsAmt>
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        <Desc>295 DEFERRED RENTAL INCOME</Desc>
        <Amt>10232</Amt>
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        <Desc>220 PAYABLE - FLEETS</Desc>
        <Amt>94</Amt>
      </OtherLiabilitiesOrgGrp>
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    <IRS990ScheduleL documentId="RetDoc7">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>PAYNE NICKLES &amp; CODAVID W BRINK</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>PAYNE NICKLES &amp; COMPANY</BusinessNameLine2Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>OWNER/TREASURER</RelationshipDescriptionTxt>
        <TransactionAmt>2000</TransactionAmt>
        <TransactionDesc>PAYROLL AND ACCOUNTI</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>TREASURER DAVID W. BRINK IS AN OWNER IN PAYNE, NICKLES &amp; COMPANY WHICH PROVIDES PAYROLL AND ACCOUNTING SERVICES TO SANDUSKY SAILING CLUB.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS WORK TO MAINTAIN THE FACILITY AND GROUNDS AS WELL AS ORGANIZE AND CARRY OUT THE FUNCTIONS OF EVENTS AND SOCIAL ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSOR JUNIOR RACE TEAM FOR REGATTA RACING, PROMOTING THE SOCIAL AND SPORTSMANSHIP ASPECTS OF SAILBOAT RACING TO YOUTH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVE AND LIFE MEMBERS HAVE THE RIGHT TO ELECT THE GOVERNING BODY OF THE ORGANIZATION. TEEN, ASSOCIATE AND HONORARY MEMBERS MAY NOT VOTE OR HOLD OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT GOVERNING BODY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 WILL NOT BE PROVIDED TO THE GOVERNING BOARD PRIOR TO FILING, BUT WILL BE PROVIDED TO THE BOARD FOR REVIEW SUBSEQUENT TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO ITS SMALL SIZE, THE ORGANIZATION IS ABLE TO MONITOR ITS CONFLICTS OF INTEREST ON AN ONGOING BASIS AND DISCUSSES ANY POTENTIAL CONFLICTS BEFORE TRANSACTIONS ARE APPROVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO, AND OTHER TOP MANAGEMENT OFFICIALS ARE NOT PAID. THERE IS NO EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURERS AND SECRETARY ARE PAID NOMINAL FEES FOR THEIR SERVICES. THIS AMOUNT IS PRE-DETERMINED EACH YEAR BY THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
