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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY A CPA FIRM OF WHICH THE TREASURER IS A PARTNER. THE DRAFT RETURN IS THEN REVIEWED BY THE TREASURER OF THE BOARD AND THEN SUBMITTED TO THE FINANCE COMMITTEE FOR FINAL APPROVAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>EXECUTIVE DIRECTOR AND SAILING INSTRUCTORS' CONTRACT AGREEMENTS INCLUDING JOB DESCRIPTIONS AND CONTRACT COMPENSATION WERE REVIEWED AGAINST LOCAL INDUSTRY STANDARDS AND REVIEWED AND APPROVED BY THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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</Return>
