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        <TotalRevenueColumnAmt>233009</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>233009</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1994236</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1497</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>1497</UnrelatedBusinessRevenueAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>1389709</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>323118</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1066591</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>931757</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>134834</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>CARES ACT - ERTC</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>29496</TotalRevenueColumnAmt>
        <ExclusionAmt>29496</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>29496</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3091820</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2925993</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>136331</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>29496</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1367481</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>161258</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>20276</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>14000</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>12644</TotalAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>46178</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>41745</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>254199</TotalAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>5467</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>26623</TotalAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>179655</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>233954</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>UNRELATED BUS. INC TAX</Desc>
        <TotalAmt>608</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER DEPT OPERATIONS</Desc>
        <TotalAmt>179015</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD AND BEV OPERATIONS</Desc>
        <TotalAmt>113624</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BAD DEBT EXPENSE</Desc>
        <TotalAmt>65436</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>52413</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2774576</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>490387</BOYAmt>
        <EOYAmt>801905</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>520227</BOYAmt>
        <EOYAmt>679262</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>397329</BOYAmt>
        <EOYAmt>474729</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>25218</BOYAmt>
        <EOYAmt>37426</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>99225</BOYAmt>
        <EOYAmt>105840</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>4720736</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2379828</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2294999</BOYAmt>
        <EOYAmt>2340908</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>3827385</BOYAmt>
        <EOYAmt>4440070</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>130955</BOYAmt>
        <EOYAmt>105385</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>675039</BOYAmt>
        <EOYAmt>701734</EOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>708003</BOYAmt>
        <EOYAmt>987929</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>489470</BOYAmt>
        <EOYAmt>503860</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2003467</BOYAmt>
        <EOYAmt>2298908</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1823918</BOYAmt>
        <EOYAmt>2141162</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1823918</BOYAmt>
        <EOYAmt>2141162</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3827385</BOYAmt>
        <EOYAmt>4440070</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>317244</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>223047</OtherCostOrOtherBasisAmt>
        <BookValueAmt>223047</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2854416</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1510335</DepreciationAmt>
        <BookValueAmt>1344081</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>99408</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>52599</DepreciationAmt>
        <BookValueAmt>46809</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1543865</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>816894</DepreciationAmt>
        <BookValueAmt>726971</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>2340908</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>MEMBERSHIP BONDS</Desc>
        <Amt>503860</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>503860</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>3414938</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>323118</OtherRevenueAmt>
      <RevenueNotReportedAmt>323118</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>3091820</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>3091820</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3097694</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>323118</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>323118</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>2774576</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>2774576</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 323,118.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 323,118.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB WAS FORMED AS A MEMBERSHIP ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMMODORE, VICE COMMODORE, REAR COMMODORE, FLEET CAPTAIN, SECRETARY AND TREASURER SHALL BE ELECTED AT EACH ANNUAL MEETING OF THE CLUB AND SHALL HOLD OFFICE FOR ONE YEAR AND UNTIL THEIR SUCCESSORS ARE ELECTED AND HAVE QUALIFIED. THE COMMODORE, VICE COMMODORE, AND REAR COMMODORE SHALL EACH HAVE BEEN A MEMBER IN GOOD STANDING FOR 5 YEARS AND A MEMBER OF THE BOARD OF GOVERNORS FOR 1 YEAR, BE THE OWNER OF AT LEAST ONE BOAT WITH A MINIMUM OF 13' LENGTH AND BE DUES PAYING MEMBERS OF THE YACHT RACING ASSOCIATION OF LONG ISLAND SOUND. AT EACH ANNUAL MEETING OF THE CLUB THERE SHALL BE ELECTED THREE MEMBERS OF THE BOARD OF GOVERNORS TO SERVE FOR THREE YEARS AND SUCH OTHERS AS MAY BE NECESSARY TO FILL VACANCIES IN SAID BOARD OF GOVERNORS FOR THE UNEXPIRED TERMS OF THOSE WHOSE PLACES THEY ARE ELECTED TO FILL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BY-LAWS MAY BE AMENDED AT ANY MEETING BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING, PROVIDED THE PROPOSED AMENDMENT AND A COPY OF THE EXISTING BY-LAWS HAVE BEEN MAILED TO EACH MEMBER AT LEAST ONE WEEK PREVIOUS TO SUCH MEETING EXCEPT THAT IN CASE OF A PROPOSED GENERAL REVISION IT SHALL NOT BE NECESSARY TO MAIL EACH MEMBER A COPY OF THE EXISTING BY-LAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE BLACK ROCK YACHT CLUB, INC. (THE CLUB) TREASURER AND FINANCE CHAIR PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD IS REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB CONSULTED A SEARCH FIRM REGARDING SALARY AND AMOUNT PRESENTED TO THE BOARD OF GOVERNORS TO APPROVE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
