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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MANY MEMBERS VOLUNTEER OVER AND ABOVE THEIR REQUIRED WORK PARTY HOURS DOING ALL KINDS OF WORK ON THE GROUNDS, IN THE CLUBHOUSE AND AT SAIL SCHOOL AND REGATTAS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE BOARD OF TRUSTEES AT AN ANNUAL MEETING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICER REVIEWS 990 PREPARED BY OUTSIDE ACCOUNTANT</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF TRUSTEES ESTABLISHES SALARY FOR CLUB MANAGER BASED ON COMPARABLE AMOUNTS FOR SIMILAR DUTIES.</ExplanationTxt>
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        <ExplanationTxt>ON REQUEST</ExplanationTxt>
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