<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-11-14T09:20:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112587324</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>B RILEY WEALTH TAX SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>181 EAST JERICHO TURNPIKE</AddressLine1Txt>
        <CityNm>MINEOLA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11501</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>811750176</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CLINTON SAILING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CLIN</BusinessNameControlTxt>
      <PhoneNum>8609124618</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 22</AddressLine1Txt>
        <CityNm>CLINTON</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06413</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEROME WARNER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8605320730</PhoneNum>
      <SignatureDt>2022-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JEROME</PersonFirstNm>
        <PersonLastNm>WARNER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHRYN TRAVIS</PreparerPersonNm>
      <PTIN>P00098112</PTIN>
      <PhoneNum>5166212500</PhoneNum>
      <PreparationDt>2022-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>CLINTONSAIL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>70234</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2542</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>52978</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>1905</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>1905</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>12809</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>12809</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>70234</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>27119</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>154</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2859</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>584</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>31302</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62018</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8216</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>52537</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>60753</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18181</BOYAmt>
        <EOYAmt>30683</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>43129</BOYAmt>
        <EOYAmt>30070</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>61310</BOYAmt>
        <EOYAmt>60753</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>8773</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>52537</BOYAmt>
        <EOYAmt>60753</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CLINTON SAILING CLUB IS DEDICATED TO PROMOTING ACTIVE, SAFE, AND FUN COMMUNITY SAILING. OUR GOAL IS TO CREATE A PROGRAM OPEN TO ALL LOCAL KIDS AGE 8-18 REGARDLESS OF INCOME LEVEL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CLINTON SAILING CLUB IS DEDICATED TO PROMOTING ACTIVE, SAFE, AND FUN COMMUNITY SAILING. OUR GOAL IS TO CREATE A PROGRAM OPEN TO ALL LOCAL KIDS AGES 8-18 REGARDLESS OF INCOME LEVEL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>47486</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>47486</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORETTA EADIE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEROME WARNER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA BETTS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN FELGATE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE KNUDSEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHEILA DUNNING</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA SKIDMORE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT MCCOLLOM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURIE MAZZEO</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATIE MCCOLLOM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JEROME WARNER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 22</AddressLine1Txt>
          <CityNm>CLINTON</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>06413</ZIPCd>
        </USAddress>
        <PhoneNum>8609124618</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>23272</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31121</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9193</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2542</CurrentTaxYearAmt>
        <TotalAmt>118966</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>51149</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37375</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48824</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21288</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67692</CurrentTaxYearAmt>
        <TotalAmt>226328</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>875</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25825</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>26700</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>75296</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>116038</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79945</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30481</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>70234</CurrentTaxYearAmt>
        <TotalAmt>371994</TotalAmt>
      </Total509Grp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus4YearsAmt>2500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14400</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>16900</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>2500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14400</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>16900</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>355094</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>100</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>100</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>100</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>100</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>75396</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>116038</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79945</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30481</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>70234</CurrentTaxYearAmt>
        <TotalAmt>372094</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95430</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.95310</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990/FORM 990EZ</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FUNDRAISING 1,047 ADVERTISING &amp; PROMOTION 722 BANK &amp; MERCHANT FEES 15 CERTIFICATIONS 440 DUES &amp; MEMBERSHIPS 225 INSURANCE 9,895 OFFICE EXPENSES 1,736 BACKGROUND CHECKS 216 SUPPLIES 381 TAXES &amp; REGISTRATION 154 LOAN INTEREST 219 STAFF TRAINING 775 CPR 292 LEGAL AND PROFESSIONAL 197 OTHER GENERAL AND ADMIN 119 APPAREL 1,581 MEALS 119 MISCELLANEOUS EXP 110 NON-INVESTMENT DEPRECIATION 13,059 TOTAL 31,302</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SAILING EQUIPMENT 111,344 111,344 LESS ACCUMULATED DEPRECIATION 68,215 81,274 TOTAL 43,129 30,070</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>GSB LOAN - QUESTS 6,059 0 GSB LOAN - ZESTS 2,714 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>CLINTON SAILING CLUB IS DEDICATED TO PROMOTING ACTIVE, SAFE, AND FUN COMMUNITY SAILING. OUR GOAL IS TO CREATE A PROGRAM OPEN TO ALL LOCAL KIDS AGE 8-18 REGARDLESS OF INCOME LEVEL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
