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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>PART 1, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PERTAINING TO</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOUTH BOSTON YACHT CLUB IS FOR MEMBERS ONLY. ACTIVE MEMBERSHIP IS LIMITED TO 450.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE CLUB ELECT THEIR OFFICERS AND TRUSTEES ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY CHANGES TO THE CLUBS BY-LAWS REQUIRES A TWO-THIRDS VOTE FROM THE ENTIRE MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER REVIEWS THE CLUBS TAX RETURNS WITH THE CPA FIRM WHO PREPARED THEM. THE TREASURER PRESENTS THE TAX RETURNS TO THE GOVERNING BOARD FOR REVIEW BEFORE SIGNING AND FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. THE BOARD OF TRUSTEES ARE PERIODICALLY REMINDED OF WHAT WOULD CONSTITUTE A CONFLICT OF INTEREST; THEY MONITOR ALL RELATIONSHIPS THE CLUB HAS WITH VENDORS FINANCIAL INSTITUTIONS, AND OTHERS PROVIDING SUPPORTING SERVICES. THE ORGANIZATIONS ALSO MONITORS RELATIONSHIPS THAT ITS OFFICERS, DIRECTORS, AND MEMBERS ARE AFFILIATED WITH.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE HELD AT THE CLUBS OFFICE LOCATED AT 1849 COLUMBIA ROAD, SOUTH BOSTON, MA. ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>
