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        <Desc>FLEET EXPENSE</Desc>
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        <ProgramServicesAmt>5026</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>4422</TotalAmt>
        <ProgramServicesAmt>4422</ProgramServicesAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>138307</TotalAmt>
        <ProgramServicesAmt>126482</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11825</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>79605</BOYAmt>
        <EOYAmt>70469</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
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        <EOYAmt>11513</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>146570</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>46574</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>81391</BOYAmt>
        <EOYAmt>99996</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>161116</BOYAmt>
        <EOYAmt>181978</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>318</BOYAmt>
        <EOYAmt>15636</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>318</BOYAmt>
        <EOYAmt>15636</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>160798</BOYAmt>
        <EOYAmt>166342</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>160798</BOYAmt>
        <EOYAmt>166342</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>161116</BOYAmt>
        <EOYAmt>181978</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>5544</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2576</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>339</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2602</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>142965</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39282</CurrentTaxYearAmt>
        <TotalAmt>187764</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>50635</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61048</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45596</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93440</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>104569</CurrentTaxYearAmt>
        <TotalAmt>355288</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>53211</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61387</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48198</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>236405</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>143851</CurrentTaxYearAmt>
        <TotalAmt>543052</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>543052</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>666</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>812</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>1478</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>53877</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62199</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48198</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>236405</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>143851</CurrentTaxYearAmt>
        <TotalAmt>544530</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99730</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99670</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>146570</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>46574</DepreciationAmt>
        <BookValueAmt>99996</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>99996</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNALLY PREPARED FINANCIAL STATMENTS AND FORM 990 ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REGULARLY REVIEWS EACH POTENTIAL CONFLICT OF INTEREST WITH THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, INTERNALLY PREPARED FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>YOUNGSTOWN YACHT CLUB INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>491 WATER STREET</AddressLine1Txt>
          <CityNm>YOUNGSTOWN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14174</ZIPCd>
        </USAddress>
        <EIN>160698375</EIN>
        <PrimaryActivitiesTxt>PROVIDE AND SUPPORT THE TRADITIONS OF THE SPORT OF SAILING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(7)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>1</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>1</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
