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        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ATTRACT INDIVIDUALS AND FAMILIES INTERESTED IN YACHTING AND GOOD FELLOWSHIP AND TO ENHANCE THEIR INVOLVEMENT IN THE COMPETITIVE AS WELL AS SOCIAL ASPECTS OF THE SPORT; TO MAINTAIN A PROMINENT ROLE IN YACHTING, ITS HISTORY AND ITS ADVANCEMENT; TO ADHERE TO THE HIGHEST STANDARDS OF CORINTHIAN SPORTSMANSHIP IN ALL ELEMENTS OF THIS MARINE SPORT, AND TO INSURE THAT OUR TRADITIONS OF YACHTING EXCELLENCE ARE PRESERVED BY US AND FUTURE MEMBERS TO SERVE AS AN EXAMPLE TO THE SAILING COMMUNITY AT LARGE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE CONTROLLER AND THE TREASURER PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MANHASSET BAY YACHT CLUB DETERMINES COMPENSATION BY PERFORMING A SALARY COMPARISON OF CLUBS IN THE SURROUNDING AREA. THE CLUB DOES NOT COMPENSATE ANY OF ITS OFFICERS OR DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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          <AddressLine1Txt>451 MAIN STREET</AddressLine1Txt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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