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        <Desc>SPECIAL EVENTS</Desc>
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        <EOYAmt>498819</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>503193</EOYAmt>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>2225211</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>132963</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <BookValueAmt>1194163</BookValueAmt>
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      <BuildingsGrp>
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        <BookValueAmt>230380</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
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        <BookValueAmt>2059</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1391864</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>812569</DepreciationAmt>
        <BookValueAmt>579295</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>2005897</TotalBookValueLandBuildingsAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: ORGANIZE AND CONDUCT SAILBOAT RACES AND REGATTAS FOR AROUND THE BUOY AND LONG DISTANCE RACES, SOME IN CONJUNCTION WITH OTHER YACHT CLUBS. PROMOTE AND ENCOURAGE SAFE BOATING BY REQUIRING SAILBOAT RACERS TO FOLLOW SAFE BOATING RULES AND TO CARRY SAFETY EQUIPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b - Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 11B - ORGANIZATIONS PROCESS TO REVIEW FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED BY THE TREASURER BEFORE FILING. REVIEWED BY THE BOARD OF DIRECTORS AFTER FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 - Other Organization Documents Publicly Ava</FormAndLineReferenceDesc>
        <ExplanationTxt>No other documents available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 19 -GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 6 - CLASSES OF MEMBERS OR STOCKHOLDERS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS ORGANIZED ON A MEMBERSHIP BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 7A - ELECTION OF MEMBERS AND THEIR RIGHTS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
