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    <ReturnTs>2023-09-24T17:50:47-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-04-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>LASER REGATTA SQUADRON</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>LASE</BusinessNameControlTxt>
      <PhoneNum>6153617118</PhoneNum>
      <USAddress>
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        <CityNm>Hermitage</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>370769998</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Julie Bollinger</PersonNm>
      <PersonTitleTxt>Commodore</PersonTitleTxt>
      <PhoneNum>8125897445</PhoneNum>
      <SignatureDt>2023-09-27</SignatureDt>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>www.hiyc.org</WebsiteAddressTxt>
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        <EOYAmt>4325</EOYAmt>
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        <EOYAmt>288731</EOYAmt>
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      <PrimaryExemptPurposeTxt>The purposes of the Club shall be to promote sailing in all its branches; to help promote a code of ethics and safety for the waterways; to provide instruction in boat handling and seamanship; to form a social and activity nucleus for individuals and their families interested in yachting; to develop an active relationship with other sailing organizations; and to foster the Corinthian spirit of good fellowship. The Club will construct and maintain such facilities as are required to accomplish these purposes. The Club is not and shall not be maintained for pecuniary profits.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Competitive, instructional and charitable event for members, other sailing organizations and the middle Tennessee community at large through out the year</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Mooring Field providing year-round moorings for dozens of member-owned vessels</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>16017</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Variety of social and charitable events for members, visiting competitors and the middle Tennessee community at large</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>34189</TotalProgramServiceExpensesAmt>
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        <PersonNm>Julie Bollinger</PersonNm>
        <TitleTxt>Commodore</TitleTxt>
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        <PersonNm>Brian Smokler</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tim Parshall</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jim Milliman</PersonNm>
        <TitleTxt>Board member</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Elizabeth Porter</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Linda Morris</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ray Marley</PersonNm>
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        <PersonNm>Tracy Taylor</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <PersonNm>Tracy Taylor</PersonNm>
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          <CityNm>Hermitage</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>370769998</ZIPCd>
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        <PhoneNum>6153617118</PhoneNum>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Program Expenses for Mooring Field Program ($16,017), Competitive Sailing Program ($8,853) and Social program ($9,319)</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Historic errors in recording of fixed assets and depreciation expense</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Docks $46,900: The Club owns six (6) docks for the use of members and visitors. Four (4) of the docks are maintained by the occupants.The Club maintains two (2) of the docks. All docks have shore-side structural infrastructure and utilities. Boats $13,208: The Club owns motor boats used in its Competitive Sailing Program and Mooring Field Program</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Wilson County,Tennessee real estate tax $4,325 due after the close of the fiscal year</ExplanationTxt>
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