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        <BusinessNameLine1Txt>PETER KLUGEWICZ</BusinessNameLine1Txt>
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        <AddressLine1Txt>172 CORNET STETSON ROAD</AddressLine1Txt>
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      <PersonNm>JENNIFER GREENBERG</PersonNm>
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        <PersonLastNm>GREENBERG</PersonLastNm>
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      <PreparerPersonNm>PETER KLUGEWICZ</PreparerPersonNm>
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    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <PrimaryExemptPurposeTxt>THE PURPOSE OF THE LAKE ONTARIO OPTIMIST SAILING TEAM INC IS TO EDUCATE AND INSTRUCT CHILDREN ON THE SPORT OF SAILBOAT RACING.</PrimaryExemptPurposeTxt>
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          <AddressLine1Txt>172 CORNET STETSON ROAD</AddressLine1Txt>
          <CityNm>SCITUATE</CityNm>
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          <ZIPCd>02066</ZIPCd>
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        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ PART III, LINE 28 PROGRAM SERVICE ACCOMPLISHMENTS:</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>LAKE ONTARIO OPTIMIST SAILING TEAM SELECTS 12-13 CHILDREN TO PARTICIPATE IN THE SUMMER PROGRAM THAT RUNS FOR 45-50 DAYS IN JULY THROUGH AUGUST. PARTICIPANTS RECEIVE EXPERT TRAINING AND DEVELOPMENT SKILLS THROUGH AN INTERNATIONALLY ACCLAIMED COACH. DURING THE PROGRAM CHILDREN WILL TRAVEL TO 5-7 NATIONAL COMPETITIONS AGAINST OTHER ELITE SAILING PROGRAMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ PART V INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS:</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION DID NOT, DURING THE YEAR. PAY ANY PREMIUMS DIRECTLY OR INDIRECTLY ON A PERSONAL BENEFIT CONTRACT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES 370.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BOAT &amp; TRAILER EXPENSES 523.</ExplanationTxt>
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        <ExplanationTxt>INSURANCE 11585.</ExplanationTxt>
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        <ExplanationTxt>LEGAL &amp; PROFESSIONAL SERVICES 2400.</ExplanationTxt>
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        <ExplanationTxt>TEAM FOOD 10761.</ExplanationTxt>
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        <ExplanationTxt>OFFICE SUPPLIES 747.</ExplanationTxt>
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        <ExplanationTxt>REPAIRS &amp; MAINTENANCE 7254.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP FEES 2.</ExplanationTxt>
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        <ExplanationTxt>SUPPLIES 1664.</ExplanationTxt>
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        <ExplanationTxt>TRAVEL 13849.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS EXPENSES 3659.</ExplanationTxt>
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