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        <ExplanationTxt>THE VOLUNTEERS ARE PRIMARILY THE OFFICERS AND TRUSTEE WHO VOLUNTEER THEIR TIME TO CARRY OUT THE FUNCTIONS OF THE CLUB. THE VOLUNTEERS RECEIVE NO FINANCIAL COMPENSATION OR FINANCIAL BENEFITS.</ExplanationTxt>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUEEN CITY YACHT CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>FREE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUEEN CITY YACHT CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>FREE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUEEN CITY YACHT CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUEEN CITY YACHT CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 1 M QUEEN CITY YACHT CLUB PERFORMS ACCOUNTING AND ADMINISTRATIVE FUNCTIONS FOR QUEEN CITY JUNIOR YACHT CLUB. LINE 1 N QUEEN CITY YACHT CLUB (QCYC) LETS THE QUEEN CITY JUNIOR YACHT CLUB USE IT'S FACILITIES FOR THE JUNIOR SAILING PROGRAM AND TO STORE IT'S BOATS. THE JUNIOR YACHT CLUB ALSO GETS THE USE OF TWO LARGE LOCKERS FOR STORAGE. IN ADDITION, QCYC COVERS THE JUNIOR YACHT CLUB ON IT'S INSURANCE POLICY AND SUPPORTS THE JUNIOR YACHT CLUB ADMINISTRATIVELY. ALL OF THIS IS PROVIDED WITHOUT CHARGE. LINE 1 O THE JUNIOR YACHT CLUB USES EMPLOYEES OF THE QUEEN CITY YACHT CLUB TO RUN THE JUNIOR SAILING PROGRAM IN THE SUMMER. THE JUNIOR SAILING PROGRAM EMPLOYEES ARE HIRED ONLY FOR THE SUMMER PROGRAM. THE JUNIOR YACHT CLUB FULLY REIMBURSES THE QUEEN CITY YACHT CLUB FOR ALL COSTS INCURRED. LINE 1 P OCCASIONALLY THE QUEEN CITY YACHT CLUB INCURS AN EXPENSE FOR THE JUNIOR YACHT CLUB BUT IS FULLY REIMBURSED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>