<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-14T14:39:13-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>133632313</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TOBIN &amp; COMPANY CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2500 WESTCHESTER AVENUE</AddressLine1Txt>
        <CityNm>PURCHASE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10577</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>823186776</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>YOUNG AMERICAN SAILING ACADEMY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>YOUN</BusinessNameControlTxt>
      <PhoneNum>9177151471</PhoneNum>
      <USAddress>
        <AddressLine1Txt>375 FOREST AVENUE</AddressLine1Txt>
        <CityNm>RYE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10580</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PETER BECKER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9148332200</PhoneNum>
      <SignatureDt>2023-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PETER</PersonFirstNm>
        <PersonLastNm>BECKER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN WIENER</PreparerPersonNm>
      <PTIN>P03038904</PTIN>
      <PhoneNum>9148332200</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>PETER BECKER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>375 FOREST AVE</AddressLine1Txt>
        <CityNm>RYE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10580</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>52219</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.YASAILING.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2018</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE ORGANIZATION'S MISSION IS TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION BY PROVIDING AN OFFSHORE SAILING ACADEMY TO FOSTER A NEW GENERATION OF US BASED OFFSHORE SAILORS, BOTH MEN AND WOMEN, THE ORGANIZATION WILL PROMOTE PARTICIPATION IN BOTH NATIONAL AND INTERNAL SAILING EVENTS, AND QUALIFIES UNDER IRC SECTION 501(C)(3), FOSTERING NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>126698</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>40219</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-5417</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>126698</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>34802</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>59363</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>61431</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>59363</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>61431</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>67335</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-26629</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>183959</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>157330</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>7500</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>7500</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>176459</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>149830</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE YOUNG AMERICAN SAILING ACADEMY (YASA) IS WHERE, THROUGH THE RIGORS OF OFFSHORE SAILING, YOUNG SAILORS DEVELOP INTO SKILLED AND HIGHLY CONFIDENT INDIVIDUALS WITH ROBUST CHARACTER. YASA IS A 501(C)(3) NOT-FOR-PROFIT PUBLIC CHARITABLE ORGANIZATION WHOSE VISION IS TO EDUCATE AND DEVELOP A NEW GENERATION OF USA BASED OFFSHORE SAILORS. YASA'S MULTIPLE PROGRAMS ARE GEARED TO BRINGING OFFSHORE SAILING SKILLS TO AS MANY YOUNG CORINTHIAN SAILORS AS POSSIBLE AS WELL AS DEVELOPING STRONG FEMALE LEADERS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>46196</ExpenseAmt>
      <Desc>LEVEL 100 - JUNIORS ARE GIVEN THE "KEYS AND THEIR INDEPENDENCE, SUPPORTED BY FOCUSED ADULT COACHING. THIS LEVEL IS PRIMARILY FOCUSED ON HIGH SCHOOL AGED SAILORS INTERESTED IN DEVELOPING THEIR BIG BOAT AND OFFSHORE SKILLS. THESE SAILORS GAIN SEA MILES AND PRACTICE SKILLS WHILE COMPETING IN INSHORE AND COASTAL RACES FROM EARLY MAY TO LATE SEPTEMBER. THE SAILORS IN THIS PROGRAM HAVE ACCESSED TO THE J/105 YOUNG AMERICAN TO TRAIN AND COMPETE.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>LEVEL 200- IS DESIGNED PRIMARILY FOR EXPERIENCED COLLEGE AGED SAILORS WITH THE DESIRE TO EXPAND THEIR OCEAN SAILING SKILLS. LEVEL 200 IS CAMPAIGN BASED I.E. WE BUILD A TEAM AROUND A BOAT AND A SPECIFIC RACE OR SERIES OF RACES. SOME CAMPAIGNS SUCH AS NEWPORT BERMUDA RACE WILL REQUIRE A HIGH LEVEL OF TIME COMMITMENT AND INTENSITY. EACH LEVEL 200 CAMPAIGN WILL BE MADE UP FROM YASA SAILING TEAM MEMBERS ON AN APPLICATION SELECTION BASIS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>THE ORGANIZATION HAS TWO PROGRAMS: LEVEL 100 - JUNIORS ARE GIVEN THE "KEYS AND THEIR INDEPENDENCE, SUPPORTED BY FOCUSED ADULT COACHING. THIS LEVEL IS PRIMARILY FOCUSED ON HIGH SCHOOL AGED SAILORS INTERESTED IN DEVELOPING THEIR BIG BOAT AND OFFSHORE SKILLS. THESE SAILORS GAIN SEA MILES AND PRACTICE SKILLS WHILE COMPETING IN INSHORE AND COASTAL RACES FROM EARLY MAY TO LATE SEPTEMBER. THE SAILORS IN THIS PROGRAM HAVE ACCESSED TO THE J/105 YOUNG AMERICAN TO TRAIN AND COMPETE. LEVEL 200- IS DESIGNED PRIMARILY FOR EXPERIENCED COLLEGE AGED SAILORS WITH THE DESIRE TO EXPAND THEIR OCEAN SAILING SKILLS. LEVEL 200 IS CAMPAIGN BASED I.E. WE BUILD A TEAM AROUND A BOAT AND A SPECIFIC RACE OR SERIES OF RACES. SOME CAMPAIGNS SUCH AS NEWPORT BERMUDA RACE WILL REQUIRE A HIGH LEVEL OF TIME COMMITMENT AND INTENSITY. EACH LEVEL 200 CAMPAIGN WILL BE MADE UP FROM YASA SAILING TEAM MEMBERS ON AN APPLICATION SELECTION BASIS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>46196</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>PETER BECKER</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>9148332200</PhoneNum>
        <USAddress>
          <AddressLine1Txt>375 FOREST AVE</AddressLine1Txt>
          <CityNm>RYE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10580</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>PETER BECKER</PersonNm>
        <TitleTxt>PRESIDENT/DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH COOPER</PersonNm>
        <TitleTxt>SECRETARY/DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHARON BERND</PersonNm>
        <TitleTxt>TREASURER/DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>40219</AllOtherContributionsAmt>
      <NoncashContributionsAmt>250</NoncashContributionsAmt>
      <TotalContributionsAmt>40219</TotalContributionsAmt>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>12000</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>17417</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>-5417</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-5417</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-5417</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>34802</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-5417</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1950</TotalAmt>
        <ManagementAndGeneralAmt>1950</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1793</TotalAmt>
        <ProgramServicesAmt>1793</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>464</TotalAmt>
        <ProgramServicesAmt>464</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>755</TotalAmt>
        <ProgramServicesAmt>755</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>1008</TotalAmt>
        <ProgramServicesAmt>1008</ProgramServicesAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>15606</TotalAmt>
        <ProgramServicesAmt>15606</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>10620</TotalAmt>
        <ManagementAndGeneralAmt>10620</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>BOAT REPAIRS</Desc>
        <TotalAmt>8822</TotalAmt>
        <ProgramServicesAmt>8822</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BOAT EQUIPMENT</Desc>
        <TotalAmt>6058</TotalAmt>
        <ProgramServicesAmt>6058</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ENTRY FEES</Desc>
        <TotalAmt>4834</TotalAmt>
        <ProgramServicesAmt>4834</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>2607</TotalAmt>
        <ProgramServicesAmt>2607</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>6914</TotalAmt>
        <ProgramServicesAmt>4249</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2665</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>61431</TotalAmt>
        <ProgramServicesAmt>46196</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15235</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>10643</BOYAmt>
        <EOYAmt>17037</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>168949</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>28656</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>173316</BOYAmt>
        <EOYAmt>140293</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>183959</BOYAmt>
        <EOYAmt>157330</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>7500</BOYAmt>
        <EOYAmt>7500</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>7500</BOYAmt>
        <EOYAmt>7500</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>176459</BOYAmt>
        <EOYAmt>149830</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>176459</BOYAmt>
        <EOYAmt>149830</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>183959</BOYAmt>
        <EOYAmt>157330</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-26629</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>82689</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73148</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>126698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51969</CurrentTaxYearAmt>
        <TotalAmt>442004</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>82689</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73148</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>126698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51969</CurrentTaxYearAmt>
        <TotalAmt>442004</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus1YearAmt>6500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16500</CurrentTaxYearAmt>
        <TotalAmt>23000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus1YearAmt>6500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16500</CurrentTaxYearAmt>
        <TotalAmt>23000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>419004</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>82689</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73148</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>126698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51969</CurrentTaxYearAmt>
        <TotalAmt>442004</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94800</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98330</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>168949</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>28656</DepreciationAmt>
        <BookValueAmt>140293</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>140293</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LOANS PAYABLE</Desc>
        <Amt>2000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN PAYABLE</Desc>
        <Amt>5500</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>7500</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEW BY THE TREASURER AND BOARD PRIOR TO FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL BOARDMEMBERS. EACH YEAR, THEY ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT FOR ANY ACTUAL OR POTENTIAL CONFLICTS. IF A CONFLICT WERE TO ARISE, IT WOULD BE BROUGHT TO THE BOARD'S ATTENTION FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE PROVIDED TO MEMBERS ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>YOUNG AMERICAN: PROGRAM SERVICE EXPENSES 2,474. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,474. QUICKBOOKS ONLINE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,691. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,691. BOAT STORAGE: PROGRAM SERVICE EXPENSES 924. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 924. DUES AND MEMBERSHIPS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 749. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 749. SUPPLIES: PROGRAM SERVICE EXPENSES 631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 631. NYS TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225. LICENSES AND CERTIFICATES: PROGRAM SERVICE EXPENSES 220. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
