<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-01T13:38:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>611857207</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KP Advantage</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>179 Madrone Lane N</AddressLine1Txt>
        <AddressLine2Txt>Suite 205</AddressLine2Txt>
        <CityNm>Bainbridge Island</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98110</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>911928908</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Sail Sand Point</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Seth Muir</InCareOfNm>
      <BusinessNameControlTxt>SAIL</BusinessNameControlTxt>
      <PhoneNum>2066258782</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7861 62nd Ave NE</AddressLine1Txt>
        <CityNm>Seattle</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98115</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SETH MUIR</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>2064279090</PhoneNum>
      <SignatureDt>2023-11-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SETH</PersonFirstNm>
        <PersonLastNm>MUIR</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARTIN R BLEVINS CPA</PreparerPersonNm>
      <PTIN>P02133663</PTIN>
      <PhoneNum>3605354110</PhoneNum>
      <PreparationDt>2023-11-01</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="IRS990-19-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0" referenceDocumentId="IRS990ScheduleO-84-1">
      <PrincipalOfficerNm>SETH MUIR</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>7861 62nd ave NE</AddressLine1Txt>
        <CityNm>Seattle</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98115</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>875048</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.sailsandpoint.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>WA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Community Boating Center</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>46</TotalEmployeeCnt>
      <TotalVolunteersCnt>95</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>204278</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>125726</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>474159</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>774363</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>81336</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-32383</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>214394</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>5238</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>974167</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>872944</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>503308</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>604464</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>42392</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>283713</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>374442</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>787021</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>978906</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>187146</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-105962</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1555569</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1511691</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>29752</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>31260</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1525817</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1480431</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Community boat center</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>99674</ExpenseAmt>
      <RevenueAmt>410695</RevenueAmt>
      <Desc>We provided camp for 538 youth sailors through camps at one location. We awarded 26 scholarships amounting to $11,375. Additionally, through our Leeway Program, we had 26 disadvantaged, at-risk and/or disabled youth come sailing for the day. We awarded this group 26 scholarships. We had 140 racing participants, of which 8 received subsidies amounting to $1,100</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>10810</ExpenseAmt>
        <RevenueAmt>68022</RevenueAmt>
        <Desc>We taught 740 adults to sail with 14 scholarships equaling $2,925 This is a wonderful opportunity for adults to get on the water and see the world from the aquatic environment of Lake Washington. These classes allow most students to then rent boats from us, thus having the chance to include their family and friends.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>61771</ExpenseAmt>
        <RevenueAmt>138348</RevenueAmt>
        <Desc>Through Open Boating, our boat and SUP (stand-up paddle boards) rental program we serviced 11,300 customers from April 15th to October 30th. This provides easy access to the water and serves our mission as well.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>172255</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA-58-1">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD-68-1">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD-68-1">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD-68-1">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD-68-1">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRS990ScheduleD-68-1">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD-68-1">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD-68-1">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-68-1">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-68-1">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>46</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>false</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <ExcsTaxSect4951Or4952Or4953Ind>false</ExcsTaxSect4951Or4952Or4953Ind>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>WA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>In Care of Sail Sand Point</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2065258782</PhoneNum>
        <USAddress>
          <AddressLine1Txt>7861 62nd Ave NE</AddressLine1Txt>
          <CityNm>Seattle</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98115</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>SETH L MUIR</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>77987</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY MACDONALD</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOMMY STEWART</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FELIX KLEBE</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THANDI ONAMI</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WAYNE WAGER</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEIGH WAGER</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BILL DEVOE</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TRAVIS HARTH</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KELLY PRATT</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH TAUBMAN</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>77987</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>125726</AllOtherContributionsAmt>
      <TotalContributionsAmt>125726</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Boat Storage</Desc>
        <BusinessCd>532000</BusinessCd>
        <TotalRevenueColumnAmt>157298</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>157298</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Open Sailing</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>138348</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>138348</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Sail Camp</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>410695</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>410695</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Lessons</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>68022</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>68022</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>774363</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>-72337</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-72337</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>39954</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>39954</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>39954</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>3342</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2104</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1238</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>UW Team Dues</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2000</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>InKind Donated Equip</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2000</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>4000</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>872944</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>706026</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>77987</TotalAmt>
        <ProgramServicesAmt>7799</ProgramServicesAmt>
        <ManagementAndGeneralAmt>35094</ManagementAndGeneralAmt>
        <FundraisingAmt>35094</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>429534</TotalAmt>
        <ProgramServicesAmt>300921</ProgramServicesAmt>
        <ManagementAndGeneralAmt>128613</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>7215</TotalAmt>
        <ProgramServicesAmt>3607</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3247</ManagementAndGeneralAmt>
        <FundraisingAmt>361</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>38555</TotalAmt>
        <ProgramServicesAmt>19278</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17350</ManagementAndGeneralAmt>
        <FundraisingAmt>1927</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>51173</TotalAmt>
        <ProgramServicesAmt>31129</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16508</ManagementAndGeneralAmt>
        <FundraisingAmt>3536</FundraisingAmt>
      </PayrollTaxesGrp>
      <AdvertisingGrp>
        <TotalAmt>4630</TotalAmt>
        <ProgramServicesAmt>2254</ProgramServicesAmt>
        <ManagementAndGeneralAmt>902</ManagementAndGeneralAmt>
        <FundraisingAmt>1474</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>17097</TotalAmt>
        <ProgramServicesAmt>15391</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1706</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>8875</TotalAmt>
        <ProgramServicesAmt>8252</ProgramServicesAmt>
        <ManagementAndGeneralAmt>623</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>50404</TotalAmt>
        <ProgramServicesAmt>8498</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41906</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>9802</TotalAmt>
        <ProgramServicesAmt>8451</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1351</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>588</TotalAmt>
        <ProgramServicesAmt>532</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>60356</TotalAmt>
        <ProgramServicesAmt>60356</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>42908</TotalAmt>
        <ProgramServicesAmt>146</ProgramServicesAmt>
        <ManagementAndGeneralAmt>42762</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Fuel, Reg Fee, Cr Cd Fee</Desc>
        <TotalAmt>51258</TotalAmt>
        <ProgramServicesAmt>51115</ProgramServicesAmt>
        <ManagementAndGeneralAmt>143</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Prof Fees, Bank Fees</Desc>
        <TotalAmt>78688</TotalAmt>
        <ProgramServicesAmt>3003</ProgramServicesAmt>
        <ManagementAndGeneralAmt>75685</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Equip Maint</Desc>
        <TotalAmt>15305</TotalAmt>
        <ProgramServicesAmt>15305</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Other Expenses</Desc>
        <TotalAmt>34531</TotalAmt>
        <ProgramServicesAmt>18675</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15856</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>978906</TotalAmt>
        <ProgramServicesAmt>554712</ProgramServicesAmt>
        <ManagementAndGeneralAmt>381802</ManagementAndGeneralAmt>
        <FundraisingAmt>42392</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>319600</BOYAmt>
        <EOYAmt>305056</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>253644</BOYAmt>
        <EOYAmt>206921</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>1099882</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>823141</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>176874</BOYAmt>
        <EOYAmt>276741</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>775833</BOYAmt>
        <EOYAmt>703123</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>29618</BOYAmt>
        <EOYAmt>19850</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1555569</BOYAmt>
        <EOYAmt>1511691</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>29752</BOYAmt>
        <EOYAmt>31260</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>29752</BOYAmt>
        <EOYAmt>31260</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1300817</BOYAmt>
        <EOYAmt>1255431</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>225000</BOYAmt>
        <EOYAmt>225000</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1525817</BOYAmt>
        <EOYAmt>1480431</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1555569</BOYAmt>
        <EOYAmt>1511691</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-105962</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA-58-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>57599</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>348437</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>206394</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>204278</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>125726</CurrentTaxYearAmt>
        <TotalAmt>942434</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>57599</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>348437</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>206394</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>204278</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>125726</CurrentTaxYearAmt>
        <TotalAmt>942434</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>942434</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>26642</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>4771</CurrentTaxYearAmt>
        <TotalAmt>31413</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>973847</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96774</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.96136</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD-68-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <DisclosedOrgLegCtrlInd>false</DisclosedOrgLegCtrlInd>
      <DisclosedForCharitablePrpsInd>false</DisclosedForCharitablePrpsInd>
      <WrittenPolicyMonitoringInd>false</WrittenPolicyMonitoringInd>
      <Section170hRqrStsfdInd>false</Section170hRqrStsfdInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>119211</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>86179</DepreciationAmt>
        <BookValueAmt>33032</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>980671</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>736962</DepreciationAmt>
        <BookValueAmt>243709</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>276741</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Prepaid Assets</Desc>
        <BookValueAmt>11365</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Dockmaster Petty Cash</Desc>
        <BookValueAmt>235</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>AN Refund Pool</Desc>
        <BookValueAmt>8250</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>19850</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO-85-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Wayne Wager is Leigh Wager's father-in-law</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The finance committee reviews the Form 990 with the Executive</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Director, and then presents to the Board for approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members are required to disclose any conflicts of interest with</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Sail Sand Point.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Furnished upon request</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are available upon request</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
