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    <ReturnTs>2023-11-14T17:46:52-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
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      <EIN>526009569</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>POTAPSKUT SAILING ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>POTA</BusinessNameControlTxt>
      <PhoneNum>4106883155</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 1178</AddressLine1Txt>
        <CityNm>Pasadena</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21123</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Andrea Gillespie</PersonNm>
      <PersonTitleTxt>Auditor</PersonTitleTxt>
      <PhoneNum>4106883155</PhoneNum>
      <SignatureDt>2023-11-14</SignatureDt>
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        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <ProfilePasswordChangeInd>X</ProfilePasswordChangeInd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>psasailing.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
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      <GrossReceiptsAmt>119760</GrossReceiptsAmt>
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      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>41595</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>47650</MembershipDuesAmt>
      <InvestmentIncomeAmt>32</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
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      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
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      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>51015</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1036</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>113351</TotalExpensesAmt>
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      <OtherChangesInNetAssetsAmt>-59</OtherChangesInNetAssetsAmt>
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      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>149662</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>2814</EOYAmt>
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        <EOYAmt>1250</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>147376</BOYAmt>
        <EOYAmt>153726</EOYAmt>
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      <PrimaryExemptPurposeTxt>To promote the sport of sailing.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Maintain pier, moorings and small club house for use by the Association's members and their guests.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Conduct a week long children's sailing program. The program teaches sailing and water safety.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Sponsor and conduct local sailboat races that are open to the public and hold meetings and social events.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>J Marshall Duer</PersonNm>
        <TitleTxt>Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Wingate</PersonNm>
        <TitleTxt>Vice Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jason Wakeman</PersonNm>
        <TitleTxt>Fleet Captain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tim Ford</PersonNm>
        <TitleTxt>Rear Commodore</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Patrick Bobbitt</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Adam Stevenson</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>William Cooper</PersonNm>
        <TitleTxt>Member at Large</TitleTxt>
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        <PersonNm>Andrea Gillespie</PersonNm>
        <USAddress>
          <AddressLine1Txt>3967 Old York Road</AddressLine1Txt>
          <CityNm>Monkton</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21111</ZIPCd>
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        <PhoneNum>4106883155</PhoneNum>
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      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Business meetings;5833|Jr Sail;19085|Social events;3467|Chandlery;57|Refrigerated drinks;1016|Racing;352|Flying Scots;625|Miscellaneous;48^Total;30483^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Harbor maintenance;10106|Real estate taxes;8799|Liability insurance;6616|Racing;2770|Jr Sail;11482|Social events;5198|Small boat fleet maintenance;9056|Business meetings;6282|Miscellaneous;991^Total;61300^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>The company's accounting system was moved from Quickbooks to another business accounting system and in the process a small amount was left unaccounted for.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;EOY Amount^BGE Deposit;500|Accounts Receivable;750^Total;1250^</ExplanationTxt>
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