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        <TotalAmt>30346</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <TotalAmt>13630</TotalAmt>
        <ProgramServicesAmt>13630</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RACE AND REGATTA EVENTS</Desc>
        <TotalAmt>12244</TotalAmt>
        <ProgramServicesAmt>12244</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EVENT COMMITTEE</Desc>
        <TotalAmt>16639</TotalAmt>
        <ProgramServicesAmt>16639</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MARINA LEASE FEE</Desc>
        <TotalAmt>25573</TotalAmt>
        <ProgramServicesAmt>25573</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3498</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>189473</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>122740</BOYAmt>
        <EOYAmt>144768</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>40003</BOYAmt>
        <EOYAmt>47637</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>29</BOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1265287</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>464906</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>705186</BOYAmt>
        <EOYAmt>800381</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>867958</BOYAmt>
        <EOYAmt>992786</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>867958</BOYAmt>
        <EOYAmt>992786</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>867958</BOYAmt>
        <EOYAmt>992786</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>867958</BOYAmt>
        <EOYAmt>992786</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>124828</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>367739</OtherCostOrOtherBasisAmt>
        <BookValueAmt>367739</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>211867</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>116471</DepreciationAmt>
        <BookValueAmt>95396</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>601541</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>281047</DepreciationAmt>
        <BookValueAmt>320494</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>84140</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>67388</DepreciationAmt>
        <BookValueAmt>16752</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>800381</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2022, JANET AND PHIL COOK SERVED ON BOARD AND ARE HUSBAND AND WIFE.IN 2023, ONLY PHIL COOK WAS ON THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE KEOWEE SAILING CLUB HAS ONE MEMBERSHIP CLASS WITH VOTING PRIVILEGES: REGULAR MEMBERSHIP, AND THE FOLLOWING FOUR MEMBERSHIP CLASSES WITH NO VOTING PRIVILEGES: HONORARY MEMBERSHIPS, SENIOR MEMBERSHIPS, INACTIVE MEMBERSHIPS AND PROVISIONAL MEMBERSHIPS. THESE VOTING PRIVILEGES INCLUDE VOTING FOR THE BOARD OF STEWARDS (THE GOVERNING BODY) AND APPROVING CHANGES TO THE CLUBS BY-LAWS. NONE OF THESE MEMBERSHIP CLASSES CAN RECEIVE THE PROFITS OR EXCESS DUES OR A SHARE OF THE ORGANIZATIONS NET ASSETS UPON THE ORGANIZATIONS DISSOLUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE REGULAR MEMBERSHIP CLASS ANNUALLY ELECTS THE MEMBERS OF THE BOARD OF STEWARDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>AS STATED IN THE CLUBS BY-LAWS: 1) ANY REGULAR MEMBER(SHIP) MAY BE EXPELLED FROM THE CLUB, FOR CAUSE, AT ANY GENERAL OR SPECIAL MEETING, UPON RECOMMENDATION OF THE BOARD OF STEWARDS, PROVIDED BOTH THAT TWO-THIRDS OF THE REGULAR MEMBERS PRESENT CONCUR, AND THAT A QUORUM OF A SIMPLE MAJORITY OF GENERAL MEMBERSHIP IS PRESENT EITHER IN PERSON OR BY PROXY; AND 2) THE BYLAWS, WITH THE EXCEPTION OF ARTICLE I AND ARTICLE IX SECTION 7, MAY BE AMENDED BY A VOTE OF A TWO-THIRDS MAJORITY OF VOTING REGULAR MEMBERS PRESENT, PROVIDED THAT SUCH AMENDMENTS HAVE BEEN PUBLISHED TO THE MEMBERSHIP AT LEAST TWO WEEKS PRIOR TO THE VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMMODORE, TREASURER AND A CLUB MEMBER, WHO IS AN ACCOUNTANT, REVIEW THE FORM TOGETHER AND COMPARE THE FORM 990S FINANCIAL STATEMENTS WITH THE CLUBS BOOKS. ANY QUESTIONS ARE DISCUSSED WITH THE TAX PREPARER AND, IF NECESSARY, CHANGES ARE MADE TO THE RETURN PRIOR TO SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE KEOWEE SAILING CLUB DOES NOT MAKE ANY OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>