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        <FormAndLineReferenceDesc>Pt III Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part III, Line 12 Description: Paycheck Protection Program 2020: 28400. 2021: 33200.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>The Sail Martha's Vineyard accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. The Sail Martha's Vineyard has identified its tax status as a tax exempt entity as a tax position: however, the Sail Martha's Vineyard has determined that such tax position does not result in an uncertainty requiring recognition. The Sail Martha's Vineyard is not currently under examination by any taxing jurisdiction. Its federal and state income tax returns are generally open for examination for the past 3 years.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 4b</FormAndLineReferenceDesc>
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        <FoodAndBeverageEvent1Amt>27901</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>8723</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Vineyard Cup</Event2Nm>
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        <FoodAndBeverageEvent2Amt>965</FoodAndBeverageEvent2Amt>
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        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
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        <GrossReceiptsTotalAmt>333319</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>333319</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>933</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>24031</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>28866</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9249</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>63079</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>270240</NetIncomeSummaryAmt>
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        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>29950</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Fair Value</MethodOfDeterminingRevenuesTxt>
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      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
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        <ExplanationTxt>Sail Martha's Vineyard has members.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization documented all meetings held and written auctions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization reviews this Form 990 prior to filing.</ExplanationTxt>
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        <ExplanationTxt>Sailing Program 59489. 59489. 0. 0.</ExplanationTxt>
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</Return>
