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        <Desc>In 2022 the Wianno Sailing Foundation disbursed a total of $9,877. Sailing organizations in Cape Cod &amp; Islands region received the following gifts:Pleasant Bay Community Boating (501 C 3) received $1,000 for their adaptive sailing program.Nantucket Community Sailing (501 C 3) received $1,000 for their adaptive sailing program.Crosby Boatworks received $3,906 for the maintenance and storage of one Wianno Senior available for unrestricted use by the Foundation in our sailing school for a program named "Sail A Senior". This allows any qualified sailing program to use the boat at no charge. In 2022, WSF began a program, of underwriting a portion of the entry fees for first time Opti competitors believing that support in this way for young racers supports WSF's mission of increasing accessibility for all to the sport of sailing. WSF is committed to defraying at least 50% of the entry fee for first time racers.Stone Horse Yacht Club received $1,012 from WSF in support of first-time racers participating in its Opti Regatta.Barnstable Yacht Club received $1,946 from WSF in support of first-time racers in its Opti regatta.Regatta Parents' Rebate represents $1,012 mailed to the parents of first-time Opti racers competing at Wianno Yacht Club who, due to a failure in communication, paid the full entry fee instead of 50%. WSF mailed rebate checks to these parents in support of our mission to always increase accessibility to the sport of sailing whenever possible.</Desc>
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        <EOYAmt>180000</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>1310315</EOYAmt>
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        <EOYAmt>1310315</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <NetUnrlzdGainsLossesInvstAmt>-13059</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>4747</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <TotalAmt>580313</TotalAmt>
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        <CurrentTaxYearMinus1YearAmt>142451</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95605</CurrentTaxYearAmt>
        <TotalAmt>580313</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>402661</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>177652</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3223</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5909</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3603</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6847</CurrentTaxYearAmt>
        <TotalAmt>19700</TotalAmt>
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      <PublicSupportPY170Pct>0.34430</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
    </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>
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        <BookValueAmt>825617</BookValueAmt>
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        <BookValueAmt>190074</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1015691</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>55237</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Comparable sales</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is distributed electronically to all of the Board Members for review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization makes its governing documents available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 10: Land, Buildings, and Equipment</FormAndLineReferenceDesc>
        <ExplanationTxt>Section 1.263(a)-3(n) Election: Wianno Sailing Foundation Inc 10 Goose Point Lane East Sandwich, MA 02537 EIN: 04-3293135 Wianno Sailing Foundation Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, line 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>IRS Refunds from Taxes Paid in Prior Years 4,747.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
