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        <Desc>REPAIRS MAINTENANCE</Desc>
        <TotalAmt>66595</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SAILING PROGRAM</Desc>
        <TotalAmt>26716</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>YARD HAULING CONTRACTOR</Desc>
        <TotalAmt>30225</TotalAmt>
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      <OtherExpensesGrp>
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        <TotalAmt>38164</TotalAmt>
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      <AllOtherExpensesGrp>
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      <TotalFunctionalExpensesGrp>
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      <CashNonInterestBearingGrp>
        <BOYAmt>26428</BOYAmt>
        <EOYAmt>82104</EOYAmt>
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      <AccountsReceivableGrp>
        <EOYAmt>22060</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>468298</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>64111</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>408231</BOYAmt>
        <EOYAmt>404187</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>434659</BOYAmt>
        <EOYAmt>508351</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>93432</BOYAmt>
        <EOYAmt>8495</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>194210</BOYAmt>
        <EOYAmt>165871</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>5520</BOYAmt>
        <EOYAmt>3000</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>293162</BOYAmt>
        <EOYAmt>177366</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>141497</BOYAmt>
        <EOYAmt>330985</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>141497</BOYAmt>
        <EOYAmt>330985</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>434659</BOYAmt>
        <EOYAmt>508351</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>168434</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>21054</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>23200</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2314</DepreciationAmt>
        <BookValueAmt>20886</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>70419</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>61797</DepreciationAmt>
        <BookValueAmt>8622</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>374679</OtherCostOrOtherBasisAmt>
        <BookValueAmt>374679</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>404187</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>MEMBER DEPOSITS</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RESTAURANT DEPOSIT</Desc>
        <Amt>3000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3000</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by the Treasurer.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>City Island Yacht Club is a member-only club and does not deal with the general public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>City Island Yacht Club is a member-only club and does not deal with the general public.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>