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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-212040</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
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        <CurrentTaxYearMinus3YearsAmt>66027</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86298</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58264</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      <PublicSupportTotal509Amt>4691573</PublicSupportTotal509Amt>
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        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      <Post1975UBTIGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus3YearsAmt>61145</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      <PublicSupportPY509Pct>0.96250</PublicSupportPY509Pct>
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      <InvestmentIncomePYPct>0.03750</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <TotalBookValueLandBuildingsAmt>176479</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>PREPAID EXPENSES</Desc>
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      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>SECURITY DEPOSIT</Desc>
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      <OtherAssetsOrgGrp>
        <Desc>OTHER</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO COCONUT GROVE SAILING CLUB</Desc>
        <Amt>675067</Amt>
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      <TotalLiabilityAmt>675067</TotalLiabilityAmt>
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        <GrossRevenueEvent2Amt>45639</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>18079</FoodAndBeverageEvent2Amt>
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        <GrossRevenueTotalEventsAmt>109307</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>53438</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>53438</DirectExpenseSummaryEventsAmt>
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    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ-01">
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>LAUREN SIMPSON</PersonNm>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>31100</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>231871</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="24020153">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE TREASURER BEFORE FILING AND IS MADE AVAILABLE TO ALL BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PUBLIC WILL BE FURNISHED COPIES OF THE DOCUMENTS, UPON REQUEST. DOCUMENTS ARE AVAILABLE DURING REGULAR BUSINESS HOURS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>CUMULATIVE ROUNDING ADJUSTMENT</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33133</ZIPCd>
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      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
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        </OtherOrganizationName>
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        <InvolvedAmt>97393</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>COCONUT GROVE SAILING CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <InvolvedAmt>0</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>N/A</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
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  </ReturnData>
</Return>