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    <ReturnTs>2025-11-05T14:44:16-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Robert Rich Company</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>53 N Park Avenue</AddressLine1Txt>
        <CityNm>Rockville Centre</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11570</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>WET PANTS SAILING ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Robert Campbell</InCareOfNm>
      <BusinessNameControlTxt>CAMP</BusinessNameControlTxt>
      <PhoneNum>5168195399</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 Carriage House Road</AddressLine1Txt>
        <CityNm>Smithtown</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11787</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>ROBERT CAMPBELL</PersonNm>
      <PersonTitleTxt>Financial Secretary</PersonTitleTxt>
      <PhoneNum>5168195399</PhoneNum>
      <SignatureDt>2025-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT RICH</PreparerPersonNm>
      <PTIN>P00282140</PTIN>
      <PhoneNum>2122169600</PhoneNum>
      <PreparationDt>2025-11-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>wetpantssailing.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>100711</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3642</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>66179</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>24681</MembershipDuesAmt>
      <InvestmentIncomeAmt>314</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>579</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>579</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>5316</OtherRevenueTotalAmt>
      <TotalRevenueAmt>100711</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>36496</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>2949</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>351</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>55757</OtherExpensesTotalAmt>
      <TotalExpensesAmt>95553</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5158</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>88805</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>93963</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>55987</BOYAmt>
        <EOYAmt>66982</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>32818</BOYAmt>
        <EOYAmt>26981</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>88805</BOYAmt>
        <EOYAmt>93963</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>88805</BOYAmt>
        <EOYAmt>93963</EOYAmt>
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      <PrimaryExemptPurposeTxt>Sailing affordable &amp; available to all.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Association conducted sailing lessons for 93 children and 8 adults on the Association sailboats with USSA certified instructors.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Association conducted weekly sailboat races for members.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Informal races and crusises were organized to various destinations on Great South Bay, Long Island, NY with 10-15 member sailboats with crew participating.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kim McMackin</PersonNm>
        <TitleTxt>CommodoreDirector</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kaeah Klein</PersonNm>
        <TitleTxt>Vice CommodoreDirector</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jacqueline Noon</PersonNm>
        <TitleTxt>SecretaryDirector</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ting heng</PersonNm>
        <TitleTxt>TreasurerDirector</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robert Campbell</PersonNm>
        <TitleTxt>Financial SecretaryDirector</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike Noon</PersonNm>
        <TitleTxt>Rear CommodoreDirector</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Robert Campbell</PersonNm>
        <USAddress>
          <AddressLine1Txt>1 Carriage House Road</AddressLine1Txt>
          <CityNm>Smithtown</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11787</ZIPCd>
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        <PhoneNum>5168195399</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountClambake ticket sales 2,646Award dinner 2,670</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Scholarship Grantee GSBYRA Street 60 Union Avenue City, State, Zip Center Moriches, NY 11934Relationship Member Relationship Member</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 5,837Insurance 17,041Boat maintenance 3,031Sailing school expenses 7,799Credit card processing 3,084Clam bake 3,687Awards/Trophies 3,973Awards dinner 4,689Other social events 468Junior program 364Advertising-sailing school 150Scholarships 616Website 3,343Accounting software-online 705GSBYRA dues 947Boat &amp; trailer registration 23</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearSailboats,hoist,outboard motor 28,114 23,455Leasehold improvements 4,372 3,526Sails 332 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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