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        <Desc>LATE FEES</Desc>
        <TotalRevenueColumnAmt>2261</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2261</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>6786</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1416095</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>717933</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>219955</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>73109</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>545278</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>37375</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>88406</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>993</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2600</TotalAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>1502</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>51280</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>9267</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>87927</TotalAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>76518</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>46182</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FOOD &amp; BEVERAGE COSTS</Desc>
        <TotalAmt>228027</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <TotalAmt>73752</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <TotalAmt>48054</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COGS-FOOD &amp; BEV</Desc>
        <TotalAmt>45265</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>35384</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1450919</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>132438</BOYAmt>
        <EOYAmt>151060</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>419412</BOYAmt>
        <EOYAmt>200228</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>219898</BOYAmt>
        <EOYAmt>275801</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>23276</BOYAmt>
        <EOYAmt>46598</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>10170</BOYAmt>
        <EOYAmt>18179</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1740683</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1153523</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>343752</BOYAmt>
        <EOYAmt>587160</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>1853</BOYAmt>
        <EOYAmt>1853</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1150799</BOYAmt>
        <EOYAmt>1280879</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>28861</BOYAmt>
        <EOYAmt>67197</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>429043</BOYAmt>
        <EOYAmt>547414</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>32849</BOYAmt>
        <EOYAmt>41046</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>490753</BOYAmt>
        <EOYAmt>655657</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>660046</BOYAmt>
        <EOYAmt>625222</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>660046</BOYAmt>
        <EOYAmt>625222</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1150799</BOYAmt>
        <EOYAmt>1280879</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-34824</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>90888</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>90888</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>1649795</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>1153523</DepreciationAmt>
        <BookValueAmt>496272</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>587160</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER CURRENT LIABILITIES</Desc>
        <Amt>41046</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>41046</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>JR SAIL FUNDRAI</Event1Nm>
        <GrossReceiptsEvent1Amt>36243</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>36243</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>36243</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>36243</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>36243</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTING INTEREST AND ACTIVITY IN THE OWNERSHIP, RACING AND CRUISING OF YACHTS AND SMALL BOATS; PROVIDING A MEETING PLACE FOR MEMBERS; AUGMENTING THE RECREATIONAL FACILITIES AND VISITOR ATTRACTIONS OF THE ISLAND OF ST. CROIX.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS SERVE ON THE BOARD, HELP WITH OUR SAILING PROGRAMS, FACILITY AND FLEET REPAIRS &amp; MAINTENANCE AND ENTERTAINMENT ACTIVITIES. NO BENEFITS ARE GIVEN TO OUR VOLUNTEERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE YEAR, THE CLUB EXPANDED THE DINING EXPERIENCE AND CATERING CAPABILITIES FOR EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING BODY ELECTED BY MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BY-LAW AMENDMENTS MUST BE APPROVED BY THE MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED BY COMMODORE AND TREASURER AT A MINIMUM</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>