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        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Conducted sailing championship events.</SpecificServicesProvidedTxt>
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        <FormAndLineReferenceDesc>Schedule F, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Direct expenditures for conducting amateur athletic competitions in the sport of sailing are calculated by the accrual method. The evidence that the funds were used as required is that the events occurred as planned.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>World Council members are elected by members from each geographic region.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Members approve changes to the measurement bylaws and constitution.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed by the executive committee of the association. Any amendments or changes are agreed for inclusion in the final Form 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers and directors are required to complete and update a declaration of interests statement each year and required to declare any interests at each meeting.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation for management services is approved by directors based on relevant experience with similar organizations and monitoring and reviewing other available salary information.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, financial statements and conflict of interest policy available to the public upon request.</ExplanationTxt>
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          <CityNm>Falmouth</CityNm>
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          <CountryCd>UK</CountryCd>
          <ForeignPostalCd>TR11 3TN</ForeignPostalCd>
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