﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-12T14:54:54-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832855077</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRANK J HARRISON CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1669 6 MERCHANTS RD 4A</AddressLine1Txt>
        <CityNm>SANDWICH</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>025631669</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>043293135</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WIANNO SAILING FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WIAN</BusinessNameControlTxt>
      <PhoneNum>5082923184</PhoneNum>
      <USAddress>
        <AddressLine1Txt>10 GOOSE POINT LANE</AddressLine1Txt>
        <CityNm>EAST SANDWICH</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02537</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GEOFFREY LENK</PersonNm>
      <PersonTitleTxt>DIRECTOR/TREASURER</PersonTitleTxt>
      <PhoneNum>5082923184</PhoneNum>
      <SignatureDt>2025-05-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON P ANDERSON</PreparerPersonNm>
      <PTIN>P01633745</PTIN>
      <PhoneNum>5088882000</PhoneNum>
      <PreparationDt>2025-08-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>JEFFREY OAKES</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>10 GOOSE POINT LANE</AddressLine1Txt>
        <CityNm>EAST SANDWICH</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02537</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>490263</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WSAILING.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1995</FormationYr>
      <LegalDomicileStateCd>MA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROMOTES SAILING EDUCATION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>10</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>69121</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>81136</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>16994</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>23519</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-4567</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-6665</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>81548</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>97990</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>21984</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>29845</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>15589</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>20744</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>37573</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>50589</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>43975</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>47401</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1476617</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1464620</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>120000</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>60000</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1356617</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1404620</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE WIANNO SAILING FOUNDATION ACTIVELY PROMOTES RECREATIONAL AND COMPETITIVE SAILING ON MULTIPLE FRONTS. ALTHOUGH THIS FOUNDATION OWNS THE LAND AND BUILDINGS THAT ARE LEASED TO THE WIANNO YACHT CLUB, WE SUCCESSFULLY REACH AND SUPPORT SAILING TO A MUCH WIDER COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>14989</ExpenseAmt>
      <Desc>THE WIANNO SAILING FOUNDATION, INC. (WSF) CONTINUES TO ENSURE THAT A ROBUST, THRIVING SAILING PROGRAM EXISTS AT 101 BRIDGE STREET, OSTERVILLE, MA. SUMMER OF 2024 BROUGHT STUDENTS TO OUR CLASSES, AND THE RETURN OF JUNIOR AND SENIOR SAILING INSTRUCTORS ENSURES A DEGREE OF CONTINUITY AND SAFETY FOR ALL. WSF PROMOTES AND SUPPORTS FOUR PROGRAMS WITHIN THE SAILING SCHOOL: "LEARN TO SAIL", MAB, OPTI AND 420 RACING TEAMS, AND PRIVATE LESSONS. "LEARN TO SAIL" TAUGHT A TOTAL OF 132 STUDENTS AND REMAINS ONE OF OUR MORE POPULAR PROGRAMS. MAB IS FOR THE OLDER STUDENTS WHO HAVE GRADUATED FROM THE OPTI CLASS BUT NO INTEREST IN RACING. IN ADDITION, WE INTEGRATE RACING INTO THE CURRICULUM AND PRIVATE LESSONS FOR THOSE FAMILIES WHOSE SCHEDULES CONFLICT WITH SAILING SCHOOL CLASS TIMES. THE SAILING SCHOOL REMAINS ACCESSIBLE TO ALL IN THE REGION WHO WANT TO LEARN HOW TO SAIL. THERE ARE A FEW SAFETY QUALIFICATIONS THAT EVERYONE MUST MEET BEFORE BEING ADMITTED, AS WE DO NOT HAVE AN ADAPTIVE SAILING PROGRAM AT THIS TIME. LASTLY, THE SAILING SCHOOL WAS GIVEN A WIANNO SENIOR, A LARGER, HEAVIER BOAT FOR USE BY OUR STUDENTS OR ANY YACHT CLUB SAILING DIRECTOR WHO WISHES TO EXPOSE THEIR STUDENTS TO A DIFFERENT TYPE OF VESSEL. WSF IS GRATEFUL FOR THE USE OF THIS BOAT, WHICH PROVIDES A SAILING EXPERIENCE THAT FEW CAN EXPERIENCE ANYMORE. THE WIANNO SAILING FOUNDATION, INC IS EXTREMELY PROUD OF ITS ROBUST AND POPULAR SAILING SCHOOL.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>29845</ExpenseAmt>
        <GrantAmt>29845</GrantAmt>
        <Desc>IN 2024, THE WIANNO SAILING FOUNDATION, INC. DISTRIBUTED GIFTS AND GRANTS TOTALING 29,845: BARNSTABLE YACHT CLUB 501(C)(7) RECEIVED 2,500 TO UNDERWRITE GREEN FLEET ENTRY FEES TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. BASS RIVER YACHT CLUB 501(C)(7) RECEIVED 3,000 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. NANTUCKET COMMUNITY SAILING WAS GRANTED 1,501 IN ORDER TO PURCHASE COSTS FOR KAYAK PIVOTS, STABILIZERS, AND A PADDLING SEAT. PLEASANT BAY COMMUNITY BOATING WAS GRANTED 2,688 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. SAIL CAPE COD RECEIVED 956 TO OVER THE COST OF A MAST STEP REPLACEMENT. STONE HORSE YACHT CLUB 501(C)(7) RECEIVED 2,720 TO COVER THE COSTS OF GREEN FLEET SAILORS TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 34 ENTRIES WERE PAID FOR WITH THESE FUNDS. WEQUAQUET YACHT CLUB RECEIVED 880 TO COVER COSTS OF GREEN FLEET SAILORS AND TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 22 ENTRIES WERE PAID WITH THESE FUNDS. WIANNO SENIOR CLASS ASSOCIATION WAS GIFTED 6,000 TO COVER PARTIAL MAINTENANCE AND STORAGE FOR BOATS USED IN WIANNO YACHT CLUB SAILING SCHOOL AND AVAILABLE TO REGIONAL SAILING PROGRAMS. WIANNO YACHT CLUB 501(C)(7) WAS GIVEN 4,975 TO COVER GREEN FLEET ENTRY FEES FORFIRST TIME RACERS. WILD HARBOR YACHT CLUB WAS GIVEN 4,625 TO LAUNCH A SAILING SCHOOL SCHOLARSHIP FUND.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>44834</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc5">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc5">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>true</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>true</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JEFFREY OAKES</PersonNm>
        <PhoneNum>5082923184</PhoneNum>
        <USAddress>
          <AddressLine1Txt>10 GOOSE POINT LANE</AddressLine1Txt>
          <CityNm>EAST SANDWICH</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02537</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY WILL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFFREY OAKES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LUCY DUFFIELD STEERE</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAMUEL MULLIN</PersonNm>
        <TitleTxt>ASSISTANT CL</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL BENOIT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN GRIFFIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GEOFFREY LENK</PersonNm>
        <TitleTxt>DIRECTOR/TRE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WENDY JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>25960</FundraisingAmt>
      <AllOtherContributionsAmt>55176</AllOtherContributionsAmt>
      <TotalContributionsAmt>81136</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>22709</TotalRevenueColumnAmt>
        <ExclusionAmt>22709</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>1</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>1</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1</TotalRevenueColumnAmt>
        <ExclusionAmt>1</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>385358</SecuritiesAmt>
        <OtherAmt>1059</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>385607</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-249</SecuritiesAmt>
        <OtherAmt>1059</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>810</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-249</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1059</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <ContriRptFundraisingEventAmt>25960</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>6666</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-6666</TotalRevenueColumnAmt>
        <ExclusionAmt>-6666</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>97990</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-249</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>17103</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>29845</TotalAmt>
        <ProgramServicesAmt>29845</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>36</TotalAmt>
        <ManagementAndGeneralAmt>36</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4850</TotalAmt>
        <ManagementAndGeneralAmt>4850</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>7059</TotalAmt>
        <ProgramServicesAmt>7059</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1737</TotalAmt>
        <ProgramServicesAmt>868</ProgramServicesAmt>
        <ManagementAndGeneralAmt>869</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>5971</TotalAmt>
        <ProgramServicesAmt>5971</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>1091</TotalAmt>
        <ProgramServicesAmt>1091</ProgramServicesAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>50589</TotalAmt>
        <ProgramServicesAmt>44834</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5755</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <InfoInScheduleOPartXInd>X</InfoInScheduleOPartXInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>29800</BOYAmt>
        <EOYAmt>29057</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>2983</BOYAmt>
        <EOYAmt>1633</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>1058483</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>54734</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1009720</BOYAmt>
        <EOYAmt>1003749</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>434114</BOYAmt>
        <EOYAmt>430181</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>1476617</BOYAmt>
        <EOYAmt>1464620</EOYAmt>
      </TotalAssetsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>120000</BOYAmt>
        <EOYAmt>60000</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>120000</BOYAmt>
        <EOYAmt>60000</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1356617</BOYAmt>
        <EOYAmt>1404620</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1356617</BOYAmt>
        <EOYAmt>1404620</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1476617</BOYAmt>
        <EOYAmt>1464620</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>47401</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-5369</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>5971</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>130044</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>142451</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95605</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69121</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81136</CurrentTaxYearAmt>
        <TotalAmt>518357</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>130044</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>142451</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95605</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69121</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81136</CurrentTaxYearAmt>
        <TotalAmt>518357</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>373721</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>144636</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3603</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>118</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6847</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17107</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15044</CurrentTaxYearAmt>
        <TotalAmt>42719</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>561076</TotalSupportAmt>
      <PublicSupportCY170Pct>0.25780</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.33790</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>825617</OtherCostOrOtherBasisAmt>
        <BookValueAmt>825617</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>232866</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>54734</DepreciationAmt>
        <BookValueAmt>178132</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1003749</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>SPEAKER</Event1Nm>
        <GrossReceiptsEvent1Amt>25960</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>25960</CharitableContriEvent1Amt>
        <RentFacilityCostsEvent1Amt>4208</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2458</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>25960</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>25960</CharitableContributionsTotAmt>
        <RentFcltyCostsTotalEventsAmt>4208</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2458</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>6666</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-6666</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WIANNO SENIOR CLASS ASSOCIATION IN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1242</AddressLine1Txt>
          <CityNm>SOUTH YARMOUTH</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02664</ZIPCd>
        </USAddress>
        <RecipientEIN>223056112</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>6000</CashGrantAmt>
        <PurposeOfGrantTxt>BOAT MAINT STORAGE</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>12</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>PART 1, LINE 2 ALL GRANT AWARDS ARE RELATED TO MISSSION. A WRITTEN REQUEST DETAILING FINANCIAL NEEDS AND THE PURPOSE OF THE GRANT ARE SUBMITTED TO THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WIANNO SAILING FOUNDATION ACTIVELY PROMOTES RECREATIONAL AND COMPETITIVE SAILING ON MULTIPLE FRONTS. ALTHOUGH THIS FOUNDATION OWNS THE LAND AND BUILDINGS THAT ARE LEASED TO THE WIANNO YACHT CLUB, WE SUCCESSFULLY REACH AND SUPPORT SAILING TO A MUCH WIDER COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: THE SAILING SCHOOL REMAINS ACCESSIBLE TO ALL IN THE REGION WHO WANT TO LEARN HOW TO SAIL. THERE ARE A FEW SAFETY QUALIFICATIONS THAT EVERYONE MUST MEET BEFORE BEING ADMITTED, AS WE DO NOT HAVE AN ADAPTIVE SAILING PROGRAM AT THIS TIME. LASTLY, THE SAILING SCHOOL WAS GIVEN BY A WIANNO SENIOR, A LARGER, HEAVIER BOAT FOR USE BY OUR STUDENTS OR ANY YACHT CLUB SAILING DIRECTOR WHO WISHES TO EXPOSE THEIR STUDENTS TO A DIFFERENT TYPE OF VESSEL. WSF IS GRATEFUL FOR THE USE OF THIS BOAT, WHICH PROVIDES A SAILING EXPERIENCE THAT FEW CAN EXPERIENCE ANYMORE. THE WIANNO SAILING FOUNDATION, INC IS EXTREMELY PROUD OF ITS ROBUST AND POPULAR SAILING SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WIANNO SAILING FOUNDATION, INC. (WSF) CONTINUES TO ENSURE THAT A ROBUST, THRIVING SAILING PROGRAM EXISTS AT 101 BRIDGE STREET, OSTERVILLE, MA. SUMMER OF 2024 BROUGHT STUDENTS TO OUR CLASSES, AND THE RETURN OF JUNIOR AND SENIOR SAILING INSTRUCTORS ENSURES A DEGREE OF CONTINUITY AND SAFETY FOR ALL. WSF PROMOTES AND SUPPORTS FOUR PROGRAMS WITHIN THE SAILING SCHOOL: "LEARN TO SAIL", MAB, OPTI AND 420 RACING TEAMS, AND PRIVATE LESSONS. "LEARN TO SAIL" TAUGHT A TOTAL OF 132 STUDENTS AND REMAINS ONE OF OUR MORE POPULAR PROGRAMS. MAB IS FOR THE OLDER STUDENTS WHO HAVE GRADUATED FROM THE OPTI CLASS BUT NO INTEREST IN RACING. IN ADDITION, WE INTEGRATE RACING INTO THE CURRICULUM AND PRIVATE LESSONS FOR THOSE FAMILIES WHOSE SCHEDULES CONFLICT WITH SAILING SCHOOL CLASS TIMES. THE SAILING SCHOOL REMAINS ACCESSIBLE TO ALL IN THE REGION WHO WANT TO LEARN HOW TO SAIL. THERE ARE A FEW SAFETY QUALIFICATIONS THAT EVERYONE MUST MEET BEFORE BEING ADMITTED, AS WE DO NOT HAVE AN ADAPTIVE SAILING PROGRAM AT THIS TIME. LASTLY, THE SAILING SCHOOL WAS GIVEN A WIANNO SENIOR, A LARGER, HEAVIER BOAT FOR USE BY OUR STUDENTS OR ANY YACHT CLUB SAILING DIRECTOR WHO WISHES TO EXPOSE THEIR STUDENTS TO A DIFFERENT TYPE OF VESSEL. WSF IS GRATEFUL FOR THE USE OF THIS BOAT, WHICH PROVIDES A SAILING EXPERIENCE THAT FEW CAN EXPERIENCE ANYMORE. THE WIANNO SAILING FOUNDATION, INC IS EXTREMELY PROUD OF ITS ROBUST AND POPULAR SAILING SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024, THE WIANNO SAILING FOUNDATION, INC. DISTRIBUTED GIFTS AND GRANTS TOTALING 29,845: BARNSTABLE YACHT CLUB 501(C)(7) RECEIVED 2,500 TO UNDERWRITE GREEN FLEET ENTRY FEES TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. BASS RIVER YACHT CLUB 501(C)(7) RECEIVED 3,000 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. NANTUCKET COMMUNITY SAILING WAS GRANTED 1,501 IN ORDER TO PURCHASE COSTS FOR KAYAK PIVOTS, STABILIZERS, AND A PADDLING SEAT. PLEASANT BAY COMMUNITY BOATING WAS GRANTED 2,688 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. SAIL CAPE COD RECEIVED 956 TO OVER THE COST OF A MAST STEP REPLACEMENT. STONE HORSE YACHT CLUB 501(C)(7) RECEIVED 2,720 TO COVER THE COSTS OF GREEN FLEET SAILORS TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 34 ENTRIES WERE PAID FOR WITH THESE FUNDS. WEQUAQUET YACHT CLUB RECEIVED 880 TO COVER COSTS OF GREEN FLEET SAILORS AND TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 22 ENTRIES WERE PAID WITH THESE FUNDS. WIANNO SENIOR CLASS ASSOCIATION WAS GIFTED 6,000 TO COVER PARTIAL MAINTENANCE AND STORAGE FOR BOATS USED IN WIANNO YACHT CLUB SAILING SCHOOL AND AVAILABLE TO REGIONAL SAILING PROGRAMS. WIANNO YACHT CLUB 501(C)(7) WAS GIVEN 4,975 TO COVER GREEN FLEET ENTRY FEES FORFIRST TIME RACERS. WILD HARBOR YACHT CLUB WAS GIVEN 4,625 TO LAUNCH A SAILING SCHOOL SCHOLARSHIP FUND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL OF THE BOARD MEMBERS FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>7,059 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART X, LINE 10: LAND, BUILDINGS AND EQUIPMENT: SECTION 1.263(A)-3(N) ELECTION WIANNO SAILING FOUNDATION INC 10 GOOSE POINT LANE EAST SANDWICH, MA 02537 EIN: 04-3293135 WIANNO SAILING FOUNDATION INC. IS ELECTING TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER REGULATION SECTION 1.263(A)-3(N).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 5,971</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>