﻿<?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>2025-11-17T12:45:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382963463</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>QUAST JANKE &amp; CO CPA'S PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1010 N JOHNSON</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48708</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383378118</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BAY SAIL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BAYS</BusinessNameControlTxt>
      <PhoneNum>9898931222</PhoneNum>
      <USAddress>
        <AddressLine1Txt>107 5TH STREET 2ND FLOOR</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48708</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PHILIP VELEZ</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <PhoneNum>9892050390</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT E FRISKE CPA</PreparerPersonNm>
      <PTIN>P01083831</PTIN>
      <PhoneNum>9898924549</PhoneNum>
      <PreparationDt>2025-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>PHILIP VELEZ</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>107 5TH STREET 2ND FLOOR</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48708</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>59162</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTPS://WWW.BAYSAILBAYCITY.ORG/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO FOSTER ENVIRONMENTAL STEWARDSHIP OF THE SAGINAW BAY WATERSHED AND THE GREAT LAKES ECOSYSTEM, AND TO PROVIDE PERSONAL DEVELOPMENT OPPORTUNITIES FOR LEARNERS OF ALL AGES THROUGH SHIPBOARD AND LAND-BASED EDUCATIONAL EXPERIENCES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>197349</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>59162</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>109253</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>12317</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>318919</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>59162</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>158587</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>3295</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>163687</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>41547</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>322274</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>44842</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-3355</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>14320</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>282583</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>328566</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>203747</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>278274</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>78836</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>50292</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO FOSTER ENVIRONMENTAL STEWARDSHIP OF THE SAGINAW BAY WATERSHED AND THE GREAT LAKES ECOSYSTEM, AND TO PROVIDE PERSONAL DEVELOPMENT OPPORTUNITIES FOR LEARNERS OF ALL AGES THROUGH SHIPBOARD AND LAND-BASED EDUCATIONAL EXPERIENCES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>27322</ExpenseAmt>
      <Desc>WINDWARD BOUND IS A LIVE-ABOARD VOYAGING EXPERIENCE FOR TEENS AGES 14 TO 18. THE TEENS SAIL ABOARD THE 85-FOOT SCHOONER APPLEDORE IV AND THE 65 SCHOONER APPLEDORE V. DURING THE VOYAGES, WE FOCUS ON SEAMANSHIP AND FRESHWATER SCIENCE, WHICH MEANS LEARNING THE ART OF TRADITIONAL SAILING AND STUDYING THE ECOLOGY OF THE LAKES YOU'RE SAILING ON.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>7774</ExpenseAmt>
        <Desc>ENVIRONMENTAL EDUCATION - EUCATION AND STUDY OF FRESH WATER ECOSYSTEMS</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>N/A</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>N/A</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>35096</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">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">true</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>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>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>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</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>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN FLEMING</PersonNm>
        <PhoneNum>9898931222</PhoneNum>
        <USAddress>
          <AddressLine1Txt>107 5TH STREET 2ND FLOOR</AddressLine1Txt>
          <CityNm>BAY CITY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48708</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE PARKER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BILL COBERLY</PersonNm>
        <TitleTxt>VICE CHAIRMA</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN FLEMING</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHILIP VELEZ</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>59162</AllOtherContributionsAmt>
      <TotalContributionsAmt>59162</TotalContributionsAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>59162</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>3060</TotalAmt>
        <ProgramServicesAmt>3060</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>235</TotalAmt>
        <ProgramServicesAmt>235</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4590</TotalAmt>
        <ManagementAndGeneralAmt>4590</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>359</TotalAmt>
        <ProgramServicesAmt>359</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1720</TotalAmt>
        <ProgramServicesAmt>1595</ProgramServicesAmt>
        <ManagementAndGeneralAmt>125</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>6351</TotalAmt>
        <ProgramServicesAmt>2245</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4106</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>541</TotalAmt>
        <ProgramServicesAmt>541</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>3807</TotalAmt>
        <ProgramServicesAmt>3807</ProgramServicesAmt>
      </InterestGrp>
      <InsuranceGrp>
        <TotalAmt>12433</TotalAmt>
        <ProgramServicesAmt>12433</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACTED SERVICES</Desc>
        <TotalAmt>2883</TotalAmt>
        <ProgramServicesAmt>2883</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BAD DEBT</Desc>
        <TotalAmt>2700</TotalAmt>
        <ProgramServicesAmt>2700</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND SUBS</Desc>
        <TotalAmt>2567</TotalAmt>
        <ProgramServicesAmt>2343</ProgramServicesAmt>
        <ManagementAndGeneralAmt>224</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES &amp; MINOR EQUIPMEN</Desc>
        <TotalAmt>1346</TotalAmt>
        <ProgramServicesAmt>1346</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2250</TotalAmt>
        <ProgramServicesAmt>1549</ProgramServicesAmt>
        <ManagementAndGeneralAmt>701</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>44842</TotalAmt>
        <ProgramServicesAmt>35096</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9746</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>18374</BOYAmt>
        <EOYAmt>73566</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>9209</BOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1309841</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1054841</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>255000</BOYAmt>
        <EOYAmt>255000</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>282583</BOYAmt>
        <EOYAmt>328566</EOYAmt>
      </TotalAssetsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>199116</BOYAmt>
        <EOYAmt>172760</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>62500</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>4631</BOYAmt>
        <EOYAmt>43014</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>203747</BOYAmt>
        <EOYAmt>278274</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>78836</BOYAmt>
        <EOYAmt>50292</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>78836</BOYAmt>
        <EOYAmt>50292</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>282583</BOYAmt>
        <EOYAmt>328566</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>14320</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-42864</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>182578</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>108956</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>197349</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59162</CurrentTaxYearAmt>
        <TotalAmt>548045</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>182578</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>108956</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>197349</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59162</CurrentTaxYearAmt>
        <TotalAmt>548045</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>548045</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus2YearsAmt>394</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3051</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>3445</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>201626</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>201626</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>753116</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>283424</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.72770</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.70450</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 201,626</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </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>255000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>255000</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>375000</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>375000</DepreciationAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>679841</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>679841</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>255000</TotalBookValueLandBuildingsAmt>
      <FederalIncomeTaxLiabilityAmt>24002</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>14590</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>INTEREST PAYABLE</Desc>
        <Amt>4422</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>43014</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FOSTER ENVIRONMENTAL STEWARDSHIP OF THE SAGINAW BAY WATERSHED AND THE GREAT LAKES ECOSYSTEM, AND TO PROVIDE PERSONAL DEVELOPMENT OPPORTUNITIES FOR LEARNERS OF ALL AGES THROUGH SHIPBOARD AND LAND-BASED EDUCATIONAL EXPERIENCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>DEBT TO THE IRS -42,864 DURING THE PERIOD THE ENTITY BECAME AWARE VIA A NOTICE THAT THE PRIOR ADMINISTARTION DIDN'T MAKE THE CORRECT 941 PAYMENTS. THIS RESULTED IN A DEBT TO THE IRS THAT THE ENTITY REACHED PAYMENT TERMS ON. A LIABILITY HAS BEEN BOOKED FOR THE PORTION THE ENTITY DIDN'T PAY DURING THE PERIOD ENDED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>