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        <ManagementAndGeneralAmt>82786</ManagementAndGeneralAmt>
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        <TotalAmt>99650</TotalAmt>
        <ProgramServicesAmt>99512</ProgramServicesAmt>
        <ManagementAndGeneralAmt>138</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>FOOD PURCHASES</Desc>
        <TotalAmt>89541</TotalAmt>
        <ProgramServicesAmt>89541</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>EVENTS</Desc>
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        <ProgramServicesAmt>40307</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6361</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>HOUSEKEEPING</Desc>
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        <ProgramServicesAmt>36405</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>54592</TotalAmt>
        <ProgramServicesAmt>28409</ProgramServicesAmt>
        <ManagementAndGeneralAmt>26183</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>735791</ProgramServicesAmt>
        <ManagementAndGeneralAmt>617262</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>319267</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>11480</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>3533776</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2154094</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1504289</BOYAmt>
        <EOYAmt>1379682</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>52399</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1683172</BOYAmt>
        <EOYAmt>1762828</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>26162</BOYAmt>
        <EOYAmt>24801</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>12034</BOYAmt>
        <EOYAmt>13927</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>38196</BOYAmt>
        <EOYAmt>38728</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1644976</BOYAmt>
        <EOYAmt>1724100</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1644976</BOYAmt>
        <EOYAmt>1724100</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1683172</BOYAmt>
        <EOYAmt>1762828</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>79124</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>0</FSAuditedInd>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1063161</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>633809</DepreciationAmt>
        <BookValueAmt>429352</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1441699</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>814466</DepreciationAmt>
        <BookValueAmt>627233</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1012839</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>705819</DepreciationAmt>
        <BookValueAmt>307020</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>16077</OtherCostOrOtherBasisAmt>
        <BookValueAmt>16077</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1379682</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE</Desc>
        <Amt>13927</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>13927</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JUNIOR SAILING PROGRAM NOW OPERATES UNDER THE 501(C)3 ORGANIZATION, PORTLAND YACHT CLUB JUNIOR SAILING, FORMED IN 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A MEMBER CLUB, WHEREBY ONCE A MEMBER IS ADMITTED HE/SHE IS ENTITLED TO THE CLUB BENEFITS AS PROVIDED FOR BY THE VARIOUS MEMBERSHIP LEVELS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE APPROXIMATELY 300 MEMBERS WHO VOTE IN A SLATE OF OFFICERS ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY CHANGE IN DUES OR ASSESSMENTS IS SUBJECT TO A VOTE OF THE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE TREASURER AND THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OFFICERS SIGN ANNUALLY THAT THEY UNDERSTAND AND COMPLY WITH THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB MAKES THESE DOCUMENTS AVAILABLE UPON WRITTEN OR VERBAL REQUEST AS REQUIRED BY LAW.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PORTLAND YACHT CLUB JUNIOR SAILING</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>40 OLD POWERHOUSE RD</AddressLine1Txt>
          <CityNm>FALMOUTH</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04105</ZIPCd>
        </USAddress>
        <EIN>332462665</EIN>
        <PrimaryActivitiesTxt>YOUTH SAILING EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>ME</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>Line 7</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PORTLAND YACHT CLUB JUNIOR SAILING</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>38472</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>POOLED EXPENSE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>