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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <DepreciationAmt>1346770</DepreciationAmt>
        <BookValueAmt>538626</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>538626</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>BONDS PAYABLE</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>SLIP RENTAL DEPOSITS</Desc>
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      <TotalLiabilityAmt>340810</TotalLiabilityAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FAIRWIND YACHT CLUB IS A MEMBERSHIP ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPLETED FORM 990 IS PROVIDED TO ALL THE DIRECTORS/OFFICERS OF THE CLUB. ALL DIRECTORS/OFFICERS CONFIRM WHETHER THEY CONCUR WITH THE INFORMATION IN THE FORM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB USES ROBERTS RULES OF ORDER. THE CONFLICT OF INTEREST POLICY IS ADDRESSED ON PAGE 394 OF THE 10TH EDITION. THE CLUB REQUIRES ANNUAL DISCLOSURE BY THE BOARD OF DIRECTORS OF ANY CONFLICTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO ITS MEMBERS ON THE CLUB WEBSITE MEMBERS ONLY SECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>