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    <ReturnTs>2026-02-16T16:19:51-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>SC CPA PC</BusinessNameLine1Txt>
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        <AddressLine1Txt>534 Broadhollow Rd Suite 300</AddressLine1Txt>
        <CityNm>Melville</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11747</ZIPCd>
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      <BusinessName>
        <BusinessNameLine1Txt>YACHT RACING ASSOCIATION OF LONG ISLAND SOUND INC</BusinessNameLine1Txt>
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      <InCareOfNm>% ROBERT MCHUGH</InCareOfNm>
      <BusinessNameControlTxt>YACH</BusinessNameControlTxt>
      <PhoneNum>5167679240</PhoneNum>
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        <AddressLine1Txt>180 EAST PROSPECT AVE</AddressLine1Txt>
        <CityNm>MAMARONECK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10543</ZIPCd>
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      <PersonNm>ROBERT MCHUGH</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>5167679240</PhoneNum>
      <SignatureDt>2026-02-13</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SANTO CHIAPPONE CPA</PreparerPersonNm>
      <PTIN>P01049172</PTIN>
      <PhoneNum>5163344040</PhoneNum>
      <PreparationDt>2026-02-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.YRALIS.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>24814</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>104305</MembershipDuesAmt>
      <InvestmentIncomeAmt>8153</InvestmentIncomeAmt>
      <TotalRevenueAmt>137272</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>50735</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6375</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>87929</OtherExpensesTotalAmt>
      <TotalExpensesAmt>145039</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7767</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>222579</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>214812</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>211239</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>5573</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>216812</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>2000</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>222579</BOYAmt>
        <EOYAmt>214812</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVISION OF SUPPORT TO YACHT RACING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHEDULING AND PUBLICIZING LONG ISLAND SOUND YACHT RACING ACTIVITY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33674</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ISSUING HANDICAP RATINGS TO APPROXIMATELY 500 BOATS</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION OF CHAMPIONSHIP REGATTTA</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Other program services</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>RICHARD WEST</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM BAXTER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT MCHUGH</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER B BECKER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FREDERICK H HEERDE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EJ HASKELL SR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT SCHWARTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA KENDRICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY CORNELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW BERDON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL MILLARD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SHARON BERND</PersonNm>
        <USAddress>
          <AddressLine1Txt>180 EAST PROSPECT AVE</AddressLine1Txt>
          <CityNm>MAMARONECK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10543</ZIPCd>
        </USAddress>
        <PhoneNum>5167679240</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTCREDIT CARD FEES 6,573DUES AND SUBSCRIPTIONS 4,609INSURANCE 13,469MAILBOX AND RECORD STORAGE 2,343NYS CORPORATION TAX 250PRIZES 7,515FEDERAL INCOME TAXES 167TELEPHONE 4,014WEBSITE DEVELOPMENT 13,050WEBSITE EXPENSES 19,641YRA CHAMPIONSHIPS - FOOD ETC 6,559MEETINGS 4,398SUPPLIES 1,488RACING PROGRAM DEVELOPMENT 2,000SPEAKER FEES 1,853</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPREPAID EXPENSES 5,167 5,573</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARACCRUED EXPENSES 0 2,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION OF SEMINAR ON YACHT RACING 8,186 SEASON AWARDS PRESENTATION 20,185 BLAST EMAIL AND FACEBOOK PUBLICITY FOR MEMBER CLUBS REGATTAS 6,335 TOTAL 34,706</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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