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        <ProgramServicesAmt>51828</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3523</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>37480</TotalAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>2160</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>26434</ProgramServicesAmt>
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      <OccupancyGrp>
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        <ProgramServicesAmt>118737</ProgramServicesAmt>
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        <ProgramServicesAmt>158590</ProgramServicesAmt>
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        <ProgramServicesAmt>73529</ProgramServicesAmt>
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        <ProgramServicesAmt>72596</ProgramServicesAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>857534</EOYAmt>
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        <EOYAmt>857534</EOYAmt>
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        <BOYAmt>889398</BOYAmt>
        <EOYAmt>1003535</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-58664</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>64348</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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    <IRS990ScheduleD documentId="RetDoc3">
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        <DepreciationAmt>329616</DepreciationAmt>
        <BookValueAmt>285823</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>155045</DepreciationAmt>
        <BookValueAmt>127374</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>413197</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>12861</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>TIPS PAYABLE</Desc>
        <Amt>6228</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED EXPENSES</Desc>
        <Amt>6037</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>5909</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>RENT PAYABLE</Desc>
        <Amt>4725</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER LIABILITIES</Desc>
        <Amt>165</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>35925</TotalLiabilityAmt>
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    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>YACHT CLUB ACTIVITIES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MIAMI YACHT CLUB IS A MEMBER SUPPORTED AND GOVERNED ORGANIZATION. MEMBERS ARE ADMITTED UPON APPROVAL OF THE BOARD OF GOVERNORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND BOARD MEMBERS ARE ELECTED BY THE MIAMI YACHT CLUB MEMBERSHIP ON AN ANNUAL BASIS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES MAY NOT BE MADE TO THE BYLAWS WITHOUT THE APPROVAL OF THE MEMBERSHIP. MAJOR DECISIONS, AS DESCRIBED IN THE BYLAWS, MUST BE APPROVED BY THE BOARD OF GOVERNORS BEFORE THEY ARE IMPLEMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED AND APPROVED BY THE COMMODORE AND TREASURER BEFORE FILING. THE FORM 990 IS MADE AVAILABLE TO ALL GOVERNORS AND MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS ARE NOT COMPENSATED. THE CLUB MANAGER'S BACKGROUND, SALARY AND DUTIES ARE REVIEWED AND APPROVED BY THE BOARD BEFORE HIRE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS ARE NOT COMPENSATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS AVAILABLE UPON REQUEST. IT IS ALSO AVAILABLE THROUGH GUIDESTAR AND OTHER PUBLIC WEBSITES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>DJ SERVICE 49,300 0 0 SECURITY SERVICE 38,781 0 0 REAL STATE TAXES 28,414 0 0 OFFICE SUPPLIES AND SOFTW 14,533 1,615 0 EQUIPMENT RENTAL 12,579 0 0 POOL EXPENSES 12,117 0 0 LANDSCAPING 10,593 0 0 TRAVEL 8,484 0 0 SALES TAX ON PURCHASES 6,207 0 0 PAYROLL PROCESSING 4,657 822 0 BAD DEBT EXPENSE 3,615 0 0 LICENSES AND FEES 3,580 0 0 DUES AND SUBSCRIPTIONS 3,443 0 0 CHARGEBACK EXPENSES 2,857 0 0 ONLINE SERVICES 2,622 0 0 OUTSIDE SERVICES 2,501 0 0 TRAINING 2,329 0 0 COMMITTEE EXPENSES 2,193 0 0 UNIFORMS 2,075 0 0 RENTAL PROGRAM EXPENSES 1,703 0 0 MISCELLANEOUS EXPENSES 1,104 0 0 OTHER TAXES 983 0 0 POSTAGE 534 0 0 LINEN EXPENSE 515 0 0 FUEL FEE 402 0 0 SOFTWARE MAINTENANCE 348 0 0 PENALTIES 0 259 0 WEBSITE 74 0 0 TOTAL 216,543 2,696 0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 64,348</ExplanationTxt>
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          <BusinessNameLine1Txt>MYC YOUTH SAILING FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33132</ZIPCd>
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        <PrimaryActivitiesTxt>YOUTH SAIL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>5</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MIAMI YACH</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>true</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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          <BusinessNameLine1Txt>MYC YOUTH SAILING FOUNDATION INC</BusinessNameLine1Txt>
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        <TransactionTypeTxt>Q</TransactionTypeTxt>
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        <MethodOfAmountDeterminationTxt>PAID PER BOOKS</MethodOfAmountDeterminationTxt>
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</Return>