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        <Desc>BANK FEES</Desc>
        <TotalAmt>3441</TotalAmt>
        <ManagementAndGeneralAmt>3441</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONTRIBUTIONS</Desc>
        <TotalAmt>2750</TotalAmt>
        <ManagementAndGeneralAmt>2750</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>20687</TotalAmt>
        <ManagementAndGeneralAmt>20687</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>272945</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>272945</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>115120</BOYAmt>
        <EOYAmt>124680</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>205585</BOYAmt>
        <EOYAmt>215991</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>-2256</BOYAmt>
        <EOYAmt>-5323</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1265825</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1193700</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>72125</BOYAmt>
        <EOYAmt>72125</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>390574</BOYAmt>
        <EOYAmt>407473</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>390574</BOYAmt>
        <EOYAmt>407473</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>390574</BOYAmt>
        <EOYAmt>407473</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>390574</BOYAmt>
        <EOYAmt>407473</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>16899</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>72125</OtherCostOrOtherBasisAmt>
        <BookValueAmt>72125</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1015104</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1015104</DepreciationAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>8898</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>8898</DepreciationAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>169698</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>169698</DepreciationAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>72125</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 6 - CLASSES OF MEMBERS OR STOCKHOLDERS. WESTERN CAROLINA SAILING CLUB (WCSC) IS A NON PROFIT CORPROATION WITH GENERAL MEMBERSHIP AND A GOVERNING BOARD (BOARD OF STEWARDS0. THE BOARD OF STEWARDS IS ELECTED EACH YEAR BY THE CLUBS GENERAL MEMBERSHIP. THE MEMBERS OF THE BOARD OF STEWARDS ARE LISTED IN PART VII.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 7A - ELECTION OF MEMBERS AND THEIR RIGHTS. WESTERN CAROLINA SAILING CLUBS GOVERNING BOARD (BOARD OF STEWARDS) IS ELECTED EACH YEAR BY WCSCS GENERAL MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 7B - DECISIONS SUBJECT TO APPROVAL OR MEMBERS EACH YEAR.THE GENERAL MEMBERSHIP OF WESTERN CAROLINA SAILING CLUB VOTES TO APPROVE THE MEMBERSHIP DUES FOR THE FOLLOWING YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FROM 990, PART VI, LINE 11A - ORGANIZATIONS PROCESS TO REVIEW FORM 990.WESTERN CAROLINA SAILING CLUB HAS PROVIDED A COMPLETE COPY OF FORM 990 TO ITS GOVERNING BOARD (BOARD OF STEWARDS) PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. WESTERN CAROLINA SAILING CLUB MAKES AVAILABLE ANY CHANGES TO ITS GOVERNING DOCUMENTS AND POLICIES THROUGH PUBLICATION ON ITS WEBSITE AND / OR BY REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>