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        <ExclusionAmt>1774</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <TotalRevenueColumnAmt>486</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>486</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>486</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>273979</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>228246</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1774</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>64992</TotalAmt>
        <ProgramServicesAmt>60443</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4549</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>48600</TotalAmt>
        <ProgramServicesAmt>45198</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3402</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>7165</TotalAmt>
        <ProgramServicesAmt>6663</ProgramServicesAmt>
        <ManagementAndGeneralAmt>502</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>2201</TotalAmt>
        <ProgramServicesAmt>2047</ProgramServicesAmt>
        <ManagementAndGeneralAmt>154</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <InsuranceGrp>
        <TotalAmt>12738</TotalAmt>
        <ProgramServicesAmt>11846</ProgramServicesAmt>
        <ManagementAndGeneralAmt>892</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>USNT/USNDT DIRECT EXPENSE</Desc>
        <TotalAmt>89903</TotalAmt>
        <ProgramServicesAmt>89903</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OPTI DEVELOPMENT PROGRAM</Desc>
        <TotalAmt>56051</TotalAmt>
        <ProgramServicesAmt>56051</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DIRECT REGATTAS AND EVENT</Desc>
        <TotalAmt>11149</TotalAmt>
        <ProgramServicesAmt>11149</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD PROCESSING FE</Desc>
        <TotalAmt>7338</TotalAmt>
        <ProgramServicesAmt>6824</ProgramServicesAmt>
        <ManagementAndGeneralAmt>514</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>700</TotalAmt>
        <ManagementAndGeneralAmt>700</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>300837</TotalAmt>
        <ProgramServicesAmt>290124</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10713</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>22095</BOYAmt>
        <EOYAmt>81036</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>420565</BOYAmt>
        <EOYAmt>292468</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>223</BOYAmt>
        <EOYAmt>223</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>18653</BOYAmt>
        <EOYAmt>300</EOYAmt>
      </AccountsReceivableGrp>
      <TotalAssetsGrp>
        <BOYAmt>461536</BOYAmt>
        <EOYAmt>374027</EOYAmt>
      </TotalAssetsGrp>
      <DeferredRevenueGrp>
        <BOYAmt>39376</BOYAmt>
        <EOYAmt>40267</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>279175</BOYAmt>
        <EOYAmt>217633</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>318551</BOYAmt>
        <EOYAmt>257900</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>142985</BOYAmt>
        <EOYAmt>116127</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>142985</BOYAmt>
        <EOYAmt>116127</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>461536</BOYAmt>
        <EOYAmt>374027</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-26858</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>41594</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26157</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41124</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43959</CurrentTaxYearAmt>
        <TotalAmt>152834</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>64027</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>232978</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>183322</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>228246</CurrentTaxYearAmt>
        <TotalAmt>708573</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>105621</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>259135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>224446</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>272205</CurrentTaxYearAmt>
        <TotalAmt>861407</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>861407</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearAmt>774</CurrentTaxYearAmt>
        <TotalAmt>774</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>105621</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>259135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>224446</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>272979</CurrentTaxYearAmt>
        <TotalAmt>862181</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99910</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilitiesOrgGrp>
        <Desc>USODA TEAMS PAYABLE</Desc>
        <Amt>113156</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>USODA EVENTS PAYABLE</Desc>
        <Amt>104477</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>217633</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNITED STATES OPTIMIST DINGHY ASSOCIATION (USODA) WAS FORMED TO INTRODUCE AND EDUCATE CHILDREN ABOUT SAILING. THE OPTIMIST CLASS ARE USED FOR THIS PURPOSE AND ARE DESIGNED SPECIFICALLY FOR CHILDREN. THE USODA IS A NATIONWIDE MEMBERSHIP ORGANIZATION THAT SPONSORS, SACTIONS AND OVERSEES THE ACTIVITIES OF THE ASSOCIATION. THERE ARE OVER 400,000 OPTIMISTS CLASS BOATS THROUGHOUT THE WORLD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>USNDT DIRECT EXPENSES - EXPENSES TO OVERSEE USODA RACES/REGATTAS INCLUDING SAFETY AND PROPER REGATTA MANAGEMENT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS COMPRISED OF MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE ORGANIZATION MAY ELECT THE MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE ORGANIZATION'S MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL INFORMATION REVIEWED BY USODA TREASURER AND BOARD OF DIRECTORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>