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      <Desc>The Wianno Sailing Foundation, Inc. (WSF) continues to ensure that a robust, thriving sailing program exists at 101 Bridge Street; Osterville, MA. Summer 2023 brought more students to our classes, and the return of junior and senior sailing instructors ensures a degree of continuity and safety for all.The Foundation promotes and supports four programs within the sailing school: "Learn to Sail", MAB, Opti and 420 Racing Teams, and Private Lessons. Learn to Sail taught a total of 213 students and is our most popular program. MAB is for older students who have graduated from the Opti classes but have no interest in racing. Lastly, we integrate racing into the curriculum and private lessons for those families whose schedules conflict with sailing school class times. The sailing school remains accessible to all in the region who want to learn how to sail. There are a few safety qualifications that everyone must meet before being admitted, as we do not have an adaptive sailing program at this time. Lastly, the sailing school was given a Wianno Senior, a larger, heavier boat for use by our students or any yacht club sailing director who wishes to expose their students to a different type of vessel. WSF is grateful for the use of this boat, which provides a sailing experience that that few can experience anymore.The Wianno Sailing Foundation, Inc. is extremely proud of its robust and popular sailing school.</Desc>
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        <Desc>In 2023, the Wianno Sailing Foundation distributed gifts totaling $21,799 to sailing programs and regional organizations around Cape Cod &amp; Islands. The disbursements were made to:Barnstable Yacht Club was given $2,769 to underwrite Green Fleet entry fees for first time racers. Nantucket Community Sailing received $1,000 for their adaptive sailing program.Pleasant Bay Community Boating was gifted $2,033 to buy adaptive sailing equipment for their program.Sail Cape Cod received $3,451 for their adaptive sailing program.Wild Harbor Yacht Club was given $2,500 to launch a sailing school scholarship fund.Wianno Yacht Club was given $1,950 to cover Green Fleet entry fees for first time racers.Wianno Senior Class Association was gifted $1,797 and $6,300 to cover partial maintenance and storage for boats used in the Wianno Yacht Club sailing school and available to regional sailing programs.</Desc>
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        <Desc>Miscellaneous Expense</Desc>
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        <ManagementAndGeneralAmt>70</ManagementAndGeneralAmt>
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        <EOYAmt>120000</EOYAmt>
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        <EOYAmt>120000</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>1476617</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>43975</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>2327</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus3YearsAmt>130044</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>142451</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95605</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69121</CurrentTaxYearAmt>
        <TotalAmt>579988</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>130044</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>142451</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95605</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69121</CurrentTaxYearAmt>
        <TotalAmt>579988</TotalAmt>
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      <SubstantialContributorsTotAmt>372672</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>207316</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
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        <CurrentTaxYearMinus3YearsAmt>3603</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>118</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6847</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17107</CurrentTaxYearAmt>
        <TotalAmt>33584</TotalAmt>
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      <PublicSupportPY170Pct>0.29610</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <BookValueAmt>825617</BookValueAmt>
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      </BuildingsGrp>
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    <IRS990ScheduleG documentId="RetDoc1041300001">
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        <CharitableContributionsTotAmt>28314</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>8820</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>2121</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>11267</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13388</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-4568</NetIncomeSummaryAmt>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Wianno Senior Class Association Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 1242</AddressLine1Txt>
          <CityNm>South Yarmouth</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02664</ZIPCd>
        </USAddress>
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        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>8097</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>Maintenance and storage for boats.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>All grant awards are related to mission. A written request detailing financial needs and the purpose of the grant are submitted to the Organization.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is distributed electronically to all of the Board Members for review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors are required to review and sign the conflict of interest policy annually. The President and Treasurer monitor and investigate any potential conflicts of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization makes its governing documents available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 10: Land, Buildings, and Equipment</FormAndLineReferenceDesc>
        <ExplanationTxt>Section 1.263(a)-3(n) Election: Wianno Sailing Foundation Inc 10 Goose Point Lane East Sandwich, MA 02537 EIN: 04-3293135 Wianno Sailing Foundation Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>