<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-21T17:46:45-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-01-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>392036302</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FELLE &amp; ASSOCIATES SC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6855 MARINER DR</AddressLine1Txt>
        <CityNm>MOUNT PLEASANT</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>534063814</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-02-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>390765762</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RACINE YACHT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RACI</BusinessNameControlTxt>
      <PhoneNum>2626348585</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 BARKER ST</AddressLine1Txt>
        <CityNm>RACINE</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GREG MILLER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2626348585</PhoneNum>
      <SignatureDt>2024-05-21</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GREG</PersonFirstNm>
        <PersonLastNm>MILLER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT J FELLE</PreparerPersonNm>
      <PTIN>P00244981</PTIN>
      <PhoneNum>2628869640</PhoneNum>
      <PreparationDt>2024-05-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>AMY CERMAK</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1 N VINCENNES CIRCLE</AddressLine1Txt>
        <CityNm>RACINE</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53402</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>905453</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>RACINEYACHTCLUB.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>FOR THE ENCOURAGEMENT AND PROMOTION OF YACHTING AND THE CREATION OF A SPIRIT OF GOOD FELLOWSHIP.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>212</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>10</TotalEmployeeCnt>
      <TotalVolunteersCnt>310</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>164016</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>172190</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>102</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>6392</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>309649</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>330644</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>473767</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>509226</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>97344</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>90444</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>333460</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>350781</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>430804</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>441225</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>42963</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>68001</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>524444</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>600411</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>257008</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>264974</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>267436</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>335437</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>FOR THE ENCOURAGEMENT AND PROMOTION OF YACHTING AND THE CREATION OF A SPIRIT OF GOOD FELLOWSHIP.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>FOR THE ENCOURAGEMENT AND PROMOTION OF YACHTING AND THE CREATION OF A SPIRIT OF GOOD FELLOWSHIP.</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>10</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>212</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>RACINE YACHT CLUB</PersonNm>
        <PhoneNum>2626348585</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1 BARKER ST</AddressLine1Txt>
          <CityNm>RACINE</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53402</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMY CERMAK</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AARON CRUTHERS</PersonNm>
        <TitleTxt>REAR COMMODO</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SEAN FOX</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURIE HENNIG</PersonNm>
        <TitleTxt>REC. SECRETA</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREG MILLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIPS</Desc>
        <TotalRevenueColumnAmt>172190</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>172190</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>172190</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6392</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6392</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <PersonalAmt>63203</PersonalAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <PersonalAmt>63203</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>63203</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>63203</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossSalesOfInventoryAmt>457780</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>396227</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>61553</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>61553</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>RACE COMMITTEE INCOME</Desc>
        <TotalRevenueColumnAmt>67608</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>67608</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>PROGRAM INCOME</Desc>
        <TotalRevenueColumnAmt>61244</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>61244</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>YOUTH PROGRAMS</Desc>
        <TotalRevenueColumnAmt>38717</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>38717</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>38319</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>38319</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>205888</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>509226</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>509226</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <PayrollTaxesGrp>
        <TotalAmt>90444</TotalAmt>
        <ManagementAndGeneralAmt>90444</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1547</TotalAmt>
        <ManagementAndGeneralAmt>1547</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OccupancyGrp>
        <TotalAmt>40513</TotalAmt>
        <ManagementAndGeneralAmt>40513</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>9255</TotalAmt>
        <ManagementAndGeneralAmt>9255</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>HOUSE SUPPLIES/MAINT/MISC</Desc>
        <TotalAmt>48049</TotalAmt>
        <ManagementAndGeneralAmt>48049</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WI SALES TAX EXP</Desc>
        <TotalAmt>40280</TotalAmt>
        <ManagementAndGeneralAmt>40280</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>YARD COMM EXP</Desc>
        <TotalAmt>33137</TotalAmt>
        <ManagementAndGeneralAmt>33137</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HOOK EXP</Desc>
        <TotalAmt>29899</TotalAmt>
        <ManagementAndGeneralAmt>29899</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>148101</TotalAmt>
        <ManagementAndGeneralAmt>148101</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>441225</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>441225</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>28522</BOYAmt>
        <EOYAmt>22109</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>183697</BOYAmt>
        <EOYAmt>265094</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>29528</BOYAmt>
        <EOYAmt>27286</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>18055</BOYAmt>
        <EOYAmt>30535</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>795882</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>540495</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>264642</BOYAmt>
        <EOYAmt>255387</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>524444</BOYAmt>
        <EOYAmt>600411</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>209907</BOYAmt>
        <EOYAmt>214232</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>47101</BOYAmt>
        <EOYAmt>50742</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>257008</BOYAmt>
        <EOYAmt>264974</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>121342</BOYAmt>
        <EOYAmt>121342</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>146094</BOYAmt>
        <EOYAmt>214095</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>267436</BOYAmt>
        <EOYAmt>335437</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>524444</BOYAmt>
        <EOYAmt>600411</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>68001</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED REVENUE</Desc>
        <Amt>50742</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>50742</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE EXP 0 29,307 0 GALLEY EXP 0 15,138 0 BANDS 0 12,388 0 MEMBERSHIP COMM EXP 0 11,528 0 RACE COMM EXP 0 11,299 0 ENT, MISC PARTIES 0 10,449 0 PIER MAINT 0 8,302 0 OFFICE SUPPLIES &amp; EXPENSE 0 6,462 0 REAL ESTATE/PP TAX 0 6,362 0 CREDIT CARD EXP 0 5,254 0 CLUB BOAT EXP 0 4,682 0 YOUTH EXPENSE 0 4,662 0 BAR SUPPLY/MAINT 0 4,630 0 ADULT SAILING SCHOOL EXPE 0 3,800 0 AFSC EXPENSE 0 3,357 0 COMMODORE/BOARD EXP 0 3,318 0 FOOD EXP 0 2,284 0 DUES, ADS, SUBS 0 1,875 0 POSTAGE 0 1,564 0 TELEPHONE 0 1,440 0 TOTAL 0 148,101 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
