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        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES AUG</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NANCY HALL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAWRENCE MATTIASEN</PersonNm>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SMITH FINKELSTEIN LUNDBERG ISLER AND</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>456 GRIFFING AVENUE</AddressLine1Txt>
            <CityNm>RIVERHEAD</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11901</ZIPCd>
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        <RelatedOrExemptFuncIncomeAmt>2844685</RelatedOrExemptFuncIncomeAmt>
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        <ExclusionAmt>86888</ExclusionAmt>
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        <BusinessCd>900099</BusinessCd>
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      <OtherRevenueMiscGrp>
        <Desc>LATE FEES REIMBURSEMEN</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>5700</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueTotalAmt>265700</OtherRevenueTotalAmt>
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        <TotalRevenueColumnAmt>3197273</TotalRevenueColumnAmt>
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        <ExclusionAmt>86888</ExclusionAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>914481</TotalAmt>
        <ProgramServicesAmt>557081</ProgramServicesAmt>
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      <OtherEmployeeBenefitsGrp>
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        <ProgramServicesAmt>20319</ProgramServicesAmt>
        <ManagementAndGeneralAmt>93912</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>86524</TotalAmt>
        <ProgramServicesAmt>50137</ProgramServicesAmt>
        <ManagementAndGeneralAmt>36387</ManagementAndGeneralAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>167864</TotalAmt>
        <ManagementAndGeneralAmt>167864</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>45610</TotalAmt>
        <ManagementAndGeneralAmt>45610</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>77079</TotalAmt>
        <ProgramServicesAmt>35645</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41434</ManagementAndGeneralAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>181717</TotalAmt>
        <ProgramServicesAmt>57764</ProgramServicesAmt>
        <ManagementAndGeneralAmt>123953</ManagementAndGeneralAmt>
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      <OccupancyGrp>
        <TotalAmt>38498</TotalAmt>
        <ProgramServicesAmt>9000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29498</ManagementAndGeneralAmt>
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      <TravelGrp>
        <TotalAmt>16955</TotalAmt>
        <ProgramServicesAmt>16955</ProgramServicesAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>39811</TotalAmt>
        <ManagementAndGeneralAmt>39811</ManagementAndGeneralAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>539203</TotalAmt>
        <ProgramServicesAmt>276779</ProgramServicesAmt>
        <ManagementAndGeneralAmt>262424</ManagementAndGeneralAmt>
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      <InsuranceGrp>
        <TotalAmt>290520</TotalAmt>
        <ProgramServicesAmt>118796</ProgramServicesAmt>
        <ManagementAndGeneralAmt>171724</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>MAINTENANCE AND REPAIRS</Desc>
        <TotalAmt>306009</TotalAmt>
        <ProgramServicesAmt>235410</ProgramServicesAmt>
        <ManagementAndGeneralAmt>70599</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>SECURITY</Desc>
        <TotalAmt>190258</TotalAmt>
        <ProgramServicesAmt>190258</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REAL ESTATE TAXES</Desc>
        <TotalAmt>72321</TotalAmt>
        <ProgramServicesAmt>71896</ProgramServicesAmt>
        <ManagementAndGeneralAmt>425</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>36960</TotalAmt>
        <ProgramServicesAmt>36960</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>11911</TotalAmt>
        <ProgramServicesAmt>9411</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2500</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>3129952</TotalAmt>
        <ProgramServicesAmt>1686411</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>317211</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>1091838</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>380850</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>15383869</LandBldgEquipCostOrOtherBssAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>206717</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>287953</EOYAmt>
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      <MortgNotesPyblScrdInvstPropGrp>
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        <EOYAmt>1940841</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>2435511</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
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        <EOYAmt>5899604</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>5832283</BOYAmt>
        <EOYAmt>5899604</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>7353586</BOYAmt>
        <EOYAmt>8335115</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>67321</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>0</FSAuditedInd>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleC documentId="RetDoc1039700001">
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      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>802221</OtherCostOrOtherBasisAmt>
        <BookValueAmt>802221</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
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        <DepreciationAmt>7842628</DepreciationAmt>
        <BookValueAmt>2162151</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>507063</DepreciationAmt>
        <BookValueAmt>1305195</BookValueAmt>
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      <OtherLandBuildingsGrp>
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      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>6545216</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS NO UNRECOGNIZED TAX POSITIONS AT DECEMBER 31,2024 AND 2023. THE ASSOCIATION'S FEDERAL INCOME TAX RETURNS FOR THE FISCAL YEAR 2021 TO 2024 REMAIN OPEN AND SUBJECT TO EXAMINATION BY RESPECTIVE TAX AUTHORITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <HousingAllowanceOrResidenceInd>X</HousingAllowanceOrResidenceInd>
      <WrittenPolicyRefTAndEExpnssInd>0</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>0</SubstantiationRequiredInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LAWRENCE MATTIASEN</PersonNm>
        <TitleTxt>MANAGER</TitleTxt>
        <BaseCompensationFilingOrgAmt>186152</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>186152</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>SEAVIEW ASSOCIATION OF FIRE ISLAND, N.Y., INC. (THE ASSOCIATION) IS A NOT-FOR-PROFIT ASSOCIATION MADE UP OF APPROXIMATELY 368 PROPERTIES INCORPORATED IN 1954 IN THE STATE OF NEW YORK.AND HAS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND DIRECTORS ARE ELECTED BY VOTE OF THE MEMBERSHIP AT THE ASSOCIATION'S ANNUAL MEETING. EACH REGULAR MEMBER IN GOOD STANDING, PERSONALLY PRESENT OR PROXY AT THE ANNUAL MEETING, SHALL ELECT THE OFFICERS AND/OR DIRECTORS BY A CAST OF ONE VOTE IN THE ELECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY AN CERTIFIED PUBLIC ACCOUNTANT. IT IS REVIEWED BY THE PRESIDENT AND THEN CIRCULATED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PERIODICALLY THE CONFLICT OF INTEREST POLICY IS CIRCULATED AND SIGNED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR FINANCIAL INFORMATION IS ONLY AVAILABLE AT AN ASSSOCIATION GENERAL MEETING OR THRU THE FILING OF THE IRS 990.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>16 SURFVIEW LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>5 PENN PLAZA</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10001</ZIPCd>
        </USAddress>
        <EIN>993870858</EIN>
        <PrimaryActivitiesTxt>REAL ESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <TotalIncomeAmt>0</TotalIncomeAmt>
        <EndOfYearAssetsAmt>1268989</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>SEAVIEW ASSOCIATION OF FIRE ISLAND</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>