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      <PrimaryExemptPurposeTxt>TO SPONSOR AND PROMOTE SAILING, BOATING, AND OTHER MARINE-RELATED ACTIVITIES WITH PARTICULAR EMPHASIS UPON EDUCATIONAL AND TRAINING OPPORTUNITIES FOR CHILDREN AND ADULTS FROM THE COMMUNITY.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE PRINCIPAL ACTIVITY OF THE CLUB IS TO PROVIDE SAILING INSTRUCTION AND STRUCTURE TO CHILDREN IN THE COMMUNITY. THE CLUB OFFERS SEVERAL LEVELS OF PROGRAMS WHICH RANGE FROM BEGINNER THROUGH ADVANCED SKILLS FOR CHILDREN OF ALL AGES, INCLUDING AN INTRODUCTORY PROGRAM FOR YOUNGER CHILDREN AGED 5-7. THESE PROGRAMS ARE OFFERED TO CHILDREN OF BOTH CLUB MEMBERS AND NON- MEMBERS, AND THE CLUB OFFERS FINANCIAL SUPPORT FOR CLASSES IN THE FORM OF SCHOLARSHIPS TO QUALIFYING CHILDREN. THE CLUB HAD APROXIMATELY 118 STUDENTS ENROLLED IN THE VARIOUS PROGRAMS. THE CLUB ALSO PROVIDED RACE SUPPORT FOR THE CAMDEN CLASSIC YOUTH REGATTA, WITH RBC STAFF MANAGING CHECK-IN AND SAIL NUMBER ASSIGNMENTS, AS WELL AS ON THE WATER SUPPORT FOR THE RACES.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>ROCKPORT BOAT CLUB IS A MEMBER-BASED CLUB PROVIDING A VENUE AND EVENTS FOR SOCIAL INTERACTION AMONG ITS MEMBERS. THE PRIMARY FOCUS OF MEMBERSHIP IS LEARNING, TEACHING, AND PROMOTING SAILING IN THE COMMUNITY. MEMBERS HAVE ACCESS TO CLUB FACILITIES AND EQUIPMENT IN ADDITION TO SOCIAL EVENTS. THE CLUB HAD APROXIMATELY 375 MEMBERS WHO PARTICIPATED IN VARIOUS SOCIAL ACTIVITIES AND COMMUNITY EVENTS, INCLUDING OFFERING VOLUNTEER SUPPORT FOR OTHER BOATING ORGANIZATIONS AND EVENTS IN THE COMMUNITY.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>THE CLUB OVERSEES AND PROVIDES DOCKING AND DINGHY TIE-OFF FACILITIES FOR THE BOATS OF MEMBERS, AS WELL AS KAYAK STORAGE SPACE. THESE SPACES ARE RENTED OUT FOR ANNUAL FEES TO MEMBERS ONLY, FOR THE CONVENIENCE OF MEMBERS. THE SPACE ALLOWS MEMBERS TO LOAD AND UNLOAD BOATS, PERFORM MAINTENANCE ON BOATS, AND HAVE TRANSPORTATION TO AND FROM LARGER BOATS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8753</ProgramServiceExpensesAmt>
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        <PersonNm>KIM KIMBALL</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
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        <PersonNm>SARAH SHELDON</PersonNm>
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        <PersonNm>MEGAN PHELAN</PersonNm>
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        <PersonNm>JEFF HAMILTON</PersonNm>
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        <PersonNm>DIANA CASTLE</PersonNm>
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        <PersonNm>CHRISSO RHEAULT</PersonNm>
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        <PersonNm>ANGELA LOAVENBRUCK</PersonNm>
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        <PersonNm>NANCY ALBERTSON</PersonNm>
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        <PersonNm>JOHN CURRY</PersonNm>
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        <PersonNm>LAURA HOPKINS</PersonNm>
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        <PersonNm>JOHN CURRY</PersonNm>
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          <AddressLine1Txt>PO BOX 254</AddressLine1Txt>
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          <CityNm>ROCKPORT</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04856</ZIPCd>
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        <PhoneNum>2074707471</PhoneNum>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER DINNERS &amp; EVENTS COST OF GOODS SOLD 9,572 EXPENSES SOFTWARE AS A SERVICE 1,955 50 INSURANCE 14,939 WORKERS COMP 2,098 FLEET REPAIRS &amp; MAINT 10,346 REGISTRATIONS 2,575 FLOAT MAINTENANCE 5,834 SAILING SUPPLIES 1,585 TRANSACTION &amp; BANK FEES 2,824 SAILING PROGRAM EXPENSES 1,500 STUDENT/INSTRUCTOR SHIRTS 1,624 STORAGE RENTAL 2,574 OTHER ADMINISTRATIVE 1,124 MEMBERSHIP DIRECTORY 671 SAILING PROGRAM SOFTWARE 1,344 NON-INVESTMENT DEPRECIATION 7,980 TOTAL 68,595</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS 5,877 UNREALIZED LOSSES 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BOATS USED IN SERVICE 77,311 133,130 LESS ACCUMULATED DEPRECIATION 66,729 74,709 CREDIT CARD RECEIVABLE 317 0 TOTAL 10,899 58,421</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARDS 0 1,515</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SPONSOR AND PROMOTE SAILING, BOATING, AND OTHER MARINE-RELATED ACTIVITIES WITH PARTICULAR EMPHASIS UPON EDUCATIONAL AND TRAINING OPPORTUNITIES FOR CHILDREN AND ADULTS FROM THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRINCIPAL ACTIVITY OF THE CLUB IS TO PROVIDE SAILING INSTRUCTION AND STRUCTURE TO CHILDREN IN THE COMMUNITY. THE CLUB OFFERS SEVERAL LEVELS OF PROGRAMS WHICH RANGE FROM BEGINNER THROUGH ADVANCED SKILLS FOR CHILDREN OF ALL AGES, INCLUDING AN INTRODUCTORY PROGRAM FOR YOUNGER CHILDREN AGED 5-7. THESE PROGRAMS ARE OFFERED TO CHILDREN OF BOTH CLUB MEMBERS AND NON- MEMBERS, AND THE CLUB OFFERS FINANCIAL SUPPORT FOR CLASSES IN THE FORM OF SCHOLARSHIPS TO QUALIFYING CHILDREN. THE CLUB HAD APROXIMATELY 118 STUDENTS ENROLLED IN THE VARIOUS PROGRAMS. THE CLUB ALSO PROVIDED RACE SUPPORT FOR THE CAMDEN CLASSIC YOUTH REGATTA, WITH RBC STAFF MANAGING CHECK-IN AND SAIL NUMBER ASSIGNMENTS, AS WELL AS ON THE WATER SUPPORT FOR THE RACES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>ROCKPORT BOAT CLUB IS A MEMBER-BASED CLUB PROVIDING A VENUE AND EVENTS FOR SOCIAL INTERACTION AMONG ITS MEMBERS. THE PRIMARY FOCUS OF MEMBERSHIP IS LEARNING, TEACHING, AND PROMOTING SAILING IN THE COMMUNITY. MEMBERS HAVE ACCESS TO CLUB FACILITIES AND EQUIPMENT IN ADDITION TO SOCIAL EVENTS. THE CLUB HAD APROXIMATELY 375 MEMBERS WHO PARTICIPATED IN VARIOUS SOCIAL ACTIVITIES AND COMMUNITY EVENTS, INCLUDING OFFERING VOLUNTEER SUPPORT FOR OTHER BOATING ORGANIZATIONS AND EVENTS IN THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 30</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB OVERSEES AND PROVIDES DOCKING AND DINGHY TIE-OFF FACILITIES FOR THE BOATS OF MEMBERS, AS WELL AS KAYAK STORAGE SPACE. THESE SPACES ARE RENTED OUT FOR ANNUAL FEES TO MEMBERS ONLY, FOR THE CONVENIENCE OF MEMBERS. THE SPACE ALLOWS MEMBERS TO LOAD AND UNLOAD BOATS, PERFORM MAINTENANCE ON BOATS, AND HAVE TRANSPORTATION TO AND FROM LARGER BOATS.</ExplanationTxt>
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