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          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>EMILY CROTTY</PersonNm>
          <USAddress>
            <AddressLine1Txt>4703 13TH STREET W</AddressLine1Txt>
            <CityNm>PALMETTO</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34221</ZIPCd>
          </USAddress>
          <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>40000</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE FUNDS OF THE MANATEE RIVER YOUTH SAILING SUPPORT EDUCATION AND TRAINING IN SAILING AND WATER SAFETY FOR YOUTH.</Description1Txt>
        <Expenses1Amt>315212</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>295268</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>295268</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>295268</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>4429</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>290839</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>14542</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>14542</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>154</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>154</TotalTaxAmt>
        <DistributableBeforeAdjAmt>14388</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>14388</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>14388</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>268413</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>268413</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>14388</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>69222</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>65351</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>67579</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>93671</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>154519</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>450342</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>268413</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>14388</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>254025</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>704367</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>69222</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>635145</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>65351</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>67579</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>93671</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>154519</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>254025</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <TotalGrantOrContriPdDurYrAmt>0</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>PROGRAM FEES</Desc>
          <BusinessCd>900099</BusinessCd>
          <RelatedOrExemptFunctionIncmAmt>55447</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>9982</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>1241</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>9982</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>56688</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>66670</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>2</LineNumberTxt>
          <RelationshipStatementTxt>PROGRAM FEES ARE CHARGED TO PARTICIPANTS TO OFFSET THE DIRECT COSTS OF SERVICES AND ACTIVITIES AND CONTRIBUTED IMPORTANTLY TO THE ACCOMPLISHMENT OF THE FOUNDATION'S EXEMPT PURPOSES BY ENABLING YOUTH TO ENROLL IN SAILING INSTRUCTION, REGATTAS, SAFETY CLINICS, AND OTHER MISSION-ALIGHED EVENTS THAT TEACH SAILING SKILLS AND SPORTSMANSHIP. THESE FEES IMPROVE PROGRAM QUALITY BY FUNDING QUALIFIED INSTRUCTORS, CERTIFIED SAFETY PERSONNEL, AND APPROPRIATE COACHING RATIOS, AND THEY ENSURE SAFE, MISSION-FOCUSED OPERATIONS BY SUPPORTING MAINENTANCE AND SAFETY EQUIPMENT FOR BOATS AND FACILITIES - ALLOWING HANDS ON LEARNING THAT TEACHES RESPONSIBILITY AND RESPECT FOR EQUIPMENT AND THE MARINE ENVIRONMENT. BY ENCOURAGING REGULAR ATTENDANCE AND ACTIVE PARTICIPATION, FEE BASED ENROLLMENT REINFORCES AN ATMOSPHERE OF FUN AND GOOD FELLOWSHIP AND SUPPORTS THE DEVELOPMENT OF SPORTSMANSHIP, SELF RELIANCE, AND RESPECT FOR AUTHORITY; FEES ALSO FACILITATE ORGANIZED CURRICULA AND PARTICIPANT TRACKING, ENABLING THE</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>BISHOP PARKER FOUNDATION</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>1111 9TH AVE W SUITE A</AddressLine1Txt>
          <CityNm>BRADENTON</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34205</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>60000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>DAN S BLALOCK JR FOUNDATION</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>P O BOX 9301</AddressLine1Txt>
          <CityNm>BRADENTON</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34206</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>50000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>11854</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>11854</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW BUILDING</PropertyDesc>
        <AcquiredDt>2017-05-31</AcquiredDt>
        <CostOrOtherBasisAmt>879864</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>158865</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>22560</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTIPARTS BLADE SET COMPLETE (4)</PropertyDesc>
        <AcquiredDt>2024-02-21</AcquiredDt>
        <CostOrOtherBasisAmt>2050</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>411</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>656</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTI MFR. WINNER (7)</PropertyDesc>
        <AcquiredDt>2004-05-31</AcquiredDt>
        <CostOrOtherBasisAmt>35603</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>35603</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CB #003</PropertyDesc>
        <AcquiredDt>2009-01-22</AcquiredDt>
        <CostOrOtherBasisAmt>11938</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11938</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CB #003</PropertyDesc>
        <AcquiredDt>2009-03-27</AcquiredDt>
        <CostOrOtherBasisAmt>11938</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11938</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTI MFR. MCLAUGHLIN MGH02183F403</PropertyDesc>
        <AcquiredDt>2010-08-25</AcquiredDt>
        <CostOrOtherBasisAmt>875</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>875</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTI OQT22941A505</PropertyDesc>
        <AcquiredDt>2010-08-27</AcquiredDt>
        <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1250</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER CB #001 MRF. FLOAT ON 40YBF21197F000018</PropertyDesc>
        <AcquiredDt>2010-06-04</AcquiredDt>
        <CostOrOtherBasisAmt>13500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>13500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTI MFR. MCLAUGHLIN MGH15661G607</PropertyDesc>
        <AcquiredDt>2014-09-03</AcquiredDt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1300</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CB #002</PropertyDesc>
        <AcquiredDt>2015-07-11</AcquiredDt>
        <CostOrOtherBasisAmt>16500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>16500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CB #002 (BIMINI &amp; INSTALLATION)</PropertyDesc>
        <AcquiredDt>2015-07-11</AcquiredDt>
        <CostOrOtherBasisAmt>6645</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6645</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER CB #002 MFR. MAGIC TILT 1M5BA1918G1E12275</PropertyDesc>
        <AcquiredDt>2015-07-11</AcquiredDt>
        <CostOrOtherBasisAmt>1990</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1990</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER CB #003 MFR. MAGIC TILT 1M5BA1711G1E19653</PropertyDesc>
        <AcquiredDt>2016-02-19</AcquiredDt>
        <CostOrOtherBasisAmt>1990</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1990</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTI MFR. FAR EAST (10)</PropertyDesc>
        <AcquiredDt>2016-03-08</AcquiredDt>
        <CostOrOtherBasisAmt>25742</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>25742</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DOCK</PropertyDesc>
        <AcquiredDt>2016-03-30</AcquiredDt>
        <CostOrOtherBasisAmt>47419</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9980</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1216</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPEN BICS (4)</PropertyDesc>
        <AcquiredDt>2018-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>8800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>420 MFR. VANGUARD OQTF2821B001</PropertyDesc>
        <AcquiredDt>2017-02-17</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OPTI CUBES (14)</PropertyDesc>
        <AcquiredDt>2017-03-20</AcquiredDt>
        <CostOrOtherBasisAmt>30000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>30000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CB #001</PropertyDesc>
        <AcquiredDt>2016-07-15</AcquiredDt>
        <CostOrOtherBasisAmt>5635</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5635</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 FE BLACK RACING SPARS</PropertyDesc>
        <AcquiredDt>2016-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
        <PropertyDesc>SAILING</PropertyDesc>
        <AcquiredDt>2025-02-18</AcquiredDt>
        <CostOrOtherBasisAmt>5408</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>406</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILS</PropertyDesc>
        <AcquiredDt>2024-11-15</AcquiredDt>
        <CostOrOtherBasisAmt>1254</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>87</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILS</PropertyDesc>
        <AcquiredDt>2024-11-15</AcquiredDt>
        <CostOrOtherBasisAmt>1254</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>87</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MOTOR</PropertyDesc>
        <AcquiredDt>2025-05-08</AcquiredDt>
        <CostOrOtherBasisAmt>9800</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>136</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2024-08-20</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>146</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2024-09-06</AcquiredDt>
        <CostOrOtherBasisAmt>1495</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>104</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2025-02-11</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>63</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2025-03-24</AcquiredDt>
        <CostOrOtherBasisAmt>2090</CostOrOtherBasisAmt>
        <ComputationMethodTxt>ADS</ComputationMethodTxt>
        <LifeRt>9.000000000000</LifeRt>
        <CurrentYearExpenseAmt>29</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>879864</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>181425</AccumulatedDepreciationAmt>
        <BookValueAmt>698439</BookValueAmt>
        <EOYFMVAmt>698439</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTIPARTS BLADE SET COMPLETE (4)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2050</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1067</AccumulatedDepreciationAmt>
        <BookValueAmt>983</BookValueAmt>
        <EOYFMVAmt>983</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI MFR. WINNER (7)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>35603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>35603</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CB #003</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11938</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11938</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CB #003</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11938</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11938</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI MFR. MCLAUGHLIN MGH02183F403</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>875</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>875</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI OQT22941A505</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1250</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI MFR. MCLAUGHLIN MGH15661G607</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1300</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CB #002</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>16500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>16500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CB #002 (BIMINI &amp; INSTALLATION)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6645</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6645</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI MFR. FAR EAST (10)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25742</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25742</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DOCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>47419</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11196</AccumulatedDepreciationAmt>
        <BookValueAmt>36223</BookValueAmt>
        <EOYFMVAmt>36223</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPEN BICS (4)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8800</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>420 MFR. VANGUARD OQTF2821B001</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI CUBES (14)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>30000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>6 FE BLACK RACING SPARS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>600</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GE REFRIGERATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1016</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1016</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DOLLIES (26) - 14 OPTI, 5 LASER, 4 420, 2 OPEN BICS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1815</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1815</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2 DRAWER LAT FILE, DRY ERASE BOARDS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1733</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1733</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RIGGING FOR 2 420'S</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2453</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2453</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BLACK CARPET TO LINE SALIBOAT STORAGE SLOTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1038</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1038</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RIGGING FOR BIC SAILBOATS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>603</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VIDEO CAMERA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>450</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>450</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTI MFR. ZIM (6)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12660</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11969</AccumulatedDepreciationAmt>
        <BookValueAmt>691</BookValueAmt>
        <EOYFMVAmt>691</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RIGGING FOR ZIM PRAMS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3726</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3393</AccumulatedDepreciationAmt>
        <BookValueAmt>333</BookValueAmt>
        <EOYFMVAmt>333</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>KABOTA TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12181</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11093</AccumulatedDepreciationAmt>
        <BookValueAmt>1088</BookValueAmt>
        <EOYFMVAmt>1088</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>420 MRF. LASER PERFORMANCE LPEF0007J717</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6678</AccumulatedDepreciationAmt>
        <BookValueAmt>1822</BookValueAmt>
        <EOYFMVAmt>1822</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROLLING GATE TO BEACH &amp; DOCK AREA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2634</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>967</AccumulatedDepreciationAmt>
        <BookValueAmt>1667</BookValueAmt>
        <EOYFMVAmt>1667</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DUNCAN DOCK GANGWAY AND NEW PILINGS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>37714</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2941</AccumulatedDepreciationAmt>
        <BookValueAmt>34773</BookValueAmt>
        <EOYFMVAmt>34773</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FLYING SCOT 3924</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1719</AccumulatedDepreciationAmt>
        <BookValueAmt>781</BookValueAmt>
        <EOYFMVAmt>781</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LASER SLIE886IK293</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>344</AccumulatedDepreciationAmt>
        <BookValueAmt>156</BookValueAmt>
        <EOYFMVAmt>156</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LASER MRF. VANGUARD 0QTH5556E202</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>688</AccumulatedDepreciationAmt>
        <BookValueAmt>312</BookValueAmt>
        <EOYFMVAmt>312</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SUNFISH MFR. VANGUARD 0QT37420A303</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2250</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1547</AccumulatedDepreciationAmt>
        <BookValueAmt>703</BookValueAmt>
        <EOYFMVAmt>703</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SUNFISH MFR. AMF AMF67244M78</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>563</AccumulatedDepreciationAmt>
        <BookValueAmt>437</BookValueAmt>
        <EOYFMVAmt>437</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WINDMILL 4205</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>563</AccumulatedDepreciationAmt>
        <BookValueAmt>437</BookValueAmt>
        <EOYFMVAmt>437</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SUNFISH MFR. LASER PERFORMANCE LPE44054C617</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1969</AccumulatedDepreciationAmt>
        <BookValueAmt>1531</BookValueAmt>
        <EOYFMVAmt>1531</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SUMMER SAILING CAMP OPTIPARTS SLEEVED CLUB SAILS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4277</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3045</AccumulatedDepreciationAmt>
        <BookValueAmt>1232</BookValueAmt>
        <EOYFMVAmt>1232</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DOCK IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10992</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1833</AccumulatedDepreciationAmt>
        <BookValueAmt>9159</BookValueAmt>
        <EOYFMVAmt>9159</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>420 RACE SAIL AND HARNESS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>712</AccumulatedDepreciationAmt>
        <BookValueAmt>288</BookValueAmt>
        <EOYFMVAmt>288</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NORTH SAILS OPTI CLUB SAIL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2272</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1617</AccumulatedDepreciationAmt>
        <BookValueAmt>655</BookValueAmt>
        <EOYFMVAmt>655</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LASER 4.7 PRACTIC SAIL, RACE SAIL, AND BOTTOM SECTION</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>357</AccumulatedDepreciationAmt>
        <BookValueAmt>143</BookValueAmt>
        <EOYFMVAmt>143</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CARIBE CND-U0001C424</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5200</AccumulatedDepreciationAmt>
        <BookValueAmt>4800</BookValueAmt>
        <EOYFMVAmt>4800</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTIMAX SPARS MK4 CHARTERED (6)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3074</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1599</AccumulatedDepreciationAmt>
        <BookValueAmt>1475</BookValueAmt>
        <EOYFMVAmt>1475</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT CND-U0001C424-FL3247TX</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>36037</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2503</AccumulatedDepreciationAmt>
        <BookValueAmt>33534</BookValueAmt>
        <EOYFMVAmt>33534</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT TOITTXNYG222-FL9176TU</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>397</AccumulatedDepreciationAmt>
        <BookValueAmt>28203</BookValueAmt>
        <EOYFMVAmt>28203</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT TRAILER 4A91114S7SF317005-KE512M</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14</AccumulatedDepreciationAmt>
        <BookValueAmt>986</BookValueAmt>
        <EOYFMVAmt>986</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT TOITTXNDG222-FL9180TU</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>397</AccumulatedDepreciationAmt>
        <BookValueAmt>28203</BookValueAmt>
        <EOYFMVAmt>28203</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT TRAILER 4A91114S5SF317004-IM47GV</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14</AccumulatedDepreciationAmt>
        <BookValueAmt>986</BookValueAmt>
        <EOYFMVAmt>986</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>28</AccumulatedDepreciationAmt>
        <BookValueAmt>1972</BookValueAmt>
        <EOYFMVAmt>1972</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>815</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11</AccumulatedDepreciationAmt>
        <BookValueAmt>804</BookValueAmt>
        <EOYFMVAmt>804</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5408</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>676</AccumulatedDepreciationAmt>
        <BookValueAmt>4732</BookValueAmt>
        <EOYFMVAmt>4732</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5408</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>406</AccumulatedDepreciationAmt>
        <BookValueAmt>5002</BookValueAmt>
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        <EOYFMVAmt>4732</EOYFMVAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>SAILING</CategoryOrItemTxt>
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        <EOYFMVAmt>5002</EOYFMVAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>SAILS</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>87</AccumulatedDepreciationAmt>
        <BookValueAmt>1167</BookValueAmt>
        <EOYFMVAmt>1167</EOYFMVAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>MOTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>136</AccumulatedDepreciationAmt>
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        <EOYFMVAmt>9664</EOYFMVAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
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        <BookValueAmt>1354</BookValueAmt>
        <EOYFMVAmt>1354</EOYFMVAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1495</CostOrOtherBasisAmt>
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        <BookValueAmt>1391</BookValueAmt>
        <EOYFMVAmt>1391</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>63</AccumulatedDepreciationAmt>
        <BookValueAmt>1437</BookValueAmt>
        <EOYFMVAmt>1437</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2090</CostOrOtherBasisAmt>
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        <EOYFMVAmt>2061</EOYFMVAmt>
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        <EOYBookValueAmt>400</EOYBookValueAmt>
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        <Desc>ADVERTISING</Desc>
        <RevenueAndExpensesPerBooksAmt>1150</RevenueAndExpensesPerBooksAmt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>6954</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6954</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>25514</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>25514</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>LICENSES AND PERMITS</Desc>
        <RevenueAndExpensesPerBooksAmt>322</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>322</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>1666</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1666</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE &amp; REAPIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>43666</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>43666</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>REGATTA EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>4048</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4048</DisbursementsCharitablePrpsAmt>
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        <RevenueAndExpensesPerBooksAmt>1970</RevenueAndExpensesPerBooksAmt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1970</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>INTERNET/WEB/EMAIL</Desc>
        <RevenueAndExpensesPerBooksAmt>5382</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5382</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>32</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>32</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>20402</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>20402</DisbursementsCharitablePrpsAmt>
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    </OtherExpensesSchedule>
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      <OtherIncomeDetail>
        <Desc>PROGRAM FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>55447</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>55447</AdjustedNetIncomeAmt>
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      <OtherLiabilitiesDetail>
        <Desc>PAYROLL TAX PAYABLE</Desc>
        <BOYBookValueAmt>3613</BOYBookValueAmt>
        <EOYBookValueAmt>678</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <BOYBookValueAmt>1304</BOYBookValueAmt>
        <EOYBookValueAmt>6861</EOYBookValueAmt>
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      <OtherProfessionalFeesDetail>
        <CategoryTxt>OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>150</Amt>
        <NetInvestmentIncomeAmt>150</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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        <CategoryTxt>PAYROLL TAX</CategoryTxt>
        <Amt>12268</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>12268</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>REAL ESTATE TAX</CategoryTxt>
        <Amt>10836</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10836</DisbursementsCharitablePrpsAmt>
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    </TaxesSchedule>
  </ReturnData>
</Return>