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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>9253</ProgramServiceExpensesAmt>
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        <PersonNm>SARAH SHELDON</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>MEGAN PHELAN</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
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        <PersonNm>JEFF HAMILTON</PersonNm>
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        <PersonNm>DIANA CASTLE</PersonNm>
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        <PersonNm>CHRISSO RHEAULT</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
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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>
        <TitleTxt>SECRETARY</TitleTxt>
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        <PersonNm>SUSAN HARTLE</PersonNm>
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          <AddressLine1Txt>PO BOX 254</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 254</AddressLine2Txt>
          <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 8,883 EXPENSES SOFTWARE AS A SERVICE 4,946 INSURANCE 15,757 FLEET REPAIRS &amp; MAINT 24,514 REGISTRATIONS 3,010 FLOAT MAINTENANCE 4,852 SAILING SUPPLIES 629 TRANSACTION &amp; BANK FEES 2,608 STORAGE RENTAL 2,523 OTHER ADMINISTRATIVE 709 MEMBERSHIP DIRECTORY 902 SAILING PROGRAM SOFTWARE 1,046 OTHER FLEET EXPENSE 5,897 NON-INVESTMENT DEPRECIATION 13,515 TOTAL 89,791</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS 6,928 UNREALIZED LOSSES 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BOATS USED IN SERVICE 133,130 155,910 LESS ACCUMULATED DEPRECIATION 74,709 88,224 MARKETABLE SECURITIES 0 25 TOTAL 58,421 67,711</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARDS 1,515 17,960</ExplanationTxt>
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        <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>
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      <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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