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        <Description3Txt>COMMUNITY SAILING: WE'RE COMMITTED TO MAKING SAILING MORE ACCESSIBLE AND INCLUSIVE BY SUPPORTING COMMUNITY-FOCUSED PROGRAMS, FINANCIAL ASSISTANCE, AND OUTREACH EFFORTS THAT CONNECT INDIVIDUALS AND ORGANIZATIONS THROUGHOUT THE TAMPA BAY AREA - ON AND OFF THE WATER. THROUGH PARTNERSHIPS WITH LOCAL NONPROFITS, VETERAN GROUPS, AND ADAPTIVE SAILING PROGRAMS, WE HELP EXPAND ACCESS TO THE WATER FOR INDIVIDUALS AND ORGANIZATIONS WHO MIGHT NOT OTHERWISE HAVE THE OPPORTUNITY. OUR ADULT SAILING COURSES RANGE FROM BEGINNER-LEVEL INSTRUCTION TO ADVANCED RACE TRAINING, WITH AN EMPHASIS ON NEEDS-BASED FINANCIAL ASSISTANCE FOR THOSE SEEKING TO BUILD CONFIDENCE AND SKILLS ON THE WATER. WE ALSO OFFER YOUTH SCHOLARSHIPS AND GRANTS TO SUPPORT PARTICIPATION IN SUMMER CAMPS AND INSTRUCTIONAL PROGRAMS AT THE SPYC SAILING CENTER, HELPING ENSURE THAT FINANCIAL BARRIERS NEVER STAND IN THE WAY OF A YOUNG SAILOR'S JOURNEY.</Description3Txt>
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        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr1Amt>545</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>545</TotalExcessDistributionCyovAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>0</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>545</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>545</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>545</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>2023-12-20</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>17977</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>17977</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>17977</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>17977</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <TotalAmt>0</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <TotalAmt>0</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>4281</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>4281</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
        <TotalSupportGrp>
          <TotalAmt>0</TotalAmt>
        </TotalSupportGrp>
        <PublicSupportType>
          <TotalAmt>0</TotalAmt>
        </PublicSupportType>
        <LargestSupportFromEOGrp>
          <TotalAmt>0</TotalAmt>
        </LargestSupportFromEOGrp>
        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>COREY HALL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>11 CENTRAL AVE</AddressLine1Txt>
            <CityNm>ST PETERSBURG</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33701</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7278926888</RecipientPhoneNum>
          <RecipientEmailAddressTxt>COREY.HALL@SPYC.ORG</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>APPLICATIONS MUST BE SUBMITTED ONLINE THROUGH THE FOUNDATION WEBSITE. THE APPLICANT WILL BE ASKED TO PROVIDE: - A SUMMARY OF THE APPLICANT'S RECENT SAILING EXPERIENCE, INCLUDING TWO NOTABLE EVENTS IN THE PAST THREE YEARS; - THE AMOUNT OF FUNDING REQUESTED; - AN ITEMIZED COMPETITION OR CAMPAIGN BUDGET, INCLUDING COSTS FOR TRAVEL, ENTRY AND CHARTER FEES, LODGING, COMMUNICATIONS, AND UNIFORMS; - A BRIEF EXPLANATION OF HOW THIS GRANT WOULD FURTHER THE APPLICANT'S SAILING GOALS; AND - OTHER SOURCES OF SUPPORT THAT THE APPLICANT IS OR WILL BE RECEIVING.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>APPLICATIONS ARE ACCEPTED QUARTERLY AND ARE DUE BY THE 1ST OF MARCH, JUNE, SEPTEMBER, AND DECEMBER.</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>THE APPLICANT MUST: - BE AN AMATEUR SAILOR LIVING IN THE TAMPA BAY AREA (AN "AMATEUR" SAILOR INCLUDES ANY SAILOR IF THE NATIONAL GOVERNING BODY OF THE SPORT DOES NOT CONSIDER THE TYPE OF SUPPORT PAID TO THE ATHLETE AS DESTROYING THE ATHLETE'S ELIGIBILITY TO PARTICIPATE IN COMPETITIONS AS AN AMATEUR); - BE APPLYING FOR FUNDING TO COVER COSTS, IN WHOLE OR IN PART, TO PARTICIPATE IN NATIONAL OR INTERNATIONAL SAILING COMPETITION(S) AND/OR FOR AN OVERALL CAMPAIGN; AND - NOT HAVE ALREADY RECEIVED MORE THAN ONE GRANT FROM SPSF IN THIS CALENDAR YEAR SINCE SAILORS ARE ONLY ELIGIBLE FOR TWO SPSF GRANTS PER CALENDAR YEAR.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>COREY HALL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>11 CENTRAL AVE</AddressLine1Txt>
            <CityNm>ST PETERSBURG</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33701</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7278926888</RecipientPhoneNum>
          <RecipientEmailAddressTxt>COREY.HALL@SPYC.ORG</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>APPLICATIONS MUST BE SUBMITTED ONLINE THROUGH THE FOUNDATION WEBSITE. THE APPLICANT WILL BE ASKED TO PROVIDE: - AMOUNT OF FUNDING REQUESTED; - A STATEMENT OF INTEREST THAT DESCRIBES THE APPLICANT'S DESIRE TO PARTICIPATE IN THE PROGRAM AND THEIR GOALS FOR THE PROGRAM; - A STATEMENT EXPLAINING THE APPLICANT'S NEED FOR THE SCHOLARSHIP; AND - OTHER SOURCES OF SUPPORT THAT THE APPLICANT IS OR WILL BE RECEIVING.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>APPLICATIONS ARE ACCEPTED QUARTERLY AND ARE DUE BY THE 1ST OF MARCH, JUNE, SEPTEMBER, AND DECEMBER.</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>THE APPLICANT MUST: - BE SEEKING FUNDING TO COVER THE COSTS, IN WHOLE OR IN PART, TO PARTICIPATE IN MARITIME-RELATED EDUCATIONAL PROGRAMS, SUCH AS PROGRAMS RELATED TO SAILING, BOAT-BUILDING, OR ENVIRONMENTAL STEWARDSHIP; AND - LEARN TO SAIL PROGRAMS OFFERED BY SAINT PETERSBURG SAILING CENTER - DEMONSTRATE NEED.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ETHAN COX</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1400 46TH AVE NE</AddressLine1Txt>
            <CityNm>ST PETERSBURG</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33703</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ILCA NORTH AMERICANS</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FINN COX</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1400 46TH AVE NE</AddressLine1Txt>
            <CityNm>ST PETERSBURG</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33703</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ILCA NORTH AMERICANS</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ADAM MENDELBLATT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>137 BAY POINT DR NE</AddressLine1Txt>
            <CityNm>ST PETERSBURG</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33704</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>SON OF DIRECTOR DAVID MENDELBLATT</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ILCA 4.7 WORLDS IN LOS ANGELES</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>REID MENDELBLATT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>137 BAY POINT DR NE</AddressLine1Txt>
            <CityNm>ST PETERSBURG</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33704</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>SON OF DIRECTOR DAVID MENDELBLATT</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ILCA 4.7 WORLDS IN LOS ANGELES</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2000</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>92</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>92</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>92</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>1</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <TransferScheduleDetail>
          <LineNumberTxt>1b(4)</LineNumberTxt>
          <InvolvedAmt>6000</InvolvedAmt>
          <NoncharitableExemptOrgName>
            <BusinessNameLine1Txt>ST PETERSBURG YACHT CLUB INC</BusinessNameLine1Txt>
          </NoncharitableExemptOrgName>
          <TransfersTransAndShrArrngmDesc>THE FOUNDATION HAS A SERVICES AGREEMENT IN PLACE WITH ITS SOLE MEMBER WHEREBY THE MEMBER PROVIDES SERVICES TO THE FOUNDATION INCLUDING, BUT NOT LIMITED TO, ACCOUNTING, FINANCE, AND GENERAL MANAGEMENT. IN ADDITION, REIMBURSEMENT OF EMPLOYEE COSTS AND OTHER GOODS OR SERVICES PURCHASED FOR THE FOUNDATION WILL BE REIMBURSED IN ACCORDANCE WITH THE SERVICE AGREEMENT. ALL REIMBURSEMENTS AND PURCHASES ARE AT ACTUAL COST AND ARE NEGOTIATED AT ARM'S LENGTH TO ASSURE THAT AMOUNTS ARE NOT ABOVE FAIR MARKET VALUE.</TransfersTransAndShrArrngmDesc>
        </TransferScheduleDetail>
        <RelationshipsNonchrtblEOInd>1</RelationshipsNonchrtblEOInd>
        <RelationshipScheduleDetail>
          <OrganizationBusinessName>
            <BusinessNameLine1Txt>ST PETERSBURG YACHT CLUB INC</BusinessNameLine1Txt>
          </OrganizationBusinessName>
          <OrganizationTypeDesc>501(C)(7)</OrganizationTypeDesc>
          <RelationshipDescriptionTxt>THE ST PETERSBURG YACHT CLUB IS THE SOLE MEMBER OF THE ST PETERSBURG SAILING FOUNDATION. THE FOUNDATION'S BOARD OF DIRECTORS IS COMPRISED OF OFFICERS AND DIRECTORS OF ITS MEMBER.</RelationshipDescriptionTxt>
        </RelationshipScheduleDetail>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>GARNER AND CONNIE KOONS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>400 BEACH DR NE UNIT 703</AddressLine1Txt>
          <CityNm>ST PETERSBURG</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>337013065</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>100000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>2625</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2625</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>INFORMATION TECHNOLOGY</Desc>
        <RevenueAndExpensesPerBooksAmt>2689</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2689</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>518</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>92</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>92</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>426</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4237</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4237</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>SERVICE AGREEMENT</CategoryTxt>
        <Amt>6000</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6000</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <SubstantialContributorsSch documentId="RetDoc2089200001">
      <SubstantialContributorDetail>
        <PersonNm>GARNER AND CONNIE KOONS</PersonNm>
        <USAddress>
          <AddressLine1Txt>400 BEACH DR NE UNIT 703</AddressLine1Txt>
          <CityNm>ST PETERSBURG</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33701</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>