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    <ReturnTs>2021-03-16T07:21:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237175287</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Dillon Yacht Club of Colorado</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Thor Borresen</InCareOfNm>
      <BusinessNameControlTxt>DILL</BusinessNameControlTxt>
      <ForeignPhoneNum>9703908610</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 4308</AddressLine1Txt>
        <CityNm>Dillon</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80435</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Danny E Wilkin</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2021-03-16</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://dillonyachtclub.com/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>29541</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20885</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7480</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>9</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>1008</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1264</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-256</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>159</OtherRevenueTotalAmt>
      <TotalRevenueAmt>28277</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1960</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1001</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>408</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>29950</OtherExpensesTotalAmt>
      <TotalExpensesAmt>33319</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5042</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>104745</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>99703</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>109052</BOYAmt>
        <EOYAmt>59005</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>1756</BOYAmt>
        <EOYAmt>36611</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>36</BOYAmt>
        <EOYAmt>5477</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>110844</BOYAmt>
        <EOYAmt>101093</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6099</BOYAmt>
        <EOYAmt>1390</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>104745</BOYAmt>
        <EOYAmt>99703</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Yacht Club providing social enjoyment and recreation (sailing)</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Week-end Regattas during the summer and fall</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>9600</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Donations to Dillon Junior Sailing, a 501(c)(3) organization providing sailing camps for youth during the summer</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1352</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>9600</TotalProgramServiceExpensesAmt>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Thor Borreson</PersonNm>
        <TitleTxt>Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nicholas Oliva</PersonNm>
        <TitleTxt>Vice Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dawn Darling</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Danny Wilkin</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jim Vogel</PersonNm>
        <TitleTxt>Rear Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DB Tanner</PersonNm>
        <TitleTxt>Past Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Hans Bucher</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Paul Kresge</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Bill Darling</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Gerry Huttrer</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Scott Snyder</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CO</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Danny Eugene Wilkin</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 4308</AddressLine1Txt>
          <CityNm>Dillon</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80435</ZIPCd>
        </USAddress>
        <PhoneNum>9703908610</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| License Fees from Merchandise, $30| Shipping Fees, $17| Adjustment from prior year, $112|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Bank and Merchant Fees, $694.00| Boat Operating Costs, $6189.00| Communications, $809.00| Computer Expenses, $1105.00| Depreciation Expense, $9366.00| Dues &amp; Subscriptions, $693.00| Weekend Event Expenses, $3411.00| Insurance, $5189.00| Licenses and Permits, $1844.00| Supplies, $619.00| Member Services, $31.00|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Asset Name:, BOY Amount:, EOY Amount:| Accounts Receivable, $36, $36| Boats, 0, $4052| Inventory, 0, $1389|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Liabilities Name:, BOY Amount:, EOY Amount:| Donations due to Dillon Junior Sailing, $2123, $1200| Prepaid Membership Dues, $20, $80| Insurance Settlement, $3206, 0| Accounts Payable, $750, $110|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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