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    <ReturnTs>2021-05-17T12:00:26-07:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>Charles A Luther CPA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1937-A Oak Park Blvd</AddressLine1Txt>
        <CityNm>Pleasant Hill</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94523</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>942446256</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MARTINEZ YACHT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MART</BusinessNameControlTxt>
      <PhoneNum>9252285450</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 128</AddressLine1Txt>
        <CityNm>MARTINEZ</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94553</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LAURA PHILPOT</PersonNm>
      <PersonTitleTxt>STAFF COMMODORE</PersonTitleTxt>
      <SignatureDt>2021-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LAURA</PersonFirstNm>
        <PersonLastNm>PHILPOT</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Charles A Luther</PreparerPersonNm>
      <PTIN>P00140369</PTIN>
      <PhoneNum>9259456533</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <GrossReceiptsAmt>106930</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>18082</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>61891</MembershipDuesAmt>
      <InvestmentIncomeAmt>687</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <GrossSalesOfInventoryAmt>26270</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>36240</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-9970</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>70690</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>33889</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>26170</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60059</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10631</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>130090</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>140721</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>29924</BOYAmt>
        <EOYAmt>45882</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>100546</BOYAmt>
        <EOYAmt>95136</EOYAmt>
      </OtherAssetsTotalDetail>
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        <EOYAmt>141018</EOYAmt>
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        <EOYAmt>297</EOYAmt>
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        <BOYAmt>130090</BOYAmt>
        <EOYAmt>140721</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE CLUB IS A SOCIAL CLUB FOR ITS MEMBERS AND PROVIDES A MEANS FOR THE MEMBERS TO MEET AND DISCUSS THEIR COMMON INTERESTS.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE CLUB MAINTAINS A FACILITY FOR MEMBERS TO MEET AND EXPENDS FUNDS TO ACCOMPLISH THE MEMBERS COMMON INTERESTS.</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE CLUB PUBLISHES A NEWSLETTER TO KEEP MEMBERS INFORMED ABOUT ISSUES OF MUTUAL INTEREST.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>52221</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA PHILPOT</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARRETT FALLENTINE</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY SHELBY</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESA SHEPHERD</PersonNm>
        <TitleTxt>VICE COMMODORE</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL TARRANT</PersonNm>
        <TitleTxt>REAR COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROY ALLEN</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SIGRID FALLENTINE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEIL JANES</PersonNm>
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        <PersonNm>SUSAN MOORE</PersonNm>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
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      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1426</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $5410</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>CLUB EVENTS $16806</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES AND PUBLICATIONS $933</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>professional services $840</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS $500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>MEALS $150</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $105</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1004</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous - Beginning $98473 Miscellaneous - Ending $93063</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1010</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories - Beginning $1100 Inventories - Ending $1100</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER - Beginning $380 OTHER - Ending $297</ExplanationTxt>
      </SupplementalInformationDetail>
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