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    <ReturnTs>2021-05-20T19:08:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLENDENIN BIRD &amp; COMPANY PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3501 TULLY ROAD SUITE B</AddressLine1Txt>
        <CityNm>Modesto</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95356</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>941615495</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PACIFIC INTERCLUB YACHT ASSOCIATIO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PACI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1001 BRIDGEWAY PMB 450</AddressLine1Txt>
        <CityNm>SAUSALITO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94965</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WINSTON BUMPUS</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>4152447480</PhoneNum>
      <SignatureDt>2021-02-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Cathy L Gatewood</PreparerPersonNm>
      <PTIN>P00644200</PTIN>
      <PhoneNum>2095263091</PhoneNum>
      <PreparationDt>2021-05-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2018</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PICYA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>69297</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>28693</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>40591</MembershipDuesAmt>
      <InvestmentIncomeAmt>13</InvestmentIncomeAmt>
      <TotalRevenueAmt>69297</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>2998</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1413</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>70144</OtherExpensesTotalAmt>
      <TotalExpensesAmt>74555</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5258</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>87939</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>82681</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>90634</BOYAmt>
        <EOYAmt>73039</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3905</BOYAmt>
        <EOYAmt>16242</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>94539</BOYAmt>
        <EOYAmt>89281</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6600</BOYAmt>
        <EOYAmt>6600</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>87939</BOYAmt>
        <EOYAmt>82681</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>COMMUNICATIONS AND SAFETY OF BOATING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL EVENTS INSTALLATION OF OFFICERS AND EVENTS FOR DELEGATES IN NORTERN CALIFORNIA THAT JOIN AND PROMOTE SAFE BOATING MANAGEMENT AND LEADERSHIP CONFERNENCE FOR MEMBER CLUBS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6815</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVING NORTHERN CLIFORNIA MEMBER CLUB AND DELEGATES SOCIAL BENEFITS AND PROMOTING SAFE BOATINGOPENING DAY ON SAN FRANCISCO BAY APPROXIMATELY 80 BOATS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>34173</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>40988</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WINSTON BUMPUS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA BLUE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL GARGAN</PersonNm>
        <TitleTxt>2ND VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERRI ADAMS</PersonNm>
        <TitleTxt>SECRETARYTREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL P BILLINGTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>3717 DRAGOO PARK DRIVE</AddressLine1Txt>
          <CityNm>MODESTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95356</ZIPCd>
        </USAddress>
        <PhoneNum>2092485108</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSEAN ASSOCIATION OF YACHT CLUBS AND BOATING ORGANIZATIONS TO PROMOTE INTER-CLUB COMMUNICATION, YACHTING ACTIVITES AND THE SOCIAL INTERACTION, RELATING THERETO AND TO ORGANIZE AND CONDUCT PROGRAMS WHICH ENHANCE THE GENERAL WELFARE OF THE MEMBERS ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTMANAGEMENT 18,138EVENT EXPENSE 40,988COMPUTER SERVICES 300ACCOUNTING 450WEB SITE 720OFFICE EXPENSE 2,349INSURANCE 3,883DUES 1,565AWARDS 1,751</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPREPAIDS 3,905 11,242ACCOUNTS RECEIVABLES 0 5,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARDEFERRED REVENUE 6,600 6,600</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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