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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3378</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Dues to associations</Desc>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>415</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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        <Desc>Race Operations</Desc>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>19426</TotalAmt>
        <ProgramServicesAmt>18890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>536</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>30468</TotalAmt>
        <ProgramServicesAmt>18890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11578</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>73011</BOYAmt>
        <EOYAmt>168180</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>112132</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <EOYAmt>6500</EOYAmt>
      </AccountsReceivableGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>1393</BOYAmt>
        <EOYAmt>1393</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>186514</BOYAmt>
        <EOYAmt>288205</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>49898</BOYAmt>
        <EOYAmt>151210</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>49898</BOYAmt>
        <EOYAmt>151210</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>136616</BOYAmt>
        <EOYAmt>136995</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>136616</BOYAmt>
        <EOYAmt>136995</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>186514</BOYAmt>
        <EOYAmt>288205</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>379</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA-01" softwareId="21013422">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>9000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26761</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14050</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5670</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>55481</TotalAmt>
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      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>9000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26761</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14050</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5670</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>55481</TotalAmt>
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      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>55481</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>38</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22</CurrentTaxYearAmt>
        <TotalAmt>203</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
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        <CurrentTaxYearMinus3YearsAmt>235393</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26244</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2372</CurrentTaxYearMinus1YearAmt>
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      <PublicSupportPY170Pct>0.09750</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 17a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Other Income is from Programs. All program income is for the organization's tax exempt purpose and all programs are available to the public. Thus the organization meets the facts and circumstances test.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 17b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Other Income is from Programs. All program income is for the organization's tax exempt purpose and all programs are available to the public. Thus the organization meets the facts and circumstances test.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part II, Line 10 Description: Race Entry fees 2017: 0. 2018: 117029. 2019: 0. 2020: 2202. Description: Seminars 2017: 28641. 2018: 43080. 2019: 27095. 2020: 2645. Description: Events 2017: 0. 2018: 62546. 2019: 0. 2020: 0. Description: Container shipping 2017: 0. 2018: 13530. 2019: 0. 2020: 0. Description: Net merchandise sold 2017: 929. 2018: -792. 2019: -851. 2020: -2475. Description: Web page ads 2017: 0. 2018: 0. 2020: 0.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="21013422">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Pacific Cup Yacht Club is a membership organization of about 150 members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A .pdf of the complete Federal 990 is emailed to the treasurer and BOD prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents and the minutes of the Board of Directors and general membership can be found at the organization's web site: www.pacificcup.org.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>Rounding difference</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Event costs 0. 0. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Seminar Costs 18890. 18890. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Shipping Costs 0. 0. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Membership Fulfilment 536. 0. 536. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
