2023-09-15T14:03:13-05:00 2022-10-31 953132551 JGD & ASSOCIATES LLP 9191 TOWNE CENTRE DRIVE 340 SAN DIEGO CA 921221274 990 2021-11-01 951186000 SAN DIEGO YACHT CLUB SAND 6192218400 1011 ANCHORAGE LANE SAN DIEGO CA 921063005 JACK LEER COMMODORE 8883144520 2023-09-13 1 JACK LEER 999009999 DANIEL P SCHREIBER P00089202 8585871000 2023-09-13 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JACK LEER 1011 ANCHORAGE LANE SAN DIEGO CA 92106 15025914 0 X WWW.SDYC.ORG X 1886 CA PROVIDE YACHTING FACILITIES AND OTHER AMENITIES TO MEMBERS 9 9 277 205 83441 104534 2852774 3854248 5786235 6129729 41095 58616 -253556 -496673 8426548 9545920 0 0 0 0 2551802 3360224 0 0 0 5227267 5756634 7779069 9116858 647479 429062 20656837 20625360 4102556 4032073 16554281 16593287 TO ENCOURAGE AND FOSTER INTEREST IN ALL ASPECTS OF YACHTING. 0 0 OPERATION OF RECREATIONAL AND DINING FACILITIES FOR MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 51 0 1 277 1 1 1 0 0 0 0 667070 24825 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 1 0 0 CA X CLUB CONTROLLER 6197586307 1011 ANCHORAGE LANE SAN DIEGO CA 92106 X JEFFREY N TADDER COMMODORE 2.00 X X 0 0 0 JACK R LEER VICE COMMODORE 2.00 X X 0 0 0 ALBERT C PLESKUS REAR COMMODORE 2.00 X X 0 0 0 STEVE J MALOWNEY DIRECTOR/TREASURER 2.00 X X 0 0 0 MICHAEL A MORTON JR JR. STAFF COMMODORE 2.00 X X 0 0 0 ALLISON C BELL DIRECTOR 2.00 X 0 0 0 WILLIAM S BUDD DIRECTOR 2.00 X 0 0 0 MICHAEL NEAL DIRECTOR 2.00 X 0 0 0 JOSEPH VIRGILIO DIRECTOR/SECRETARY 2.00 X X 0 0 0 BRIAN CARLSON GENERAL MANAGER 40.00 X 230848 0 21257 JEFFREY JOHNSON DIRECTOR OF WATERFRONT OPE 40.00 X 117964 0 20109 DANIELLE CARREON MEMBERSHIP DIRECTOR 40.00 X 100754 0 14592 TAMMY HACKNEY CLUBHOUSE MANAGER 40.00 X 114620 0 6598 JARED WOHLGEMUTH IT DIRECTOR 40.00 X 103523 0 20109 TERRENCE ANGLIN FORMER GENERAL MANAGER 40.00 X 111086 0 0 778795 0 82665 6 1 1 0 0 3854248 3854248 SLIPS AND LOCKERS 713990 4422799 4397974 24825 JUNIOR PROGRAM FEES 713990 779906 779906 INITIATION FEES 713990 667070 667070 OTHER PROGRAMS 713990 171934 171934 SHARED USE AGREEMENT 713990 75000 75000 13020 13020 6129729 58616 58616 4742252 5479994 -737742 -737742 OTHER REVENUE 713990 241069 241069 241069 9545920 5608231 83441 0 778795 2115610 24000 243969 197850 73159 39550 41677 86344 1502450 32943 1373589 295055 UTILITIES 639564 REPAIRS AND MAINTENANCE 386838 PROPERTY TAX 339827 FACILITIES MAINTENANCE 201903 743735 9116858 2824212 3292997 4387511 4323508 1149245 1280370 180618 249412 61290 46179 35352189 23919295 12053961 11432894 20656837 20625360 1872262 1876009 2230294 2156064 4102556 4032073 X 16261726 16358561 292555 234726 16554281 16593287 20656837 20625360 429062 -395056 5000 0 X X 0 1 X 1 0 23712530 16251641 7460889 6181241 4913784 1267457 5458418 2753870 2704548 11432894 X 14635858 -395056 5000 5479994 5089938 9545920 0 9545920 14596852 5479994 5479994 9116858 0 9116858 PART X, LINE 2: ASC 740-10, ACCOUNTING FOR INCOME TAXES, PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT AN ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. AS A RESULT OF THE ADOPTION, THE CLUB DID NOT RECOGNIZE ANY LIABILITY FOR UNCERTAIN TAX POSITIONS, PENALTIES OR INTEREST. ADDITIONALLY, THE CLUB HAS NOT RECORDED ANY LIABILITY FOR UNCERTAIN TAX POSITIONS AND DOES NOT HAVE ANY UNRECOGNIZED TAX BENEFITS AS OF OCTOBER 31, 2022. DURING THE YEAR ENDED OCTOBER 31, 2022, THE CLUB DID NOT RECOGNIZE ANY PENALTIES OR INTEREST RELATED TO INCOME TAXES. AS OF OCTOBER 31, 2022, THE FEDERAL INCOME TAX RETURNS OPEN TO EXAMINATION ARE 2018, 2019 AND 2020 AND THE CALIFORNIA INCOME TAX RETURNS OPEN TO EXAMINATION ARE 2017, 2018, 2019 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - SEE PAGE 9 PART VIII LINE 10B 5,479,994. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - SEE PAGE 9 PART VIII LINE 10B 5,479,994. X 0 0 0 BRIAN CARLSON GENERAL MANAGER 229648 0 0 0 1200 0 0 0 21257 0 252105 0 0 0 TERRENCE ANGLIN FORMER GENERAL MANAGER 111086 0 0 0 0 0 0 0 0 0 111086 0 0 0 GISELLE NYENHUIS MEMBER 2100 SERVICES 0 STEVE HUNT MEMBER 24000 SERVICES 0 ERIK ROGERS MEMBER 1338 SERVICES 0 GEORGE P SHINN MEMBER 6000 SERVICES 0 ANDREW CAMPBELL MEMBER 1200 SERVICES 0 EMMA BATCHER MEMBER 1060 SERVICES 0 JACK JOSLIN MEMBER 1600 SERVICES 0 JONATHAN BARNES MEMBER 1800 SERVICES 0 PAUL HARTLEY MEMBER 2400 SERVICES 0 TYBUR REED MEMBER 3360 SERVICES 0 WILLIAM LA DOW MEMBER 700 SERVICES 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS APPROXIMATELY 2,150 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY OF THE ORGANIZATION IS ELECTED ANNUALLY BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MAJORITY APPROVAL BY ITS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER PRESENTS AND DISCUSSES A DRAFT COPY OF THE FORM 990 AT A REGULARLY SCHEDULED EXECUTIVE COMMITTEE MEETING. AFTER THOROUGH DISCUSSION OF THE CONTENT, THE TREASURER PREPARES APPROPRIATE REVISIONS AND THE FINAL DRAFT IS APPROVED BY A MAJORITY VOTE OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATIONS TOP MANAGEMENT OFFICIAL (GENERAL MANAGER) INCLUDED A REVIEW AND APPROVAL BY THE BOARD, ALL OF WHOM WERE INDEPENDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CLUB RULES AND TAX RETURNS AVAILABLE TO THE PUBLIC AND MEMBERSHIP UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. DURING THE CURRENT FISCAL YEAR, THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS.