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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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      <GrossSalesOfInventoryAmt>5943</GrossSalesOfInventoryAmt>
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        <TotalRevenueColumnAmt>5943</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5943</RelatedOrExemptFuncIncomeAmt>
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        <RelatedOrExemptFuncIncomeAmt>241148</RelatedOrExemptFuncIncomeAmt>
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      <GrantsToDomesticIndividualsGrp>
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      <BenefitsToMembersGrp>
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      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
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      <CompDisqualPersonsGrp>
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      <OtherSalariesAndWagesGrp>
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      <FeesForServicesManagementGrp>
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      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>985</TotalAmt>
        <ManagementAndGeneralAmt>985</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
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      <FeesForServicesProfFundraising>
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      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
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      <AdvertisingGrp>
        <TotalAmt>0</TotalAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>128</TotalAmt>
        <ManagementAndGeneralAmt>128</ManagementAndGeneralAmt>
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      <InformationTechnologyGrp>
        <TotalAmt>200</TotalAmt>
        <ManagementAndGeneralAmt>200</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>1230</TotalAmt>
        <ManagementAndGeneralAmt>1230</ManagementAndGeneralAmt>
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      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
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      <InterestGrp>
        <TotalAmt>0</TotalAmt>
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      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
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      <InsuranceGrp>
        <TotalAmt>4704</TotalAmt>
        <ManagementAndGeneralAmt>4704</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Race Operations</Desc>
        <TotalAmt>105314</TotalAmt>
        <ProgramServicesAmt>105314</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Programmatic Entertainment</Desc>
        <TotalAmt>73538</TotalAmt>
        <ProgramServicesAmt>73538</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Seminar Expenses</Desc>
        <TotalAmt>41392</TotalAmt>
        <ProgramServicesAmt>41392</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Merchandise</Desc>
        <TotalAmt>15137</TotalAmt>
        <ProgramServicesAmt>15137</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>17055</TotalAmt>
        <ProgramServicesAmt>13272</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3783</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>248653</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11030</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>36015</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>112154</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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      <AccountsReceivableGrp>
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        <EOYAmt>0</EOYAmt>
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      <RcvblFromDisqualifiedPrsnGrp>
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      <InventoriesForSaleOrUseGrp>
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      <PrepaidExpensesDefrdChargesGrp>
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      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipBasisNetGrp>
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      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
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      <InvestmentsOtherSecuritiesGrp>
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      <OtherAssetsTotalGrp>
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        <EOYAmt>0</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>288205</BOYAmt>
        <EOYAmt>148169</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>151210</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <EOYAmt>4709</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>151210</BOYAmt>
        <EOYAmt>4709</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>136995</BOYAmt>
        <EOYAmt>143460</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>136995</BOYAmt>
        <EOYAmt>143460</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>288205</BOYAmt>
        <EOYAmt>148169</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>6465</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
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        <CurrentTaxYearMinus3YearsAmt>14050</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5670</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4420</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30943</CurrentTaxYearAmt>
        <TotalAmt>81844</TotalAmt>
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      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>26761</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14050</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5670</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4420</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30943</CurrentTaxYearAmt>
        <TotalAmt>81844</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>81844</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>38</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>66</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22</CurrentTaxYearAmt>
        <TotalAmt>187</TotalAmt>
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      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
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        <CurrentTaxYearMinus3YearsAmt>26244</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2372</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26605</CurrentTaxYearMinus1YearAmt>
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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: The other income is from programs. All program income is for the organization's tax exempt purpose and all programs are avaialable to the public, thus the organization meets the facts and circumstances test. Prior Year Facts and Circumstances: The other income is from programs. All program income is for the organization's tax exempt purpose and all programs are avaialable to the public, thus the organization meets the facts and circumstances test.</FactsAndCircumstancesTestTxt>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Support Schedule: Other Income Explanation</FormAndLineReferenceDesc>
        <ExplanationTxt>Other income is all programmatic. Please refer to Form 990 Part VIII.</ExplanationTxt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Deferred Income</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Rounding</Desc>
        <Amt>1</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Sales Tax Payable</Desc>
        <Amt>58</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>4709</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015565" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Pacific Cup Yacht Club is a membership organization of about 150 members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the complete Federal 990 is emailed to the treasurer and BOD prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Federal forms may be found on the IRS database or Guidestar, or upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governering documents and minutes of the BOD can be found on the organization's website.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
