﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-16T13:43:31-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>223844790</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>C DIGIACOMO CPA &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>651 ROUTE 73 N STE 203</AddressLine1Txt>
        <CityNm>MARLTON</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08053</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>850863199</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OCEAN CITY YACHT CLUB</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OCEA</BusinessNameControlTxt>
      <PhoneNum>6093996600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>100 BAY ROAD</AddressLine1Txt>
        <CityNm>OCEAN CITY</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>082260822</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID YHLEN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6092062846</PhoneNum>
      <SignatureDt>2025-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER DIGIACOMO</PreparerPersonNm>
      <PTIN>P00048450</PTIN>
      <PhoneNum>8565960585</PhoneNum>
      <PreparationDt>2025-11-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.OCYC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>56070</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>51722</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>4348</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>56070</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>910</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>27222</OtherExpensesTotalAmt>
      <TotalExpensesAmt>28132</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27938</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>90585</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>118523</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>91485</BOYAmt>
        <EOYAmt>124793</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>91485</BOYAmt>
        <EOYAmt>124793</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>900</BOYAmt>
        <EOYAmt>6270</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>90585</BOYAmt>
        <EOYAmt>118523</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE OPPORTUNITIES TO FOSTER LOCAL EXCELLENCE IN AMATEUR MARITIME ACTIVITIES AND COMPETITIONS; TO SUPPORT STUDENTS IN MARITIME RELATED HIGHER EDUCATION; TO CONTRIBUTE TO MARITIME RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS, AND TO MAINTAIN AND EXHIBIT THE FOUNDATION'S COLLECTIONS OF ARTWORK AND OTHER ARTICLES OF HISTORICAL IMPORTANCE AND TO PROVIDE EDUCATIONAL PROGRAMS ON MARITIME HISTORY AND RELATED TOPICS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE OPPORTUNITIES TO FOSTER LOCAL EXCELLENCE IN AMATEUR MARITIME ACTIVITIES AND COMPETITIONS; TO SUPPORT STUDENTS IN MARITIME RELATED HIGHER EDUCATION; TO CONTRIBUTE TO MARITIME RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS, AND TO MAINTAIN AND EXHIBIT THE FOUNDATION'S COLLECTIONS OF ARTWORK AND OTHER ARTICLES OF HISTORICAL IMPORTANCE AND TO PROVIDE EDUCATIONAL PROGRAMS ON MARITIME HISTORY AND RELATED TOPICS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23859</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23859</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID YHLEN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD JUNGELS</PersonNm>
        <TitleTxt>TRUSTEE/DIRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARLENE TORZOLINI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN MAYER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATE DOMS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA MAGGITTI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES SESSA JR</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <BooksInCareOfDetail>
        <PersonNm>DAVID YHLEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>100 BAY ROAD</AddressLine1Txt>
          <CityNm>OCEAN CITY</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08226</ZIPCd>
        </USAddress>
        <PhoneNum>6093996600</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>60928</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44396</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51722</CurrentTaxYearAmt>
        <TotalAmt>157046</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>12785</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13105</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4348</CurrentTaxYearAmt>
        <TotalAmt>30238</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>73713</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57501</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>56070</CurrentTaxYearAmt>
        <TotalAmt>187284</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>187284</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>73713</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57501</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>56070</CurrentTaxYearAmt>
        <TotalAmt>187284</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 836 FUNDRAISING 2,527 GRANTS 21,550 FUNDRAISING EVENT EXPENSE 2,309 TOTAL 27,222</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 900 6,270</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE OPPORTUNITIES TO FOSTER LOCAL EXCELLENCE IN AMATEUR MARITIME ACTIVITIES AND COMPETITIONS; TO SUPPORT STUDENTS IN MARITIME RELATED HIGHER EDUCATION; TO CONTRIBUTE TO MARITIME RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS, AND TO MAINTAIN AND EXHIBIT THE FOUNDATION'S COLLECTIONS OF ARTWORK AND OTHER ARTICLES OF HISTORICAL IMPORTANCE AND TO PROVIDE EDUCATIONAL PROGRAMS ON MARITIME HISTORY AND RELATED TOPICS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE OPPORTUNITIES TO FOSTER LOCAL EXCELLENCE IN AMATEUR MARITIME ACTIVITIES AND COMPETITIONS; TO SUPPORT STUDENTS IN MARITIME RELATED HIGHER EDUCATION; TO CONTRIBUTE TO MARITIME RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS, AND TO MAINTAIN AND EXHIBIT THE FOUNDATION'S COLLECTIONS OF ARTWORK AND OTHER ARTICLES OF HISTORICAL IMPORTANCE AND TO PROVIDE EDUCATIONAL PROGRAMS ON MARITIME HISTORY AND RELATED TOPICS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>