2025-08-28T13:33:34-05:00 2024-10-31 953132551 JGD & ASSOCIATES LLP 9191 TOWNE CENTRE DRIVE 340 SAN DIEGO CA 921221274 990 2023-11-01 951186000 SAN DIEGO YACHT CLUB SAND 6192218400 1011 ANCHORAGE LANE SAN DIEGO CA 921063005 STEPHEN MALOWNEY COMMODORE 8883144520 2025-08-27 1 0 DANIEL P SCHREIBER P00089202 8585871000 2025-08-27 2023 2025-03-06 01:10:19Z STEPHEN MALOWNEY 1011 ANCHORAGE LANE SAN DIEGO CA 92106 16680069 0 X WWW.SDYC.ORG X 1886 CA PROVIDE YACHTING FACILITIES AND OTHER AMENITIES TO MEMBERS 9 9 237 225 314125 290878 4181428 4530317 6052639 6324604 234160 291882 -1632311 -1955054 8835916 9191749 0 0 0 0 2849613 3023902 0 0 0 6086785 6291536 8936398 9315438 -100482 -123689 21462189 21915668 4900801 5045619 16561388 16870049 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 1 55 0 1 237 1 1 1 0 0 0 0 616694 22243 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 JACK R LEER JR STAFF COMMODORE 2.00 X X 0 0 0 ALBERT C PLESKUS COMMODORE 2.00 X X 0 0 0 STEVE J MALOWNEY VICE COMMODORE 2.00 X X 0 0 0 ALLISON C BELL REAR COMMODORE 2.00 X X 0 0 0 WILLIAM S BUDD TREASURER 2.00 X X 0 0 0 MICHAEL NEAL DIRECTOR 2.00 X 0 0 0 JOSEPH VIRGILIO DIRECTOR 2.00 X 0 0 0 THOMAS HOLTHUS DIRECTOR 2.00 X 0 0 0 MARK MORTON DIRECTOR/SECRETARY 2.00 X 0 0 0 BRIAN CARLSON GENERAL MANAGER 40.00 X 243277 0 25166 DANIELLE CARREON MEMBERSHIP DIRECTOR 40.00 X 107756 0 8360 JEFFREY JOHNSON DIRECTOR OF WATERFRONT OPE 40.00 X 120544 0 25376 KYLE WIEGAND EXECUTIVE CHEF 40.00 X 134133 0 562 605710 0 59464 4 0 1 0 0 4307564 222753 222753 4530317 SLIPS AND LOCKERS 713990 4443781 4421538 22243 JUNIOR PROGRAM FEES 713990 965588 965588 INITIATION FEES 713990 616694 616694 OTHER PROGRAMS 713990 196656 196656 SHARED USE AGREEMENT 713990 75000 75000 26885 26885 6324604 291882 291882 5404869 7488320 -2083451 -2083451 OTHER REVENUE 713990 128397 128397 128397 9191749 4347307 314125 0 693795 1870331 24000 225111 210665 53396 43187 20655 87652 1618728 31596 1523995 425392 UTILITIES 719063 REPAIRS AND MAINTENANCE 512869 PROPERTY TAX 295000 FACILITIES MAINTENANCE 243769 716234 9315438 2872774 2091107 4554815 5555075 1298851 1430296 311731 340555 104999 80793 38412468 26863429 11562638 11549039 756381 868803 21462189 21915668 2035365 2148814 2100927 2013372 764509 883433 4900801 5045619 X 16345372 16610137 216016 259912 16561388 16870049 21462189 21915668 -123689 427350 5000 0 X X 0 1 X 1 0 25242323 18944565 6297758 6767623 4946888 1820735 6402522 2971976 3430546 11549039 OPERATING LEASE LIABILITY, NET OF CURRENT PORTION 650205 OPERATING LEASE LIABILITY, CURRENT PORTION 233228 883433 X 17112421 427352 5000 7488320 7920672 9191749 0 9191749 16803758 7488320 7488320 9315438 0 9315438 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, 2024. DURING THE YEAR ENDED OCTOBER 31, 2024, THE CLUB DID NOT RECOGNIZE ANY PENALTIES OR INTEREST RELATED TO INCOME TAXES. AS OF OCTOBER 31, 2024, THE FEDERAL INCOME TAX RETURNS OPEN TO EXAMINATION ARE 2020, 2021 AND 2022 AND THE CALIFORNIA INCOME TAX RETURNS OPEN TO EXAMINATION ARE 2019, 2020, 2021 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - SEE PAGE 9 PART VIII LINE 10B 7,488,320. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - SEE PAGE 9 PART VIII LINE 10B 7,488,320. X 0 0 0 BRIAN CARLSON GENERAL MANAGER 240508 0 0 0 2769 0 0 0 25166 0 268443 0 0 0 GISELLE NYENHUIS MEMBER 9000 SERVICES 0 STEVE HUNT MEMBER 7440 SERVICES 0 ERIK ROGERS MEMBER 2164 SERVICES 0 FINLEY T RUSSELL MEMBER 652 SERVICES 0 SAMANTHA GARDNER MEMBER 1900 SERVICES 0 ROBIN LA DOW MEMBER 1715 SERVICES 0 JACK JOSLIN MEMBER 4800 SERVICES 0 STERLING HENKEN MEMBER 6000 SERVICES 0 ALICE SCHMID MEMBER 4340 SERVICES 0 CARTER ANGUS CAMERON MEMBER 8300 SERVICES 0 MATTHEW DORGAN MEMBER 830 SERVICES 0 HARRISON P STORM MEMBER 650 SERVICES 0 IAN NYENHUIS MEMBER 705 SERVICES 0 NOAH NYENHUIS MEMBER 11450 SERVICES 0 WYATT KELLY MEMBER 1140 SERVICES 0 X BOATS 0 222753 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS APPROXIMATELY 2,270 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.