﻿<?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>2025-09-11T13:26:46-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043126601</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WALLACE SAVAGE &amp; DAVIS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1 CABOT PL 3</AddressLine1Txt>
        <CityNm>STOUGHTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>020724606</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>042315411</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WAQUOIT BAY YACHT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WAQU</BusinessNameControlTxt>
      <PhoneNum>5085485732</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 3434</AddressLine1Txt>
        <CityNm>WAQUOIT</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>025363434</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVEN JOHNSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5085485732</PhoneNum>
      <SignatureDt>2025-09-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ARTHUR E DAVIS CPA</PreparerPersonNm>
      <PTIN>P00196200</PTIN>
      <PhoneNum>7813412600</PhoneNum>
      <PreparationDt>2025-09-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.WAQUOITBAYYACHTCLUB.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>170919</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10950</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>49188</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>89202</MembershipDuesAmt>
      <InvestmentIncomeAmt>23</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>1600</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>840</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>760</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>14753</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9709</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5044</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>5203</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3824</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1379</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>156546</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5690</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>10090</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1350</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>23855</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>467</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>92603</OtherExpensesTotalAmt>
      <TotalExpensesAmt>134055</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22491</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>291541</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>314032</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>89781</BOYAmt>
        <EOYAmt>87519</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>167652</BOYAmt>
        <EOYAmt>180436</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>34811</BOYAmt>
        <EOYAmt>46083</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>292244</BOYAmt>
        <EOYAmt>314038</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>703</BOYAmt>
        <EOYAmt>6</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>291541</BOYAmt>
        <EOYAmt>314032</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE AND TEACH SAILING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HIRE INSTRUCTORS TO PROVIDE CLASSROOM AND ON THE WATER SAILING INSTRUCTIONS. MAINTAIN GROUNDS AND BOATS FOR SAILING CLASSES. MAINTAIN DOCKS TO PROVIDE WATER ACCESS FOR PROGRAM.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>5690</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>52666</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>52666</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JR MELL</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEANNIE FRASER</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG FLEMING</PersonNm>
        <TitleTxt>REAR COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN JOHNSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH LEBRUN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT FISHER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA CURRIER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINA MCMENAMY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE FINNELL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN WATSON</PersonNm>
        <TitleTxt>CLUB STEWARD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>STEVEN JOHNSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>20 WAQUOIT LANDING ROAD</AddressLine1Txt>
          <CityNm>WAQUOIT</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02536</ZIPCd>
        </USAddress>
        <PhoneNum>5085485732</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>
    </IRS990EZ>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: WBYC FOUNDATION INC. ADDRESS: 7 PLYMOUTH HEIGHTS ROAD SAGAMORE BEACH, MA 02562 CASH CONTRIBUTION: 5,690</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SAILING PROGRAM-TUITION COST OF GOODS SOLD 31,480 EXPENSES OFFICE EXPENSES 9,368 INSURANCE 27,469 BOAT/DOCK EXPENSES 10,970 COMPUTER EXPENSES 2,028 NON-INVESTMENT DEPRECIATION 11,288 TOTAL 92,603</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 2,840 1,648 FIXTURES &amp; EQUIPMENT 191,624 328,412 LESS ACCUMULATED DEPRECIATION 161,232 285,447 DOMAIN NAME 1,643 1,643 LESS ACCUMULATED AMORTIZATION 64 173 OTHER ASSETS 0 0 TOTAL 34,811 46,083</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD PAYABLE 480 6 PAYROLL TAXES WITHHELD 223 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>