﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-13T09:45:56-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>352610735</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLARIZIO CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>120 ORANGE AVE</AddressLine1Txt>
        <CityNm>FORT PIERCE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34950</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>592005180</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FORT PIERCE YACHT CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FORT</BusinessNameControlTxt>
      <PhoneNum>7724619152</PhoneNum>
      <USAddress>
        <AddressLine1Txt>700 INDIAN RIVER DR</AddressLine1Txt>
        <CityNm>FORT PIERCE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34949</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VICTORIA WESTPHALL</PersonNm>
      <PersonTitleTxt>VICE COMMODORE/DIREC</PersonTitleTxt>
      <PhoneNum>7724619152</PhoneNum>
      <SignatureDt>2024-09-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KIMBERLY CLARIZIO CPA</PreparerPersonNm>
      <PTIN>P00919896</PTIN>
      <PhoneNum>7724487800</PhoneNum>
      <PreparationDt>2024-09-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>FORTPIERCEYACHTCLUB.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>154304</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>160</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>58627</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>7800</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>600</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>3684</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-3084</GainOrLossFromSaleOfAssetsAmt>
      <GrossSalesOfInventoryAmt>87117</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>43927</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>43190</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>106693</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>1754</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3282</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>59968</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>914</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>22179</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88097</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>18596</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>282058</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>300654</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>237933</BOYAmt>
        <EOYAmt>247098</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>40438</BOYAmt>
        <EOYAmt>38963</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>18796</BOYAmt>
        <EOYAmt>23057</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>297167</BOYAmt>
        <EOYAmt>309118</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>15109</BOYAmt>
        <EOYAmt>8464</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>282058</BOYAmt>
        <EOYAmt>300654</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE SAFE BOATING AND ASSOCIATED ACTIVITIES FOR POWER AND SAILING CRAFT, AND TO PARTICIPATE IN COMMUNITY ACTIVITIES DEEMED TO BE OF BENEFIT TO THE COMMUNITY AT LARGE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE CLUB PROVIDES FOOD, BEVERAGE, YACHTING, AND SOCIAL INTERACTION TO APPROXIMATELY 195 MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FOREST BLANTON</PersonNm>
        <TitleTxt>COMMODORE/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN SOHNI</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN BOARDMAN</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICTORIA WESTPHALL</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON MILLER</PersonNm>
        <TitleTxt>TREASURER/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL CLARK</PersonNm>
        <TitleTxt>SECRETARY/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUTH JAROSKI</PersonNm>
        <TitleTxt>MEMBERSHIP/D</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOU TOMASOVIC</PersonNm>
        <TitleTxt>PURSER/RENTA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBYNN HOLLAND</PersonNm>
        <TitleTxt>COMMUNITY LI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL ROBINSON</PersonNm>
        <TitleTxt>AT LARGE/DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>11250</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>11988</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>LINDA SAMPSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>700 INDIAN RIVER DR</AddressLine1Txt>
          <CityNm>FORT PIERCE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34949</ZIPCd>
        </USAddress>
        <PhoneNum>7724619152</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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES GENERAL &amp; ADMINISTRATIVE 10,366 DONATED PROCEEDS 4,728 COMMUNITY SUPPORT 257 NON-INVESTMENT DEPRECIATION 6,545 INVESTMENT DEPRECIATION 283 TOTAL 22,179</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 350 FURNITURE &amp; EQUIPMENT 107,101 113,512 LESS ACCUMULATED DEPRECIATION 90,607 92,307 INVENTORY 1,500 700 UTILITY DEPOSITS 802 802 TOTAL 18,796 23,057</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 319 1,264 REFUNDABLE DEPOSITS 14,790 7,200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE SAFE BOATING AND ASSOCIATED ACTIVITIES FOR POWER AND SAILING CRAFT, AND TO PARTICIPATE IN COMMUNITY ACTIVITIES DEEMED TO BE OF BENEFIT TO THE COMMUNITY AT LARGE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>