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    <ReturnTs>2024-11-14T18:15:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>061820628</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GALLAGHER GATEWOOD</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>3501 TULLY ROAD SUITE B</AddressLine1Txt>
        <CityNm>MODESTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95356</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>941615495</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PACIFIC INTERCLUB YACHT ASSOCIATIO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PACI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1001 BRIDGEWAY PMB 450</AddressLine1Txt>
        <CityNm>SAUSALITO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94965</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>COLLEEN STAUSS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4152599894</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Cathy L Gatewood</PreparerPersonNm>
      <PTIN>P00644200</PTIN>
      <PhoneNum>2095263091</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.PICYA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>70273</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1020</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>43980</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>25186</MembershipDuesAmt>
      <InvestmentIncomeAmt>87</InvestmentIncomeAmt>
      <TotalRevenueAmt>70273</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>5579</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3426</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>75060</OtherExpensesTotalAmt>
      <TotalExpensesAmt>84065</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-13792</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39694</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>25902</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40532</BOYAmt>
        <EOYAmt>26300</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5762</BOYAmt>
        <EOYAmt>6202</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>46294</BOYAmt>
        <EOYAmt>32502</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6600</BOYAmt>
        <EOYAmt>6600</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39694</BOYAmt>
        <EOYAmt>25902</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>COMMUNICATIONS AND SAFETY OF BOATING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL EVENTS, INSTALLATION OF OFFICERS, AND EVENTS FOR DELEGATES IN NORTERN CALIFORNIA THAT JOIN AND PROMOTE SAFE BOATING, MANAGEMENT AND LEADERSHIP CONFERNENCE FOR MEMBER CLUBS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVING NORTHERN CLIFORNIA MEMBER CLUB AND DELEGATES, SOCIAL BENEFITS AND PROMOTING SAFE BOATING.OPENING DAY ON SAN FRANCISCO BAY APPROXIMATELY 80 BOATS</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANICE LUCAS</PersonNm>
        <TitleTxt>VICE COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLLEEN STAUSS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOAN MARSH</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY MAYNE</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLEN BIGELOW</PersonNm>
        <TitleTxt>REAR COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARILYN STAUSS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL P BILLINGTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>3717 DRAGOO PARK DRIVE</AddressLine1Txt>
          <CityNm>MODESTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95356</ZIPCd>
        </USAddress>
        <PhoneNum>2092485108</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="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSEAN ASSOCIATION OF YACHT CLUBS AND BOATING ORGANIZATIONS TO PROMOTE INTER-CLUB COMMUNICATION, YACHTING ACTIVITES AND THE SOCIAL INTERACTION, RELATING THERETO AND TO ORGANIZE AND CONDUCT PROGRAMS WHICH ENHANCE THE GENERAL WELFARE OF THE MEMBERS ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTMANAGEMENT 4,827EVENT EXPENSE 44,942COMPUTER SERVICES 1,769WEB SITE 840OFFICE EXPENSE 1,028INSURANCE 8,485DUES 1,375AWARDS 10,154MISC EXPENSE 1,640</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPREPAIDS 5,762 6,202</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARDEFERRED REVENUE 6,600 6,600</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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