﻿<?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>2025-02-24T10:56:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770173298</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>C E FENSKE JR CPA ACCOUNTANCY CORP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1905 HAYES LN</AddressLine1Txt>
        <CityNm>SAN MARTIN</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>950469442</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>946109115</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SEAGULL FLYING CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SEAG</BusinessNameControlTxt>
      <PhoneNum>4082865100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>225 W SANTA CLARA ST STE 1500</AddressLine1Txt>
        <CityNm>SAN JOSE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95113</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEPHEN PAHL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4082865100</PhoneNum>
      <SignatureDt>2025-02-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CLIFFORD E FENSKE JR</PreparerPersonNm>
      <PTIN>P01205564</PTIN>
      <PhoneNum>4086830553</PhoneNum>
      <PreparationDt>2025-02-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NONE</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>111989</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>33442</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>78156</MembershipDuesAmt>
      <InvestmentIncomeAmt>391</InvestmentIncomeAmt>
      <TotalRevenueAmt>111989</TotalRevenueAmt>
      <OtherExpensesTotalAmt>73101</OtherExpensesTotalAmt>
      <TotalExpensesAmt>73101</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>38888</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>254359</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>12152</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>305399</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>270322</BOYAmt>
        <EOYAmt>284250</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>8432</BOYAmt>
        <EOYAmt>37324</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>278754</BOYAmt>
        <EOYAmt>321574</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>24395</BOYAmt>
        <EOYAmt>16175</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>254359</BOYAmt>
        <EOYAmt>305399</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO ENHANCE AND EDUCATION MEMBERS ON FLYING AIRPLANES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO ENHANCE THE MEMBERS' APPRECIATION OF AVIATION. MONTHLY MEETINGS ARE HELD. ANNUAL TEARDOWN AND REBUILDING FOR ANNUAL INSPECTION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>73101</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>73101</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDERS VERNBLOM</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAHANN SHAPIRO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN PAHL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FELIX SCHEMEL</PersonNm>
        <TitleTxt>SECRETARY</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>
      <InitiationFeesAndCapContriAmt>78156</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>33442</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>STEPHEN PAHL</PersonNm>
        <USAddress>
          <AddressLine1Txt>225 W SANTA CLARA ST STE 1500</AddressLine1Txt>
          <CityNm>SAN JOSE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95113</ZIPCd>
        </USAddress>
        <PhoneNum>4082865100</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="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADMINISTRATION 172 AIRCRAFT MAINTENANCE 11,972 AIRCRAFT PARKING 15,920 INSURANCE 23,928 MISC 13,719 TAXES 4,142 ACCOUNTING 2,880 LICENSES &amp; PERMITS 263 BANK CHARGES 105 TOTAL 73,101</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>JOURNAL ENTRY 12,152</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 160 29,080 PREPAID EXPENSES AND DEFERRED CHARGES 7,797 8,181 DEPOSITS 475 63 TOTAL 8,432 37,324</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>BONANZA 4,159 7,015 CESSNA 20,236 9,160</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>