﻿<?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>2026-04-09T17:49:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>261629859</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ELLSWORTH &amp; STOUT CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7881 W CHARLESTON BLVD STE 155</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>891178326</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>824601918</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE CLUB AT WESTPOINT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CLUB</BusinessNameControlTxt>
      <PhoneNum>8339742582</PhoneNum>
      <USAddress>
        <AddressLine1Txt>160 NORTHPOINT COURT</AddressLine1Txt>
        <CityNm>REDWOOD CITY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94063</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN PARKER</PersonNm>
      <PersonTitleTxt>GENERAL MANAGER</PersonTitleTxt>
      <PhoneNum>8339742582</PhoneNum>
      <SignatureDt>2026-04-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFF A STOUT CPA</PreparerPersonNm>
      <PTIN>P00897112</PTIN>
      <PhoneNum>7028712727</PhoneNum>
      <PreparationDt>2026-04-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>KEVIN PARKER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>160 NORTHPOINT COURT</AddressLine1Txt>
        <CityNm>REDWOOD CITY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94063</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>505215</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>THECLUBATWESTPOINT.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2018</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE CLUB AT WESTPOINT IS A PRIVATE SOCIAL AND RECREATIONAL CLUB, ENVISIONED AND LAUNCHED NEAR THE SAN FRANCISCO BAY TO PROVIDE A PLACE WHERE PEOPLE CAN COME TOGETHER, IN SOPHISTICATED SURROUNDINGS, TO MEET FRIENDS, ENJOY CLUB SPONSORED ARTS AND ENTERTAINMENT, AND ENGAGE IN SOCIAL ACTIVITIES. THE CLUB PROMOTES AND ENCOURAGES AN INTEREST IN ALL FORMS OF WATERCRAFT AND WATERBORNE ACTIVITIES, WITH A COMMITMENT TO OPERATING IN AN ENVIRONMENTALLY SENSITIVE MANNER WITH CAREFUL STEWARDSHIP OF THE LAND AND WATER. THE CLUB CONSISTS OF A 2ND FLOOR CLUBHOUSE WITH A 1ST FLOOR PUBLIC RESTAURANT AND BAR. IT INCLUDES GUEST SLIPS FOR VISITING BOATERS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>8</TotalVolunteersCnt>
      <TotalGrossUBIAmt>5583</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>387698</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>367496</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>79542</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>61082</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>7</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>17503</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>31960</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>484745</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>460545</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>15600</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>431730</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>561579</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>431730</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>577179</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>53015</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-116634</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>836001</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>686029</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>519730</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>503895</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>316271</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>182134</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE CLUB AT WESTPOINT IS A PRIVATE SOCIAL AND RECREATIONAL CLUB, ENVISIONED AND LAUNCHED NEAR THE SAN FRANCISCO BAY TO PROVIDE A PLACE WHERE PEOPLE CAN COME TOGETHER, IN SOPHISTICATED SURROUNDINGS, TO MEET FRIENDS, ENJOY CLUB SPONSORED ARTS AND ENTERTAINMENT, AND ENGAGE IN SOCIAL ACTIVITIES. THE CLUB PROMOTES AND ENCOURAGES AN INTEREST IN ALL FORMS OF WATERCRAFT AND WATERBORNE ACTIVITIES, WITH A COMMITMENT TO OPERATING IN AN ENVIRONMENTALLY SENSITIVE MANNER WITH CAREFUL STEWARDSHIP OF THE LAND AND WATER. THE CLUB CONSISTS OF A 2ND FLOOR CLUBHOUSE WITH A 1ST FLOOR PUBLIC RESTAURANT AND BAR. IT INCLUDES GUEST SLIPS FOR VISITING BOATERS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>THE CLUB AT WESTPOINT IS A PRIVATE SOCIAL AND RECREATIONAL CLUB, ENVISIONED AND LAUNCHED NEAR THE SAN FRANCISCO BAY TO PROVIDE A PLACE WHERE PEOPLE CAN COME TOGETHER, IN SOPHISTICATED SURROUNDINGS, TO MEET FRIENDS, ENJOY CLUB SPONSORED ARTS AND ENTERTAINMENT, AND ENGAGE IN SOCIAL ACTIVITIES. THE CLUB PROMOTES AND ENCOURAGES AN INTEREST IN ALL FORMS OF WATERCRAFT AND WATERBORNE ACTIVITIES, WITH A COMMITMENT TO OPERATING IN AN ENVIRONMENTALLY SENSITIVE MANNER WITH CAREFUL STEWARDSHIP OF THE LAND AND WATER. THE CLUB CONSISTS OF A 2ND FLOOR CLUBHOUSE WITH A 1ST FLOOR PUBLIC RESTAURANT AND BAR. IT INCLUDES GUEST SLIPS FOR VISITING BOATERS.</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>10</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <InitiationFeesAndCapContriAmt>63000</InitiationFeesAndCapContriAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>KATIE NELSON</PersonNm>
        <PhoneNum>4082149718</PhoneNum>
        <USAddress>
          <AddressLine1Txt>160 NORTHPOINT COURT</AddressLine1Txt>
          <CityNm>REDWOOD CITY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94063</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUSSELL WHITE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KENNY CARVALHO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHERYL CAPLAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMY OLIVER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE BOTHOF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL KETTLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICK MCCALLUM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD WEBBER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN PARKER</PersonNm>
        <TitleTxt>GENERAL MANA</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>15600</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>15600</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>367496</MembershipDuesAmt>
      <TotalContributionsAmt>367496</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>37104</TotalRevenueColumnAmt>
        <ExclusionAmt>37104</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RENTAL INCOME</Desc>
        <BusinessCd>532000</BusinessCd>
        <TotalRevenueColumnAmt>18395</TotalRevenueColumnAmt>
        <ExclusionAmt>18395</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>NONMEMBER RENTALS</Desc>
        <BusinessCd>532000</BusinessCd>
        <TotalRevenueColumnAmt>5583</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>5583</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>61082</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>7</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>59127</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>44670</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>14457</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14457</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>SECTION 481 ADJUSTMENT YEAR 2</Desc>
        <TotalRevenueColumnAmt>17503</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17503</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>17503</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>460545</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>31967</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>5583</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>55499</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>15600</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>32923</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>970</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>43518</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>167786</TotalAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>15022</TotalAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>16463</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>13499</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>104325</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT RENTAL</Desc>
        <TotalAmt>50860</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>44493</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSE</Desc>
        <TotalAmt>43482</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>28238</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>577179</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>236712</BOYAmt>
        <EOYAmt>97493</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>58712</BOYAmt>
        <EOYAmt>28936</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>8051</BOYAmt>
        <EOYAmt>11042</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>228</BOYAmt>
        <EOYAmt>2785</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>505364</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>20312</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>470377</BOYAmt>
        <EOYAmt>485052</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>11321</BOYAmt>
        <EOYAmt>10001</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>50600</BOYAmt>
        <EOYAmt>50720</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>836001</BOYAmt>
        <EOYAmt>686029</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>12709</BOYAmt>
        <EOYAmt>49113</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>113348</BOYAmt>
        <EOYAmt>85566</EOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>369216</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>393673</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>519730</BOYAmt>
        <EOYAmt>503895</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>316271</BOYAmt>
        <EOYAmt>182134</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>316271</BOYAmt>
        <EOYAmt>182134</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>836001</BOYAmt>
        <EOYAmt>686029</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-116634</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-17503</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>505364</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>20312</DepreciationAmt>
        <BookValueAmt>485052</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>485052</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>LEASE DEPOSIT</Desc>
        <BookValueAmt>50000</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>KEG DEPOSIT</Desc>
        <BookValueAmt>720</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>50720</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB AT WESTPOINT IS A PRIVATE SOCIAL AND RECREATIONAL CLUB, ENVISIONED AND LAUNCHED NEAR THE SAN FRANCISCO BAY TO PROVIDE A PLACE WHERE PEOPLE CAN COME TOGETHER, IN SOPHISTICATED SURROUNDINGS, TO MEET FRIENDS, ENJOY CLUB SPONSORED ARTS AND ENTERTAINMENT, AND ENGAGE IN SOCIAL ACTIVITIES. THE CLUB PROMOTES AND ENCOURAGES AN INTEREST IN ALL FORMS OF WATERCRAFT AND WATERBORNE ACTIVITIES, WITH A COMMITMENT TO OPERATING IN AN ENVIRONMENTALLY SENSITIVE MANNER WITH CAREFUL STEWARDSHIP OF THE LAND AND WATER. THE CLUB CONSISTS OF A 2ND FLOOR CLUBHOUSE WITH A 1ST FLOOR PUBLIC RESTAURANT AND BAR. IT INCLUDES GUEST SLIPS FOR VISITING BOATERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S FORM 990, ARTICLES AND BYLAWS ARE AVAILABLE FOR INSPECTION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION 481 ADJUSTMENT -17,503</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>