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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TOD GREEN</PersonNm>
        <TitleTxt>DIRECTOR OF FINANCE</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN LEDBETTER</PersonNm>
        <TitleTxt>SAILING DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>174986</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>27500</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFFREY BERTSCH</PersonNm>
        <TitleTxt>DIRECTOR OF OPERATIONS</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>168440</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>28432</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESSICA FULSINE</PersonNm>
        <TitleTxt>FOOD &amp; BEVERAGE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>148170</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotalReportableCompFromOrgAmt>901547</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>71991</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>11</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SOUTHERN MARINAS ELLIOTT BAY LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2601 W MARINA PL</AddressLine1Txt>
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            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98199</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MARINA MANAGEMENT</ServicesDesc>
        <CompensationAmt>2485140</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>TOTH CONSTRUCTION INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>220 S RIVER ST</AddressLine1Txt>
            <CityNm>SEATTLE</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98108</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION SERVICES</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SERVICE ELECTRIC CO INC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 1489</AddressLine1Txt>
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            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98291</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ELECTRICAL INFRASTRUCTURE</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SEABORN PILE DRIVING CO INC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1080 W EWING PL 300</AddressLine1Txt>
            <CityNm>SEATTLE</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98119</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>DOCK CONSTRUCTION AND REPAIR</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>USI INSURANCE SERVICES NORTHWEST</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 62949</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23462</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>INSURANCE</ServicesDesc>
        <CompensationAmt>238778</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>19</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>DUES &amp; INITIATION FEES</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>6290185</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6290185</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MOORAGE REVENUE</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>2562473</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2562473</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SAILING SCHOOL</Desc>
        <BusinessCd>713990</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>426033</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CLUB EVENTS</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>245233</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>245233</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PUBLICATIONS</Desc>
        <BusinessCd>513190</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>159514</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
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        <RelatedOrExemptFuncIncomeAmt>135082</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
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      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>306089</TotalRevenueColumnAmt>
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        <ExclusionAmt>182387</ExclusionAmt>
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      <GrossRentsGrp>
        <RealAmt>232498</RealAmt>
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      <LessRentalExpensesGrp>
        <RealAmt>14163</RealAmt>
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      <RentalIncomeOrLossGrp>
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      <NetRentalIncomeOrLossGrp>
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      <GrossAmountSalesAssetsGrp>
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      <NetGainOrLossInvestmentsGrp>
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        <Desc>ADVERTISING</Desc>
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        <UnrelatedBusinessRevenueAmt>46960</UnrelatedBusinessRevenueAmt>
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      <OtherRevenueMiscGrp>
        <Desc>MISC. DEPOSITS</Desc>
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        <ExclusionAmt>27133</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>CHARGEPOINT</Desc>
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      <FeesForServicesLegalGrp>
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        <Desc>UBIT EXPENSE</Desc>
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      <OtherExpensesGrp>
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      <OtherExpensesGrp>
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      <TotalAssetsGrp>
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      <AccountActivitiesOutsideUSGrp>
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      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
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      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>3433562</TotalSpentAmt>
      <TransferToForeignCorpInd>1</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>1</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
    </IRS990ScheduleF>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
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      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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        <TitleTxt>GENERAL MANAGER</TitleTxt>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>7906</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BRIAN LEDBETTER</PersonNm>
        <TitleTxt>SAILING DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>158877</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>16109</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>27500</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>202486</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JEFFREY BERTSCH</PersonNm>
        <TitleTxt>DIRECTOR OF OPERATIONS</TitleTxt>
        <BaseCompensationFilingOrgAmt>149803</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>18637</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>26868</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>1565</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>196873</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TOD GREEN</PersonNm>
        <TitleTxt>DIRECTOR OF FINANCE</TitleTxt>
        <BaseCompensationFilingOrgAmt>164619</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>24870</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6653</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>196142</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-T WILL BE FILED AFTER FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>SEATTLE YACHT CLUB HAS A VARIETY OF MEMBERSHIP LEVELS. CERTAIN MEMBERSHIP LEVELS ARE ENTITLED TO VOTE FOR THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD IS ELECTED BY VOTE OF THE MEMBERSHIP. PURCHASES IN EXCESS OF $500,000 MUST HAVE MEMBER APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BYLAWS AUTHORIZES THE BOARD OF TRUSTEES TO SET INITIATION FEES, DUES, AND MINIMUM FOOD CHARGES FOR EACH CLASS OF MEMBERSHIP, SUBJECT TO MAXIMUM LIMITS OF $250 PER MONTH FOR DUES AND $25 PER MONTH FOR FOOD CHARGES (WITH NO FOOD CHARGE FOR MEMBERS UNDER 30). THE BOARD MAY ALSO IMPOSE ASSESSMENTS UP TO $10 PER MONTH; HOWEVER, ANY ASSESSMENT EXCEEDING $2 PER MONTH MUST BE APPROVED BY A TWO-THIRDS MAJORITY OF VOTING MEMBERS AT AN ANNUAL OR SPECIAL MEETING OR BY WRITTEN REFERENDUM. THE BOARD DETERMINES THE DURATION OF ANY ASSESSMENT UNLESS OTHERWISE SPECIFIED BY THE MEMBERS. THE BYLAWS ALSO PROVIDES THAT THE BOARD OF TRUSTEES HAS THE AUTHORITY TO BORROW MONEY AND ENCUMBER THE CLUB'S ASSETS, INCLUDING THROUGH MORTGAGES OR PLEDGES. HOWEVER, ANY BORROWING OR ENCUMBRANCE EXCEEDING $500,000 IN AGGREGATE MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS AT AN ANNUAL OR SPECIAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS REVIEWED BY THE TREASURER AND CONTROLLER AND WILL BE SUBMITTED TO ALL MEMBERS OF THE GOVERNING BODY AFTER FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL CONTRACTS AND AGREEMENTS ARE REVIEWED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>OUTSTATIONS - DOMESTIC 337,305. OTHER EXPENSES 293,619. JANITORIAL EXPENSE 97,074. LINENS 80,483. BINNACLE - PUBLICATION 80,142. SUPPLIES EXPENSES 73,255. PROPERTY TAXES 67,501. PUBLICATION EXPENSES 66,828. EXCISE TAX EXPENSE 56,010. MAIN STATION EXPENSES 52,493. CHEMICAL EXPENSE 48,386. MARINE EXPENSES 41,982. UNIFORMS 31,058. JUNIOR REGATTAS EXPENSES 23,247. OTHER PAYROLL EXPENSES 21,308. GALLEY EXPENSES 18,809. BANQUETS EXPENSES 11,830. BAD DEBT EXPENSE 11,618. G&amp;A EXPENSES 10,464. CLUB BOAT EXPENSES 9,460. COMMITTEE EXPENSES 5,772. FACILITIES EXPENSES 332.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>402527 BRITISH COLUMBIA LTD</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <ForeignAddress>
          <AddressLine1Txt>C/O LANDER DOWNS 700 W GEORGIA ST</AddressLine1Txt>
          <CityNm>VANCOUVER</CityNm>
          <ProvinceOrStateNm>BC</ProvinceOrStateNm>
          <CountryCd>CA</CountryCd>
          <ForeignPostalCd>V7Y 1AB</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>MARINA</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>CA</LegalDomicileForeignCountryCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>SEATTLE YACHT CLUB</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ShareOfEOYAssetsAmt>462015</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CORTES BAY MARINA CORPORATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <ForeignAddress>
          <AddressLine1Txt>C/O LANDER DOWNS 700 W GEORGIA ST</AddressLine1Txt>
          <CityNm>VANCOUVER</CityNm>
          <ProvinceOrStateNm>BC</ProvinceOrStateNm>
          <CountryCd>CA</CountryCd>
          <ForeignPostalCd>V7Y 1AB</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>MARINA</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>CA</LegalDomicileForeignCountryCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>SEATTLE YACHT CLUB</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>3361</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>2398582</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>402527 BRITISH COLUMBIA LTD</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>223961</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CORTES BAY MARINA CORPORATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>311226</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>