HOUSTON YACHT CLUB: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: HOUSTON YACHT CLUB (EIN 74-0696260)
Tax period: 2021-10-01 to 2022-09-30
Filed: 2023-08-15
IRS object ID: 202302279349302140
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-08-15T12:10:59-05:00	ReturnTs
Tax Period End	2022-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	760269860	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Blazek & Vetterling	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2900 Weslayan Suite 200	AddressLine1Txt
City	Houston	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77027	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	740696260	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Houston Yacht Club	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HOUS	BusinessNameControlTxt
Phone	2814711255	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1276	AddressLine1Txt
City	La Porte	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77572	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Juliane Graham	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	2814711255	PhoneNum
Signature	2023-08-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Juliane	PersonFirstNm
Person Last	Graham	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Barbara Murphy	PreparerPersonNm
PTIN	P01386215	PTIN
Phone	7134395739	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Ken Humphries	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1276	AddressLine1Txt
City	La Porte	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77572	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,805,271	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.houstonyachtclub.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	To provide education for member families in yachting, water safety, and racing competitions.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	82	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$249,264	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$234,899	PYContributionsGrantsAmt
CY Contributions Grants	$28,926	CYContributionsGrantsAmt
PY Program Service Revenue	$2,523,364	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,239,033	CYProgramServiceRevenueAmt
PY Investment Income	$741	PYInvestmentIncomeAmt
CY Investment Income	$524	CYInvestmentIncomeAmt
PY Other Revenue	$7,173	PYOtherRevenueAmt
CY Other Revenue	$449,172	CYOtherRevenueAmt
PY Total Revenue	$2,766,177	PYTotalRevenueAmt
CY Total Revenue	$3,717,655	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,323,041	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,294,898	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,915,395	PYOtherExpensesAmt
CY Other Expenses	$2,284,231	CYOtherExpensesAmt
PY Total Expenses	$3,238,436	PYTotalExpensesAmt
CY Total Expenses	$3,579,129	CYTotalExpensesAmt
PY Revenues Less Expenses	-$472,259	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$138,526	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,811,850	TotalAssetsBOYAmt
Total Assets EOY	$4,008,033	TotalAssetsEOYAmt
Total Liabilities BOY	$2,689,262	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,746,919	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,122,588	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,261,114	NetAssetsOrFundBalancesEOYAmt
Mission	The purpose of the Houston Yacht Club is to encourage and support the sport of yachting, sailing, and related activities, including providing fellowship in the yachting community.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	The Club provides social activities (including food service,) educational programs, and boat storage facilities for its approximately 350 members, their families, and Club guests. There is a strong emphasis on educational youth programs and adult racing, education, and yachting events.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	The Club offers after-school and summer programs for youth education. The youth program provides educational programs to over 200 youth on boating safety and racing, leadership, and support for the youth in regional and national sailing racing competitions. The Club hosted numerous youth regattas, including Texas Youth Race Week, various specialty clinics and TSA events, and fall & spring after-school programs. Onshore activities included educational pursuits, leadership training, and Color Guard Change of Watch. Also, HYC youth regularly participate in North American and US National championships.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	The Club sponsors sailboat races throughout the year for Club members and hosts races and regattas for sailboat fleets outside the Club. The Club trains race management officials who offer volunteer services to sailboat racing locally and nationally. The Club hosts educational and informational seminars on various aspects of yachting. HYC conducted 24 regattas with over 400 competitors this year, including the J22 Heritage Cup, Lightning Gulf Yachting Championship, and Carol Becker Regatta. It also included various circuit regattas and mid-winter regattas.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	82	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
Initiation Fees And Cap Contri	$129,620	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$248,740	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Ernest Brauner	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2814711255	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3620 Miramar	AddressLine1Txt
City	La Porte	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77571	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Farley Fontenot
Commodore	15.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Ken Humphries
Vice Commodore	15.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Charles Griffey
Rear Commodore	15.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Zachary Scott
Treasurer	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Lythia Metzmeier
Secretary	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Madonna Breen
Fleet Captain	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Derek Beck
Measurer	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Tre Banks
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Jack Cronan
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Marilyn Eiland
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Beth Gibson
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Murphy Graham
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Anne Lee
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Nick Moore
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Travis Thomas
Trustee	5.00	0.00	Yes (X)		$0	$0	$0
Ernest Brauner
General Manager	40.00	0.00		Yes (X)	$118,881	$0	$4,645

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$118,881	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$4,645	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	US Security Associates	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11811 North Fwy	AddressLine1Txt
City	Houston	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77060	ZIPCd

Field	Value	IRS element (for citing)
Services	Security	ServicesDesc
Compensation	$118,883	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$28,926	AllOtherContributionsAmt
Total Contributions	$28,926	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Membership dues and fees	713990	$1,351,757	$1,351,757
Dinning room and bar	722511	$886,104	$844,504	$41,600
Harbor rental and fees	532000	$594,634	$530,604	$64,030
Race and regatta	611600	$215,711	$130,059	$85,652
Youth activities	611600	$142,151	$84,693	$57,458

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$48,676	TotalRevenueColumnAmt
Related Or Exempt Func Income	$48,676	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,239,033	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$524	TotalRevenueColumnAmt
Unrelated Business Revenue	$524	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$106,648	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$87,616	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,032	TotalRevenueColumnAmt
Exclusion	$19,032	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Insurance proceeds	Desc
Business	900099	BusinessCd
Total Revenue Column	$430,140	TotalRevenueColumnAmt
Exclusion	$430,140	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$430,140	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,717,655	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,990,293	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$249,264	UnrelatedBusinessRevenueAmt
Exclusion	$449,172	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$119,645	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,000,605	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,785	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$81,590	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$87,273	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,562	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$21,600	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$202,220	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$31,794	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$66,995	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$55,907	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$237,873	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,473	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$86,211	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$372,389	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$372,133	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Dinning expenses	$401,222
Youth and racing prog	$246,308
Repair and maintenance	$114,525
Social activities	$70,019

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,579,129	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$36,248	BOYAmt
EOY	$138,416	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$251,047	BOYAmt
EOY	$250,079	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$220,718	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$119,172	BOYAmt
EOY	$311,461	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$54,763	BOYAmt
EOY	$65,710	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$84,967	BOYAmt
EOY	$83,022	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$8,760,713	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,602,495	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,026,308	BOYAmt
EOY	$3,158,218	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$18,627	BOYAmt
EOY	$1,127	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,811,850	BOYAmt
EOY	$4,008,033	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$291,206	BOYAmt
EOY	$358,289	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$66,162	BOYAmt
EOY	$171,830	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$37,996	BOYAmt
EOY	$18,791	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$23,950	BOYAmt
EOY	$11,358	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,226,431	BOYAmt
EOY	$2,137,249	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$3,877	BOYAmt
EOY	$3,970	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$39,640	BOYAmt
EOY	$45,432	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,689,262	BOYAmt
EOY	$2,746,919	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,122,588	BOYAmt
EOY	$1,261,114	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,122,588	BOYAmt
EOY	$1,261,114	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,811,850	BOYAmt
EOY	$4,008,033	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$138,526	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$144,666	OtherCostOrOtherBasisAmt
Book Value	$144,666	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,222,166	OtherCostOrOtherBasisAmt
Depreciation	$1,478,860	DepreciationAmt
Book Value	$743,306	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,612,548	OtherCostOrOtherBasisAmt
Depreciation	$3,611,768	DepreciationAmt
Book Value	$2,000,780	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$774,583	OtherCostOrOtherBasisAmt
Depreciation	$511,867	DepreciationAmt
Book Value	$262,716	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,750	OtherCostOrOtherBasisAmt
Book Value	$6,750	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,158,218	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Loans from members	Desc
Amt	$45,432	Amt

Field	Value	IRS element (for citing)
Total Liability	$45,432	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part IV, Line 2b:	FormAndLineReferenceDesc
Explanation	Houston Yacht Club collected contributions and/or membership dues and held them for restricted use for other organizations.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	Charles Griffey	PersonNm
Relationship With Org	Trustee	RelationshipWithOrgTxt
Loan Purpose	Constrn.	LoanPurposeTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$32,000	OriginalPrincipalAmt
Balance Due	$11,358	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$11,358	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	The Houston Yacht Club offers a variety of Membership categories with differing initiation fees and different levels of monthly dues. Senior members, Retired class members, and Junior members all have a vote. Senior Membership (all ages eligible) Senior Member benefits include priority boat slips, Harbor storage, Club programs, and Clubhouse amenities. HYC is a Member-oriented, private yacht club. Only Senior Members may serve as Officers or Trustees. Retired Class (senior members over 67 years of age) Senior members can transfer to the retired class membership. The retired class can vote but cannot serve in board positions. Junior Membership (18-34 years) Junior Members are entitled to all privileges of the Club without preference or priority to any other Membership class and may not serve as an Officer or Trustee. Upon the Member's 35th birthday, the Member converts to a Senior Membership. Non-Resident Membership (18 years or older) This Membership is for those who permanently reside or have a primary residence outside of Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, and Waller Counties. Non-Residents have no voting privileges nor slip priority.
Form 990, Part VI, Section A, line 7a	Members elect the officers and trustees of the Houston Yacht Club.
Form 990, Part VI, Section A, line 7b	Governing Body decisions related to Club property are subject to member approval. A two-thirds vote for qualified voting members present and voting at any meeting is required to mortgage, place a lien upon, dispose of, or sell any real estate, buildings, harbor installation, or other property of the Club.
Form 990, Part VI, Section B, line 11b	Management and the Finance Committee (including the Treasurer) review Form 990 before providing a copy to the board and filing it with the IRS.
Form 990, Part VI, Section B, line 12c	A questionnaire that asks board members to disclose relationships and potential conflicts of interest is distributed annually and reviewed by the organization. If a board member has a conflict, they are prohibited from deliberations and voting on the matter of conflict.
Form 990, Part VI, Section B, line 15a	On an annual basis, the Compensation and Benefits Committee assists and advises the Board on salaries, wages, and benefits of the Club's General Manager, recommending revisions as may be appropriate.
Form 990, Part VI, Section C, line 19	Upon request.