﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema" returnVersion="2024v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-31T08:15:28-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>911479822</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHELTER BAY YACHT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHEL</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1000 SHOSHONE DR</AddressLine1Txt>
        <CityNm>LA CONNER</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98257</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Toni</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>3606310475</PhoneNum>
      <SignatureDt>2025-03-31</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" softwareId="24020137" softwareVersionNum="2024v5.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>shelterbayyachtclub.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>non profit corporation</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>56930</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>12798</MembershipDuesAmt>
      <InvestmentIncomeAmt>119</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRSschdGGamingGrossIncome" referenceDocumentName="IRS990ScheduleG">0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="IRSschdGfundraisingGross" referenceDocumentName="IRS990ScheduleG">11522</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11522</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>32491</OtherRevenueTotalAmt>
      <TotalRevenueAmt>56930</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>0</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1994</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>55772</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57766</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-836</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39238</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>9527</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>47929</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39238</BOYAmt>
        <EOYAmt>47929</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>39238</BOYAmt>
        <EOYAmt>47929</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39238</BOYAmt>
        <EOYAmt>47929</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Encourage and develop safe boating practices.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Training programs on navigation, vessel safety. Monthly news letter and annual directory and dinner meetings for all members.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>57766</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57766</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="2025-03-31T08:15:28-04:00" referenceDocumentName="CompensationExplanation">Martyn Adams</PersonNm>
        <TitleTxt>Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="2025-03-31T08:15:28-04:00" referenceDocumentName="CompensationExplanation">Elizabeth Mahoney</PersonNm>
        <TitleTxt>Vice Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="2025-03-31T08:15:28-04:00" referenceDocumentName="CompensationExplanation">Kathleen Ulrich</PersonNm>
        <TitleTxt>Rear Commodore</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="2025-03-31T08:15:28-04:00" referenceDocumentName="CompensationExplanation">Toni Larsen</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="2025-03-31T08:15:28-04:00" referenceDocumentName="CompensationExplanation">Dorothy Larsen</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd referenceDocumentId="IRSschdCProxyTaxInd" referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="IRSschdDissolvedEtcInd" referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="IRSschdLLoansToFromOfcrsAmt" referenceDocumentName="IRS990ScheduleL">0</LoansToFromOfficersAmt>
      <InitiationFeesAndCapContriAmt>2600</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>56930</GrossReceiptsForPublicUseAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="IRSschdLExcessBenefit" referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <BooksInCareOfDetail>
        <PersonNm>Toni Larsen</PersonNm>
        <USAddress>
          <AddressLine1Txt>759 Shelter Bay Dr</AddressLine1Txt>
          <CityNm>La Conner</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98257</ZIPCd>
        </USAddress>
        <PhoneNum>3606310475</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="IRSschdCPoliticalCmpgnActy" referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020137" softwareVersionNum="2024v5.0" documentName="IRS990ScheduleG" />
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020137" softwareVersionNum="2024v5.0" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other revenue: Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>1593 Clothing, Burgee's</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other revenue: Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>23682 Dinner Meetings</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other revenue: Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>4616 Cruises</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other revenue: Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>2600 Initiation Fees</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>654 Insurance Expense</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>2482 Clothing, Burgees</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1348 Credit Card Fees</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>30694 Dinner Meetings</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>11931 Cruises</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>2819 Galley Supplies</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1064 Recreational Boating Association of Washington</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1000 La Conner Fire Association, (Fire Boat) PO Box 400, La Conner, WA 98257</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>2325 Skagit Friendship House, PO Box 517, Mt Vernon, WA 98273</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses: Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1455 Commodore's Expense</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances: Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>9527 2024 Membership Dues Collected in Advance</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>