S1U1B1 S1U1B0Nehalem Yacht Club (NYC)is a members-only boating and social club.The board of directors hires professional managers for the many services offered to the club’s members,including a harbor master,a chef,and a club manager.The budgeting process is underway at NYC with each operating manager preparing his or her own budget.The board and the membership will approve the budget and monitor operations which demonstrates