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    <ReturnTs>2024-04-10T10:48:33-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263186266</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RAULERSON CASTILLO &amp; COMPANY PA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1907 S ALEXANDER ST SUITE 2</AddressLine1Txt>
        <CityNm>PLANT CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>335660921</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593648490</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PINE BAY SPORTSMAN CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PINE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 886</AddressLine1Txt>
        <CityNm>DURANT</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33530</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIM MILLER</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>7274302371</PhoneNum>
      <SignatureDt>2024-03-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TIM</PersonFirstNm>
        <PersonLastNm>MILLER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL D RAULERSON</PreparerPersonNm>
      <PTIN>P00429711</PTIN>
      <PhoneNum>8137526604</PhoneNum>
      <PreparationDt>2024-03-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>110820</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>110820</MembershipDuesAmt>
      <TotalRevenueAmt>110820</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>75049</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>34565</OtherExpensesTotalAmt>
      <TotalExpensesAmt>110114</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>706</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>15556</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>16262</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15556</BOYAmt>
        <EOYAmt>16262</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>15556</BOYAmt>
        <EOYAmt>16262</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>15556</BOYAmt>
        <EOYAmt>16262</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>HUNTING CLUB LEASE RIGHTS TO HUNT ON LEASED PROPERTY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HUNTING CLUB LEASE RIGHTS TO HUNT ON LEASED PROPERTY. PROPERTY IS UTILIZED AND MAINTAINED BY HUNT CLUB IMPROVEMENTS TO LAND AND WELFARE OF DEER. MEMBERSHIP IN CLUB IS APPROXIMATELY 70 MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HUNTING CLUB LEASE RIGHTS TO HUNT ON LEASED PROPERTY. PROPERTY IS UTILIZED AND MAINTAINED BY HUNT CLUB IMPROVEMENTS TO LAND AND WELFARE OF DEER. MEMBERSHIP IN CLUB IS APPROXIMATELY 70 MEMBERS.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM MILLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVE WAGNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TIM MILLER</PersonNm>
        <USAddress>
          <AddressLine1Txt>2726 SAWMILL RD</AddressLine1Txt>
          <CityNm>DURANT</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33530</ZIPCd>
        </USAddress>
        <PhoneNum>8137164520</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES CAMPING FEES 17,820 INSURANCE 1,518 OFFICE SUPPLIES &amp; EXPENSE 513 PORT-O-LETS 2,650 STATE REPORTS &amp; FILING FE 61 TAXES &amp; LICENSES 9,398 MARKETING: POSTAGE/SHIPPI 235 ROAD TAGS 690 PAD LOCKS &amp; KEYS 80 REPAIRS &amp; MAINTENANCE 1,600 TOTAL 34,565</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>HUNTING CLUB LEASE RIGHTS TO HUNT ON LEASED PROPERTY. PROPERTY IS UTILIZED AND MAINTAINED BY HUNT CLUB IMPROVEMENTS TO LAND AND WELFARE OF DEER. MEMBERSHIP IN CLUB IS APPROXIMATELY 70 MEMBERS.</ExplanationTxt>
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