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    <ReturnTs>2025-03-26T11:01:17-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>941715604</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DUTCH FLAT MUTUAL WATER COMPANY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DUTC</BusinessNameControlTxt>
      <PhoneNum>5303892409</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 50</AddressLine1Txt>
        <CityNm>Dutch Flat</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95714</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Ernie Bullard</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5303892409</PhoneNum>
      <SignatureDt>2025-03-26</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TotalRevenueAmt>71760</TotalRevenueAmt>
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      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <NetAssetsOrFundBalancesEOYAmt>27622</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>11011</EOYAmt>
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        <EOYAmt>16611</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>221742</BOYAmt>
        <EOYAmt>27622</EOYAmt>
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      <PrimaryExemptPurposeTxt>Mutual Benefit Community Water Company</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Dutch Flat Mutual Water Company supplies treated potable water to a community of approximately 105 customers. The Company is regulated by Placer County Environmental Health Services. The Company charges Customers to maintain plant assets, meet Clean Water Act regulations and to maintain the distribution system.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>In 2024, Dutch Flat Mutual Water Company consolidated into Placer County Water Agency, which constructed a new water distribution system and took over Dutch Flat customers. The dissolution of the Dutch Flat Mutual Water Company will be completed over a two year period.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dave Mintline</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ernie Bullard</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Connie Gulling</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jerry Reioux</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Vrooman</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <AssetsDistriOrExpnssPaidDesc>150,000 gallon welded steel water storage tank</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2024-07-23</DistributionDt>
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        <MethodOfFMVDeterminationTxt>Book value</MethodOfFMVDeterminationTxt>
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          <CityNm>Auburn</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95604</ZIPCd>
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        <AssetsDistriOrExpnssPaidDesc>Accounts Receivable transferred to Placer County Water Agency</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2020-09-30</DistributionDt>
        <FairMarketValueOfAssetAmt>11041</FairMarketValueOfAssetAmt>
        <MethodOfFMVDeterminationTxt>Book value</MethodOfFMVDeterminationTxt>
        <EIN>941552786</EIN>
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          <CityNm>Auburn</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95604</ZIPCd>
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      <DispositionOfAssetsDetail>
        <AssetsDistriOrExpnssPaidDesc>Easement Payments Receivable transferred to Placer County Water Agency</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2024-09-30</DistributionDt>
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        <MethodOfFMVDeterminationTxt>Book value</MethodOfFMVDeterminationTxt>
        <EIN>941552786</EIN>
        <BusinessName>
          <BusinessNameLine1Txt>Placer County Water Agency</BusinessNameLine1Txt>
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          <AddressLine1Txt>144 Ferguson Rd</AddressLine1Txt>
          <CityNm>Auburn</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95604</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Water Lab Testing 2,707 Raw Water 1,797 Water Quality Reporting - Placer County 0 Utilities Contract Service 10,851 Insurance 1,825 SCIF 1,341 Certification Fees Office Supplies 104 Plant Supplies 2,354 Plant Monitoring Equipment 0 Chemical Metering Equipment 0 Telephone/Data Line Postage and Shipping Expense Maintenance 551 Professional Associations 0 Tank Loan Interest 0 Fiscal Account Fees, Other 129 Payroll Tax Expense St. Franchise Tax Board 2,423 Placer County Property Tax -13 Depreciation 0 Shared cost of new PCWA water distribution system 123,949 Loss on Disposal of Assets transferred to PCWA 89,037 Loss on Accounts Receivable transferred to PCWA 11,041 TOTAL 248,095</ExplanationTxt>
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