﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-24T14:37:46-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>215557475</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KRISTY MCMENOMEY CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10101 W SIDE POTTER VALLEY RD</AddressLine1Txt>
        <CityNm>POTTER VALLEY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>954698708</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>941611010</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PINE MOUNTAIN MUTUAL WATER COMPANY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PINE</BusinessNameControlTxt>
      <PhoneNum>7074599082</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3800 CHINQUAPIN DR</AddressLine1Txt>
        <CityNm>WILLITS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95490</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TOM WALZ</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7074599082</PhoneNum>
      <SignatureDt>2025-03-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KRISTY A MCMENOMEY</PreparerPersonNm>
      <PTIN>P01343540</PTIN>
      <PhoneNum>7076211621</PhoneNum>
      <PreparationDt>2025-03-24</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="12">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>193123</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>188480</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4643</InvestmentIncomeAmt>
      <TotalRevenueAmt>193123</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>58275</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2923</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>51365</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1361</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>56942</OtherExpensesTotalAmt>
      <TotalExpensesAmt>170866</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22257</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>449250</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>471507</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>198661</BOYAmt>
        <EOYAmt>229703</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>43235</BOYAmt>
        <EOYAmt>43235</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>214412</BOYAmt>
        <EOYAmt>208111</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>456308</BOYAmt>
        <EOYAmt>481049</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7058</BOYAmt>
        <EOYAmt>9542</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>449250</BOYAmt>
        <EOYAmt>471507</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MUTAL WATER COMPANY THAT PROVIDES WATER TO RESIDENTIAL MEMBERS ONLY. THE MUTUAL WATER COMPANY ACHIEVES STATE COMPLIANCE FOR WATER QUALITY STANDARDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MUTAL WATER COMPANY THAT PROVIDES WATER TO RESIDENTIAL MEMBERS ONLY. THE MUTUAL WATER COMPANY ACHIEVES STATE COMPLIANCE FOR WATER QUALITY STANDARDS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM HERMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW D'ANIS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANETTE REGO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEDA GARMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM WALZ</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>14400</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TOM WALZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>4801 RIDGEWOOD ROAD</AddressLine1Txt>
          <CityNm>WILLITS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95490</ZIPCd>
        </USAddress>
        <PhoneNum>7074595980</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 3,673 LIABILITY INSURANCE 4,747 WORKER'S COMPENSATION 2,155 CHEMICALS 3,263 LAB TESTING 3,998 LICENSES 1,965 TELEPHONE 2,214 STATE TAX 159 NON-INVESTMENT DEPRECIATION 34,768 TOTAL 56,942</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 15,856 20,663 EQUIPMENT &amp; DEPRECIABLE ASSETS 616,817 640,477 LESS ACCUMULATED DEPRECIATION 418,261 453,029 TOTAL 214,412 208,111</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,682 5,377 EDD PAYABLE 145 335 FED &amp; FICA TAX PAYABLE 738 636 FED UNEMPLOYMENT TAX PAYABLE 168 84 ACCRUED WAGES 3,325 3,110</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>MUTAL WATER COMPANY THAT PROVIDES WATER TO RESIDENTIAL MEMBERS ONLY. THE MUTUAL WATER COMPANY ACHIEVES STATE COMPLIANCE FOR WATER QUALITY STANDARDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>