﻿<?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>2025-04-09T07:47:19-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263186266</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RAULERSON CASTILLO &amp; COMPANY PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1907 S ALEXANDER ST SUITE 2</AddressLine1Txt>
        <CityNm>PLANT CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>335660921</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593648490</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PINE BAY SPORTSMAN CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PINE</BusinessNameControlTxt>
      <PhoneNum>8137164520</PhoneNum>
      <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>2025-03-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL D RAULERSON</PreparerPersonNm>
      <PTIN>P00429711</PTIN>
      <PhoneNum>8137526604</PhoneNum>
      <PreparationDt>2025-03-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>116505</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>116505</MembershipDuesAmt>
      <TotalRevenueAmt>116505</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>74749</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>33412</OtherExpensesTotalAmt>
      <TotalExpensesAmt>108661</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7844</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>16261</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>24105</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>16261</BOYAmt>
        <EOYAmt>24105</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>16261</BOYAmt>
        <EOYAmt>24105</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>16261</BOYAmt>
        <EOYAmt>24105</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <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>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM MILLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVE WAGNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES &amp; EXPENSE 674 PORT-O-LETS 3,050 STATE REPORTS &amp; FILING FE 61 TAXES &amp; LICENSES 9,057 MARKETING: POSTAGE/SHIPPI 311 ROAD TAGS 755 PAD LOCKS &amp; KEYS 116 REPAIRS &amp; MAINTENANCE 1,506 CAMPING FEES 17,882 TOTAL 33,412</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>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>