Heavenly Mountain Resort is a ski resort located on the California-Nevada border in South Lake Tahoe. It has 97 runs and 30 lifts that are spread between California and Nevada and four base facilities. The resort has 4,800 acres within its permit area, with approximately 33% currently developed for skiing, boasting the highest elevation of the Lake Tahoe area resorts with a peak elevation of 10,067 ft, and a peak lift-service elevation of 10,040 ft .