Heavenly Mountain Resort is a ski resort in the western United States, located on the California–Nevada border in southeastern Lake Tahoe in the Sierra Nevada mountain range. It opened as "Heavenly Valley" 71 years ago on December 15, 1955, and now has 97 runs and 30 lifts spread between four base facilities in both states. 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 at 10,067 feet (3,068 m) above sea level, with a maximum lift-served elevation of 10,040 feet (3,060 m).