<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T15:25:07-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>581798975</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLAUSELL &amp; ASSOCIATES CPA'S PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4260 CLAUSELL CT STE 200</AddressLine1Txt>
        <CityNm>DECATUR</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30035</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>464496598</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PINE LAKE HEALTH RESOURCE CEN INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PINE</BusinessNameControlTxt>
      <PhoneNum>4049171214</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4260 CLAUSELL COURT SUITE 112</AddressLine1Txt>
        <CityNm>DECATUR</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30035</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES CLAUSELL</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <PhoneNum>4049171214</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JAMES</PersonFirstNm>
        <PersonLastNm>CLAUSELL</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES CLAUSELL CPA</PreparerPersonNm>
      <PTIN>P00958628</PTIN>
      <PhoneNum>4042888117</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>IN PROGRESS</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>6000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4500</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1500</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>6000</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5200</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>35</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>777</OtherExpensesTotalAmt>
      <TotalExpensesAmt>6012</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-12</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>47096</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>47084</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>500</BOYAmt>
        <EOYAmt>500</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>58845</BOYAmt>
        <EOYAmt>58845</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>59345</BOYAmt>
        <EOYAmt>59345</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>12249</BOYAmt>
        <EOYAmt>12261</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>47096</BOYAmt>
        <EOYAmt>47084</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE BUSINESS AND MEDICAL CONSULTATION AND GUIDANCE TO SPECIFIC MINORITY GROUPS IN THE AREAS OF PROPER BUSINESS FORMATION AND OTHER RELATED ORGANIZATIONAL ARRANGEMENTS. TO PROVIDE PROPER MEDICATION DOSAGE, PATIENT ACTIVITIES AND MEDICAL PRACTICES, HEALTH CARE AND INFORMATION AWARENESS. SPECIFICALLY, SENIOR CITIZENS AND FAMILIES IMPROVISHED OR OTHERWISE DISADVANTAGED OR DEPRIVED OF THE BENEFITS OF THE GENERAL ECONOMIC PROSPERITY AND WELL-BEING OF THE UNITED STATES AND PRINCIPALLY THE STATE OF GEORGIA, AS WELL AS SUCH OTHER ACTIVITIES AS THE CORPORATION MAY DEEM DESIRABLE IN ORDER TO ACCOMPLISH ITS GENERAL OBJECTS AND PURPOSES, ALL AS BY LAW. TO ACCOMPLISHED OTHER OBJECTIVES AS SPECIFIED IN THE ARTICLES OF INCORPORATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE BUSINESS AND MEDICAL CONSULTATION AND GUIDANCE TO SPECIFIC OLDER CITIZENS AND THOSE IN MINORITY GROUPS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4535</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>4535</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES CLAUSELL</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONALD E HUNTER JR</PersonNm>
        <TitleTxt>V.P.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY M HUNTER</PersonNm>
        <TitleTxt>V.P.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONALD J HUNTER III</PersonNm>
        <TitleTxt>CEO &amp; CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>RONALD J HUNTER III</PersonNm>
        <USAddress>
          <AddressLine1Txt>1115 CORDIA AVE</AddressLine1Txt>
          <CityNm>ATLANTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30318</ZIPCd>
        </USAddress>
        <PhoneNum>4049171214</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4500</CurrentTaxYearAmt>
        <TotalAmt>21200</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>1500</CurrentTaxYearAmt>
        <TotalAmt>1500</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>2700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6000</CurrentTaxYearAmt>
        <TotalAmt>22700</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>22700</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>2700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6000</CurrentTaxYearAmt>
        <TotalAmt>22700</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>true</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES REGISTRATION 50 TRANSPORTATION 727 TOTAL 777</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 55,010 55,010 PREPAID EXPENSES AND DEFERRED CHARGES 1,335 1,335 COMPUTER &amp; PRINTER 2,500 2,500 TOTAL 58,845 58,845</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE 7,089 7,101 ACCRYED LIABILITIES 5,160 5,160</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE BUSINESS AND MEDICAL CONSULTATION AND GUIDANCE TO SPECIFIC MINORITY GROUPS IN THE AREAS OF PROPER BUSINESS FORMATION AND OTHER RELATED ORGANIZATIONAL ARRANGEMENTS. TO PROVIDE PROPER MEDICATION DOSAGE, PATIENT ACTIVITIES AND MEDICAL PRACTICES, HEALTH CARE AND INFORMATION AWARENESS. SPECIFICALLY, SENIOR CITIZENS AND FAMILIES IMPROVISHED OR OTHERWISE DISADVANTAGED OR DEPRIVED OF THE BENEFITS OF THE GENERAL ECONOMIC PROSPERITY AND WELL-BEING OF THE UNITED STATES AND PRINCIPALLY THE STATE OF GEORGIA, AS WELL AS SUCH OTHER ACTIVITIES AS THE CORPORATION MAY DEEM DESIRABLE IN ORDER TO ACCOMPLISH ITS GENERAL OBJECTS AND PURPOSES, ALL AS BY LAW. TO ACCOMPLISHED OTHER OBJECTIVES AS SPECIFIED IN THE ARTICLES OF INCORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
