<?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>2024-05-28T07:01:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382088116</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BRICKLEY DELONG PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 999</AddressLine1Txt>
        <CityNm>MUSKEGON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>494430999</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382865658</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PIONEER ARBOUR INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PION</BusinessNameControlTxt>
      <PhoneNum>2317735355</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1145 WESLEY AVE</AddressLine1Txt>
        <CityNm>MUSKEGON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49442</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JILL BONTHUIS</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>2317735355</PhoneNum>
      <SignatureDt>2024-05-03</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JILL</PersonFirstNm>
        <PersonLastNm>BONTHUIS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ERIC P VANDOP CPA</PreparerPersonNm>
      <PTIN>P01868437</PTIN>
      <PhoneNum>2317265800</PhoneNum>
      <PreparationDt>2024-05-20</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>WWW.PIONEERRESOURCES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>181934</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>179165</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>98</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>2671</OtherRevenueTotalAmt>
      <TotalRevenueAmt>181934</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>34523</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>46368</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>59736</OtherExpensesTotalAmt>
      <TotalExpensesAmt>140627</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>41307</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-134346</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-93039</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>196022</BOYAmt>
        <EOYAmt>216964</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>19890</BOYAmt>
        <EOYAmt>19890</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>189290</BOYAmt>
        <EOYAmt>175039</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>405202</BOYAmt>
        <EOYAmt>411893</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>539548</BOYAmt>
        <EOYAmt>504932</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-134346</BOYAmt>
        <EOYAmt>-93039</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDES RENTAL HOUSING FOR DISABLED INDIVIDUALS UNDER A US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SECTION 223(F) INSURED LOAN.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES RENTAL HOUSING FOR DISABLED INDIVIDUALS. APPROXIMATELY 16 SERVED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>103428</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>103428</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA REECE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB GUSTAFSON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CANDY HOLLISTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHIE GAGNON</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA CLEMENTS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILL BONTHUIS</PersonNm>
        <TitleTxt>CEO</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>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>BRIDGETTE ZAPPACOSTA</PersonNm>
        <USAddress>
          <AddressLine1Txt>1145 WESLEY AVE</AddressLine1Txt>
          <CityNm>MUSKEGON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49442</ZIPCd>
        </USAddress>
        <PhoneNum>2312202312</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>
        <CurrentTaxYearMinus2YearsAmt>7000</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>7000</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>168710</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>161646</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>177617</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>175582</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>179165</CurrentTaxYearAmt>
        <TotalAmt>862720</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>168710</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>161646</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>184617</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>175582</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>179165</CurrentTaxYearAmt>
        <TotalAmt>869720</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>869720</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>46</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>74</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98</CurrentTaxYearAmt>
        <TotalAmt>255</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>46</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>74</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98</CurrentTaxYearAmt>
        <TotalAmt>255</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus1YearAmt>2955</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2671</CurrentTaxYearAmt>
        <TotalAmt>5626</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>168756</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>161646</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>184691</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>178574</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>181934</CurrentTaxYearAmt>
        <TotalAmt>875601</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99330</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99630</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>5,626</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER 2,671 TOTAL 2,671</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INTEREST 19,723 INSURANCE 6,442 SUPPLIES 15,673 OTHER 1,095 NON-INVESTMENT DEPRECIATION 16,803 TOTAL 59,736</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 4,635 2,988 FURNISHINGS 78,510 78,510 EQUIPMENT 19,923 24,122 BUILDINGS AND IMPROVEMENTS 905,936 905,936 LESS ACCUMULATED DEPRECIATION 850,273 865,495 MORTGAGE REFINANCE FEES 30,559 28,978 TOTAL 189,290 175,039</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 7,964 10,604 LONG TERM DEBT 509,714 490,382 DUE TO RELATED ENTITIES 18,050 0 TENANT SECURITY DEPOSITS 3,820 3,946</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDES RENTAL HOUSING FOR DISABLED INDIVIDUALS UNDER A US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SECTION 223(F) INSURED LOAN.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
