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<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-29T21:22:24Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474593952</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>778 E MONO WAY</AddressLine1Txt>
        <CityNm>SONORA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95370</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320094852</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUGAR PINE LAKE ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SUGA</BusinessNameControlTxt>
      <PhoneNum>5309068458</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 111</AddressLine1Txt>
        <CityNm>Mi Wuk Village</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95346</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIC KARLA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5309068458</PhoneNum>
      <SignatureDt>2025-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Mary Burchett</PreparerPersonNm>
      <PTIN>P01647430</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2025-09-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="2" referenceDocumentId="1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SUGARPINELAKE.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>53487</GrossReceiptsAmt>
      <MembershipDuesAmt>52353</MembershipDuesAmt>
      <InvestmentIncomeAmt>1134</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <TotalRevenueAmt>53487</TotalRevenueAmt>
      <OtherExpensesTotalAmt>37496</OtherExpensesTotalAmt>
      <TotalExpensesAmt>37496</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15991</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>89695</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>105686</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>89695</BOYAmt>
        <EOYAmt>105685</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>89695</BOYAmt>
        <EOYAmt>105685</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>89695</BOYAmt>
        <EOYAmt>105685</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUGAR PINE LAKE IS A PRIVATE MEMBERSHIP COMMUNITY LAKE LOCATED ON 18 ACRES WITH IN THE UNINCORPORATED COMMUNITY SUGAR PINE IN TUOLUMNE COUNTY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>N/A</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUGLAS COKE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN DEARAUJO</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHY OLSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIK KARLA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE VASCONCELLOS</PersonNm>
        <TitleTxt>EMPLOYEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SUGAR PINE LAKE ASSOCIATION INC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 111</AddressLine1Txt>
          <CityNm>Mi Wuk Village</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95346</ZIPCd>
        </USAddress>
        <PhoneNum>5309068458</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleO documentId="1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 REVENUE MEMBERSHIP INCOME RECEIVED TOTAL $8485, RECEIVED FROM MEMBERS</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP REVENUE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 REVENUE INTEREST INCOME $1134</FormAndLineReferenceDesc>
        <ExplanationTxt>INTEREST INCOME</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES GATES $1000</FormAndLineReferenceDesc>
        <ExplanationTxt>GATE EXPENSE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES GROUNDS AND LAKE $31,409.48</FormAndLineReferenceDesc>
        <ExplanationTxt>GROUNDS AND LAKE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES TOILET $1544.08</FormAndLineReferenceDesc>
        <ExplanationTxt>TOILET</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES GARBAGE $184.11</FormAndLineReferenceDesc>
        <ExplanationTxt>GARBAGE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES INSURANCE $855.00</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES POST OFFICE BOX AND POSTAGE $246.25</FormAndLineReferenceDesc>
        <ExplanationTxt>POST OFFICE BOX AND POSTAGE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 EXPENSES ANNUAL BBQ $2257.37</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL BBQ</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 2 ASSETS END OF YEAR CHECKING BANK FUNDS $72126.88</FormAndLineReferenceDesc>
        <ExplanationTxt>CHECKING FUNDS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 2 ASSETS END OF YEAR CD FUNDS $33557.84</FormAndLineReferenceDesc>
        <ExplanationTxt>CD FUNDS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 2 ASSETS CHAIN LINK FENCE ADN PROXIMITY LOCK SYSTEM $10000</FormAndLineReferenceDesc>
        <ExplanationTxt>CHAIN LINK FEND AND LOCK SYSTEM</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 2 ASSETS STEEL SHIPPING CONTAINER $4000</FormAndLineReferenceDesc>
        <ExplanationTxt>SHIPPING CONTAINER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 2 ASSETS THREE (3) WATER PUMPS $1200</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER PUMPS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 2 ASSETS WATER TRAILER $4000</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER TRAILER</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>