<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-05-01T11:26:12-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>330180424</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Johnson &amp; Associates An Accountancy Corporation</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3868 W Carson St Suite 105</AddressLine1Txt>
        <CityNm>Torrance</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>562498078</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Point Fermin Lighthouse Society</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>POIN</BusinessNameControlTxt>
      <PhoneNum>3108312185</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 742</AddressLine1Txt>
        <CityNm>San Pedro</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90733</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Tom Budar</PersonNm>
      <PersonTitleTxt>Vice President</PersonTitleTxt>
      <SignatureDt>2023-04-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Tom</PersonFirstNm>
        <PersonLastNm>Budar</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>William J Johnson</PreparerPersonNm>
      <PTIN>P00037587</PTIN>
      <PhoneNum>3105407477</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>pointferminlighthouse.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10330</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>3460</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>935</MembershipDuesAmt>
      <InvestmentIncomeAmt>5935</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>10330</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>455</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3028</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6999</OtherExpensesTotalAmt>
      <TotalExpensesAmt>10482</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-152</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>442424</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>34988</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>477260</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>429793</BOYAmt>
        <EOYAmt>463979</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>12631</BOYAmt>
        <EOYAmt>13389</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>442424</BOYAmt>
        <EOYAmt>477368</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>108</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>442424</BOYAmt>
        <EOYAmt>477260</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The Point Fermin Lighthouse Society's mission is to (1) support the rehabilitation, restoration, and preservation of the Point Fermin Lighthouse and its history in Point Fermin Park, (2) publish a newsletter to inform members and other interested parties, (3) educate and inform the public regarding lighthouses and maritime history, and (5) interpret and furnish the interior of the Point Fermin Lighthouse.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Point Fermin Lighthouse Society has achieved its mission by supporting the rehabilitation, restoration, and preservation of the Point Fermin Lighthouse and its history in Point Fermin Park and furnishing the interior of the lighthouse. They publish a newsletter to inform members and other interested parties that educates the public about lighthouses and maritime history. They, also, research and interpret the history of the Point Fermin Lighthouse.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7952</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>7952</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Martha McKinzie</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Angie Martinez</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Carmen Garske</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tom Budar</PersonNm>
        <TitleTxt>CFO &amp; VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Diane Bertelsen</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ann Norton</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sally Davies</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joe McKinzie</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nancy Budar</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MaryLou Fourtane</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Tom Budar</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 742</AddressLine1Txt>
          <CityNm>San Pedro</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90733</ZIPCd>
        </USAddress>
        <PhoneNum>3108312185</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="IRS990ScheduleA" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>14673</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14547</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>201801</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9390</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>935</CurrentTaxYearAmt>
        <TotalAmt>241346</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>9614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10634</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2139</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>653</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3460</CurrentTaxYearAmt>
        <TotalAmt>26500</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>24287</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25181</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>203940</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10043</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4395</CurrentTaxYearAmt>
        <TotalAmt>267846</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>267846</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>1162</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3541</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5935</CurrentTaxYearAmt>
        <TotalAmt>10638</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>1162</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3541</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5935</CurrentTaxYearAmt>
        <TotalAmt>10638</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1977</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>320</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>2422</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>24387</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27158</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>205422</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13609</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10330</CurrentTaxYearAmt>
        <TotalAmt>280906</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95350</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.03790</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $977</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Information Technology $144</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1450</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Services $2654</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank fees $916</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Landscaping $676</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>PO Box $182</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1010</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories - Beginning $12631 Inventories - Ending $13389</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $108</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
