<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2021v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-06-08T03:04:44-00:00</ReturnTs>
    <TaxPeriodEndDt>2022-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>476544568</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>A SUE MORRISON CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3801-3 NW 63RD STREET</AddressLine1Txt>
        <CityNm>OKLAHOMA CITY</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73116</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731615787</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIGHTHOUSE CHARITIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% DAVID ARCHIBALD</InCareOfNm>
      <BusinessNameControlTxt>LIGH</BusinessNameControlTxt>
      <PhoneNum>4057518409</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 20245</AddressLine1Txt>
        <CityNm>Oklahoma City</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73156</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID ARCHIBALD</PersonNm>
      <PersonTitleTxt>COMMODORE</PersonTitleTxt>
      <PhoneNum>4057518409</PhoneNum>
      <SignatureDt>2023-06-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MATTHEW</PersonFirstNm>
        <PersonLastNm>HRENCHER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>A SUE MORRISON</PreparerPersonNm>
      <PTIN>P01526565</PTIN>
      <PhoneNum>4058336900</PhoneNum>
      <PreparationDt>2023-06-08</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>OKCBOATCLUB.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>91479</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>36721</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>47919</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>324</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">6515</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5812</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>703</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>85667</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>37806</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1360</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>118</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>16065</OtherExpensesTotalAmt>
      <TotalExpensesAmt>55349</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>30318</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>77477</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>350</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>108145</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>76667</BOYAmt>
        <EOYAmt>107435</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>810</BOYAmt>
        <EOYAmt>710</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>77477</BOYAmt>
        <EOYAmt>108145</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>77477</BOYAmt>
        <EOYAmt>108145</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ENGAGE OKC COMMUNITY WITH THE SPORT OF SAILING THROUGH OUR PARTNERSHIP WITH OCBC</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>We have been able to teach many OKC metro area kids to sail through summer camps provide numerous scholarships for these camps. Youth hone in on their sailing skills have fun through racing.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>44120</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>44120</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID ARCHIBALD</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLEDE HOLMAN</PersonNm>
        <TitleTxt>VICE COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARL BORGFELD</PersonNm>
        <TitleTxt>REAR COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY CARLSON</PersonNm>
        <TitleTxt>PAST COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT GREENAWALT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT HRENCHER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GRADY LOGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALI CHARLTON</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDY DAVISON</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SCOTT GREENAWALT</PersonNm>
        <USAddress>
          <AddressLine1Txt>9101 LAKE HEFNER PKWY</AddressLine1Txt>
          <CityNm>OKLAHOMA CITY</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>73120</ZIPCd>
        </USAddress>
        <PhoneNum>4057518409</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>15379</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15677</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30875</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36721</CurrentTaxYearAmt>
        <TotalAmt>114640</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>15379</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15677</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30875</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36721</CurrentTaxYearAmt>
        <TotalAmt>114640</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>114640</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>323</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>679</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>324</CurrentTaxYearAmt>
        <TotalAmt>1500</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>116140</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>216902</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98710</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98700</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>REGATTA</Event1Nm>
        <GrossReceiptsEvent1Amt>6515</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>6515</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5812</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>6515</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>6515</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5812</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>5812</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>703</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 1,427</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK FEES 1,072</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>REGISTRATION 151</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>WEB HOSTING 276</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTENANCE EXPENSE ON BOATS 1,264</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>YOUTH COACHING 2,749</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>REGATTA EXPENSES 7,203</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>T-SHIRTS 1,785</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC 138</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>YEAR END ADJUSTMENT TO MATCH PRIOR YEAR BALANCE 350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES DEFERRED CHARGES Beginning of year 810, End of year 710</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
