﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-12T14:36:59-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>221478099</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COHNREZNICK LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>621 CAPITOL MALL SUITE 2150</AddressLine1Txt>
        <CityNm>SACRAMENTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95814</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263618257</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIFE AND LIGHT FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIFE</BusinessNameControlTxt>
      <PhoneNum>8587206333</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9336 ABRAHAM WAY</AddressLine1Txt>
        <CityNm>SANTEE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92071</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS CANTOR</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8587206333</PhoneNum>
      <SignatureDt>2024-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOLANTA TUCK CPA</PreparerPersonNm>
      <PTIN>P01340068</PTIN>
      <PhoneNum>9164429100</PhoneNum>
      <PreparationDt>2024-11-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>LIFEANDLIGHTFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>90040</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5770</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>84270</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>25327</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>58943</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>64713</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>141846</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>26821</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>55898</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>16</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>66137</OtherExpensesTotalAmt>
      <TotalExpensesAmt>290718</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-226005</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>468366</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>242361</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>441227</BOYAmt>
        <EOYAmt>217250</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>48664</BOYAmt>
        <EOYAmt>42952</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>489891</BOYAmt>
        <EOYAmt>260202</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>21525</BOYAmt>
        <EOYAmt>17841</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>468366</BOYAmt>
        <EOYAmt>242361</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO EDUCATE THE GENERAL PUBLIC ON CREATIONISM TO FOSTER THE UNDERSTANDING OF CREATIONISM AND TO OPERATE A MUSEUM OPEN TO THE GENERAL PUBLIC DEVOTED TO HISTORY AND STUDY OF CREATIONISM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OPERATED A MUSEUM OPEN TO THE GENERAL PUBLIC DEVOTED TO THE HISTORY AND STUDY OF CREATIONISM.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>263794</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>263794</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS CANTOR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN VAN DUZER</PersonNm>
        <TitleTxt>TREASURER &amp; SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MARINA BRADLEY</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>9336 ABRAHAM WAY</AddressLine1Txt>
          <CityNm>SANTEE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92071</ZIPCd>
        </USAddress>
        <PhoneNum>6192589300</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>261161</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>560375</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>321887</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5854</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5770</CurrentTaxYearAmt>
        <TotalAmt>1155047</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>110355</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39791</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51470</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84270</CurrentTaxYearAmt>
        <TotalAmt>366106</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>371516</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>600166</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>373357</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86074</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90040</CurrentTaxYearAmt>
        <TotalAmt>1521153</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>220000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>550000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>300000</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1070000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>220000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>550000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>300000</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1070000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>451153</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>371516</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>600166</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>373357</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86074</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90040</CurrentTaxYearAmt>
        <TotalAmt>1521153</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.29660</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.34590</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 84,270. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 25,327. GROSS PROFIT: 58,943. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 45,826. MERCHANDISE PURCHASED: 19,615. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 40,114. COST OF GOODS SOLD: 25,327.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING. AMOUNT: 2,702. DESCRIPTION: INFORMATION TECHNOLOGY. AMOUNT: 10,024. DESCRIPTION: SUPPLIES. AMOUNT: 21,335. DESCRIPTION: ANIMAL SUPPLIES. AMOUNT: 185. DESCRIPTION: OTHER EXPENSES. AMOUNT: 5,116. DESCRIPTION: PAYROLL TAXES. AMOUNT: 9,874. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 16,901. TOTAL TO FORM 990-EZ, LINE 16: 66,137.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: FURNITURE &amp; FIXTURES. BEG. OF YEAR AMOUNT: 2,838. END OF YEAR AMOUNT: 2,838. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 45,826. END OF YEAR AMOUNT: 40,114.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 21,525. END OF YEAR AMOUNT: 17,841.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>