<?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="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-08T13:14:52-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550771624</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PERRY &amp; ASSOCIATES CPA'S AC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1907 GRAND CENTRAL AVE</AddressLine1Txt>
        <CityNm>VIENNA</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237078943</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HOME BUILDERS ASSOCIATION OF THE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MID OHIO VALLEY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>HOME</BusinessNameControlTxt>
      <PhoneNum>3044286321</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 556</AddressLine1Txt>
        <CityNm>PARKERSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26102</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PATRICIA MCKAY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3044286321</PhoneNum>
      <SignatureDt>2024-05-02</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PATRICIA</PersonFirstNm>
        <PersonLastNm>MCKAY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PATRICK A DEPUY</PreparerPersonNm>
      <PTIN>P00960578</PTIN>
      <PhoneNum>3044222203</PhoneNum>
      <PreparationDt>2024-05-02</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>40111</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>14714</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>20466</MembershipDuesAmt>
      <InvestmentIncomeAmt>8</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>4923</OtherRevenueTotalAmt>
      <TotalRevenueAmt>40111</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>19616</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>170</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>17160</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3105</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>421</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>10763</OtherExpensesTotalAmt>
      <TotalExpensesAmt>51735</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11624</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>42217</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>30593</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39826</BOYAmt>
        <EOYAmt>27557</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3765</BOYAmt>
        <EOYAmt>3765</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>43591</BOYAmt>
        <EOYAmt>31322</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1374</BOYAmt>
        <EOYAmt>729</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>42217</BOYAmt>
        <EOYAmt>30593</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ASSOCIATION PROMOTES THE HOME BUILDING INDUSTRY BY FOSTERING BUSINESS OPPORTUNITIES AMONG MEMBERS, ADVOCATING MEMBER'S INTERESTS IN THE LEGISLATIVE AND REGULATORY PROCESS, PROVIDING MEMBERS AND CONSUMER EDUCATIONS, AND PROMOTING ETHICAL AND QUALITY BUSINESS PRACTICES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOME BUILDERS ASSOCIATION OF WEST VIRGINIA</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NATIONAL HOME BUILDERS ASSOCIATION</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HABITAT FOR HUMANITY</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOME SHOW - TO CONNECT CONSUMERS WITH CONTRACTORS ALONG WITH CONTRACTORS TO LOCAL SUPPLIERS. PROMOTING THE LOCAL TRADE BUSINESS IN THE AREA.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN D BAILEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD HARPER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARBARA STARKEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA MCKAY</PersonNm>
        <TitleTxt>EXECUTIVE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>17160</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA WEPPLER</PersonNm>
        <TitleTxt>TREASURER</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>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LINDA WEPPLER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>345 COLLEGE PARKWAY SUITE 2</AddressLine1Txt>
          <CityNm>PARKERSBURG</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26104</ZIPCd>
        </USAddress>
        <PhoneNum>3048342546</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>26453</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20117</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21779</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23133</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20466</CurrentTaxYearAmt>
        <TotalAmt>111948</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>60384</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43996</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2959</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25364</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19637</CurrentTaxYearAmt>
        <TotalAmt>152340</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>86837</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64113</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24738</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48497</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40103</CurrentTaxYearAmt>
        <TotalAmt>264288</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>264288</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>464</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>204</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8</CurrentTaxYearAmt>
        <TotalAmt>749</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>464</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>204</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8</CurrentTaxYearAmt>
        <TotalAmt>749</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>87301</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64317</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24793</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48515</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40111</CurrentTaxYearAmt>
        <TotalAmt>265037</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99720</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99560</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00280</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00440</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVESTMENT INCOME. AMOUNT: 8.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER INCOME. AMOUNT: 4,923.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: NATIONAL HOMEBUILDERS ASSOC. PURPOSE OF PAYMENT: MEMBERSHIP DUES. AMOUNT OF PAYMENT: 10,208.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: HOMEBUILDERS ASSOC WV. PURPOSE OF PAYMENT: MEMBERSHIP DUES. AMOUNT OF PAYMENT: 9,408. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 19,616.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER - OPERATIONAL AND OTHER. AMOUNT: 1,816. DESCRIPTION: PAYROLL TAX EXPENSES. AMOUNT: 1,313. DESCRIPTION: HOME SHOW EXPENSES. AMOUNT: 377. DESCRIPTION: CONFRENCE TRAVEL AND CONVENTIONS. AMOUNT: 7,232. DESCRIPTION: WV BUSINESS LICENSE. AMOUNT: 25. TOTAL TO FORM 990-EZ, LINE 16: 10,763.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 3,765. END OF YEAR AMOUNT: 3,765.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 741. END OF YEAR AMOUNT: 729. DESCRIPTION: UNITED BANKCARD. BEG. OF YEAR AMOUNT: 633. END OF YEAR AMOUNT: 0.</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>
