﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.1" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-19T11:35:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341314445</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Ohio River Valley Lodge No 231 BPO Elks of the USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Mary Nichelson</InCareOfNm>
      <BusinessNameControlTxt>OHIO</BusinessNameControlTxt>
      <PhoneNum>7406332059</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O Box 117</AddressLine1Txt>
        <CityNm>Martins Ferry</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43935</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARY NICHELSON</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7406339188</PhoneNum>
      <SignatureDt>2025-06-19</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ-106-Copy1" referenceDocumentId="IRS990ScheduleO-184-Copy1">
      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>145724</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>66301</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>13253</MembershipDuesAmt>
      <InvestmentIncomeAmt>247</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-170-Copy1">46336</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>34985</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11351</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>19587</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>11190</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>8397</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>99549</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>15287</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>2244</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>13247</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2723</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>18020</OtherExpensesTotalAmt>
      <TotalExpensesAmt>51521</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>48028</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>52454</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>7508</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>107990</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69263</BOYAmt>
        <EOYAmt>66249</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>8900</BOYAmt>
        <EOYAmt>8900</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1550</BOYAmt>
        <EOYAmt>1550</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>79713</BOYAmt>
        <EOYAmt>76699</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>27259</BOYAmt>
        <EOYAmt>21576</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>52454</BOYAmt>
        <EOYAmt>55123</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>fraternal</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Blessings in a Backpack for two schools</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>4500</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSEMARY DURANT</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY MATYJA</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY NICHELSON</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES WEEKLEY</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARY C NICHELSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>16 Highland Rd</AddressLine1Txt>
          <CityNm>Martins Ferry</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43935</ZIPCd>
        </USAddress>
        <PhoneNum>7406339188</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-185-Copy1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants and other assistance to domestic organizations and governments $15287.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings $2330.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $8013.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues -Nat., St. &amp; Distric $5895.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Maintenance &amp; Repairs $1782.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Net unrealized gains (losses) on investments $7508.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories for sale or use. Beginning:$1550.00 Ending: $1550.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts payable and accrued expenses. Beginning:$13475.00 Ending: $10156.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants payable. Beginning:$13784.00 Ending: $11420.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>