﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2025v4.0" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-14T19:10:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2026-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>331723622</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ISREAL ACCOUNTING &amp; TAX SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>23805 116TH ROAD</AddressLine1Txt>
        <CityNm>ELMONT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260201716</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UNIVERSITY OF BENIN ALUMNI ASSOC NA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% OSIFO OSASERE</InCareOfNm>
      <BusinessNameControlTxt>UNIV</BusinessNameControlTxt>
      <PhoneNum>3479715900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5801 CRANSWICK COURT</AddressLine1Txt>
        <CityNm>HAYMARKET</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>20169</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ISREAL O EKPO</PersonNm>
      <PersonTitleTxt>NATIONAL TREASURER</PersonTitleTxt>
      <PhoneNum>3479715900</PhoneNum>
      <SignatureDt>2026-08-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ISREAL O EKPO</PreparerPersonNm>
      <PTIN>P02072653</PTIN>
      <PhoneNum>3479715900</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="BinaryAttachment001 BinaryAttachment002 ReasonableCauseExplanation">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>80011</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>60626</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>16798</MembershipDuesAmt>
      <InvestmentIncomeAmt>2587</InvestmentIncomeAmt>
      <TotalRevenueAmt>80011</TotalRevenueAmt>
      <OtherExpensesTotalAmt>75778</OtherExpensesTotalAmt>
      <TotalExpensesAmt>75778</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4233</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>165236</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-34123</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>135346</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>165236</BOYAmt>
        <EOYAmt>135345</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>165236</BOYAmt>
        <EOYAmt>135345</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>2500</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>165236</BOYAmt>
        <EOYAmt>132845</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO SUPPORT ALMA MATTER PROJECTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT ALMA MATTER EXAMS AND RECORDS UPGRADE PROJECT AT UGBOWO AND EKENWN CAMPUSES. ALSO TO SUPPORT THE WASTE BINS PROJECT AND THE SCHOOL.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ENGR OSIFO F OSASERE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANITA OGHAGBON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR GOVERNOR AMEH</PersonNm>
        <TitleTxt>SECRETARY GENERAL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISREAL EKPOCOMMA EACOMMA AC</PersonNm>
        <TitleTxt>NATIONAL TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IKECHUKWU ASHIEDU</PersonNm>
        <TitleTxt>ASSISTANCE SECRETARY GENERAL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ISREAL EKPO NATIONAL TREASURER</PersonNm>
        <USAddress>
          <AddressLine1Txt>23805 116TH ROAD</AddressLine1Txt>
          <CityNm>ELMONT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11003</ZIPCd>
        </USAddress>
        <PhoneNum>3479715900</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15600</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12753</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58544</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77424</CurrentTaxYearAmt>
        <TotalAmt>181121</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>6100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12753</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2587</CurrentTaxYearAmt>
        <TotalAmt>21440</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>21700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12753</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71297</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80011</CurrentTaxYearAmt>
        <TotalAmt>202561</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>202561</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>21700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12753</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4247</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80011</CurrentTaxYearAmt>
        <TotalAmt>135511</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>21700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12753</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4247</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80011</CurrentTaxYearAmt>
        <TotalAmt>135511</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>4247</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>4247</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>43400</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29753</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75544</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>160022</CurrentTaxYearAmt>
        <TotalAmt>342319</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.59170</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.39590</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES BANK CHARGES AMOUNT 126 2) OTHER EXPENSES NATIONAL REUNION EXPENSE AMOUNT 38119 3) OTHER EXPENSES ZOOM SUBSCRIPTION AMOUNT 702 4) OTHER EXPENSES TAX FFILING FEES AMOUNT 873 5) OTHER EXPENSES PROJECT EXPENSES WASTE BINS PROJECT AMOUNT 8900 6) OTHER EXPENSES CHAPTERS EXPENSES AMOUNT 27058</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION SHORTTERM LOAN BOY AMOUNT 0 EOY AMOUNT 2500</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>TO SUPPORT ALMA MATTER PROJECTS</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>