﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-09T17:02:04-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>831639096</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SEO CPA GROUP LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3596 MAPLE AVE STE B</AddressLine1Txt>
        <CityNm>ZANESVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>272161285</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE TRI-VALLEY 12TH MAN CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TRI-</BusinessNameControlTxt>
      <PhoneNum>7408681100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3596 MAPLE AVE SUITE B</AddressLine1Txt>
        <CityNm>ZANESVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BEN SPIKER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7406177003</PhoneNum>
      <SignatureDt>2026-02-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL D HILL CPA</PreparerPersonNm>
      <PTIN>P00132590</PTIN>
      <PhoneNum>7408681100</PhoneNum>
      <PreparationDt>2026-02-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>78785</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>24886</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>28864</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="70" referenceDocumentId="RetDoc3">25035</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12192</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12843</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>66593</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1375</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>67748</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69123</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2530</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>60462</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>57932</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>49867</BOYAmt>
        <EOYAmt>47741</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>10595</BOYAmt>
        <EOYAmt>10191</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>60462</BOYAmt>
        <EOYAmt>57932</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>60462</BOYAmt>
        <EOYAmt>57932</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE TRI-VALLEY 12TH MAN CLUB HAS BEEN ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES UNDER SECTION 501(C)(3). THE EXEMPT PURPOSE OF THE CLUB IS TO SUPPORT THE TRI-VALLEY LOCAL SCHOOL DISTRICT FOOTBALL PROGRAM BY CONDUCTING FUNDRAISING EVENTS. THE FUNDS WILL BE USED FOR PRE-GAME MEALS FOR THE TEAM AND TO SUPPORT THE TEAM'S EQUIPMENT NEEDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORTING TRI VALLEY LOCAL SCHOOL FOOTBALL PROGRAM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>67748</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>67748</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN SPIKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIFFANY MATTHEWS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TINA GUNDELFINGER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH DENMAN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SEO CPA GROUP</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>3596 MAPLE AVENUE SUITE B</AddressLine1Txt>
          <CityNm>ZANESVILLE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43701</ZIPCd>
        </USAddress>
        <PhoneNum>7408681100</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>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>82303</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45089</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25519</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25324</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24886</CurrentTaxYearAmt>
        <TotalAmt>203121</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>82303</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45089</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25519</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25324</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24886</CurrentTaxYearAmt>
        <TotalAmt>203121</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>203121</PublicSupportTotal170Amt>
      <TotalSupportAmt>203121</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>247628</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>KICK OFF DINNER</Event1Nm>
        <GrossReceiptsEvent1Amt>25105</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>70</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>25035</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>2082</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10110</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>25105</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>70</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>25035</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>2082</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10110</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12192</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12843</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OTHER EXPENSES 11,593 BANK CHARGES 175 APPAREL COST 5,014 DISCOUNT CARDS EXPENSE 3,000 FIELD SIGN EXPENSE 4,696 FEED THE TEAM EXPENSES 4,570 CLEAN UNIFORMS 75 PLAYER SUPPORT 4,785 SENIOR YARD SIGNS 5,187 PROTEIN EXPENSES 1,657 BANQUET EXPENSES 2,814 COACH APPAREL 2,059 DVD/ FILM EXPENSE 11,326 KIDS CAMP 2,220 FIELD/LOCKER ROOM 3,006 SENIOR COOKOUT 1,065 CONCESSION STAND SUPLLIES 4,102 NON-INVESTMENT DEPRECIATION 404 TOTAL 67,748</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 29,986 29,986 LESS ACCUMULATED DEPRECIATION 19,391 19,795 OTHER DEPRECIABLE ASSETS 0 0 TOTAL 10,595 10,191</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRI-VALLEY 12TH MAN CLUB HAS BEEN ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES UNDER SECTION 501(C)(3). THE EXEMPT PURPOSE OF THE CLUB IS TO SUPPORT THE TRI-VALLEY LOCAL SCHOOL DISTRICT FOOTBALL PROGRAM BY CONDUCTING FUNDRAISING EVENTS. THE FUNDS WILL BE USED FOR PRE-GAME MEALS FOR THE TEAM AND TO SUPPORT THE TEAM'S EQUIPMENT NEEDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>