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    <ReturnTs>2026-07-23T09:15:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</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>7402969794</PhoneNum>
      <SignatureDt>2026-07-23</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES L NICHELSON</PreparerPersonNm>
      <PTIN>P01441628</PTIN>
      <PhoneNum>7406339188</PhoneNum>
      <PreparationDt>2026-07-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>148592</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>70133</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>11666</MembershipDuesAmt>
      <InvestmentIncomeAmt>148</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-197-Copy1">47031</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>38960</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>8071</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>19614</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10512</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>9102</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>99120</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>56140</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>2077</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>17209</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2425</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>17443</OtherExpensesTotalAmt>
      <TotalExpensesAmt>95294</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3826</ExcessOrDeficitForYearAmt>
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      <NetAssetsOrFundBalancesEOYAmt>80525</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>66249</BOYAmt>
        <EOYAmt>72156</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>8900</BOYAmt>
        <EOYAmt>8900</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>1550</BOYAmt>
        <EOYAmt>1550</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>82606</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>11577</EOYAmt>
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        <EOYAmt>71029</EOYAmt>
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      <PrimaryExemptPurposeTxt>Community service</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Elks National Foundation Grants</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY MATYJA</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSEMARY DURANT</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>1800</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY C NICHELSON</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL BOSTANCIC</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</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 TREASURER</PersonNm>
        <USAddress>
          <AddressLine1Txt>16 Highland Rd</AddressLine1Txt>
          <CityNm>Martins Ferry</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43935</ZIPCd>
        </USAddress>
        <PhoneNum>7406332059</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants and other assistance to domestic organizations and governments $56140.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings $2139.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $5762.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues to Nat., St., Dist. $8517.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Licenses $1025.00</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:$0.00 Ending: $76.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants payable. Beginning:$0.00 Ending: $11501.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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