﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-19T18:29:41-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237197692</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OROVILLE LODGE NO 519</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OROV</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1462 14TH ST</AddressLine1Txt>
        <CityNm>Oroville</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95965</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CECIL MORRIS</PersonNm>
      <PersonTitleTxt>ADMINISTRATOR</PersonTitleTxt>
      <PhoneNum>5305348200</PhoneNum>
      <SignatureDt>2024-08-19</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ">
      <GroupExemptionNum>0002</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>188554</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2170</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>3843</MembershipDuesAmt>
      <InvestmentIncomeAmt>274</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>181697</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>61500</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>120197</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>570</OtherRevenueTotalAmt>
      <TotalRevenueAmt>127054</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>8223</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>37519</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4020</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>68900</OtherExpensesTotalAmt>
      <TotalExpensesAmt>118662</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8392</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>194960</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2487</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>205839</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44740</BOYAmt>
        <EOYAmt>44495</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>106407</BOYAmt>
        <EOYAmt>119807</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>45791</BOYAmt>
        <EOYAmt>51693</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>196938</BOYAmt>
        <EOYAmt>215995</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1978</BOYAmt>
        <EOYAmt>10156</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>194960</BOYAmt>
        <EOYAmt>205839</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>FRATERNAL ORGANIZATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LODGE UNITES MEMBERS IN BONDS OF FRATERNITY, BENEVOLENCE AND CHARITY. ACCOMPLISHED THROUGH YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS/GUESTS EST AT 451</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAILEY BRYCE-MABRY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN R MCGINNIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HERB BREWTON Jr</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAWN M BREWTON</PersonNm>
        <TitleTxt>1YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUIS K WAKEFIELD Jr</PersonNm>
        <TitleTxt>JUNIOR PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY SANDERSON</PersonNm>
        <TitleTxt>2YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OLIVIA O ZUNIGA</PersonNm>
        <TitleTxt>3YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAWNJA A MABRY Jr</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CECIL MORRIS</PersonNm>
        <TitleTxt>ADMINISTRATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</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>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CECIL MORRIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1462 14TH ST</AddressLine1Txt>
          <CityNm>Oroville</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95965</ZIPCd>
        </USAddress>
        <PhoneNum>5305348200</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountSPECIAL PROJECT &amp; COMMITTEE INCOME 520NSF CHECK REIMBURSEMENT 50</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity MOOSE CHARITIES Amount 2,203Activity WOMEN OF THE MOOSE Amount 300Activity MEMBER MEMORIAL SERVICES/MEMBER THANK YOU Amount 100Activity COMMUNITY DONATIONS Amount 5,620</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountLODGE/SQ/KITCHEN SUPPLIES 22,962OFFICE EXPENSES 1,404DUE TO OTHER FRATERNAL UNITS 5,392MEMBERSHIP PROMOTIONS 7,711LICENSE &amp; PERMITS 888INSURANCE 1,801CABLE/TELEPHONE 6,215SPECIAL PROJECT COMMITTEE EXP 1,158TRAVEL 17,113BANK/NSF CHARGES 4,256</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountCHANGES TO PETTY CASH 2,487</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearFURNITURE &amp; FIXTURES 33,788 37,170INVENTORY 12,003 12,003PREPAID INSURANCE 0 2,520</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearA/P ACCURED EXPENSES 1,978 9,664DUE TO OTHER FRATERNAL UNITS 0 492</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>