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    <Timestamp>2014-01-08T16:58:52-08:00</Timestamp>
    <TaxPeriodEndDate>2013-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SIDWAY CONSULTANTS INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>6418 WOODLAND AVE</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>19142</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-06-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>223876732</EIN>
      <Name>
        <BusinessNameLine1>ORLU REGIONAL ASSEMBLY USA INC</BusinessNameLine1>
      </Name>
      <NameControl>ORLU</NameControl>
      <Phone>3054914536</Phone>
      <USAddress>
        <AddressLine1>17355 SW 33RD COURT</AddressLine1>
        <City>MIRAMAR</City>
        <State>FL</State>
        <ZIPCode>33029</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>FIDELIS EZEWIKE</Name>
      <Title>NATIONAL PRESIDENT</Title>
      <Phone>3054914536</Phone>
      <DateSigned>2014-01-08</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>STANLEY I DIKE</Name>
      <Phone>2158830152</Phone>
      <DatePrepared>2014-01-08</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.orausa.net</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>165022</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>102928</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>40740</ProgramServiceRevenue>
      <MembershipDues>21310</MembershipDues>
      <InvestmentIncome>44</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>165022</TotalRevenue>
      <BenefitsPaidToOrForMembers>4200</BenefitsPaidToOrForMembers>
      <FeesAndOthPymtToIndContractors>49420</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>57599</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>10656</PrintingPublicationsPostage>
      <TotalExpenses>121875</TotalExpenses>
      <ExcessOrDeficitForYear>43147</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>115797</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>5689</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>164633</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>91067</BOY>
        <EOY>21702</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <EOY>59060</EOY>
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      <OtherAssetsTotal>
        <BOY>40446</BOY>
        <EOY>89147</EOY>
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        <BOY>131513</BOY>
        <EOY>169909</EOY>
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      <SumOfTotalLiabilities>
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        <EOY>5276</EOY>
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        <BOY>115797</BOY>
        <EOY>164633</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>Providing Medical Mission, Healthcare; Water Purification, Youth Empowerment; Microfinance; Disaster Relief; Njaba State Creation; Annual Convention and Orlu Summit programs.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>ORAUSA - Orlu Summit- Imo State Univeristy Teaching Hospital Auditorum Helping the communities with technology and healthcare awareness programs. Medical Mission. Medical group visited 4 communities and treated more then twenty thousand people.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>25394</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>ORAUSA Disater Relief Funds - Micro Financing program for widows Making a Difference- More than 12 communities received Micro Finance loans to enable them support and grow businesses.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>6000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>ORAUSA - PROJECT COMMITTEE AND YOUTH DEVELOPMENT PROGRAMS SCHOLARSHIP AWARDS.2012 CONVENTION IN PHILADELPHIA, PA.</DescriptionProgramServiceAccom>
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        <PersonName>MR FIDELIS EZEWIKE</PersonName>
        <Title>President</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MR ANTHONY OKPARA</PersonName>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MR GEORGE AKUNNA</PersonName>
        <Title>Secretary General</Title>
        <AvgHoursPerWkDevotedToPosition>15.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>GA</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>MR STANLEY DIKE</NamePerson>
        <AddressUS>
          <AddressLine1>1226 HARSHAW RD</AddressLine1>
          <City>BROOKHAVEN</City>
          <State>PA</State>
          <ZIPCode>19015</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4844804935</TelephoneNumber>
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      <ForeignFinancialAccount>true</ForeignFinancialAccount>
      <ForeignFinancialAccountCountry>NI</ForeignFinancialAccountCountry>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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      <GrossInvestmentIncome170>
        <Total>0</Total>
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        <CurrentTaxYear>165022</CurrentTaxYear>
        <Total>273957</Total>
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        <CurrentTaxYear>165022</CurrentTaxYear>
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      <GeneralExplanation>
        <Identifier>Pt III, Line 31</Identifier>
        <Explanation>ORAUSA mission is to improve quality of life by provide services such as Medical Missions; Healthcare; Education, Water Purification; Acquisition of Infrastructure; Disaster Relief; Convention and Microfinance programs.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>NONE 0.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>NONE 0.</Explanation>
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        <Identifier>Form 990EZ, Part I, Line 20</Identifier>
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        <Explanation>A/R CONVENTION 21105. 11416. PREPAID EXPENSES - CONVENTION 19341. 265. PLEDGES - BOSTON CONV 2008 0. 12200. PLEDGES - DALLAS CONV 2009 0. 6520. PLEDGES - NY CONV 2010 0. 14150. PLEDGES - WASHINGTON, DC CONV 2011 0. 20605. PLEDGES - PHILA CONV 2012 0. 11991. MICRO FINANCE - LOAN RECEIVABLE 0. 12000.</Explanation>
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        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>PAYABLE- CONVENTION VENDORS 15716. 5276.</Explanation>
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