| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Ibume | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Ikan | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Isuahba | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Iwa | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Kachi | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Kansihio | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Nyam Sando | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Nyirgir-Makurdi | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Ongbo | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Tatyough | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Toighor | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Tsuambu | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Tsuwa | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Tyodugh | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Tyonambe | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Ubebe | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Uve | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Wamkor | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Yaiko | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Zongo | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
