But these elves don't call the North Pole home, they're serving time at the Wabash Valley Correctional Facility in Sullivan County.
The PLUS Unit, or Purposeful Living Units Serve, holds 90 offenders, and for the fourth year in a row, they've spent months making homemade Christmas gifts.
"It's almost like a little Santa's workshop at the Plus Unit this time of year," said Jacquie Mize, case work manager at the Wabash Valley Correctional Center.
The presents are donated to the Heritage House in Hutsonville, Illinois, a home for many disabled vets.
"It was started because we have a lot of Veterans in our unit and they really are community-oriented and they want to give back to the community, and we just thought this was a great match," said Mize
The PLUS unit men hand-stitched 56 quilts and made stockings stuffed with lotion, socks and candy - enough for everyone at the Heritage House to have a very Merry Christmas.
"These guys are so excited, some of them don't even get a Christmas present," said Betty Kile, activity director at the Heritage House.
Each gift also comes with a homemade card, and officials say it really makes the men feel special this time of year.
"Being here at Christmas time is almost as good as being at home, because these guys don't have families, some of them, and they love it at Christmastime here," said Kile.
And it's a heartfelt tradition that gets everyone in the holiday spirit.
"It really gives us a good feeling, and I know the men back at our unit are very pleased with their efforts," said Mize.
Kile adds to the PLUS unit: "We just want to thank you guys. I don't know what we would do without you."
The group is making another delivery of 270 care-packages to the Indiana Veterans Home in Lafayette, Indiana.
All the materials used for the gifts were donated. If you'd like to donate, you can call the correctional facility at (812) 398-5050.