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    <ReturnTs>2024-08-13T20:50:50Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205639472</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>205 CENTER ST</AddressLine1Txt>
        <CityNm>SEVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44273</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202171737</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UNITED STATES CHRISTIAN GOLF ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UNIT</BusinessNameControlTxt>
      <PhoneNum>6624205063</PhoneNum>
      <USAddress>
        <AddressLine1Txt>384 GOODMAN RD NO 211</AddressLine1Txt>
        <CityNm>SOUTHAVEN</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>38671</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SCOTT YOUNG</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6624205063</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Dorothy Barry</PreparerPersonNm>
      <PTIN>P01639592</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2024-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>USCGA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>91474</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4375</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>81129</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>5970</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <TotalRevenueAmt>91474</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>675</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>86465</OtherExpensesTotalAmt>
      <TotalExpensesAmt>87140</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4334</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>2136</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>6470</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4186</BOYAmt>
        <EOYAmt>6595</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>4186</BOYAmt>
        <EOYAmt>6595</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2050</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>2136</BOYAmt>
        <EOYAmt>6595</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO ENCOURAGE THE BELIEVERS AND WIN THE LOST THROUGH THE GAME OF GOLF</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>APPROXIMATELY HALF OF THE GOLF OUTINGS MEMBERS AND GUESTS MEET BEFORE OR AFTER TO LISTEN TO TESTIMONIES AND/OR CHRISTIAN MESSAGES. THE OTHER HALF OF THE GOLF OUTINGS MEMBERS AND GUESTS TAKE PRAYER REQUESTS AND HAVE PRAYER TIME BEFORE GAME BEGINS AT THE TEE. ATTENDANCE RANGES FROM 50 - 125.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>74457</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DONATION WAS MADE TO THE DESIGNATED CHARITY MEMPHIS ATHLETIC MINISTRIES. THE CHARITY REACHES OUT TO MEMPHIS YOUTH TO DISCOVER THEIR IDENTITY IN CHRIST &amp; THEIR PURPOSE IN THE COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2525</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>76982</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLTON CHAMBERS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT YOUNG</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB YOUNG</PersonNm>
        <TitleTxt>COMMUNICATIONS DIREC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA LONG</PersonNm>
        <TitleTxt>WEBMASTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERRIE CHAMBERS</PersonNm>
        <TitleTxt>ADMIN DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SCOTT YOUNG</PersonNm>
        <USAddress>
          <AddressLine1Txt>384 GOODMAN ROAD NO 211</AddressLine1Txt>
          <CityNm>Southaven</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>38671</ZIPCd>
        </USAddress>
        <PhoneNum>6624205063</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>9</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9170</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11560</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8110</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10345</CurrentTaxYearAmt>
        <TotalAmt>39194</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>55458</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60622</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55610</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81129</CurrentTaxYearAmt>
        <TotalAmt>252819</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>9</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64628</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>72182</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63720</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91474</CurrentTaxYearAmt>
        <TotalAmt>292013</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>292013</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>9</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64628</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>72182</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63720</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91474</CurrentTaxYearAmt>
        <TotalAmt>292013</TotalAmt>
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      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES INCLUDE BANKING FEES $1,652; BENEVOLENCE $128; AWARDS &amp; TROPHIES $4,078; COMPUTER SOFTWARE $3,500 &amp; PROFESSIONAL FEES $125 TOTALING $9,483</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16 OTHER EXPENSES (CONT.)</FormAndLineReferenceDesc>
        <ExplanationTxt>GOLF GREEN FEES &amp; OTHER COSTS $76,982; TOTAL LINE 16 OTHER EXPENSES $86,465</ExplanationTxt>
      </SupplementalInformationDetail>
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