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    <ReturnTs>2024-04-24T02:37:59Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844062256</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Ludus USA Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LUDU</BusinessNameControlTxt>
      <PhoneNum>7744177995</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6315 Ellimar field lane</AddressLine1Txt>
        <CityNm>Charlotte</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28215</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Hugh Mapela</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>7744177995</PhoneNum>
      <SignatureDt>2024-03-25</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.ludus-usa.org</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>66797</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>33417</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>5000</MembershipDuesAmt>
      <InvestmentIncomeAmt>6800</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>11600</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>11600</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">9980</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>9980</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>9980</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-9980</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>56817</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>36321</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2820</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>17400</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>56541</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>276</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>245340</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>245616</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>340</BOYAmt>
        <EOYAmt>276</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>245000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>245340</BOYAmt>
        <EOYAmt>10276</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>245340</BOYAmt>
        <EOYAmt>10276</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Our mission to give smile to the destitute children, orphans and underserve families.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>we paid the tuition of international students from Africa</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>13941</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>13941</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>we got 2 events in Charlottes, where we serve underserve and low income families</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15800</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>15800</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>29741</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Hugh Mapela</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ange kombe</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Eric Shababa</PersonNm>
        <TitleTxt>Speaker</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Harlinda Tuzolana</PersonNm>
        <TitleTxt>Finance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>hugh Mapela</PersonNm>
        <USAddress>
          <AddressLine1Txt>6315 Ellimar field lane</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28215</ZIPCd>
        </USAddress>
        <PhoneNum>7744177995</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <FiledScheduleAInd>true</FiledScheduleAInd>
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      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>33417</CurrentTaxYearAmt>
        <TotalAmt>33417</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33417</CurrentTaxYearAmt>
        <TotalAmt>33417</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
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      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
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      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
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        <TotalAmt>0</TotalAmt>
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        <TotalAmt>0</TotalAmt>
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      <TotalSupportCalendarYearGrp>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
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          <ZIPCode>RESTRICTED</ZIPCode>
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    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990EZ, line 10 -Payment to Central Piedmont Community college for international student from Africa, Amount of $13,941.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990EZ line 24 Donation of goods receive from Good360 Amazon truck loaded FMV: $245000, which we used on the give away( we serve low income family in charlotte). with 4 Events with close the gap of need in certain famillies in North Carolina</ExplanationTxt>
      </SupplementalInformationDetail>
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