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    <ReturnTs>2025-11-11T13:48:33-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320731230</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE CAIRNS CUP USA INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JOHN BELL</InCareOfNm>
      <BusinessNameControlTxt>CAIR</BusinessNameControlTxt>
      <PhoneNum>4193042048</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11109 GOLDEN EAGLE AVE</AddressLine1Txt>
        <CityNm>WEEKI WACHEE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34613</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN BELL</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>4193042048</PhoneNum>
      <SignatureDt>2025-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK C DEL GUERCIO</PreparerPersonNm>
      <PTIN>P01484302</PTIN>
      <PhoneNum>8776549688</PhoneNum>
      <PreparationDt>2025-11-11</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>102511</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>102511</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>102511</TotalRevenueAmt>
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      <PrintingPublicationsPostageAmt>6376</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>94239</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8272</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>289</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8561</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>289</BOYAmt>
        <EOYAmt>8561</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>8561</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>289</BOYAmt>
        <EOYAmt>8561</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CHARITABLE AND EDUCATIONAL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE CAIRNS CUP USA ORGANIZED AND CONDUCTED A THREE-DAY GOLF TOURNAMENT FOR DISABLED AND MOBILITY CHALLEGED ATHLETES FROM THE U.S. AND EUROPE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>94239</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION RAISED $78,250 IN SPONSORSHIP FUNDING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>94239</TotalProgramServiceExpensesAmt>
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        <PersonNm>JOHN BELL</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>60.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IAN HALLIWELL</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG HOOPER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>JOHN BELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>11109 GOLDEN EAGLE AVE</AddressLine1Txt>
          <CityNm>BROOKSVILLE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34613</ZIPCd>
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        <PhoneNum>4193042048</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <TotalAmt>102511</TotalAmt>
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        <CurrentTaxYearAmt>102511</CurrentTaxYearAmt>
        <TotalAmt>102511</TotalAmt>
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      <TotalSupportAmt>102511</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and promotion $8728.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $62830.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $727.00</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>GREENS FEES $11680.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC EXPENSES $2872.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTIONAL MATERIALS $366.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONDUCTS VARIOUS PROGRAM SERVICES TO FULFILL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>ITS MISSION. DURING THE TAX YEAR, THE ORGANIZATION PAID THE FEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR ADAPTIVE GOLFERS TO PARTICIPATE IN GOLF ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V LINE 42</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, conflict of</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V LINE 42</FormAndLineReferenceDesc>
        <ExplanationTxt>interest policy and financial statements available to the public</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V LINE 42</FormAndLineReferenceDesc>
        <ExplanationTxt>upon request. These documents may also be accessible through</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V LINE 42</FormAndLineReferenceDesc>
        <ExplanationTxt>the organzation's website or other publicly available platforms</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V LINE 42</FormAndLineReferenceDesc>
        <ExplanationTxt>to ensure transparency and accountability.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES INCLUDE TRAVEL, HOTEL AND MEAL COSTS FOR</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ATHLETES PARTICIPATING IN MULTI-DAY GOLF TOURNAMENT.</ExplanationTxt>
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