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    <ReturnTs>2025-11-17T13:39:47-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>BOWLS USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOWL</BusinessNameControlTxt>
      <PhoneNum>6268591030</PhoneNum>
      <USAddress>
        <AddressLine1Txt>155 W Badillo St</AddressLine1Txt>
        <CityNm>Covina</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91723</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kelly Warren</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6268591303</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <WebsiteAddressTxt>https://bowlsusa.us</WebsiteAddressTxt>
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      <MembershipDuesAmt>91475</MembershipDuesAmt>
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      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">2952</FundraisingGrossIncomeAmt>
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      <SpecialEventsNetIncomeLossAmt>2952</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>748</GrossSalesOfInventoryAmt>
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      <TotalRevenueAmt>157511</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>22135</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>63799</BenefitsPaidToOrForMembersAmt>
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      <OtherChangesInNetAssetsAmt>-636</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>324139</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>346898</BOYAmt>
        <EOYAmt>324139</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>346898</BOYAmt>
        <EOYAmt>324139</EOYAmt>
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      <PrimaryExemptPurposeTxt>Bowls USA promotes and develops the Sport of Lawn Bowls throughout the USA. I promulgates the rules of the sport. It selects and trains the USA National team for international world wide competition. It unifies and coordinates activities amongst over 100 clubs throughout the USA. It serves as both a training and development forum for minors and also serves as a physical and social outlet for elderly individuals of all ages who can participate past the age of 90 years.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Sponsors and coordinates over 50 tournaments and events for over 1,000 players nationwide. Through this process develops training and coaching for both entry level players and highly developed players to create a national Team USA to represent the USA when competing in international tournaments events.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>63799</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Reviews applications and provides monetary Grants to member Clubs throughout the USA in order to assist improving Club greens and facilities, or to otherwise assist Clubs in promoting the Sport of Lawn Bowls and increasing membership and participation. In 2023 there were 19 Grants awarded ranging in amount from $250 to $1,000 each in the USA.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>16510</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5625</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Operating a volunteer organization throughout the USA to promulgate and enforce the Rules of the Sport, driving membership development, training umpires and coaches, developing guides and visual materials for training purposes, conducting teaching and skills clinics to assist players in their personal development. There are over 5,000 members in the USA many of whom are over age 65 and benefitting from the social and physical activity offered by the Sport of Lawn Bowls.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>56365</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>125789</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Veronica Sum</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kane Tobin</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Pam Edwards</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kelly Warren</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Scott Roberts</PersonNm>
        <TitleTxt>Immediate Past President Board Member</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Arthur Stewart</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <PersonNm>Kelly Warren</PersonNm>
        <USAddress>
          <AddressLine1Txt>155 W Badillo St</AddressLine1Txt>
          <CityNm>Covina</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91723</ZIPCd>
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        <PhoneNum>6268591030</PhoneNum>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants paid to dues paying member clubs for development and improvement of Clubs' greens and facilities and to otherwise assist clubs in providing equipment, services and assist with recruitment of members. Grants also provided for assistance in running national events.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bowls USA is an entirely volunteer organization incorporated in the State of Washington as a Non Profit entity, but operating throughout the continental USA. The organization is administered by elected officers and regional delegates who are unpaid. In addition to general administrative costs and expenses, there are meeting and operating costs, training and coaching, printing of rule books, general liability insurance, membership recruitment, registration and retention programs. There was a major reprint of the Rules Manual this year. The total costs of these programs totals $56,365.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Member clubs are all operated by nonprofessional volunteers. Accounting practices and errors occur when carrying forward balances or reporting on each and every expenses.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <ExplanationTxt>I am the volunteer Treasurer for the organization. Our organization had been severely impacted by the Pandemic and shutdowns. Clubs and members were dormant for over a year and many clubs did not begin reopening until 2022 and 2023. Information was difficult to obtain and I was personally overwhelmed and suffering from coronary disease in 2023 that led to open heart surgery in Fall of 2023. We do not have any paid officers or employees and are volunteers. We had filed out 2022 Form 990 EZ late and were subjected to penalties. I have sent correspondence to the IRS requesting a reconsideration or waiver. A copy is attached. I request any penalties be abated.</ExplanationTxt>
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