FRIENDS OF THE LUDLOW SENIOR CENTER INC: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE LUDLOW SENIOR CENTER INC (EIN 04-2755258)
- Tax period
- 2021-10-01 to 2022-09-30
- Filed
- 2023-02-13
- IRS object ID
- 202300449349200045
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-02-13T15:10:04-05:00 | ReturnTs |
| Tax Period End | 2022-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043040103 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GOMES DACRUZ & TRACY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 77 WINSOR STREET PO BOX 588 | AddressLine1Txt |
| City | LUDLOW | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010563469 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042755258 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE LUDLOW SENIOR | BusinessNameLine1Txt |
| Business Name Line2 | CENTER INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 4135833564 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 228 STATE STREET | AddressLine1Txt |
| City | LUDLOW | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01056 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY GREEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4135833564 | PhoneNum |
| Signature | 2023-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KATHY | PersonFirstNm |
| Person Last | GREEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK A GERMAIN CPA | PreparerPersonNm |
| PTIN | P00927528 | PTIN |
| Phone | 4135897831 | PhoneNum |
| Preparation | 2023-02-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.FRIENDSOFLUDLOWSENIORCENTER.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $64,096 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $13,197 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $39,050 | ProgramServiceRevenueAmt |
| Investment Income | $171 | InvestmentIncomeAmt |
| Other Revenue Total | $11,678 | OtherRevenueTotalAmt |
| Total Revenue | $64,096 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $1,726 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $48,610 | OtherExpensesTotalAmt |
| Total Expenses | $50,336 | TotalExpensesAmt |
| Excess Or Deficit For Year | $13,760 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $455,731 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $469,491 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,116 | BOYAmt |
| EOY | $319,212 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $615 | BOYAmt |
| EOY | $150,279 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,731 | BOYAmt |
| EOY | $469,491 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,731 | BOYAmt |
| EOY | $469,491 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO FINANCIALLY ASSIST THE LUDLOW SENIOR CENTER BY SEEKING DONATIONS, CORPORATE GIFTS, AND ENGAGE IN FUND RAISING EFFORTS IN ORDER TO PROVIDE SERVICES WHICH WILL IMPROVE THE QUALITY OF LIFE FOR SENIORS IN THE TOWN OF LUDLOW. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| PROVIDE RECREATIONAL ACTIVITIES/PROGRAMS FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER | $41,893 |
| PROVIDE/MAINTAIN IMPROVEMENTS AND EQUIPMENT FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER | $851 |
| DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER | $2,992 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $45,736 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| KATHY GREEN | ||
| PRESIDENT | 000.00 | $0 |
| MARGARET HINKLEY | ||
| VICE PRESIDE | 000.00 | $0 |
| STEPHANIE TYBURSKI | ||
| TREASURER | 000.00 | $0 |
| DEBORAH THOMPSON | ||
| SECRETARY | 000.00 | $0 |
| JACQUELINE DOYLE | ||
| ASSISTANT TR | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE TYBURSKI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 228 STATE STREET | AddressLine1Txt |
| City | LUDLOW | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4135833564 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,963 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,483 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $125,344 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $120,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,197 | CurrentTaxYearAmt |
| Total | $318,970 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,766 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,749 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,662 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,728 | CurrentTaxYearAmt |
| Total | $148,351 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,860 | CurrentTaxYearMinus2YearsAmt |
| Total | $15,313 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,824 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $70,287 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $155,953 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $138,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,925 | CurrentTaxYearAmt |
| Total | $482,634 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $482,634 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,454 | CurrentTaxYearMinus4YearsAmt |
| Total | $1,454 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,454 | CurrentTaxYearMinus4YearsAmt |
| Total | $1,454 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $454 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,106 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52 | CurrentTaxYearMinus2YearsAmt |
| Total | $1,612 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,243 | CurrentTaxYearMinus4YearsAmt |
| Total | $9,243 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,393 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $156,005 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $138,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,925 | CurrentTaxYearAmt |
| Total | $494,943 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97510 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95880 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | FUNDRAISERS 9,243 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | FUNDRAISERS 10,750 FUNDRASIER - BLDG FUND 928 TOTAL 11,678 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES SUPPLIES AND MAINTENANCE 851 FUNDRASIER EXP. - BLDG FU 874 FUNDRAISERS 2,000 NEWSLETTER 2,077 LOUNGE RENOVATIONS 2,656 VOLUNTEER RECEPTION DINNE 4,698 KITCHEN 7,225 MISCELLANEOUS PROGRAM EXP 12,176 ACTIVITIES 15,717 NON-INVESTMENT DEPRECIATION 336 TOTAL 48,610 |
| FORM 990-EZ, PART II, LINE 24 | 19,515 19,515 LESS ACCUMULATED DEPRECIATION 18,900 19,236 RAYMOND JAMES ANNUITY 0 150,000 TOTAL 615 150,279 |
| FORM 990-EZ, PART III | TO FINANCIALLY ASSIST THE LUDLOW SENIOR CENTER BY SEEKING DONATIONS, CORPORATE GIFTS, AND ENGAGE IN FUND RAISING EFFORTS IN ORDER TO PROVIDE SERVICES WHICH WILL IMPROVE THE QUALITY OF LIFE FOR SENIORS IN THE TOWN OF LUDLOW. |
| FORM 990-EZ, PART III, LINE 31 | DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER |
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