FRIENDS OF THE LUDLOW SENIOR CENTER INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE LUDLOW SENIOR CENTER INC (EIN 04-2755258)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-02-19
- IRS object ID
- 202500509349201850
- Schema version
- 2023v6.0
- 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 | 2025-02-19T16:18:10-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | 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 | 2023-10-01 | 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 | 2025-02-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK A GERMAIN CPA | PreparerPersonNm |
| PTIN | P00927528 | PTIN |
| Phone | 4135897831 | PhoneNum |
| Preparation | 2025-02-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $105,701 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $60,965 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $36,047 | ProgramServiceRevenueAmt |
| Investment Income | $8,689 | InvestmentIncomeAmt |
| Total Revenue | $105,701 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $935 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $92,998 | OtherExpensesTotalAmt |
| Total Expenses | $93,933 | TotalExpensesAmt |
| Excess Or Deficit For Year | $11,768 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $438,157 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $449,925 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,076 | BOYAmt |
| EOY | $299,925 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,081 | BOYAmt |
| EOY | $150,000 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,157 | BOYAmt |
| EOY | $449,925 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,157 | BOYAmt |
| EOY | $449,925 | 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 | $57,798 |
| PROVIDE/MAINTAIN IMPROVEMENTS AND EQUIPMENT FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER | $26,116 |
| DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER | $81 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $83,995 | 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 | $125,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $120,983 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,197 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,302 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,965 | CurrentTaxYearAmt |
| Total | $370,791 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,749 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,662 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,226 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,047 | CurrentTaxYearAmt |
| Total | $161,412 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,860 | CurrentTaxYearMinus4YearsAmt |
| Total | $2,860 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $155,953 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,645 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,925 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,528 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97,012 | CurrentTaxYearAmt |
| Total | $535,063 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $535,063 | PublicSupportTotal509Amt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $1,943 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,689 | CurrentTaxYearAmt |
| Total | $9,684 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,005 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,645 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,925 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,471 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $104,701 | CurrentTaxYearAmt |
| Total | $544,747 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98220 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99390 | 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 0 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES 1,109 SUPPLIES AND MAINTENANCE 4,598 FUNDRASIER EXP. - BLDG FU 19,578 FUNDRAISERS 2,751 NEWSLETTER 2,055 LOUNGE RENOVATIONS 6,538 VOLUNTEER RECEPTION DINNE 4,880 KITCHEN 8,817 MISCELLANEOUS PROGRAM EXP 27,711 ACTIVITIES 9,737 CHARITY DONATIONS 5,143 NON-INVESTMENT DEPRECIATION 81 TOTAL 92,998 |
| FORM 990-EZ, PART II, LINE 24 | LOUNGE RENOVATIONS 19,515 19,515 LESS ACCUMULATED DEPRECIATION 19,434 19,515 RAYMOND JAMES ANNUITY 150,000 150,000 TOTAL 150,081 150,000 |
| 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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