﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-05-04T07:05:05-07:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953036552</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Cobb Doerfler &amp; Associates CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 2770</AddressLine1Txt>
        <CityNm>Lancaster</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>935392770</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953675800</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BORON SENIOR CITIZENS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BORO</BusinessNameControlTxt>
      <PhoneNum>7607626889</PhoneNum>
      <USAddress>
        <AddressLine1Txt>27177 20 MULE TEAM RD</AddressLine1Txt>
        <CityNm>BORON</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93516</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Charlene Sims</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2020-05-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Danny H Carol CPA</PreparerPersonNm>
      <PTIN>P00282938</PTIN>
      <PhoneNum>6619482661</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2019</TaxYr>
    <BuildTS>2020-11-19 02:30:22Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="19009920" softwareVersionNum="2019v5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <GrossReceiptsAmt>114931</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6494</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>31442</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1207</MembershipDuesAmt>
      <InvestmentIncomeAmt>13</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">71837</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>61247</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10590</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <OtherRevenueTotalAmt>3938</OtherRevenueTotalAmt>
      <TotalRevenueAmt>53684</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>17466</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1115</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>100</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41024</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59705</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6021</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>80599</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>74578</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>28467</BOYAmt>
        <EOYAmt>25260</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>51784</BOYAmt>
        <EOYAmt>49182</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2095</BOYAmt>
        <EOYAmt>1874</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>82346</BOYAmt>
        <EOYAmt>76316</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1747</BOYAmt>
        <EOYAmt>1738</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>80599</BOYAmt>
        <EOYAmt>74578</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide various services to senior citizens.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide low cost meals to senior citizens.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>55211</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55211</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charlene Sims</PersonNm>
        <TitleTxt>VP/Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>La Homa Lopez</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Karen Kern</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Charlene Sims</PersonNm>
        <USAddress>
          <AddressLine1Txt>27177 20 Mule Team Road</AddressLine1Txt>
          <CityNm>Boron</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93516</ZIPCd>
        </USAddress>
        <PhoneNum>7607626828</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="19009920" softwareVersionNum="2019v5.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>5748</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9810</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17333</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7701</CurrentTaxYearAmt>
        <TotalAmt>49966</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>30016</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29013</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33523</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34051</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34630</CurrentTaxYearAmt>
        <TotalAmt>161233</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>61532</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63764</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61452</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75405</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>71837</CurrentTaxYearAmt>
        <TotalAmt>333990</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>97296</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>102151</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>104785</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>126789</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>114168</CurrentTaxYearAmt>
        <TotalAmt>545189</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>545189</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1319</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>730</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>354</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>672</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>763</CurrentTaxYearAmt>
        <TotalAmt>3838</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1319</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>730</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>354</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>672</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>763</CurrentTaxYearAmt>
        <TotalAmt>3838</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>98615</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>102881</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>105139</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>127461</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>114931</CurrentTaxYearAmt>
        <TotalAmt>549027</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99300</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99390</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00700</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00610</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="19009920" softwareVersionNum="2019v5.0">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>48444</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>40985</CashPrizesBingoAmt>
        <OtherDirectExpensesBingoAmt>2162</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1.00000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>23393</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>18100</CashPrizesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>71837</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>59085</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>2162</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>61247</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>10590</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>CA</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>Charlene Sims</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>27177 Twenty Mule Team Road</AddressLine1Txt>
        <CityNm>Boron</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93516</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Charlene Sims</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>Record keeping</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="19009920" softwareVersionNum="2019v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous $3188</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Rent $750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $2231</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1008</FormAndLineReferenceDesc>
        <ExplanationTxt>Interest $13377</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $6083</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $8201</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Food $9730</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Property taxes $958</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone $354</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank charges $55</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>License &amp; permits $25</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Other taxes $10</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Furniture and Fixtures - Beginning $2095 Furniture and Fixtures - Ending $1874</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $1747 Accounts Payable and Accrued Expenses - Ending $1738</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>