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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-01-13T17:10:31-05:00</ReturnTs>
    <TaxPeriodEndDt>2016-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043040103</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GOMES DACRUZ &amp; TRACY PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>77 WINSOR STREET PO BOX 588</AddressLine1Txt>
        <CityNm>LUDLOW</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>010563469</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>042755258</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE LUDLOW SENIOR</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CENTER INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>4135833564</PhoneNum>
      <USAddress>
        <AddressLine1Txt>37 CHESTNUT ST</AddressLine1Txt>
        <CityNm>LUDLOW</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01056</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEPHANIE TYBURSKI</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4135833564</PhoneNum>
      <SignatureDt>2017-01-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK A GERMAIN</PreparerPersonNm>
      <PTIN>P00927528</PTIN>
      <PhoneNum>4135897831</PhoneNum>
      <PreparationDt>2017-01-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>57767</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>11049</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35502</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2298</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>5794</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>5794</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>3124</OtherRevenueTotalAmt>
      <TotalRevenueAmt>57767</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>720</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>81878</OtherExpensesTotalAmt>
      <TotalExpensesAmt>82598</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-24831</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>222828</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>197997</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>207245</BOYAmt>
        <EOYAmt>185291</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>15583</BOYAmt>
        <EOYAmt>12706</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>222828</BOYAmt>
        <EOYAmt>197997</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>222828</BOYAmt>
        <EOYAmt>197997</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SEEK DONATIONS THROUGH MEMBERSHIP, FUND RAISING EVENTS, DONATIONS AND/OR CORPORATE GIFTS, TO FINANCIALLY ASSIST THE LUDLOW SENIOR CENTER IN PROVIDING SERVICES TO, AND TO OTHERWISE ADVANCE THE WELFARE OF SENIOR CITIZENS IN THE TOWN OF LUDLOW.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE RECREATIONAL ACTIVITIES/PROGRAMS FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>38576</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE/MAINTAIN IMPROVEMENTS AND EQUIPMENT FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4473</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2877</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45926</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEVERLY FEICHA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE TYBURSKI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUCILLE CARNEIRO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH THOMPSON</PersonNm>
        <TitleTxt>ASSISTANT TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARBARA GREEN</PersonNm>
        <TitleTxt>VICE PRESIDE</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>STEPHANIE TYBURSKI</PersonNm>
        <USAddress>
          <AddressLine1Txt>37 CHESTNUT STREET</AddressLine1Txt>
          <CityNm>LUDLOW</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01056</ZIPCd>
        </USAddress>
        <PhoneNum>4135833564</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>8263</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22434</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>148795</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9974</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11050</CurrentTaxYearAmt>
        <TotalAmt>200516</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>18220</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23241</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16790</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25115</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35503</CurrentTaxYearAmt>
        <TotalAmt>118869</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>4911</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4496</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6370</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6020</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5792</CurrentTaxYearAmt>
        <TotalAmt>27589</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>31394</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50171</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>171955</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41109</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52345</CurrentTaxYearAmt>
        <TotalAmt>346974</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>346974</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>649</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>550</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1278</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2191</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2298</CurrentTaxYearAmt>
        <TotalAmt>6966</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>649</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>550</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1278</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2191</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2298</CurrentTaxYearAmt>
        <TotalAmt>6966</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3352</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4806</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4986</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7028</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3124</CurrentTaxYearAmt>
        <TotalAmt>23296</TotalAmt>
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      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>35395</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55527</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>178219</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50328</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57767</CurrentTaxYearAmt>
        <TotalAmt>377236</TotalAmt>
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      <PublicSupportCY509Pct>0.91980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91380</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISERS 23,296</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
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    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING 3,124 TOTAL 3,124</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FUNDRAISERS 3,867 SUPPLIES AND MAINTENANCE 4,473 ACTIVITIES 25,198 KITCHEN 6,129 PROGRAM EXPENSES 2,217 VOLUNTEER RECEPTION DINNE 5,032 DONATIONS 200 FINES AND PENALTIES 157 FEASIBILITY PROJECT 31,266 LOUNGE RENOVATIONS 462 NON-INVESTMENT DEPRECIATION 2,877 TOTAL 81,878</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>18,131 18,131 LESS ACCUMULATED DEPRECIATION 2,548 5,425 TOTAL 15,583 12,706</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SEEK DONATIONS THROUGH MEMBERSHIP, FUND RAISING EVENTS, DONATIONS AND/OR CORPORATE GIFTS, TO FINANCIALLY ASSIST THE LUDLOW SENIOR CENTER IN PROVIDING SERVICES TO, AND TO OTHERWISE ADVANCE THE WELFARE OF SENIOR CITIZENS IN THE TOWN OF LUDLOW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
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