2026-09-01T16:09:43-05:00 2025-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2025-01-01 042089767 LUDLOW BOYS AND GIRLS CLUB INC LUDL 4135832072 91 CLAUDIAS WAY LUDLOW MA 01056 JOSUE IRIZARRY PRESIDENT & CEO 4135832072 2026-08-31 1 AMANDA ADAMS P00748038 7813562000 2026-08-31 2025 JOSUE IRIZARRY 91 CLAUDIAS WAY LUDLOW MA 01056 2411228 0 X LUDLOWBGC.ORG X 1949 MA THE LUDLOW COMMUNITY CENTER/RANDALL BOYS & GIRLS CLUB IS A COMMUNITY-BASED NOT FOR PROFIT, WHICH PROVIDES YOUTH AND ADULT LIFE ENHANCING PROGRAMS. OUR PROGRAMS FOCUS ON PROMOTING HEALTHY LIFESTYLES, ACADEMIC SUCCESS, AND DEVELOPING STRONG CHARACTER AND LEADERSHIP SKILLS. 20 20 69 168 0 0 657687 836099 1374885 1409952 46718 76924 3616 16591 2082906 2339566 27620 42465 0 0 1369728 1480503 0 0 138487 600507 655495 1997855 2178463 85051 161103 2227656 2468439 43292 120901 2184364 2347538 X TO INSPIRE AND ENABLE YOUTH AND ADULTS TO BUILD BETTER COMMUNITIES BY PROVIDING LIFE-ENHANCING EXPERIENCES AND PROGRAMS THROUGH WHICH THEY WILL REALIZE THEIR FULL POTENTIAL AS RESPONSIBLE AND CARING CITIZENS. 0 0 1464371 42465 1409952 THE LUDLOW COMMUNITY CENTER/RANDALL BOYS & GIRLS CLUB HAS SERVED AS THE TOWN OF LUDLOW'S MAIN RESOURCE FOR LIFE-ENHANCING YOUTH PROGRAMS AND ACTIVITIES. THE CLUB OPERATES 51 WEEKS A YEAR, 6 DAYS A WEEK, SERVING MEMBERS FROM LUDLOW AS WELL AS SURROUNDING COMMUNITIES IN HAMPDEN AND HAMPSHIRE COUNTIES. THE CLUB PROVIDES A BROAD RANGE OF PROGRAMS IN FIVE CORE PROGRAM AREAS: CHARACTER AND LEADERSHIP DEVELOPMENT; EDUCATION AND CAREER DEVELOPMENT; HEALTH AND LIFE SKILLS; THE ARTS; AND SPORTS, FITNESS AND RECREATION; AND SEVERAL SPECIALIZED INITIATIVES, BASED ON COMMUNITY NEED. PROGRAMS ARE DESIGNED TO DRIVE POSITIVE OUTCOMES FOR YOUTH AND REINFORCE CRITICAL LIFE SKILLS. ALL PROGRAMS ARE FOR THE BENEFIT OF LOCAL YOUTH AND ADULTS. PROGRAMS INCLUDE: YOUTH RECREATION, ATHLETICS, SUMMER CAMP, SWIMMING, BASKETBALL, PRESCHOOL, BEFORE AND AFTER SCHOOL PROGRAMS, REMOTE LEARNING PROGRAMS, YOUTH DANCES AND COMPUTER TRAINING. 1464371 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 1 69 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X JOSUE IRIZARRY 4135832072 91 CLAUDIAS WAY LUDLOW MA 01026 KEITH TATLOCK CHAIR 1.00 X X 0 0 0 MARK GERMAIN PAST CHAIR 1.00 X X 0 0 0 BRANDON O'BRIEN TREASURER 1.00 X X 0 0 0 BETH TEIXEIRA SECRETARY 1.00 X X 0 0 0 LORRAINE ASKEW DIRECTOR 1.00 X 0 0 0 MAUREEN BEAUREGARD DIRECTOR 1.00 X 0 0 0 ANDREW BILLETER DIRECTOR 1.00 X 0 0 0 MARNIE BOVEE DIRECTOR 1.00 X 0 0 0 JUSTIN CALHENO DIRECTOR 1.00 X 0 0 0 CARLA V DILORETO DIRECTOR 1.00 X 0 0 0 ASHLEE FLORES DIRECTOR 1.00 X 0 0 0 ANN GLICIA DIRECTOR 1.00 X 0 0 0 ROBERT HOGAN DIRECTOR 1.00 X 0 0 0 HEATHER IAMPIETRO ESQ DIRECTOR 1.00 X 0 0 0 PETER LEONCZYK DIRECTOR 1.00 X 0 0 0 DAVID LIPSON DIRECTOR 1.00 X 0 0 0 WILLIAM E MAHONEY DIRECTOR 1.00 X 0 0 0 RICHARD MERRIFIELD DIRECTOR 1.00 X 0 0 0 JASON MOURAO DIRECTOR 1.00 X 0 0 0 RICHARD PERRYMAN DIRECTOR 1.00 X 0 0 0 DIANA ROY DIRECTOR 1.00 X 0 0 0 KATE ROY DIRECTOR 1.00 X 0 0 0 SUSAN R TEIXEIRA DIRECTOR 1.00 X 0 0 0 DR FRANK TIANO DIRECTOR 1.00 X 0 0 0 JHON WEILBLAD DIRECTOR 1.00 X 0 0 0 JOSUE IRIZARRY PRESIDENT & CEO 40.00 X 114285 0 11819 114285 0 11819 1 0 0 0 YOUR PART TIME CONTROLLER 1600 MARKET STREET SUITE 3425 PHILADELPHIA PA 19103 ACCOUNTING SERVICES 156184 1 42584 793515 21382 836099 CHILDCARE PROGRAMS 624110 1242721 1242721 PROGRAM FEES 624110 105396 105396 MEMBERSHIP DUES 624110 57231 57231 4604 4604 1409952 65857 65857 41003 29936 11067 11067 11067 58317 42584 41726 16591 16591 2339566 1409952 0 93515 42465 42465 126227 31556 63114 31557 1151728 887030 203248 61450 19187 15511 2930 746 67421 51641 12075 3705 115940 83754 23906 8280 181184 181184 1894 1894 81743 52012 29538 193 101260 68281 9394 23585 33306 31641 1332 333 3266 3079 187 9506 2764 6742 69873 66379 2795 699 47153 44795 1886 472 SUPPLIES AND MATERIALS 80489 51590 28899 ORGANIZATIONAL DUES 20764 15119 4162 1483 MAINTENANCE AND REPAIRS 15767 14978 631 158 EVENT EXPENSE 6764 938 5826 2526 838 1688 2178463 1464371 575605 138487 53363 56212 1470158 1124241 20454 9384 15925 13699 5740 13264 838108 399830 457782 438278 200971 798260 3263 15101 2227656 2468439 30980 64115 9049 41685 3263 15101 43292 120901 X 2072970 2316456 111394 31082 2184364 2347538 2227656 2468439 161103 2071 0 X 0 1 X 1 0 X 704547 1117377 872114 657687 836099 4187824 875212 1122697 1212960 1374885 1409952 5995706 680000 680000 680000 680000 684000 3404000 2259759 2920074 2765074 2712572 2930051 13587530 0 0 0 13587530 9258 12967 46209 56048 65857 190339 9258 12967 46209 56048 65857 190339 3616 16591 20207 5956 5956 2274973 2933041 2811283 2772236 3012499 13804032 0.98430 0.98720 0.01380 0.01040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 5,956. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 719425 299257 420168 115151 98633 16518 3532 1940 1592 438278 OPERATING LEASE LIABILITY 15101 15101 X 3005670 2071 684000 24392 710463 2295207 1894 42465 44359 2339566 2842496 684000 24392 708392 2134104 1894 42465 44359 2178463 PART X, LINE 2: THE CLUB ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT DECEMBER 31, 2025 AND 2024, MANAGEMENT BELIEVES THAT THE CLUB HAS NO MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSE 24,392. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 42,465. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSE 24,392. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 42,465. BUILDING GREAT FUTURES AUCTION 77936 37969 39967 17334 6166 875 4813 PURSES FOR A PURPOSE PURSE BINGO 22965 4615 18350 3317 5742 500 2979 100901 42584 58317 20651 11908 1375 7792 41726 16591 1 PRESCHOOL AND SCHOOL AGE FINANCIAL ASSISTANCE 3 15556 FAIR MARKET VALUE FEE REDUCTION CAMP FINANCIAL ASSISTANCE 13 12972 FAIR MARKET VALUE FEE REDUCTION FINANCIAL ASSISTANCE - SCHOOL AGE 9 13937 FAIR MARKET VALUE FEE REDUCTION PART I, LINE 2: ASSISTANCE IS PROVIDED IN THE FORM OF REDUCED CHARGES FOR PROGRAM SERVICES. THEREFORE, MONITORING OF THE USE OF FUNDS GRANTED TO BE SURE THEY ARE USED FOR THE INTENDED PURPOSES IS NOT NECESSARY. FORM 990, PART VI, SECTION A, LINE 2 BETH TEIXEIRA AND SUSAN TEIXEIRA HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE 990 IS FILED, THE PREPARER PROVIDES A DRAFT TO THE PRESIDENT/CEO, WHO DISTRIBUTES COPIES TO THE FINANCE COMMITTEE MEMBERS FOR THEIR REVIEW. ANY POTENTIAL CHANGES ARE DISCUSSED WITH THE PRESIDENT/CEO WHO NOTES CHANGES TO BE MADE AND SUBMITS TO THE PREPARER TO UPDATE THE FORM 990. THE PRESIDENT/CEO REVIEWS THE CORRECTED FORM 990 AND APPROVES THE RETURN FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ORGANIZATION PRESENTS TO ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES A CONFLICT OF INTEREST FORM FOR THEIR SIGNATURE TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. ADDITIONALLY, ANY POTENTIAL CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE BOARD OF DIRECTORS SHALL BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND INCLUDED IN THE RECORD WHEN THE MATTER INVOLVING SUCH INTEREST COMES BEFORE THE BOARD FOR ACTION. ANY MEMBER OF THE BOARD OF DIRECTORS WHO HAS ANY POTENTIAL CONFLICT OF INTEREST ON ANY MATTER WHICH COMES BEFORE THE BOARD SHALL NOT VOTE OR USE HIS PERSONAL INFLUENCE ON THE MATTER, AND SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE FOREGOING REQUIREMENT SHALL NOT BE CONSTRUED AS PREVENTING A MEMBER OF THE BOARD AFTER HAVING MADE KNOWN THE POSSIBLE CONFLICT, FROM BRIEFLY STATING HIS POSITION IN THE MATTER NOR FROM ANSWERING PERTINENT QUESTIONS OF OTHER BOARD MEMBERS SINCE HIS KNOWLEDGE MAY BE OF GREAT ASSISTANCE. THEREAFTER, SUCH BOARD MEMBERS SHALL LEAVE THE MEETING. THE MINUTES SHALL REFLECT THAT THE AFOREMENTIONED DISCLOSURE WAS MADE AND THAT A QUORUM OF BOARD MEMBERS REMAINED AFTER THE DISCLOSING MEMBER LEFT THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PRESIDENT/CEO'S COMPENSATION AND COMPARES IT TO COMPARABLE DATA TO DETERMINE IF COMPENSATION IS TO BE CHANGED OR NOT. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS IN THIS ITEM ARE AVAILABLE UPON REQUEST.