FRIENDS OF THE LUDLOW SENIOR CENTER INC: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE LUDLOW SENIOR CENTER INC (EIN 04-2755258)
Tax period: 2024-10-01 to 2025-09-30
Filed: 2026-03-30
IRS object ID: 202600899349200200
Schema version: 2024v5.0
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
Form 990-EZ
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-03-30T00:28:45-04:00	ReturnTs
Tax Period End	2025-09-30	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	2024-10-01	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	PAMELA HAYES	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4135833564	PhoneNum
Signature	2026-03-28	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	2026-03-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	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	$95,047	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$54,224	ContributionsGiftsGrantsEtcAmt
Program Service Revenue	$33,703	ProgramServiceRevenueAmt
Investment Income	$7,120	InvestmentIncomeAmt
Total Revenue	$95,047	TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct	$1,059	FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total	$118,669	OtherExpensesTotalAmt
Total Expenses	$119,728	TotalExpensesAmt
Excess Or Deficit For Year	-$24,681	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$449,927	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$425,246	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$299,927	BOYAmt
EOY	$425,246	EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

Field	Value	IRS element (for citing)
BOY	$150,000	BOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$449,927	BOYAmt
EOY	$425,246	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$449,927	BOYAmt
EOY	$425,246	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	$68,531
PROVIDE/MAINTAIN IMPROVEMENTS AND EQUIPMENT FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER	$8,779
DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER	$1,276

Field	Value	IRS element (for citing)
Total Program Service Expenses	$78,586	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
PAMELA HAYES
PRESIDENT	000.00	$0
JACQUELINE DOYLE
TREASURER	000.00	$0
DEBORAH POTTER
CLERK	000.00	$0
DEBORAH THOMPSON
ASSISTANT CL	000.00	$0
JANICE GRIMALDI
VICE PRESIDE	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	DEBORAH POTTER	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	308 MILLER 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	$120,983	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,197	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,302	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$60,965	CurrentTaxYearMinus1YearAmt
Current Tax Year	$54,224	CurrentTaxYearAmt
Total	$299,671	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,662	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$50,728	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$29,226	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$36,047	CurrentTaxYearMinus1YearAmt
Current Tax Year	$33,703	CurrentTaxYearAmt
Total	$167,366	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$138,645	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63,925	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$79,528	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$97,012	CurrentTaxYearMinus1YearAmt
Current Tax Year	$87,927	CurrentTaxYearAmt
Total	$467,037	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$467,037	PublicSupportTotal509Amt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$1,943	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,689	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,120	CurrentTaxYearAmt
Total	$15,752	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$138,645	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63,925	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$81,471	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$104,701	CurrentTaxYearMinus1YearAmt
Current Tax Year	$94,047	CurrentTaxYearAmt
Total	$482,789	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96740	PublicSupportCY509Pct
Public Support PY509	0.98220	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 SUPPLIES AND MAINTENANCE 7,096 FUNDRASIER EXP. - BLDG FU 33,213 FUNDRAISERS 1,511 NEWSLETTER 603 LOUNGE RENOVATIONS 8,779 VOLUNTEER RECEPTION DINNE 4,852 KITCHEN 10,230 MISCELLANEOUS PROGRAM EXP 12,359 ACTIVITIES 11,659 CHARITY DONATIONS 5,359 INSURANCE 1,276 ADVERTISING 1,192 GRIEF SESSIONS 2,190 FITNESS ROOM 18,350 TOTAL 118,669
FORM 990-EZ, PART II, LINE 24	LOUNGE RENOVATIONS 19,515 19,515 LESS ACCUMULATED DEPRECIATION 19,515 19,515 RAYMOND JAMES ANNUITY 150,000 0 TOTAL 150,000 0
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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