﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-30T00:28:45-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</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>2024-10-01</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>228 STATE STREET</AddressLine1Txt>
        <CityNm>LUDLOW</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01056</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAMELA HAYES</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4135833564</PhoneNum>
      <SignatureDt>2026-03-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK A GERMAIN CPA</PreparerPersonNm>
      <PTIN>P00927528</PTIN>
      <PhoneNum>4135897831</PhoneNum>
      <PreparationDt>2026-03-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.FRIENDSOFLUDLOWSENIORCENTER.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>95047</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>54224</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>33703</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>7120</InvestmentIncomeAmt>
      <TotalRevenueAmt>95047</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1059</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>118669</OtherExpensesTotalAmt>
      <TotalExpensesAmt>119728</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-24681</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>449927</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>425246</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>299927</BOYAmt>
        <EOYAmt>425246</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>150000</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>449927</BOYAmt>
        <EOYAmt>425246</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>449927</BOYAmt>
        <EOYAmt>425246</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>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>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE RECREATIONAL ACTIVITIES/PROGRAMS FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>68531</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE/MAINTAIN IMPROVEMENTS AND EQUIPMENT FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8779</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEPRECIATION TAKEN ON RENOVATIONS MADE FOR THE BENEFIT OF THE LUDLOW SENIOR CENTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1276</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>78586</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAMELA HAYES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACQUELINE DOYLE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH POTTER</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH THOMPSON</PersonNm>
        <TitleTxt>ASSISTANT CL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANICE GRIMALDI</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>DEBORAH POTTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>308 MILLER 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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>120983</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13197</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50302</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60965</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54224</CurrentTaxYearAmt>
        <TotalAmt>299671</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>17662</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50728</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29226</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36047</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33703</CurrentTaxYearAmt>
        <TotalAmt>167366</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>138645</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63925</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79528</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87927</CurrentTaxYearAmt>
        <TotalAmt>467037</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>467037</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus2YearsAmt>1943</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7689</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6120</CurrentTaxYearAmt>
        <TotalAmt>15752</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>138645</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63925</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81471</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>104701</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94047</CurrentTaxYearAmt>
        <TotalAmt>482789</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96740</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98220</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISERS 0</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>LOUNGE RENOVATIONS 19,515 19,515 LESS ACCUMULATED DEPRECIATION 19,515 19,515 RAYMOND JAMES ANNUITY 150,000 0 TOTAL 150,000 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</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>
</Return>