2025-05-27T14:43:02-05:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2024-01-01 042089767 LUDLOW BOYS AND GIRLS CLUB INC LUDL 4135832072 91 CLAUDIAS WAY LUDLOW MA 01056 JOSUE IRIZARRY PRESIDENT & CEO 4135832072 2025-05-21 1 1 AMANDA ADAMS P00748038 7813562000 2025-05-21 2024 2025-03-06 01:10:19Z JOSUE IRIZARRY 91 CLAUDIAS WAY LUDLOW MA 01056 2137378 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. 18 18 83 328 0 0 872114 657687 1212960 1374885 46209 46718 21145 3616 2152428 2082906 0 27620 0 0 1356329 1369728 0 0 54755 510704 600507 1867033 1997855 285395 85051 2185876 2227656 89717 43292 2096159 2184364 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 1387669 27620 1374885 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. 1387669 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 1 0 0 0 0 0 0 0 0 1 15 0 1 83 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X JOSUE IRIZARRY 4135832072 91 CLAUDIAS WAY LUDLOW MA 01026 MARK GERMAIN CHAIR 1.00 X X 0 0 0 KEITH TATLOCK VICE 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 MAUREEN BEAUREGARD 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 ANN GLICIA DIRECTOR 1.00 X 0 0 0 HEATHER IAMPIETRO DIRECTOR 1.00 X 0 0 0 PETER LEONCZYK DIRECTOR 1.00 X 0 0 0 WILLIAM E MAHONEY DIRECTOR 1.00 X 0 0 0 JASON MOURAO DIRECTOR 1.00 X 0 0 0 SARAH M PASCALE ESQ 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 JOSUE IRIZARRY PRESIDENT & CEO 40.00 X 107962 0 18889 107962 0 18889 1 0 0 0 0 77492 580195 25512 657687 CHILDCARE PROGRAMS 624110 1197129 1197129 PROGRAM FEES 624110 111942 111942 MEMBERSHIP DUES 624110 62568 62568 3246 3246 1374885 56048 56048 401 401 9330 0 -9330 -9330 -9330 48357 77492 44741 3616 3616 2082906 1374885 0 50334 27620 27620 115847 28962 57923 28962 1063022 793961 266238 2823 13933 10538 3395 78144 57572 19998 574 98782 69254 27013 2515 700 700 106475 106475 208 208 83469 51831 31266 372 53322 31016 10655 11651 40170 38161 1607 402 3239 671 2568 4510 1803 2707 102986 97837 4119 1030 47087 44733 1883 471 MAINTENANCE AND REPAIRS 73907 70212 2956 739 SUPPLIES AND MATERIALS 55773 45559 10214 ORGANIZATIONAL DUES 18244 12897 4874 473 EVENT EXPENSE 6109 1366 4743 4308 3676 632 1997855 1387669 555431 54755 42905 53363 1163504 1470158 230144 20454 7202 15925 30 3448 5740 793614 335832 541035 457782 190008 200971 7600 3263 2185876 2227656 55449 30980 26668 9049 7600 3263 89717 43292 X 2002567 2072970 93592 111394 2096159 2184364 2185876 2227656 85051 3154 0 X 0 1 X 1 0 X 573189 704547 1117377 872114 657687 3924914 762392 875212 1122697 1212960 1374885 5348146 680000 680000 680000 680000 680000 3400000 2015581 2259759 2920074 2765074 2712572 12673060 0 0 0 12673060 8936 9258 12967 46209 56048 133418 8936 9258 12967 46209 56048 133418 3616 3616 21374 5956 27330 2045891 2274973 2933041 2811283 2772236 12837424 0.98720 0.98710 0.01040 0.00690 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 21,374. 2021 AMOUNT: $ 5,956. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 669057 242971 426086 121025 91472 29553 3532 1389 2143 457782 OPERATING LEASE LIABILITY 3263 3263 X 2774435 3154 680000 26873 710027 2064408 208 18290 18498 2082906 2686230 680000 36203 716203 1970027 208 27620 27828 1997855 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, 2024 AND 2023, MANAGEMENT BELIEVES THAT THE CLUB HAS NO MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSE 26,873. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 27,620. LOSS ON SALE OF FIXED ASSETS -9,330. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSE 26,873. LOSS ON SALE OF FIXED ASSETS 9,330. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 27,620. BUILDING GREAT FUTURES AUCTION 85640 63105 22535 18058 5750 300 5035 PURSES FOR A PURPOSE PURSE BINGO 23480 5527 17953 3527 150 6076 500 2100 1 16729 8860 7869 2240 1005 125849 77492 48357 23825 150 11826 800 8140 44741 3616 1 PRESCHOOL AND SCHOOL AGE FINANCIAL ASSISTANCE 9 16991 BOOK FEE REDUCTION CAMP FINANCIAL ASSISTANCE 15 10449 BOOK FEE REDUCTION AQUATICS FINANCIAL ASSISTANCE 1 180 BOOK 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. X 25512 FMV 0 0 0 0 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. FORM 990, PART VI, SECTION B, LINE 15 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. THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES 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.