<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-24T13:35:21-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263582184</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CAIN BOURRET JARRY &amp; CRESSMAN LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1175 MAMMOTH ROAD SUITE 2A</AddressLine1Txt>
        <CityNm>DRACUT</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01826</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222511961</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE DRACUT ELDERLY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>9789572611</PhoneNum>
      <USAddress>
        <AddressLine1Txt>21 NEWTON AVENUE</AddressLine1Txt>
        <CityNm>DRACUT</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>018263116</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LINDA TAMVAKLIS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-01-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LINDA</PersonFirstNm>
        <PersonLastNm>TAMVAKLIS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID A JARRY</PreparerPersonNm>
      <PTIN>P00467480</PTIN>
      <PhoneNum>9789571421</PhoneNum>
      <PreparationDt>2024-01-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>48411</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12241</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>31295</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>384</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>2775</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4212</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1437</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>1716</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>1716</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>44199</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>950</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>42658</OtherExpensesTotalAmt>
      <TotalExpensesAmt>43608</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>591</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>76956</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>77547</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>78343</BOYAmt>
        <EOYAmt>81278</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>78343</BOYAmt>
        <EOYAmt>81278</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1387</BOYAmt>
        <EOYAmt>3731</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>76956</BOYAmt>
        <EOYAmt>77547</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDING SERVICES AND FELLOWSHIPS FOR SENIOR CITIZENS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE EDUCATION, PHYSICAL FITNESS, AND ENTERTAINMENT TO THE ELDERLY IN THE DRACUT AREA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>39974</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>39974</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL LANGLOIS</PersonNm>
        <TitleTxt>SECRETARY/CL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL GAVRIEL</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA TAMVAKLIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OLGA PARKINS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESE BEAUREGARD</PersonNm>
        <TitleTxt>DIRECTOR</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>LINDA TAMVAKLIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>21 NEWTON AVENUE</AddressLine1Txt>
          <CityNm>DRACUT</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01826</ZIPCd>
        </USAddress>
        <PhoneNum>9789572611</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>11714</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10641</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9650</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12241</CurrentTaxYearAmt>
        <TotalAmt>60463</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>29189</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5596</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5907</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12008</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36170</CurrentTaxYearAmt>
        <TotalAmt>88870</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>40903</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16237</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22124</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21658</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48411</CurrentTaxYearAmt>
        <TotalAmt>149333</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>5000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7500</CurrentTaxYearAmt>
        <TotalAmt>32500</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>5000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7500</CurrentTaxYearAmt>
        <TotalAmt>32500</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>116833</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>303</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>216</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>384</CurrentTaxYearAmt>
        <TotalAmt>1255</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>303</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>216</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>384</CurrentTaxYearAmt>
        <TotalAmt>1255</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>41206</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16453</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22311</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21823</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48795</CurrentTaxYearAmt>
        <TotalAmt>150588</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.77580</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.82110</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ASSISTANTS FOR SENIORS 570 EVENT EXPENSES 38,310 FILING FEES 35 FOD DONATION 300 OFFICE EXPENSES 2,649 POSTAGE 794 TOTAL 42,658</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,387 3,731</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
