The direct measurement of the energetic neutral atoms originating from the heliospheric termination shock and beyond as well as neutral interstellar gas penetrating into the heliosphere requires a very sensitive neutral particle imaging instrument in the energy range of 10-1000 eV. We present the development of the prototype of the low energy sensor for the Interstellar Boundary Explorer (IBEX) mission: IBEX-Lo is a neutral particle mass spectrometer dedicated to the measurement of energetic neutral atoms in this energy range. The response of the sensor to incident neutral hydrogen, helium, and oxygen atoms is discussed as well as the properties of the sensor's ion optics, the neutral-to-negative conversion surfaces, and other instrumental parameters.