2024-11-15T00:07:21-06:00 2023-12-31 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2023-01-01 042607197 FRIENDS OF 2LIFE COMMUNITIES INC FRIE 6179128400 30 WALLINGFORD ROAD BRIGHTON MA 02135 BENJAMIN MAHNKE OFFICER 6179128400 2024-11-14 1 1 LORI ROTHE YOKOBOSKY CPA P01273422 4107834900 2023 2024-10-15 13:58:12Z BENJAMIN MAHNKE 30 WALLINGFORD ROAD BRIGHTON MA 02135 6161251 0 X HTTPS://WWW.2LIFECOMMUNITIES.ORG/ X 1974 MA SEE SCHEDULE O. 5 5 0 5 0 0 3770181 6126232 0 0 3067 3499 314148 -146929 4087396 5982802 0 0 0 0 871554 1127216 0 0 715192 3178786 2593262 4050340 3720478 37056 2262324 6096551 9192845 883759 1706979 5212792 7485866 X SEE SCHEDULE O. 0 0 2127727 FRIENDS PROVIDES FINANCIAL SUPPORT FOR ESSENTIAL PROGRAMS AND SERVICES OFFERED BY AFFILIATED ENTITIES TO TENANTS AT AN AFFORDABLE COST TO HELP MAINTAIN SENIORS' PHYSICAL AND SOCIAL HEALTH. SUCH SERVICES INCLUDE FITNESS, MEALS, AND TRANSPORTATION. 2127727 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X DIANE LEEMING 6179128474 30 WALLINGFORD ROAD BRIGHTON MA 02135 BERNIE KAPLAN OUTGOING-DIRECTOR 1.00 4.00 X 0 0 0 DONNA KALIKOW DIRECTOR 1.00 5.00 X 0 0 0 JEFF SACKS DIRECTOR 1.00 7.00 X 0 0 0 LAURA EFRON OUTGOING-DIRECTOR 1.00 0.00 X 0 0 0 LYNNE ELFLAND CHAIR / DIRECTOR 1.00 0.00 X X 0 0 0 MERLE GRANDBERG DIRECTOR 1.00 0.00 X 0 0 0 ROB GIFFORD DIRECTOR 1.00 0.00 X 0 0 0 HENRY KORMAN OUTGOING-GENERAL COUNCIL / ASSISTAN 3.00 37.00 X 0 0 0 SUSAN APPELBAUM CDO/ ASSISTANT CLERK 37.00 7.00 X 0 186688 9061 KAREN EDLUND CFO/TREASURER 3.00 37.00 X 0 207373 26147 LIZBETH HEYER VICE PRESIDENT / CLERK 1.00 34.00 X 0 218424 46246 AMY SCHECTMAN CEO 15.00 25.00 X 0 302225 13526 0 914710 94980 0 0 1 0 0 666646 5459586 6126232 970 970 2529 0 2529 2529 2529 31520 666646 178449 -146929 -146929 5982802 0 0 -143430 829565 328787 500778 35275 13981 21294 193648 76750 116898 68728 27240 41488 373870 373870 3300 3300 7917 7917 14951 14951 1234 1234 2224 2224 1995356 1995356 PUBLIC EDUCATION 119006 119006 EVENT EXPENSE 26872 26872 TENANT SUPPORT SERVICES 13365 13365 35167 27305 7862 3720478 2127727 877559 715192 4240631 1380486 1428652 4570646 194577 849463 50000 2348000 25000 5000 157691 39250 6096551 9192845 35827 91430 1500000 847932 115549 883759 1706979 X 2559065 1781782 2653727 5704084 5212792 7485866 6096551 9192845 2262324 10750 0 X 0 1 X 1 0 X 4496634 3279080 2820348 1637742 6126232 18360036 579562 520811 485402 457927 0 2043702 5076196 3799891 3305750 2095669 6126232 20403738 0 49226 235931 100820 62129 448106 49226 235931 100820 62129 448106 19955632 1241 2437 229 970 4877 1241 2437 229 970 4877 5077437 3802328 3305979 2095669 6127202 20408615 0.97780 0.96460 0.00020 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO AFFILIATES 115549 115549 X PART X, LINE 2: 2LIFE COMMUNTIES INC., FRIENDS OF 2LIFE COMMUNITIES INC., 2LIFE COMMUNITIES SERVICES INC., 2LIFE REALTY INC., 2LIFE DEVELOPMENT INC., 2LIFE PARTNERS INC., 2LIFE OPUS NEWTON INC., AND 2LIFE OPUS INC HAVE APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. DUE TO ITS TAXEXEMPT STATUS, THE ORGANIZATIONS ARE NOT SUBJECT TO INCOME TAXES. THEY ARE REQUIRED TO FILE AND DO FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ORGANIZATIONS HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. 2LIFE COLEMAN GP LLC, 2LIFE GROUND LESSOR LLC, 2LIFE BROOKE HOUSE MM LLC, 2LIFE KURLAT MM LLC, 2LIFE JJ CARROLL MM LLC, 2LIFE HOLDINGS LLC, AND 2LIFE OPUS NEWTON LLC ARE WHOLLY-OWNED ENTITIES AND THEIR TAXABLE INCOME OR LOSS PASS THROUGH TO, AND WILL BE REPORTABLE BY THEIR SOLE MEMBER, 2LIFE COMMUNITIES INC. 2LIFE LEVENTHAL INC., 2LIFE ULIN INC., 2LIFE SHILLMAN INC., 2LIFE GOLDA GP LLC, 2LIFE WEINBERG MM LLC, 2LIFE 370 HARVARD MM LLC, SHIRLEY COMMONS MM LLC AND 2LIFE GOLDA EXPANSION GP LLC ARE SUBJECT TO INCOME TAXES AND REPORT INCOME AND LOSSES ON A CORPORATE TAX RETURN. ANY LOSSES MAY BE CARRIED BACK TO PRIOR YEARS OR FORWARD TO SUBSEQUENT YEARS. AT AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WAS NO TAX EXPENSE, DEFERRED INCOME TAX, OR NET OPERATING LOSS CARRYFORWARD ON THE ABOVE MENTIONED ENTITIES. THE ENTITIES LISTED ABOVE HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THESE ENTITIES ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2020 REMAIN OPEN. RAISING THE ROOF 673385 641865 31520 7400 60011 950 96106 RUDY KASS TRIBUTE 24781 24781 3602 10380 698166 666646 31520 7400 63613 950 106486 178449 -146929 1 2LIFE COMMUNITIES INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042478888 501(C)(3) 157549 0 PROGRAMS AND SERVICES 2LIFE DEVELOPEMENT INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042609432 501(C)(3) 163290 0 CAPITAL PROJECTS 2LIFE COMMUNITIES SERVICES INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 043166862 501(C)(3) 1653217 0 PROGRAMS AND SERVICES 2LIFE 370 HARVARD LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 832845152 N/A 16500 0 PROGRAMS AND SERVICES 3 1 PART 1 LINE 1 GRANTS ARE DETERMINED THROUGH A BUDGETING PROCESS TO IDENTIFY PROGRAM EXPENSE NEEDS. X X X X 0 0 0 0 0 0 0 0 0 AMY SCHECTMAN CEO 0 246229 0 25000 0 30996 0 13526 0 0 0 315751 0 0 LIZBETH HEYER VICE PRESIDENT / CLERK 0 210286 0 0 0 8138 0 11014 0 35232 0 264670 0 0 KAREN EDLUND CFO/TREASURER 0 191050 0 7500 0 8823 0 10148 0 15999 0 233520 0 0 SUSAN APPELBAUM CDO/ ASSISTANT CLERK 0 173727 0 7500 0 5461 0 9061 0 0 0 195749 0 0 PART I, LINE 1 ORGANIZATION'S MISSION 2LIFE COMMUNITIES BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE AND DIGNITY. INSPIRED BY JEWISH VALUES, 2LIFE COMMUNITIES ARE NONSECTARIAN. PART III, LINE 1, ORGANIZATIONS MISSION FRIENDS OF 2LIFE COMMUNITIES INC. ("FRIENDS") IS THE FUNDRAISING ARM OF 2LIFE COMMUNITIES. CONTRIBUTIONS TO FRIENDS FUND AN ARRAY OF SUPPORTIVE SERVICES AND PROGRAMS OFFERED TO RESIDENTS TO ENABLE THEM TO CONTINUE TO LIVE INDEPENDENTLY AT 2LIFE EVEN AS THEY FACE THE CHALLENGES OF AGING. FRIENDS ALSO RAISES FUNDS FOR CAPITAL PROJECTS INCLUDING THE DEVELOPMENT OF ADDITIONAL SENIOR HOUSING. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED AND RESTATED IN JANUARY 2024 TO ADD AN OFFICER POSITION, TO REVISE COMMITTEE SECTIONS, AND TO FIX CERTAIN SCRIVENER'S ERRORS. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION UPDATED THE BY-LAWS TO CONSENT 2LIFE COMMUNITIES INC. CONSENT TO BEING ADMITTED AS THE SOLE MEMBER OF THE FOLLOWING ENTITIES: FRIENDS OF 2LIFE COMMUNITIES INC. 2LIFE COMMUNITIES SERVICES INC. 2LIFE REALTY INC. 2LIFE DEVELOPMENT INC. 2LIFE OPUS, INC 2LIFE PARTNERS INC. FORM 990, PART VI, SECTION A, LINE 7A SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINE 6 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS DELEGATES TO THE AUDIT COMMITTEE THE REVIEW AND APPROVAL OF THE CORPORATION'S FORM 990 ANNUALLY. SUBSEQUENT TO ITS APPROVAL, THE AUDIT COMMITTEE WILL THEN ISSUE A REPORT TO THE BOARD AND ASSURE THAT THE COMPLETE FORM 990 IS MADE AVAILABLE TO ALL DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR IS REQUIRED TO ANNUALLY DISCLOSE IN WRITING ANY CONFLICT OF INTEREST BETWEEN THE ORGANIZATION AND THE DIRECTOR AND/OR FAMILY MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEES' SALARIES ARE PAID BY 2LIFE COMMUNITY SERVICES, INC. EACH EMPLOYEE DEVOTES A PORTION OF HIS TIME TO VARIOUS 2LIFE ENTITIES. SALARY EXPENSES ARE THEN APPROPRIATELY ALLOCATED AND CHARGED TO THE 2LIFE ENTITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST. SCHEDULE G FRIENDS HOLDS A MAJOR ANNUAL FUND RAISING EVENT TO RAISE FUNDS FOR PROGRAMS AND SERVICES AND TO EDUCATE THE COMMUNITY ABOUT ITS MISSION. BY HIGHLIGHTING THE IMPACT OF 2LIFE HOUSING ON THE LIVES OF INDIVIDUAL TENANTS, THE EVENT SHOWS POTENTIAL DONORS HOW CHARITABLE FUNDS MAKE AN INVALUABLE DIFFERENCE IN THE LIVES OF LOW INCOME SENIORS. 2LIFE COMMUNITIES SERVICES INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 043166862 LOW INC HSNG MA 501(C)(3) LINE 12A, I 2LIFE COMMUNITIES INC 1 2LIFE COMMUNITIES INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042478888 LOW INC HSNG MA 501(C)(3) LINE 10 N/A 0 2LIFE DEVELOPMENT INC 31 WALLINGFORD ROAD BRIGHTON MA 02135 042609432 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 1 2LIFE PARTNERS INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 043584637 LOW INC HSNG MA 501(C)(3) LINE 12A, I 2LIFE COMMUNITIES INC 1 2LIFE REALTY INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042505972 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 1 2LIFE OPUS NEWTON INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 881716971 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE OPUS INC 1 2LIFE OPUS INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 881689252 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 1 2LIFE LEVENTHAL LIMITED PARTNERSHIP 30 WALLINGFORD ROAD BRIGHTON MA 02135 203075016 LOW INCOME HS MA N/A 0 0 2LIFE ULIN LIMITED PARTNERSHIP 30 WALLINGFORD ROAD BRIGHTON MA 02135 352458368 LOW INCOME HS MA N/A 0 0 2LIFE KURLAT LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 300921659 LOW INCOME HS MA N/A 0 0 2LIFE GOLDA LIMITED PARTNERSHIP 30 WALLINGFORD ROAD BRIGHTON MA 02135 471800944 LOW INCOME HS MA N/A 0 0 2LIFE SHILLMAN LIMITED PARTNERSHIP 30 WALLINGFORD ROAD BRIGHTON MA 02135 261422509 LOW INCOME HS MA N/A 0 0 2LIFE WEINBERG LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 815432579 LOW INCOME HS MA N/A 0 0 2LIFE 370 HARVARD LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 832845152 LOW INCOME HS MA N/A 0 0 SHIRLEY COMMONS LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 833723674 LOW INCOME HS MA N/A 0 0 2LIFE GOLDA EXPANSION LIMITED PARTNERSHIP 30 WALLINGFORD ROAD BRIGHTON MA 02135 851444197 LOW INCOME HS MA N/A 0 0 2LIFE JJ CARROLL LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 850511796 LOW INCOME HS MA N/A 0 0 2LIFE LELAND MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 873413508 LOW INCOME HS MA N/A 0 0 2LIFE 370 HARVARD MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 832835794 LOW INCOME HS MA N/A C 0 2LIFE GOLDA GP LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 811694983 LOW INCOME HS MA N/A C 0 2LIFE GOLDA EXPANSION GP LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 851434919 LOW INCOME HS MA N/A C 0 2LIFE LEVENTHAL INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 203074972 LOW INCOME HS MA N/A C 0 2LIFE SHILLMAN INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 261420577 LOW INCOME HS MA N/A C 0 2LIFE ULIN INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 453665818 LOW INCOME HS MA N/A C 0 2LIFE WEINBERG MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 815397259 LOW INCOME HS MA N/A C 0 SHIRLEY COMMONS MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 833692301 LOW INCOME HS MA N/A C 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0