2025-11-13T13:20:54-06:00 2024-11-15 333709623 COHNREZNICK ADVISORY LLC 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2024-01-01 042607197 FRIENDS OF 2LIFE COMMUNITIES INC FRIE 6179128400 30 WALLINGFORD ROAD BRIGHTON MA 02135 BENJAMIN MAHNKE CFO 6179128400 2025-11-12 1 1 LORI ROTHE YOKOBOSKY P01273422 4107834900 2025-11-12 2024 2025-03-06 01:10:19Z X BENJAMIN MAHNKE 30 WALLINGFORD ROAD BRIGHTON MA 02135 0 0 X HTTPS://WWW.2LIFECOMMUNITIES.ORG/ X 1974 MA SEE SCHEDULE O. X 5 5 0 5 0 0 6126232 0 0 0 3499 0 -146929 0 5982802 0 0 0 0 0 1127216 0 0 0 0 2593262 0 3720478 0 2262324 0 9192845 0 1706979 0 7485866 0 X SEE SCHEDULE O. 0 1 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. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 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 DONNA KALIKOW DIRECTOR 1.00 5.00 X 0 0 0 LAURA EFRON DIRECTOR 1.00 5.00 X 0 0 0 LYNNE ELFLAND DIRECTOR/CHAIR 1.00 1.00 X X 0 0 0 MERLE GRANDBERG DIRECTOR 1.00 1.00 X 0 0 0 ROB GIFFORD DIRECTOR 1.00 3.00 X 0 0 0 LIZBETH HEYER VP/CLERK 1.00 39.00 X 0 286713 53685 SUSAN APPELBAUM CDO/ ASSISTANT CLERK 39.00 1.00 X 0 190905 9265 BENJAMIN MAHNKE CFO/TREASURER 5.00 35.00 X 0 219604 18013 AMY SCHECTMAN CEO 15.00 25.00 X 0 282073 36606 KAREN EDLUND CHIEF OF BUSINESS STRATEGY 3.00 37.00 X 0 216157 31400 0 1195452 148969 0 0 1 0 0 0 0 0 0 0 0 0 0 1380486 0 0 4570646 0 849463 0 0 0 2348000 0 0 5000 0 0 0 0 39250 0 0 0 9192845 0 91430 0 1615549 0 1706979 0 X 1781782 0 5704084 0 7485866 0 9192845 0 0 -7485866 X X 0 1 X 1 0 X 3279080 2820348 1637742 2448424 10185594 520811 485402 457927 698166 2162306 3799891 3305750 2095669 3146590 12347900 0 235931 100820 62129 173572 572452 235931 100820 62129 173572 572452 11775448 2437 229 970 3636 2437 229 970 3636 3802328 3305979 2095669 3147560 12351536 0.95340 0.96410 0.00030 0.00030 X PART III, SHORT YEAR EXPLANATION: THE ACTIVITY FOR FRIENDS WAS ABSORBED BY 2LIFE COMMUNITIES AS OF 1/1/2024 AND ALL THE FUNDRAISING WAS DONE IN 2LIFE COMMUNITIES, INC'S NAME FOR 2024. 0 X PART X, LINE 2: 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, 2024 AND 2023. DUE TO ITS TAX-EXEMPT 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THEORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 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 SOLIMINE 4% MM LLC, 2LIFE SOLIMINE 9% MM LLC, 2LIFE TREEHOUSE BOSTON MM LLC, 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 PARTNERS, 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, 2LIFE LELAND 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, 2024 AND 2023, 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 2021 REMAIN OPEN. X X X X 0 0 0 0 0 0 0 0 0 LIZBETH HEYER VP/CLERK 0 251377 0 30000 0 5336 0 17551 0 36134 0 340398 0 0 AMY SCHECTMAN CEO 0 273006 0 0 0 9067 0 36606 0 0 0 318679 0 0 KAREN EDLUND CHIEF OF BUSINESS STRATEGY 0 205181 0 7000 0 3976 0 15710 0 15690 0 247557 0 0 BENJAMIN MAHNKE CFO/TREASURER 0 210402 0 7000 0 2202 0 4814 0 13199 0 237617 0 0 SUSAN APPELBAUM CDO/ ASSISTANT CLERK 0 178299 0 7000 0 5606 0 9265 0 0 0 200170 0 0 CASH 2024-11-15 1380486 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) PLEDGES AND GRANTS RECEIVABLE 2024-11-15 4570646 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) ACCOUNTS RECEIVABLE 2024-11-15 849463 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) NOTES AND LOAN RECEIVABLE 2024-11-15 2348000 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) PREPAID EXPENSE 2024-11-15 5000 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) INVESTMENT-PROGRAM RELATED 2024-11-15 39250 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) TRANSFER OF NET ASSETS 2024-11-15 7485865 CARRYING COSTS 042478888 2LIFE COMMUNITIES INC 30 WALLINGFORD RD BRIGHTON MA 02135 501(C)(3) 0 0 0 0 1 1 1 1 0 SCHEDULE N, PART I, LINE 1 ON NOVEMBER 15, 2024, 2LIFE COMMUNITIES INC. ("COMMUNITIES") AND FRIENDS OF 2LIFE COMMUNITIES INC. ("FRIENDS") ENTERED INTO A MERGER AGREEMENT. THIS MERGER WAS EXECUTED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS, WITH COMMUNITIES AND FRIENDS FILING THE NECESSARY ARTICLES OF ORGANIZATION AND AMENDMENTS WITH THE SECRETARY OF STATE OF THE COMMONWEALTH OF MASSACHUSETTS. THE MERGER CONSOLIDATES THE ASSETS, LIABILITIES, AND OPERATIONS OF BOTH ENTITIES, ENHANCING THEIR ABILITY TO SERVE THE COMMUNITY EFFECTIVELY. TRANSFER OF NET ASSETS REPRESENTS THE TRANSFER OF ASSET AND LIABILITIES FROM FRIENDS OF 2LIFE COMMUNITIES, INC. ON NOVEMBER 15, 2024. ALL FUNDRAISING AND PROGRAM SERVICE ACTIVITIES WERE PERFORMED UNDER COMMUNITIES FOR 2024. PART I, LINE 1 ORGANIZATION'S MISSION 2LIFE COMMUNITIES, INC. BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE AND DIGNITY. INSPIRED BY JEWISH VALUES, 2LIFE COMMUNITIES ARE NONSECTARIAN. FORM 990, PART III, LINE 3 ON NOVEMBER 15, 2024, 2LIFE COMMUNITIES INC. AND FRIENDS OF 2LIFE COMMUNITIES INC. ENTERED INTO A MERGER AGREEMENT. THE MERGER CONSOLIDATES THE ASSETS, LIABILITIES, AND OPERATIONS OF BOTH ENTITIES, ENHANCING THEIR ABILITY TO SERVE THE COMMUNITY EFFECTIVELY. TRANSFER OF NET ASSETS REPRESENTS THE TRANSFER OF ASSET AND LIABILITIES FROM FRIENDS OF 2LIFE COMMUNITIES, INC. UPON TRANSFER, FRIENDS OF 2LIFE COMMUNITIES, INC. IS FILING ITS FINAL TAX RETURN. 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 IV, LINE 31: THE BOARD OF DIRECTORS OF THE 2LIFE COMMUNITIES, INC. (THE "BOARD") HAS DETERMINED THAT IN FURTHERANCE OF THE 2LIFE COMMUNITIES, INC.'S MUTUAL NONPROFIT MISSION WITH FRIENDS OF 2LIFE COMMUNITIES, INC., AND IN AN EFFORT TO CONSOLIDATE AND IMPROVE EFFICIENCIES, THE 2LIFE COMMUNITIES, INC. & AFFILIATES TO CONSOLIDATE WITH FRIENDS OF 2LIFE COMMUNITIES, INC. PURSUANT TO THE PROVISIONS AND WITH THE EFFECT PROVIDED IN SECTIONS 10 AND 10B OF CHAPTER 180, WITH THE 2LIFE COMMUNITIES, INC. BEING THE SURVIVING ENTITY. THE MERGER CONSOLIDATES THE ASSETS, LIABILITIES, AND OPERATIONS OF BOTH ENTITIES, ENHANCING THEIR ABILITY TO SERVE THE COMMUNITY EFFECTIVELY. FORM 990, PART VI, SECTION A, LINE 4 ON APRIL 2, 2024, BOTH 2LIFE COMMUNITIES, INC. AND FRIENDS OF 2LIFE COMMUNITIES, INC. AGREED TO MERGE PURSUANT TO RESOLUTIONS OF BOARD OF DIRECTORS. THE MERGER IS EFFECTIVE NOVEMBER 15, 2024. FORM 990, PART VI, SECTION A, LINE 6 PRIOR TO DATE OF THE MERGER, 2LIFE COMMUNITIES, INC., WAS THE SOLE MEMBER OF FRIENDS OF 2LIFE COMMUNITIES 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 COMMUNITIES SERVICES, INC. EACH EMPLOYEE DEVOTS A PORTION OF THEIR TIME TO VARIOUS 2LIFE ENTITIES. SALARY EXPENSES ARE THEN APPROPRIATELY ALLOCATED AND CHARGED TO THE 2LIFE ENTITITES. 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. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. TRANSFER OF ASSETS AND LIABILITIES DUE TO MERGER. 2LIFE COMMUNITIES SERVICES INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 043166862 LOW INC HSNG MA 501(C)(3) LINE 12A, I 2LIFE COMMUNITIES INC 0 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 0 2LIFE PARTNERS INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 043584637 LOW INC HSNG MA 501(C)(3) LINE 12A, I 2LIFE COMMUNITIES INC 0 2LIFE REALTY INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042505972 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 0 2LIFE OPUS NEWTON INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 881716971 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE OPUS INC 0 2LIFE OPUS INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 881689252 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 0 2LIFE 370 HARVARD LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 832845152 LOW INCOME HS MA N/A 0 0 2LIFE BROOK HOUSE LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 991995742 LOW INCOME HS MA N/A 0 0 2LIFE BROOK HOUSE MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 932882120 LOW INCOME HS MA N/A 0 0 2LIFE GOLDA EXPANSION 30 WALLINGFORD ROAD BRIGHTON MA 02135 851444197 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 JJ CARROLL LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 850511796 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 LELAND LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 873436472 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 LEVENTHAL LIMITED PARTNERSHIP 30 WALLINGFORD ROAD BRIGHTON MA 02135 203075016 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 SOLIMINE 4 LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 994392527 LOW INCOME HS MA N/A 0 0 2LIFE SOLIMINE 4 MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 994380888 LOW INCOME HS MA N/A 0 0 2LIFE SOLIMINE 9 LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 994338284 LOW INCOME HS MA N/A 0 0 2LIFE SOLIMINE 9 MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 994356868 LOW INCOME HS MA N/A 0 0 2LIFE TREEHOUSE BOSTON LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 992992947 LOW INCOME HS MA N/A 0 0 2LIFE TREEHOUSE BOSTON MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 993011946 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 WEINBERG LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 815432579 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 370 HARVARD MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 832835794 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 GOLDA GP LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 811694983 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0