2025-11-17T12:19:46-06:00 2024-12-31 333709623 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2024-01-01 042478888 2LIFE COMMUNITIES INC 2LIF 6179128400 30 WALLINGFORD ROAD BRIGHTON MA 02135 BENJAMIN MAHNKE CFO 6179128400 2025-11-14 1 1 LORI ROTHE YOKOBOSKY P01273422 4107834900 2024 2025-03-06 01:10:19Z BENJAMIN MAHNKE 30 WALLINGFORD ROAD BRIGHTON MA 02135 31395002 0 X HTTPS://WWW.2LIFECOMMUNITIES.ORG/ X 1982 MA SEE SCHEDULE O. 24 24 0 24 0 17303 6759325 18143087 2451770 841727 898421 1064280 0 -109864 10109516 19939230 0 0 0 0 2951549 4981528 0 0 1094386 13025104 8480616 15976653 13462144 -5867137 6477086 42561747 59281442 3058582 2970282 39503165 56311160 X 2LIFE BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE AND DIGNITY. INSPIRED BY JEWISH VALUES, 2LIFE COMMUNITIES ARE NONSECTARIAN. 1 0 4688019 841727 THE ORGANIZATION IS OPERATED FOR THE BENEFIT OF AFFILIATED 501(C)(3) ORGANIZATIONS AND IS THE ASSET MANAGER FOR SENIOR HOUSING PROJECTS SPONSORED AND OPERATED BY THE ORGANIZATION AND OTHER NONPROFIT ENTITIES AFFILIATED WITH 2LIFE COMMUNITIES. 3317205 THE ORGANIZATION 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. 8005224 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X DIANE LEEMING 6179128404 30 WALLINGFORD ROAD BRIGHTON MA 02135 ADAM SCOTT DIRECTOR 1.00 2.00 X 0 0 0 BARRY SHRAGE DIRECTOR 1.00 X 0 0 0 BERNARD KAPLAN DIRECTOR 1.00 4.00 X 0 0 0 BILL SHAEVEL DIRECTOR 1.00 4.00 X 0 0 0 DAVID TRIETSCH DIRECTOR 1.00 X 0 0 0 DAVID ZALTAS CLERK AND DIRECTOR 1.00 X X 0 0 0 DONALD BLOCH DIRECTOR 1.00 X 0 0 0 DONNA KALIKOW DIRECTOR 1.00 5.00 X 0 0 0 HAROLD STAHLER DIRECTOR 1.00 X 0 0 0 HAROLD TUBMAN DIRECTOR 1.00 X 0 0 0 HARVEY GREENBERG DIRECTOR 1.00 X 0 0 0 HOWARD FURMAN DIRECTOR 1.00 X 0 0 0 JASON KORB OUTGOING DIRECTOR 1.00 X 0 0 0 JEFF SACKS DIRECTOR 1.00 2.00 X 0 0 0 LAURA EFRON CHAIR AND DIRECTOR 1.00 5.00 X X 0 0 0 LYNN ELFLAND DIRECTOR 1.00 1.00 X 0 0 0 MELISSA FISH-CRANE DIRECTOR 1.00 X 0 0 0 MERLE GRANDBERG DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL ALPERIN DIRECTOR 1.00 X 0 0 0 NOAH MASLAN DIRECTOR 1.00 X 0 0 0 NORMAN POSNER TREASURER AND DIRECTOR 1.00 4.00 X X 0 0 0 RICK LEVIN DIRECTOR 1.00 X 0 0 0 ROBERT GIFFORD DIRECTOR 1.00 3.00 X 0 0 0 STACY GOODMAN DIRECTOR 1.00 X 0 0 0 WENDY KRAFT DIRECTOR 1.00 X 0 0 0 AMY SCHECTMAN CEO 15.00 25.00 X 0 282073 36606 BENJAMIN MAHNKE ASSISTANT TREASURER/CFO 15.00 25.00 X 0 219604 18013 LIZBETH HEYER PRESIDENT 5.00 30.00 X 0 286713 53685 MATTHEW BRETT ASSISTANT CLERK/GENERAL COUNSEL 10.00 30.00 X 0 232001 2230 KAREN EDLUND CHIEF OF BUSINESS STRATEGY 10.00 30.00 X 0 216157 31400 0 1236548 141934 0 0 1 0 0 490407 9705969 7946711 663039 18143087 INCENTIVE MANAGEMENT 531310 792730 792730 REIMBURSEMENT REVENUE 531310 48997 48997 841727 778965 778965 11588523 11303208 285315 285315 285315 42700 490407 152564 -109864 -109864 19939230 841727 0 954416 3804980 1583656 1531383 689941 884416 342442 392785 149189 292132 113112 129741 49279 747641 14560 578412 154669 72947 72947 62150 62150 824969 4523 820446 128540 9395 119145 90 90 6705 6705 53526 53526 5667205 5667205 4883 4883 ADMINISTRATIVE EXPENSES 663373 104921 558452 FINANCIAL EXPENSES 165265 165265 PROGRAM AND EVENTS 29701 145 29556 53621 31869 21752 13462144 8005224 4362534 1094386 432732 3412523 3287 12728 7847841 203242 334929 7790000 14750000 33375 28566729 32632468 20228 5565757 237350 42561747 59281442 1430656 513094 1500000 1268000 359926 957188 3058582 2970282 X 39387616 46311272 115549 9999888 39503165 56311160 42561747 59281442 X 6477086 2845044 7485865 X 0 1 X 1 0 X 12517475 3802822 2187776 6759325 17695380 42962778 1461789 1549019 1721613 2451770 841727 8025918 13979264 5351841 3909389 9211095 18537107 50988696 0 0 0 50988696 841051 1159976 925614 703138 778965 4408744 841051 1159976 925614 703138 778965 4408744 14820315 6511817 4835003 9914233 19316072 55397440 0.92040 0.88950 0.07960 0.11050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43334 63235 106569 13508139 13614708 830735 207684 0 0 830735 830735 1246103 106569 106569 207684 207684 311526 43334 43334 0 DUE TO AFFILIATES 685015 NOTE PAYABLE TO AFFILIATES 272173 957188 X 22936838 2845044 2845044 20091794 -152564 -152564 19939230 13614708 152564 152564 13462144 0 13462144 PART X, LINE 2: THE ORGANIZATION HAS 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 YEAR ENDED DECEMBER 31, 2024. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES. THE ORGANIZATION IS REQUIRED TO FILE, AND DOES FILE, TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ORGANIZATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE ORGANIZATION 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -152,564. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 152,564. RAISING THE ROOF 533107 490407 42700 6150 91047 55367 533107 490407 42700 6150 91047 55367 152564 -109864 X X X X 0 0 0 0 0 0 0 0 0 LIZBETH HEYER PRESIDENT 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 ASSISTANT TREASURER/CFO 0 210402 0 7000 0 2202 0 4814 0 13199 0 237617 0 0 MATTHEW BRETT ASSISTANT CLERK/GENERAL COUNSEL 0 224019 0 7000 0 982 0 2230 0 0 0 234231 0 0 PART I, LINE 3 A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE WERE USED TO ESTABLISH COMPENSATION OF THE RELATED ORGANIZATION'S CEO AND PRESIDENT. BOARD OR COMPENSATION COMMITTEE'S APPROVAL IS ALSO REQUIRED. X 37 198100 FMV X 4 464939 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER REFLECTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 2 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. THE FINANCIAL STATEMENTS REFLECT THE COMBINED FINANCIAL POSITION AND ACTIVITIES OF THE MERGED ENTITIES FROM THE EFFECTIVE DATE. ALL FUNDRAISING AND PROGRAM ACTIVITIES WAS DONE UNDER COMMUNITITES IN 2024. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION BY-LAWS CONSENT 2LIFE COMMUNITIES INC. TO BEING ADMITTED AS THE SOLE MEMBER OF THE FOLLOWING ENTITIES: 2LIFE COMMUNITIES SERVICES INC. 2LIFE REALTY INC. 2LIFE DEVELOPMENT INC. 2LIFE OPUS, INC 2LIFE PARTNERS INC. 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 AUDIT COMMITTEE THE REVIEW AND APPROVAL OF THE CORPORATION'S 990 ANNUALLY. SUBSEQUENT TO ITS APPROVAL, THE AUDIT COMMITTEE WILL THEN ISSUE A REPORT TO THE BOARD AND INSURE 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 ANNUALLY TO DISCLOSE IN WRITING ANY CONFLICTS OF INTEREST BETWEEN THE ORGANIZATION AND THE DIRECTOR AND/OR FAMILY MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEE SALARIES ARE PAID BY 2LIFE COMMUNITIES SERVICES INC. EACH EMPLOYEE DEVOTES A PORTION OF HIS OR HER 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. FORM 990, PART XI, LINE 9: TRANSFER FROM AFFILIATES 7,485,865. 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 REALTY INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042505972 LOW INC HSNG MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 1 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 FRIENDS OF 2LIFE COMMUNITIES INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 042607197 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 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 1 1 1 1 0 0 0 0 0 0 1 0 0 1 0 0 0 1 2LIFE COMMUNITIES SERVICES INC E 685015 COST 2LIFE COMMUNITIES SERVICES INC D 167087 COST 2LIFE OPUS NEWTON INC D 13250000 COST 2LIFE OPUS INC D 1500000 COST 2LIFE DEVELOPMENT INC E 272173 COST 2LIFE PARTNERS INC C 4705969 COST 2LIFE REALITY INC C 5000000 COST 2LIFE COMMUNITIES SERVICES INC B 3161216 COST 2LIFE DEVELOPMENT INC B 114990 COST 2LIFE PARTNERS INC B 2350000 COST FRIENDS OF 2LIFE COMMUNITIES INC S 7485865 COST