2LIFE PARTNERS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
2LIFE PARTNERS INC (EIN 04-3584637)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-22
IRS object ID
202403279349301450
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-22T14:22:14-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN221478099PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHNREZNICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 EAST PRATT STREET 4TH FLOORAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043584637EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line12LIFE PARTNERS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name Control2LIFBusinessNameControlTxt
Phone6179128400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 WALLINGFORD ROADAddressLine1Txt
CityBRIGHTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02135ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENJAMIN MANHKEPersonNm
Person TitleOFFICERPersonTitleTxt
Phone6179128400PhoneNum
Signature2024-11-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLORI ROTHE YOKOBOSKY CPAPreparerPersonNm
PTINP01273422PTIN
Phone4107834900PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBENJAMIN MANHKEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 WALLINGFORD ROADAddressLine1Txt
CityBRIGHTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02135ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,563,108GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.2LIFECOMMUNITIES.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,150,000PYContributionsGrantsAmt
CY Contributions Grants$13,489,159CYContributionsGrantsAmt
PY Program Service Revenue$6,981,168PYProgramServiceRevenueAmt
CY Program Service Revenue$2,969,613CYProgramServiceRevenueAmt
PY Investment Income$16,512PYInvestmentIncomeAmt
CY Investment Income$104,336CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$16,147,680PYTotalRevenueAmt
CY Total Revenue$16,563,108CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$938,461CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$256,140PYOtherExpensesAmt
CY Other Expenses$6,999,923CYOtherExpensesAmt
PY Total Expenses$256,140PYTotalExpensesAmt
CY Total Expenses$7,938,384CYTotalExpensesAmt
PY Revenues Less Expenses$15,891,540PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,624,724CYRevenuesLessExpensesAmt
Total Assets BOY$69,187,056TotalAssetsBOYAmt
Total Assets EOY$97,005,044TotalAssetsEOYAmt
Total Liabilities BOY$83,917,974TotalLiabilitiesBOYAmt
Total Liabilities EOY$99,727,510TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$14,730,918NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$2,722,466NetAssetsOrFundBalancesEOYAmt
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,932,513ExpenseAmt
Revenue$2,969,613RevenueAmt
DescTHE ORGANIZATION OPERATES FOR PURPOSES OF OWNING, REHABILITATING, AND OPERATING SOME GOVERNMENT SUBSIDIZED, MULTIFAMILY APARTMENT COMPLEXES FOR THE ELDERLY.Desc
Total Program Service Expenses$7,932,513TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DIANE LEEMINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6179128474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 WALLINGFORD ROADAddressLine1Txt
CityBRIGHTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02135ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DONNA KALIKOW
VICE-CHAIR AND DIRECTOR1.005.00Yes (X)Yes (X)$0$0$0
NORMAN POSNER
DIRECTOR1.004.00Yes (X)$0$0$0
JEFF SACKS
DIRECTOR1.007.00Yes (X)$0$0$0
BILL SHAEVEL
CHAIR AND DIRECTOR1.004.00Yes (X)Yes (X)$0$0$0
BERNARD KAPLAN
DIRECTOR1.003.00Yes (X)$0$0$0
AMY SCHECTMAN
CEO, PRESIDENT1.0039.00Yes (X)$0$302,225$13,523
KAREN EDLUND
CHIEF OF BUSINESS STRATEGY , TREASURER1.0039.00Yes (X)$0$207,373$26,147
LIZBETH HEYER
VICE PRESIDENT, CLERK4.0031.00Yes (X)$0$218,424$46,246
HENRY KORMAN
ASSISTANT CLERK, FORMER GENERAL COUNSEL1.0039.00Yes (X)$0$76,096$3,697
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$804,118TotReportableCompRltdOrgAmt
Total Other Compensation$89,613TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$13,468,457RelatedOrganizationsAmt
Government Grants$20,702GovernmentGrantsAmt
Total Contributions$13,489,159TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME532000$2,926,370$2,926,370
INCENTIVE PARTNERSHIP MANAGEMENT900099$27,810$27,810
MISCELLANEOUS OTHER INCOME900099$15,433$15,433
FieldValueIRS element (for citing)
Total Program Service Revenue$2,969,613TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$104,336TotalRevenueColumnAmt
Exclusion$104,336ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,563,108TotalRevenueColumnAmt
Related Or Exempt Func Income$2,969,613RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$104,336ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$679,605TotalAmt
Program Services$679,605ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$31,911TotalAmt
Program Services$31,911ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$172,260TotalAmt
Program Services$172,260ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$54,685TotalAmt
Program Services$54,685ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$147,503TotalAmt
Program Services$147,503ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$810TotalAmt
Program Services$810ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,411TotalAmt
Program Services$39,411ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$60,548TotalAmt
Program Services$55,701ProgramServicesAmt
Management And General$4,847ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$45,786TotalAmt
Program Services$45,786ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$334,236TotalAmt
Program Services$334,236ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,451TotalAmt
Program Services$4,451ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$918,210TotalAmt
Program Services$918,210ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$4,601,776TotalAmt
Program Services$4,601,776ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$166,671TotalAmt
Program Services$166,671ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$195,367TotalAmt
Program Services$195,367ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
REPAIRS$302,791$302,791
REAL ESTATE TAXES$169,069$169,069
BAD DEBT EXPENSE$2,297$2,297

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,997TotalAmt
Program Services$9,973ProgramServicesAmt
Management And General$1,024ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,938,384TotalAmt
Program Services$7,932,513ProgramServicesAmt
Management And General$5,871ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$520,625BOYAmt
EOY$1,894,354EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$122,367BOYAmt
EOY$198,354EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$3,580,201EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$109,813BOYAmt
EOY$119,001EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,607,309LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$862,226LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,394,471BOYAmt
EOY$4,745,083EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$43,579,883BOYAmt
EOY$42,265,788EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$38,797EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$21,459,897BOYAmt
EOY$44,163,466EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$69,187,056BOYAmt
EOY$97,005,044EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$479,313BOYAmt
EOY$3,492,630EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$50,355EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$80,513,113BOYAmt
EOY$73,463,179EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$14,496,908EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,925,548BOYAmt
EOY$8,224,438EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$83,917,974BOYAmt
EOY$99,727,510EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$14,730,918BOYAmt
EOY-$2,722,466EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$14,730,918BOYAmt
EOY-$2,722,466EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$69,187,056BOYAmt
EOY$97,005,044EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$8,624,724ReconcilationRevenueExpnssAmt
Prior Period Adjustments$3,383,728PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line12LIFE COMMUNITIES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN042478888EIN
Organization Type10OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$9,060,000SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$9,060,000SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab0InclEscrowCustodialAcctLiabInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$309,756OtherCostOrOtherBasisAmt
Book Value$309,756BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,297,553OtherCostOrOtherBasisAmt
Depreciation$862,226DepreciationAmt
Book Value$4,435,327BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,745,083TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESTMENT IN 2LIFE ULIN LP$42,231,312F
INVESTMENT IN 2LIFE KURLAT LLC$34,476F
FieldValueIRS element (for citing)
Total Book Value Program Rltd$42,265,788TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
ESCROWS$120,241
RESERVES$341,558
CONSTRUCTION IN PROGRESS$43,611,707
RESIDUAL RECEIPTS$89,960
FieldValueIRS element (for citing)
Total Book Value Other Assets$44,163,466TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDescAmtAmt
FLOW THROUGH RECOURSE$79,289
FLOW THROUGH NONRECOURSE$32
TENANT DEPOSITS HELD IN TRUST$43,028
CURRENT LIABILITIES$5,238,838
INTERCOMPANY PAYABLE$1,613
MANAGEMENT FEE PAYABLE$1,259,355
CONSTRUCTION RETAINER$1,602,283
FieldValueIRS element (for citing)
Total Liability$8,224,438TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (THE "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, 2023. 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 INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2020 REMAIN OPEN.
PART XIII2LIFE GROUND LESSOR, COLEMAN HOUSE I, COLEMAN HOUSE II, AND 2 LIFE LELAND ARE WHOLLY-OWNED LIMITED LIABILITY COMPANIES AND THEIR TAXABLE INCOME OR LOSS PASSES THROUGH TO, AND WILL BE REPORTABLE BY, THEIR SOLE MEMBER 2LIFE PARTNERS INC.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
AMY SCHECTMAN
CEO, PRESIDENT$0$246,229$0$25,000$0$30,996$0$13,523$0$0$0$315,748$0$0
LIZBETH HEYER
VICE PRESIDENT, CLERK$0$210,286$0$0$0$8,138$0$11,014$0$35,232$0$264,670$0$0
KAREN EDLUND
CHIEF OF BUSINESS STRATEGY , TREASUR$0$191,050$0$7,500$0$8,823$0$10,148$0$15,999$0$233,520$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
MISSION STATEMENT2LIFE BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE AND DIGNITY. INSPIRED BY JEWISH VALUES, 2LIFE COMMUNITIES ARE NONSECTARIAN. 2LIFE PARTNERS, INC. ("PARTNERS") PROVIDES RESIDENT SERVICES FOR 2LIFE'S ELEVEN HUD SUBSIDIZED SENIOR DEVELOPMENTS OWNED AND MANAGED BY RELATED ENTITIES, THAT ENABLE 2LIFE'S RESIDENTS TO AGE WELL AND OBTAIN THE SUPPORT NEEDED TO REMAIN IN THEIR 2LIFE HOMES. IN ADDITION, THE ORGANIZATION DEVELOPS THE REFINANCING AND RENOVATION OF 2LIFE'S OLDEST BUILDINGS, AND THE FINANCING AND CONSTRUCTION OF NEW PUBLICLY ASSISTED AFFORDABLE HOUSING. THE ORGANIZATION OVERSEES PROPERTY OPERATIONS, INCLUDING ACTIVITIES DESIGNED TO INSURE COMPLIANCE WITH ALL PERTINENT GOVERNMENT REGULATIONS, AND PROVIDES MANAGEMENT SUPPORT IN AREAS OF ACCOUNTING AND INFORMATION TECHNOLOGY.
FORM 990, PART VI, SECTION A, LINE 4THE 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 6THE CORPORATION BY-LAWS CONSENT 2LIFE COMMUNITIES INC. 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 PARTNERS INC. 2LIFE OPUS INC.
FORM 990, PART VI, SECTION A, LINE 7ASAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINE 6
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 INSURE THAT THE COMPLETE FORM 990 IS MADE AVAILABLE TO ALL DIRECTORS FOR THEIR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CEACH 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 15ALL EMPLOYEES' SALARIES ARE PAID BY 2LIFE COMMUNITIES SERVICES INC. EACH EMPLOYEE DEVOTES A PORTION OF HIS/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 19THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
2LIFE GROUND LESSOR LLC
30 WALLINGFORD ROADBRIGHTONMA02435932798860LOW INCOMEMA$126,422$1,549,9952LIFE PARTNERS INC
2LIFE COLEMAN LP
30 WALLINGFORD ROADBRIGHTONMA02435821052490LOW INCOMEMA$508,299$37,230,5322LIFE PARTNERS INC
2LIFE LELAND LLC
30 WALLINGFORD ROADBRIGHTONMA02435873436472LOW INCOMEMA$2,640$15,954,4252LIFE PARTNERS INC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
2LIFE COMMUNITIES SERVICES INC
30 WALLINGFORD ROADBRIGHTONMA02435043166862LOW INCOMEMA501(C)(3)LINE 12A, I2LIFE COMMUNITIES INC0
2LIFE COMMUNITIES INC
30 WALLINGFORD ROADBRIGHTONMA02435042478888LOW INCOMEMA501(C)(3)LINE 100N/A
FRIENDS OF 2LIFE COMMUNITIES INC
30 WALLINGFORD ROADBRIGHTONMA02435042607197LOW INCOMEMA501(C)(3)LINE 102LIFE COMMUNITIES INC0
2LIFE REALTY INC
30 WALLINGFORD ROADBRIGHTONMA02435042505972LOW INCOMEMA501(C)(3)LINE 102LIFE COMMUNITIES INC0
2LIFE DEVELOPMENT INC
30 WALLINGFORD ROADBRIGHTONMA02435042609432LOW INCOMEMA501(C)(3)LINE 102LIFE COMMUNITIES INC0
2LIFE PARTNERS INC
30 WALLINGFORD ROADBRIGHTONMA02435043584637LOW INCOMEMA501(C)(3)LINE 12A, I2LIFE COMMUNITIES INC0
2LIFE OPUS NEWTON INC
30 WALLINGFORD ROADBRIGHTONMA02435881716971LOW INCOMEMA501(C)(3)LINE 102LIFE OPUS INC0
2LIFE OPUS INC
30 WALLINGFORD ROADBRIGHTONMA02435881689252LOW INCOMEMA501(C)(3)LINE 102LIFE COMMUNITIES INC0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (11 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtPredominant Income TypePredominantIncomeTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtOwnershipOwnershipPct
2LIFE LEVENTHAL LIMITED PARTNERSHIP
30 WALLINGFORD ROADBRIGHTONMA02135991995742LOW INCOMEMAN/A00
2LIFE ULIN LIMITED PARTNERSHIP
30 WALLINGFORD ROADBRIGHTONMA02135352458368LOW INCOMEMAN/A00
2LIFE KURLAT LLC
30 WALLINGFORD ROADBRIGHTONMA02135300921659LOW INCOMEMA0Yes (1)2LIFE PARTNERS INCRELATED$573,5630.01000
2LIFE GOLDA LIMITED PARTNERSHIP
30 WALLINGFORD ROADBRIGHTONMA02135471800944LOW INCOMEMAN/A00
2LIFE SHILLMAN LIMITED PARTNERSHIP
30 WALLINGFORD ROADBRIGHTONMA02135261422509LOW INCOMEMAN/A00
2LIFE WEINBERG LLC
30 WALLINGFORD ROADBRIGHTONMA02135815432579LOW INCOMEMAN/A00
2LIFE 370 HARVARD LLC
30 WALLINGFORD ROADBRIGHTONMA02135832845152LOW INCOMEMAN/A00
SHIRLEY COMMONS LLC
30 WALLINGFORD ROADBRIGHTONMA02135833723674LOW INCOMEMAN/A00
2LIFE GOLDA EXPANSION LIMITED PARTNERSHIP
30 WALLINGFORD ROADBRIGHTONMA02135851444197LOW INCOMEMAN/A00
2LIFE JJ CARROLL LLC
30 WALLINGFORD ROADBRIGHTONMA02135845184741LOW INCOMEMAN/A00
2LIFE LELAND MM LLC
30 WALLINGFORD ROADBRIGHTONMA02135873413508LOW INCOMEMAN/A00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPct
2LIFE 370 HARVARD MM LLC
30 WALLINGFORD ROADBRIGHTONMA02135832845152LOW INCOMEMAN/AC0
2LIFE GOLDA GP LLC
30 WALLINGFORD ROADBRIGHTONMA02135811694983LOW INCOMEMAN/AC0
2LIFE GOLDA EXPANSION GP LLC
30 WALLINGFORD ROADBRIGHTONMA02135851444197LOW INCOMEMAN/AC0
2LIFE LEVENTHAL INC
30 WALLINGFORD ROADBRIGHTONMA02135203074972LOW INCOMEMAN/AC0
2LIFE SHILLMAN INC
30 WALLINGFORD ROADBRIGHTONMA02135261420577LOW INCOMEMAN/AC0
2LIFE ULIN INC
30 WALLINGFORD ROADBRIGHTONMA02135453665818LOW INCOMEMACYes (1)2LIFE PARTNERS INC$27,291$807,5001.00000
2LIFE WEINBERG MM LLC
30 WALLINGFORD ROADBRIGHTONMA02135815397259LOW INCOMEMACYes (1)2LIFE PARTNERS INC$1,509,7421.00000
SHIRLEY COMMONS MM LLC
30 WALLINGFORD ROADBRIGHTONMA02135833723674LOW INCOMEMAN/AC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt
2LIFE COMMUNITIES INC
C
2LIFE COMMUNITIES INC
B

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