2025-11-17T08:15:15-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2024-01-01 043584637 2LIFE PARTNERS INC 2LIF 6179128400 30 WALLINGFORD ROAD BRIGHTON MA 02135 BENJAMIN MANHKE OFFICER 6179128400 2025-11-13 1 1 LORI ROTHE YOKOBOSKY P01273422 4107834900 2025-11-10 2024 2025-03-06 01:10:19Z BENJAMIN MANHKE 30 WALLINGFORD ROAD BRIGHTON MA 02135 13281155 0 X WWW.2LIFECOMMUNITIES.ORG X 1991 MA 2LIFE BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE. 5 5 0 5 0 0 13489159 9083896 2969613 4032414 104336 164845 0 0 16563108 13281155 0 0 0 0 938461 914965 0 0 0 6999923 7962212 7938384 8877177 8624724 4403978 97005044 90922611 99727510 91832052 -2722466 -909441 X 2LIFE 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 TWELVE 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. 0 0 8872964 4032414 THE ORGANIZATION OPERATES FOR PURPOSES OF OWNING, REHABILITATING, AND OPERATING SOME GOVERNMENT SUBSIDIZED, MULTIFAMILY APARTMENT COMPLEXES FOR THE ELDERLY. 8872964 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 VICE CHAIR AND DIRECTOR 1.00 5.00 X X 0 0 0 NORMAN POSNER DIRECTOR 1.00 4.00 X 0 0 0 BILL SHAEVEL CHAIR AND DIRECTOR 1.00 4.00 X X 0 0 0 BERNARD KAPLAN DIRECTOR 1.00 4.00 X 0 0 0 LAURA EFRON DIRECTOR 1.00 4.00 X 0 0 0 AMY SCHECTMAN CEO, PRESIDENT 1.00 39.00 X 0 282073 36606 KAREN EDLUND CHIEF OF BUSINESS STRATEGY/ASSISTANT TREASURER 1.00 39.00 X 0 216157 31400 LIZBETH HEYER VICE PRESIDENT, CLERK/PRESIDENT 1.00 39.00 X 0 286713 53685 MATTHEW BRETT GENERAL COUNSEL/ASSISTANT CLERK 1.00 39.00 X 0 232001 2230 BENJAMIN MAHNKE CFO/TREASURER 1.00 39.00 X 0 219604 18013 0 1236548 141934 0 0 1 0 0 7078642 2005254 9083896 RENTAL INCOME 532000 3992028 3992028 INCENTIVE PARTNERSHIP MANAGEMENT 900099 40386 40386 4032414 164845 164845 13281155 4032414 0 164845 688441 688441 23380 23380 153887 153887 49257 49257 196976 196976 1405 1405 40662 40662 68217 64347 3870 37150 36807 343 350193 350193 5084 5084 946234 946234 4705969 4705969 808141 808141 200360 200360 REPAIRS 388698 388698 REAL ESTATE TAXES 168981 168981 44142 44142 8877177 8872964 4213 0 1894354 2904944 198354 848087 3580201 48716 119001 116706 37459969 1669257 4745083 35790712 42265788 50796229 38797 37687 44163466 379530 97005044 90922611 3492630 898346 50355 867 73463179 71329410 14496908 8901495 8224438 10701934 99727510 91832052 X -2722466 -909441 -2722466 -909441 97005044 90922611 X 4403978 -2590953 X 0 1 X 1 0 X X 1 2LIFE COMMUNITIES INC 042478888 10 1 2350000 0 1 2350000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 309756 309756 37150213 1669257 35480956 35790712 INVESTMENT IN 2LIFE ULIN LP 40770252 F INVESTMENT IN 2LIFE KURLAT LLC 83321 F INVESTMENT IN 2LIFE LELAND LLC 2128725 F INVESTMENT IN 2LIFE JJ CARROLL 7813931 F 50796229 FLOW THROUGH RECOURSE 10064197 FLOW THROUGH NONRECOURSE 1220 TENANT DEPOSITS HELD IN TRUST 48862 CURRENT LIABILITIES 61213 INTERCOMPANY PAYABLE 1613 MANAGEMENT FEE PAYABLE 271920 CONSTRUCTION RETAINER 252909 10701934 X 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, 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 INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2021 REMAIN OPEN. PART XIII 2LIFE LEVENTHAL LLC, 2LIFE KURLAT MM LLC, 2LIFE JJ CARROLL MM LLC, 2LIFE GROUND LESSOR, COLEMAN HOUSE I, AND COLEMAN HOUSE II 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. X X X X 0 0 0 0 0 0 0 0 0 LIZBETH HEYER VICE PRESIDENT, CLERK/PRESIDENT 0 251377 0 30000 0 5336 0 17551 0 36134 0 340398 0 0 AMY SCHECTMAN CEO, PRESIDENT 0 273006 0 0 0 9067 0 36606 0 0 0 318679 0 0 KAREN EDLUND CHIEF OF BUSINESS STRATEGY/ASSISTANT 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 MATTHEW BRETT GENERAL COUNSEL/ASSISTANT CLERK 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. 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 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 PARTNERS INC. 2LIFE OPUS 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 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 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 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: REMOVAL OF 2LIFE LELAND LLC PROJECT AS IT BECOMES REGARDED ENTITY -2,590,953. 2LIFE GROUND LESSOR LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 932798860 LOW INCOME HS MA 92036 1699490 2LIFE PARTNERS INC 2LIFE JJ CARROLL MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 845184741 LOW INCOME HS MA 0 9026 2LIFE PARTNERS INC 2LIFE KURLAT MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 811711974 LOW INCOME HS MA 922672 5588 2LIFE PARTNERS INC 2LIFE LEVENTHAL LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 203074812 LOW INCOME HS MA 0 0 2LIFE PARTNERS INC 2LIFE COLEMAN LP 30 WALLINGFORD ROAD BRIGHTON MA 02135 821052490 LOW INCOME HS MA 2826672 38270285 2LIFE PARTNERS INC 2LIFE COMMUNITIES SERVICES INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 043166862 LOW INCOME MA 501(C)(3) LINE 12A, I 2LIFE COMMUNITIES INC 0 2LIFE COMMUNITIES INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 042478888 LOW INCOME MA 501(C)(3) LINE 10 N/A 0 FRIENDS OF 2LIFE COMMUNITIES INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 042607197 LOW INCOME MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 0 2LIFE REALTY INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 042505972 LOW INCOME MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 0 2LIFE DEVELOPMENT INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 042609432 LOW INCOME MA 501(C)(3) LINE 10 2LIFE COMMUNITIES INC 0 2LIFE PARTNERS INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 043584637 LOW INCOME MA 501(C)(3) LINE 12A, I 2LIFE COMMUNITIES INC 0 2LIFE OPUS NEWTON INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 881716971 LOW INCOME MA 501(C)(3) LINE 10 2LIFE OPUS INC 0 2LIFE OPUS INC 30 WALLINGFORD ROAD BRIGHTON MA 02435 881689252 LOW INCOME 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 2LIFE JJ CARROLL MM LLC RELATED 9026 0 1 0.00010 2LIFE KURLAT LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 300921659 LOW INCOME HS MA 2LIFE KURLAT MM LLC RELATED 922672 5588 0 1 0.00010 2LIFE LELAND LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 873436472 LOW INCOME HS MA 2LIFE LELAND MM LLC RELATED 3424 0 1 2LIFE LELAND MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 873413508 LOW INCOME HS MA 2LIFE PARTNERS INC RELATED 2705 0 1 0.79000 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 2LIFE PARTNERS INC RELATED 3023515 45518357 0 0 0.99990 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 2LIFE PARTNERS INC C -3916 268647 0.79000 1 2LIFE GOLDA EXPANSION GP LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 851434919 LOW INCOME HS MA 2LIFE PARTNERS INC C -3916 13432518 0.79000 1 2LIFE GOLDA GP LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 811694983 LOW INCOME HS MA 2LIFE PARTNERS INC C -3974 5793866 0.55000 1 2LIFE LEVENTHAL INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 203074972 LOW INCOME HS MA 2LIFE LEVENTHAL LLC C 116274 2989334 1.00000 1 2LIFE SHILLMAN INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 261420577 LOW INCOME HS MA 2LIFE PARTNERS INC C -3974 2332355 0.79000 1 2LIFE ULIN INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 453665818 LOW INCOME HS MA 2LIFE PARTNERS INC C 26624 977757 1.00000 1 2LIFE WEINBERG MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 815397259 LOW INCOME HS MA 2LIFE PARTNERS INC C -6521 1314639 1.00000 1 SHIRLEY COMMONS MM LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 833692301 LOW INCOME HS MA 2LIFE PARTNERS INC C -3986 84259 0.79000 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0