2025-11-13T09:58:29-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2024-01-01 042609432 2LIFE DEVELOPMENT INC 2LIF 6179128400 30 WALLINGFORD ROAD BRIGHTON MA 02135 BENJAMIN MAHNKE CFO 6179128400 2025-11-14 1 1 LORI ROTHE YOKOBOSKY P01273422 4107834900 2025-11-12 2024 2025-03-06 01:10:19Z BENJAMIN MAHNKE 30 WALLINGFORD ROAD BRIGHTON MA 02135 8837372 0 X WWW.2LIFECOMMUNITIES.ORG X 1975 MA SEE SCHEDULE O. 5 5 0 5 0 13591 6163290 1800987 5471078 3595865 247165 217506 53338 457364 11934871 6071722 0 0 0 0 1573136 1534766 0 0 0 120667 566598 1693803 2101364 10241068 3970358 91836133 110419338 18170359 31915667 73665774 78503671 THE ENTITY PROVIDES REAL ESTATE DEVELOPMENT SUPPORT FOR NEW CONSTRUCTION AND RENOVATION ACTIVITIES TO RELATED 2LIFE ENTITIES IN THEIR MISSION TO PROVIDE HOUSING TO LOW INCOME SENIORS AND THE HANDICAPPED. 0 0 1546914 3595865 2LIFE DEVELOPMENT INC. PROVIDES FINANCING AND SERVES AS DEVELOPER FOR LOW INCOME HOUSING PROJECTS FOR LOW INCOME SENIORS AND THE HANDICAPPED. 1546914 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 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 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 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 BERNARD KAPLAN DIRECTOR 1.00 4.00 X 0 0 0 BILL SHAEVEL CHAIR / DIRECTOR 1.00 4.00 X X 0 0 0 DONNA KALIKOW VICE CHAIR / DIRECTOR 1.00 5.00 X X 0 0 0 LAURA EFRON DIRECTOR 1.00 5.00 X 0 0 0 NORMAN POSNER DIRECTOR 1.00 4.00 X 0 0 0 AMY SCHECTMAN CEO/PRESIDENT 1.00 39.00 X 0 282073 36606 BENJAMIN MAHNKE CFO, TREASURER 5.00 35.00 X 0 219604 18013 KAREN EDLUND CHIEF OF BUSINESS STRATEGY /ASSISTANT TREASURER 5.00 35.00 X 0 216157 31400 LIZBETH HEYER VICE PRESIDENT / CLERK 15.00 25.00 X 0 286713 53685 MATTHEW BRETT GENERAL COUNSEL/ ASSISTANT CLERK 10.00 30.00 X 0 232001 2230 0 1236548 141934 0 0 1 0 0 114990 1685997 1800987 DEVELOPER FEE 531390 1782197 1782197 PROGRAM INTEREST 531390 1569665 1569665 ENERGY GRANTS 900099 244003 244003 3595865 107486 107486 457364 0 457364 457364 457364 2875670 2765650 110020 110020 110020 6071722 3595865 0 674870 1153945 1153945 21741 21741 269966 269966 89114 89114 2805 2805 21350 21350 123 123 5619 5619 496164 496164 1524 1524 9021 9021 3848 3848 FINANCIAL EXPENSES 13464 13464 UBI FEDERAL TAX PAYMENT 3040 3040 UBI STATE TAX PAYMENTS 1340 1340 8300 8300 2101364 1546914 554450 0 2250346 32823 9410276 5865104 65805867 78115186 39032 19242 13790 9300 5452 7944441 9125416 6376871 17275357 91836133 110419338 209259 145902 4905000 14307 16557 15167782 17752859 2779011 9095349 18170359 31915667 X 73665774 78503671 73665774 78503671 91836133 110419338 3970358 867539 0 X 0 1 X 1 0 X X 1 2LIFE COMMUNITIES INC 042478888 10 1 0 0 1 0 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 1 X 19242 13790 5452 5452 INVESTMENTS 9125416 F 9125416 DEVELOPMENT COSTS 8522953 LEASE ASSET 8702930 DEFERRED RENT ASSET 49474 17275357 DUE TO AFFILIATES 235148 LEASE LIABILITY 8825264 RENT PAYABLE 34937 9095349 X 6939261 867539 867539 6071722 0 6071722 2101364 0 2101364 0 2101364 PART IV, LINE 2B: THE ORGANIZATION HOLDS SECURITY DEPOSITS AS REQUIRED BY STATE LAW. 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024, 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 FINANCIAL STATEMENTS. 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. X X X X 0 0 0 0 0 0 0 1 0 LIZBETH HEYER VICE PRESIDENT / CLERK 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 /ASSISTAN 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 7 DISCRETIONARY BONUSES ARE AWARDED AND INCLUDED ON PART II COLUMN B (II). THE BOARD OF DIRECTORS, VIA THE COMPENSATION COMMITTEE, APPROVES THE BONUSES FOR THE CEO AND VICE PRESIDENT. ALL OTHER BONUSES ARE APPROVED BY THE CEO. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION BY-LAWS TO 2LIFE COMMUNITIES INC. CONSENT 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. 2LIFE HOLDINGS LLC 30 WALLINGFORD ROAD BRIGHTON MA 02135 813525638 LOW INC HSING MA 0 0 2LIFE DEVELOPMENT INC 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 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 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 INC 30 WALLINGFORD ROAD BRIGHTON MA 02135 881689252 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 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 1 1 1 0 0 0 0 1 1 1 0 0 1 0 0 0 0 2LIFE REALTY INC E 2730000 COST 2LIFE COMMUNITIES INC C 114990 COST 2LIFE COMMUNITIES INC D 272173 COST