Form 990 for tax year 2024
Filed by 2LIFE COMMUNITIES SERVICES INC.
Totals
- Total revenue
- $7,187,458
- Total expenses
- $7,407,662
- Contributions and grants received
- $3,161,216
- Grants paid
- $0
- Program service revenue
- $4,035,718
- Investment income
- -$9,476
- Other revenue
- $0
- Total assets, end of year
- $14,000,852
- Total liabilities, end of year
- $4,968,604
- Net assets or fund balances, end of year
- $9,032,248
- Program services expenses (Part IX)
- $4,689,488
- Management and general expenses
- $2,718,174
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $4,689,488
Program services were 63.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$3,161,216
-
2a · Program service revenue: PROGRAM AND FEE REVENUE
total $3,960,177 · related or exempt $3,960,177
-
2b · Program service revenue: LAUNDRY INCOME
total $74,623 · related or exempt $74,623
-
2c · Program service revenue: OTHER INCOME
total $918 · related or exempt $918
-
3 · Investment income
total $368 · excluded $368
-
7a · Gross sales of assets other than inventory
securities $1,537,409
-
7b · Less cost or other basis and sales expenses
securities $1,547,253
-
7c · Gain or loss
securities -$9,844
-
7d · Net gain or loss
total -$9,844 · excluded -$9,844
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $1,378,482 · program services $1,014,530 · management and general $363,952
-
7 · Other salaries and wages
total $2,400,560 · program services $1,792,488 · management and general $608,072
-
8 · Pension plan contributions
total $89,710 · program services $57,646 · management and general $32,064
-
9 · Other employee benefits
total $692,601 · program services $445,057 · management and general $247,544
-
10 · Payroll taxes
total $259,392 · program services $195,257 · management and general $64,135
-
11a · Fees: management
total $10,871 · program services $10,871
-
11b · Fees: legal
total $33,552 · management and general $33,552
-
11c · Fees: accounting
total $19,300 · management and general $19,300
-
13 · Office expenses
total $160,301 · program services $45,515 · management and general $114,786
-
14 · Information technology
total $532,692 · program services $4,312 · management and general $528,380
-
16 · Occupancy
total $39,322 · program services $35 · management and general $39,287
-
17 · Travel
total $12,925 · program services $12,925
-
19 · Conferences, conventions and meetings
total $19,053 · program services $15,857 · management and general $3,196
-
20 · Interest
total $93,687 · management and general $93,687
-
22 · Depreciation, depletion and amortization
total $317,240 · program services $20,352 · management and general $296,888
-
23 · Insurance
total $107,831 · program services $9,850 · management and general $97,981
-
24a · Other expenses: FOOD PROGRAM
total $700,506 · program services $700,506
-
24b · Other expenses: RESIDENTS
total $137,007 · program services $137,007
-
24c · Other expenses: SUPPORT SERVICES
total $100,843 · program services $100,843
-
24d · Other expenses: PROPERTY MANAGEMENT
total $97,238 · management and general $97,238
-
24e · All other expenses
total $204,549 · program services $126,437 · management and general $78,112
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $185,453 · end of year $1,648,989
-
4 · Accounts receivable
beginning of year $333,868 · end of year $275,565
-
9 · Prepaid expenses and deferred charges
beginning of year $302,851 · end of year $272,165
-
10a · Land, buildings and equipment: cost or other basis
$9,561,456
-
10b · Land, buildings and equipment: accumulated depreciation
$1,823,397
-
10c · Land, buildings and equipment, net
beginning of year $7,688,480 · end of year $7,738,059
-
11 · Investments: publicly traded securities
beginning of year $1,547,253
-
14 · Intangible assets
beginning of year $69,692 · end of year $65,949
-
15 · Other assets
beginning of year $6,497,095 · end of year $4,000,125
-
17 · Accounts payable and accrued expenses
beginning of year $484,293 · end of year $460,582
-
23 · Secured mortgages and notes payable
beginning of year $3,276,646 · end of year $3,197,283
-
25 · Other liabilities
beginning of year $3,611,301 · end of year $1,310,739
-
27 · Net assets without donor restrictions
beginning of year $9,252,452 · end of year $9,032,248
Mission and programs · 2024
Mission
2LIFE BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE AND DIGNITY. INSPIRED BY JEWISH VALUES, 2LIFE COMMUNITIES ARE NONSECTARIAN. (CONTINUED ON SCHEDULE O).2LIFE SERVICES, INC. ("SERVICES") 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.
Activities or mission (Part I)
2LIFE BUILDS & OPERATES HOUSING FOR LOW INCOME SENIORS & OFFERS SERVICES TO ENHANCE INDEPENDENCE AND DIGNITY. INSPIRED BY JEWISH VALUES, 2LIFE COMMUNITIES ARE NONSECTARIAN.2LIFE SERVICES, INC. ("SERVICES") 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.
-
SERVICES PRODUCES DAILY MEALS FOR INCOME ELIGIBLE SENIORS WHO ARE PRIMARILY RESIDENTS LIVING IN 2LIFE-OWNED PROPERTIES.
Expenses $2,347,881 · Revenue $831,286
-
SERVICES PROVIDES A VARIETY OF SUPPORT SERVICES AND LIFE ENHANCING ACTIVITIES FOR RESIDENTS OF 2LIFE COMMUNITIES, INCLUDING SERVICES THAT INCREASE RESIDENTS' MOBILITY AND ENHANCE COMMUNICATION WITH FAMILY MEMBERS.
Expenses $2,341,607 · Revenue $3,204,432
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Bernard KaplanBERNARD KAPLAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Bill ShaevelBILL SHAEVEL
CHAIR / DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Donna KalikowDONNA KALIKOW
VICE CHAIR / DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Laura EfronLAURA EFRON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Norman PosnerNORMAN POSNER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Amy SchectmanAMY SCHECTMAN
CEO/PRESIDENT
- Total calculated
- $318,679
- From this org
- $282,073
- From related orgs
- $0
- Other
- $36,606
- Hours/week
- 5 + 35 related
Schedule J breakdown matched by us
- Base
- $273,006
- Bonus
- $0
- Other
- $9,067
- Deferred
- $36,606
- Nontaxable benefits
- $0
- Filer's total
- $318,679
-
Benjamin MahnkeBENJAMIN MAHNKE
CFO, TREASURER
- Total calculated
- $237,617
- From this org
- $219,604
- From related orgs
- $0
- Other
- $18,013
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $210,402
- Bonus
- $7,000
- Other
- $2,202
- Deferred
- $4,814
- Nontaxable benefits
- $13,199
- Filer's total
- $237,617
-
Karen EdlundKAREN EDLUND
CHIEF OF BUSINESS STRATEGY /ASSISTANT TREASURER
- Total calculated
- $247,557
- From this org
- $216,157
- From related orgs
- $0
- Other
- $31,400
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $205,181
- Bonus
- $7,000
- Other
- $3,976
- Deferred
- $15,710
- Nontaxable benefits
- $15,690
- Filer's total
- $247,557
-
Lizbeth HeyerLIZBETH HEYER
VICE PRESIDENT / CLERK
- Total calculated
- $340,398
- From this org
- $286,713
- From related orgs
- $0
- Other
- $53,685
- Hours/week
- 15 + 25 related
Schedule J breakdown matched by us
- Base
- $251,377
- Bonus
- $30,000
- Other
- $5,336
- Deferred
- $17,551
- Nontaxable benefits
- $36,134
- Filer's total
- $340,398
-
Matthew BrettMATTHEW BRETT
GENERAL COUNSEL/ ASSISTANT CLERK
- Total calculated
- $234,231
- From this org
- $232,001
- From related orgs
- $0
- Other
- $2,230
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $224,019
- Bonus
- $7,000
- Other
- $982
- Deferred
- $2,230
- Nontaxable benefits
- $0
- Filer's total
- $234,231
-
Elijah LapsonELIJAH LAPSON
CHIEF TECHNOLOGY OFFICER
- Total calculated
- $249,266
- From this org
- $196,746
- From related orgs
- $0
- Other
- $52,520
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $187,793
- Bonus
- $7,000
- Other
- $1,953
- Deferred
- $14,928
- Nontaxable benefits
- $37,592
- Filer's total
- $249,266
-
James MontagueJAMES MONTAGUE
CHIEF HUMAN RESOURCES OFFICER
- Total calculated
- $223,501
- From this org
- $187,710
- From related orgs
- $0
- Other
- $35,791
- Hours/week
- 15 + 25 related
Schedule J breakdown matched by us
- Base
- $177,264
- Bonus
- $7,000
- Other
- $3,446
- Deferred
- $9,527
- Nontaxable benefits
- $26,264
- Filer's total
- $223,501
-
Matthew QuinnMATTHEW QUINN
SENIOR DIRECTOR/REAL ESTATE AND CORP FINANCE
- Total calculated
- $209,976
- From this org
- $179,128
- From related orgs
- $0
- Other
- $30,848
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $171,773
- Bonus
- $5,600
- Other
- $1,755
- Deferred
- $9,300
- Nontaxable benefits
- $21,548
- Filer's total
- $209,976
-
Susan AppelbaumSUSAN APPELBAUM
CHIEF DEVELOPMENT OFFICER
- Total calculated
- $200,170
- From this org
- $190,905
- From related orgs
- $0
- Other
- $9,265
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $178,299
- Bonus
- $7,000
- Other
- $5,606
- Deferred
- $9,265
- Nontaxable benefits
- $0
- Filer's total
- $200,170
-
Zoe WeinrobeZOE WEINROBE
CHIEF OF REAL ESTATE
- Total calculated
- $207,685
- From this org
- $182,550
- From related orgs
- $0
- Other
- $25,135
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $174,118
- Bonus
- $7,000
- Other
- $1,432
- Deferred
- $9,122
- Nontaxable benefits
- $16,013
- Filer's total
- $207,685
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · LOW INC HSNG · MA
Directly controlled by 2LIFE COMMUNITIES INC
-
501(C)(3) · LOW INC HSNG · MA
-
501(C)(3) · LOW INC HSNG · MA
Directly controlled by 2LIFE COMMUNITIES INC
-
501(C)(3) · LOW INC HSNG · MA
Directly controlled by 2LIFE COMMUNITIES INC
-
FRIENDS OF 2LIFE COMMUNITIES INC
501(C)(3) · LOW INC HSNG · MA
Directly controlled by 2LIFE COMMUNITIES INC
-
501(C)(3) · LOW INC HSNG · MA
Directly controlled by 2LIFE OPUS INC
-
501(C)(3) · LOW INC HSNG · MA
Directly controlled by 2LIFE COMMUNITIES INC
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
2LIFE 370 HARVARD LLC
LOW INCOME HS · MA
-
2LIFE BROOK HOUSE LLC
LOW INCOME HS · MA
-
2LIFE BROOK HOUSE MM LLC
LOW INCOME HS · MA
-
2LIFE GOLDA EXPANSION
LOW INCOME HS · MA
-
2LIFE GOLDA LIMITED PARTNERSHIP
LOW INCOME HS · MA
-
2LIFE JJ CARROLL LLC
LOW INCOME HS · MA
-
2LIFE KURLAT LLC
LOW INCOME HS · MA
-
2LIFE LELAND LLC
LOW INCOME HS · MA
-
2LIFE LELAND MM LLC
LOW INCOME HS · MA
-
2LIFE LEVENTHAL LIMITED PARTNERSHIP
LOW INCOME HS · MA
-
2LIFE SHILLMAN LIMITED PARTNERSHIP
LOW INCOME HS · MA
-
2LIFE SOLIMINE 4 LLC
LOW INCOME HS · MA
-
2LIFE SOLIMINE 4 MM LLC
LOW INCOME HS · MA
-
2LIFE SOLIMINE 9 LLC
LOW INCOME HS · MA
-
2LIFE SOLIMINE 9 MM LLC
LOW INCOME HS · MA
-
2LIFE TREEHOUSE BOSTON LLC
LOW INCOME HS · MA
-
2LIFE TREEHOUSE BOSTON MM LLC
LOW INCOME HS · MA
-
2LIFE ULIN LIMITED PARTNERSHIP
LOW INCOME HS · MA
-
2LIFE WEINBERG LLC
LOW INCOME HS · MA
-
SHIRLEY COMMONS LLC
LOW INCOME HS · MA
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
2LIFE 370 HARVARD MM LLC
C · LOW INCOME HS · MA
-
2LIFE GOLDA EXPANSION GP LLC
C · LOW INCOME HS · MA
-
2LIFE GOLDA GP LLC
C · LOW INCOME HS · MA
-
2LIFE LEVENTHAL INC
C · LOW INCOME HS · MA
-
2LIFE SHILLMAN INC
C · LOW INCOME HS · MA
-
2LIFE ULIN INC
C · LOW INCOME HS · MA
-
2LIFE WEINBERG MM LLC
C · LOW INCOME HS · MA
-
SHIRLEY COMMONS MM LLC
C · LOW INCOME HS · MA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 12 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202503179349300730
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