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Nonprofiteer
← FRIENDS OF 2LIFE COMMUNITIES INC

Form 990 for tax year 2023

Filed by FRIENDS OF 2LIFE COMMUNITIES INC.

Totals

Total revenue
$5,982,802
Total expenses
$3,720,478
Contributions and grants received
$6,126,232
Grants paid
$0
Program service revenue
$0
Investment income
$3,499
Other revenue
-$146,929
Total assets, end of year
$9,192,845
Total liabilities, end of year
$1,706,979
Net assets or fund balances, end of year
$7,485,866
Program services expenses (Part IX)
$2,127,727
Management and general expenses
$877,559
Fundraising expenses
$715,192
Program service expenses (Part III)
$2,127,727

Program services were 57.2% 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.

  • 1c · Fundraising events

    $666,646

  • 1f · All other contributions, gifts and grants

    $5,459,586

  • 3 · Investment income

    total $970 · excluded $970

  • 7a · Gross sales of assets other than inventory

    securities $2,529

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $2,529

  • 7d · Net gain or loss

    total $2,529 · excluded $2,529

  • 8a · Fundraising events: gross income

    $31,520

  • 8a · Fundraising events: contributions included on line 1c

    $666,646

  • 8b · Fundraising events: direct expenses

    $178,449

  • 8c · Net income from fundraising events

    total -$146,929 · excluded -$146,929

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $829,565 · management and general $328,787 · fundraising $500,778

  • 8 · Pension plan contributions

    total $35,275 · management and general $13,981 · fundraising $21,294

  • 9 · Other employee benefits

    total $193,648 · management and general $76,750 · fundraising $116,898

  • 10 · Payroll taxes

    total $68,728 · management and general $27,240 · fundraising $41,488

  • 11a · Fees: management

    total $373,870 · management and general $373,870

  • 11c · Fees: accounting

    total $3,300 · management and general $3,300

  • 13 · Office expenses

    total $7,917 · management and general $7,917

  • 14 · Information technology

    total $14,951 · management and general $14,951

  • 18 · Travel or entertainment for public officials

    total $1,234 · management and general $1,234

  • 19 · Conferences, conventions and meetings

    total $2,224 · management and general $2,224

  • 21 · Payments to affiliates

    total $1,995,356 · program services $1,995,356

  • 24a · Other expenses: PUBLIC EDUCATION

    total $119,006 · program services $119,006

  • 24b · Other expenses: EVENT EXPENSE

    total $26,872 · fundraising $26,872

  • 24c · Other expenses: TENANT SUPPORT SERVICES

    total $13,365 · program services $13,365

  • 24e · All other expenses

    total $35,167 · management and general $27,305 · fundraising $7,862

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,240,631 · end of year $1,380,486

  • 3 · Pledges and grants receivable

    beginning of year $1,428,652 · end of year $4,570,646

  • 4 · Accounts receivable

    beginning of year $194,577 · end of year $849,463

  • 7 · Other notes and loans receivable

    beginning of year $50,000 · end of year $2,348,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $25,000 · end of year $5,000

  • 13 · Investments: program-related

    beginning of year $157,691 · end of year $39,250

  • 17 · Accounts payable and accrued expenses

    beginning of year $35,827 · end of year $91,430

  • 19 · Deferred revenue

    end of year $1,500,000

  • 25 · Other liabilities

    beginning of year $847,932 · end of year $115,549

  • 27 · Net assets without donor restrictions

    beginning of year $2,559,065 · end of year $1,781,782

  • 28 · Net assets with donor restrictions

    beginning of year $2,653,727 · end of year $5,704,084

Mission and programs · 2023

Mission

SEE SCHEDULE O.

  • FRIENDS 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.

    Expenses $2,127,727

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Bernie Kaplan

    OUTGOING-DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • Donna Kalikow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 5 related

  • Jeff Sacks

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 7 related

  • Laura Efron

    OUTGOING-DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lynne Elfland

    CHAIR / DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Merle Grandberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rob Gifford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Henry Korman

    OUTGOING-GENERAL COUNCIL / ASSISTAN

    Total calculated
    $0
    Hours/week
    3 + 37 related

  • Susan Appelbaum

    CDO/ ASSISTANT CLERK

    Total calculated
    $195,749
    From this org
    $0
    From related orgs
    $186,688
    Other
    $9,061
    Hours/week
    37 + 7 related

    Schedule J breakdown matched by us

    Base
    $0 + $173,727 related
    Bonus
    $0 + $7,500 related
    Other
    $0 + $5,461 related
    Deferred
    $0 + $9,061 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $195,749 related

  • Karen Edlund

    CFO/TREASURER

    Total calculated
    $233,520
    From this org
    $0
    From related orgs
    $207,373
    Other
    $26,147
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $0 + $191,050 related
    Bonus
    $0 + $7,500 related
    Other
    $0 + $8,823 related
    Deferred
    $0 + $10,148 related
    Nontaxable benefits
    $0 + $15,999 related
    Filer's total
    $0 + $233,520 related

  • Lizbeth Heyer

    VICE PRESIDENT / CLERK

    Total calculated
    $264,670
    From this org
    $0
    From related orgs
    $218,424
    Other
    $46,246
    Hours/week
    1 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $210,286 related
    Bonus
    $0
    Other
    $0 + $8,138 related
    Deferred
    $0 + $11,014 related
    Nontaxable benefits
    $0 + $35,232 related
    Filer's total
    $0 + $264,670 related

  • Amy Schectman

    CEO

    Total calculated
    $315,751
    From this org
    $0
    From related orgs
    $302,225
    Other
    $13,526
    Hours/week
    15 + 25 related

    Schedule J breakdown matched by us

    Base
    $0 + $246,229 related
    Bonus
    $0 + $25,000 related
    Other
    $0 + $30,996 related
    Deferred
    $0 + $13,526 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $315,751 related

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

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

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.

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 LEVENTHAL LIMITED PARTNERSHIP

    LOW INCOME HS · MA

  • 2LIFE ULIN LIMITED PARTNERSHIP

    LOW INCOME HS · MA

  • 2LIFE KURLAT LLC

    LOW INCOME HS · MA

  • 2LIFE GOLDA LIMITED PARTNERSHIP

    LOW INCOME HS · MA

  • 2LIFE SHILLMAN LIMITED PARTNERSHIP

    LOW INCOME HS · MA

  • 2LIFE WEINBERG LLC

    LOW INCOME HS · MA

  • 2LIFE 370 HARVARD LLC

    LOW INCOME HS · MA

  • SHIRLEY COMMONS LLC

    LOW INCOME HS · MA

  • 2LIFE GOLDA EXPANSION LIMITED PARTNERSHIP

    LOW INCOME HS · MA

  • 2LIFE JJ CARROLL LLC

    LOW INCOME HS · MA

  • 2LIFE LELAND MM 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 GP LLC

    C · LOW INCOME HS · MA

  • 2LIFE GOLDA EXPANSION 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
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202413209349301016

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