Nonprofit · EIN 45-0435851
SPACES FOR LIVING
Tax-exempt · GRAND FORKS, ND 58208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $279,905 | $208,695 | $71,210 | $879,887 | $15,532 | $864,355 |
| December 31, 2024 | 990 | $268,586 | $203,122 | $65,464 | $840,283 | $47,138 | $793,145 |
| December 31, 2023 | 990 | $267,612 | $157,277 | $110,335 | $832,141 | $104,459 | $727,682 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $199,435
- of which government grants
- $199,435
- Program service revenue
- $79,055
- Investment income
- $1,415
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $30
- Accounting fees
- $7,953
- Occupancy
- $44,041
- Depreciation
- $66,616
- Program services (functional)
- $197,788
- Management and general (functional)
- $10,907
Balance sheet and other
- Total assets, start of year
- $840,283
- Total assets, end of year
- $879,887
- Total liabilities, end of year
- $15,532
- Net assets, end of year
- $864,355
- Land, buildings and equipment
- $565,894
- Net assets without donor restrictions
- $864,355
- Gross receipts
- $279,905
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1997
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TRICIA LEE | CHIEF EXECUTIVE OFFICER Officer | 0.5 | $0 | $212,230 | $11,113 |
| PAM HEYD | CHIEF FINANCIAL OFFICER Officer | 1 | $0 | $115,319 | $20,242 |
| GORDON JOHNSON | MEMBER Trustee or director | 8 | $0 | $115,457 | $20,032 |
| DR LELAND LIPP | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| BOB HOFFERT | SECRETARY/TREASURER Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JOE O'NEIL | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| KATHERINE CAMPBELL | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| CODY VARNSON | PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TRICIA LEE | CHIEF EXECUTIVE OFFICER Officer | 0.5 | $0 | $205,237 | $12,616 |
| GORDON JOHNSON | MEMBER Trustee or director | 8 | $0 | $113,916 | $19,639 |
| PAM HEYD | CHIEF FINANCIAL OFFICER Officer | 1 | $0 | $113,289 | $20,255 |
| DR LELAND LIPP | PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| BOB HOFFERT | SECRETARY/TREASURER Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JOE O'NEIL | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| KATHERINE CAMPBELL | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| CODY VARNSON | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TRICIA LEE | CHIEF EXECUTIVE OFFICER Officer | 0.5 | $0 | $193,957 | $11,097 |
| PAM HEYD | CHIEF FINANCIAL OFFICER Officer | 1 | $0 | $112,385 | $17,474 |
| GORDON JOHNSON | MEMBER Trustee or director | 8 | $0 | $109,711 | $16,716 |
| DR LELAND LIPP | PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JILL DAHLEN | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| BOB HOFFERT | SECRETARY/TREASURER Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JOE O'NEIL | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| KATHERINE CAMPBELL | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
| CODY VARNSON | MEMBER Trustee or director | 0.25 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 13932, GRAND FORKS, ND 58208-3932
- Principal officer (990 for 2025)
- PAM HEYD, PO BOX 13932, GRAND FORKS, ND 582083932
- Signed the 990
- PAM HEYD, CHIEF FINANCIAL OFFICER
- Phone
- (701) 772-8188
- Return prepared by
- BRADY MARTZ PLLC
Mission
SPACES FOR LIVING INC PROVIDES LOW INCOME HOUSING TO ELIGIBLE PERSONS IN GRAND FORKS ND
Program accomplishments
- SPACES FOR LIVING INC PROVIDES LOW INCOME HOUSING TO ELIGIBLE PERSONS IN GRAND FORKS NDExpenses $197,788 · revenue $79,055
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0435851
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E91Z)
- Assets (IRS master file)
- $879,887
- Income (IRS master file)
- $279,905
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $279,905 | $208,695 | $879,887 | IRS |
| 990 | December 2024 | $268,586 | $203,122 | $840,283 | IRS |
| 990 | December 2023 | $267,612 | $157,277 | $832,141 | XML |
| 990 | December 2022 | $232,509 | $159,712 | $695,493 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0435851).
Questions about SPACES FOR LIVING
- What is the EIN of SPACES FOR LIVING?
- The employer identification number (EIN) of SPACES FOR LIVING is 45-0435851.
- Is SPACES FOR LIVING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to SPACES FOR LIVING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPACES FOR LIVING file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPACES FOR LIVING due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPACES FOR LIVING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPACES FOR LIVING?
- The 990 for the year ended December 31, 2025 names PAM HEYD.
- Who are the officers and directors of SPACES FOR LIVING?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does SPACES FOR LIVING have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $279,905, expenses of $208,695 and total assets of $879,887 at year end.
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