Skip to content
Nonprofiteer
← All organizations

LIFE COMMUNITY DEVELOPMENT CORP

EIN 47-2477388 ROCHESTER, MN

Browse the largest nonprofits in Minnesota

Revenue 2024
$37,586
Expenses 2024
$31,906

Program services were 9.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L20
Classification
1000
Street
400 13TH AVE SE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Primary exempt purpose

provide life community development

  • Provide Life community development

    Expenses $2,865

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Sidney Frye

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0

  • Evelyn Frye

    Vice President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $37,586
    Expenses
    $31,906
    Contributions
    $37,586
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2019 · 990-EZ

    Revenue
    $1,193
    Expenses
    $1,814
    Assets (EOY)
    $5,609

  • 2018 · 990-EZ

    Revenue
    $2,060
    Expenses
    $10,283
    Assets (EOY)
    $6,230

  • 2017 · 990-EZ

    Revenue
    $7,224
    Expenses
    $2,162
    Assets (EOY)
    $14,453

  • 2016 · 990-EZ

    Revenue
    $11,160
    Expenses
    $6,513
    Assets (EOY)
    $9,391

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2024

Tax period
1 January 2024 to 31 December 2024
Principal officer
Sidney Lee Frye
Mailing address
400 13th Ave SERochester MN 55904
Website
Something was entered that is not a web address, so it is not shown.

As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.