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SPACES FOR LIVING

EIN 45-0435851 GRAND FORKS, ND

Largest nonprofits in North Dakota

Revenue 2025
$279,905
Expenses 2025
$208,695

Program services were 94.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E91Z
Classification
1000
Street
PO BOX 13932

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 · 2025

Mission

SPACES FOR LIVING INC PROVIDES LOW INCOME HOUSING TO ELIGIBLE PERSONS IN GRAND FORKS ND

Activities or mission (Part I)

PROVIDE LOW INCOME HOUSING TO ELIGIBLE PERSONS IN GRAND FORKS, ND.

  • SPACES FOR LIVING INC PROVIDES LOW INCOME HOUSING TO ELIGIBLE PERSONS IN GRAND FORKS ND

    Expenses $197,788 · Revenue $79,055

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Dr Leland Lipp

    MEMBER

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Gordon Johnson

    MEMBER

    Total calculated
    $135,489
    From this org
    $0
    From related orgs
    $115,457
    Other
    $20,032
    Hours/week
    8 + 32 related
  • Bob Hoffert

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    0.25 + 0.75 related
  • Joe O'Neil

    MEMBER

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related
  • Katherine Campbell

    MEMBER

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related
  • Cody Varnson

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related
  • Pam Heyd

    CHIEF FINANCIAL OFFICER

    Total calculated
    $135,561
    From this org
    $0
    From related orgs
    $115,319
    Other
    $20,242
    Hours/week
    1 + 39 related
  • Tricia Lee

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $223,343
    From this org
    $0
    From related orgs
    $212,230
    Other
    $11,113
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,230 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $10,568 related
    Nontaxable benefits
    $0 + $906 related
    Filer's total
    $0 + $223,704 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $279,905
    Expenses
    $208,695
    Contributions
    $199,435
    Grants paid
    $0
  • 2024
    Revenue
    $268,586
    Expenses
    $203,122
    Contributions
    $188,146
    Grants paid
    $0
  • 2023
    Revenue
    $267,612
    Expenses
    $157,277
    Contributions
    $201,403
    Grants paid
    $0
  • 2022
    Revenue
    $232,509
    Expenses
    $159,712
    Contributions
    $171,402
    Grants paid
    $0

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

  • 2021 · 990

    Revenue
    $228,424
    Expenses
    $163,988
    Assets (EOY)
    $689,419
  • 2020 · 990

    Revenue
    $236,859
    Expenses
    $190,873
    Assets (EOY)
    $685,584
  • 2019 · 990

    Revenue
    $256,542
    Expenses
    $178,592
    Assets (EOY)
    $689,617
  • 2018 · 990

    Revenue
    $247,161
    Expenses
    $196,254
    Assets (EOY)
    $668,930
  • 2017 · 990

    Revenue
    $247,308
    Expenses
    $199,880
    Assets (EOY)
    $668,827
  • 2016 · 990

    Revenue
    $239,881
    Expenses
    $180,237
    Assets (EOY)
    $665,598
  • 2015 · 990

    Revenue
    $236,345
    Expenses
    $169,975
    Assets (EOY)
    $633,737
  • 2014 · 990

    Revenue
    $217,391
    Expenses
    $180,241
    Assets (EOY)
    $606,198
  • 2013 · 990

    Revenue
    $212,812
    Expenses
    $207,950
    Assets (EOY)
    $620,748
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $205,708
    Assets (EOY)
    $627,610

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. Showing the 10 most recent; the API carries the rest.

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

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2025 return

  • COLUMBIA PLACE

    501(C)(3) · PROVIDE AFFORDABLE LOW-INCOME HOUSING TO YOUNG ADULTS WITH AUTISM. · ND

  • DEVELOPMENT HOMES INC

    501(C)(3) · PROVIDE COMMUNITY BASED SUPPORT AND TRAINING TO PERSONS WITH DISABILITIES · ND

Declared as related by

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 13 October 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 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.