Nonprofit · EIN 38-3109257
NORWAY AREA NON-PROFIT HOUSING CORPORATION
Tax-exempt · ESCANABA, MI 49829
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $208,305 | $216,205 | -$7,900 | $362,139 | $628,706 | -$266,567 |
| December 31, 2024 | 990-EZ | $185,331 | $198,961 | -$13,630 | $381,018 | $639,685 | -$258,667 |
| December 31, 2023 | 990-EZ | $176,332 | $194,120 | -$17,788 | $404,805 | $649,842 | -$245,037 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $112,087
- of which government grants
- $112,087
- Program service revenue
- $96,093
- Investment income
- $125
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $20,435
- Salaries, compensation and benefits (total)
- $32,398
- Professional fundraising fees
- $0
- Legal fees
- $1,500
- Accounting fees
- $2,782
- Occupancy
- $74,817
- Travel
- $2,573
- Depreciation
- $34,573
- Program services (functional)
- $191,455
- Management and general (functional)
- $24,750
Balance sheet and other
- Total assets, start of year
- $381,018
- Total assets, end of year
- $362,139
- Total liabilities, end of year
- $628,706
- Net assets, end of year
- -$266,567
- Land, buildings and equipment
- $298,994
- Net assets without donor restrictions
- -$266,567
- Gross receipts
- $208,305
- Employees
- 0
- Volunteers
- 7
- Year formed
- 1993
- State of legal domicile
- MI
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 |
|---|---|---|---|
| MARVIN POLLARD | MEMBER Trustee or director | 1 | $0 |
| GREG VARGO | MEMBER Trustee or director | 1 | $0 |
| SANDY PEROCESCHI | MEMBER Trustee or director | 1 | $0 |
| DEBBIE TANGUAY | MEMBER Trustee or director | 1 | $0 |
| CHRIS SPENCE | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| TOM PEARMAN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| TERRY SPENCE | PRESIDENT Trustee or director, Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARVIN POLLARD | MEMBER | 1 | $0 |
| GREG VARGO | MEMBER | 1 | $0 |
| SANDY PEROCESCHI | MEMBER | 1 | $0 |
| DEBBIE TANGUAY | MEMBER | 1 | $0 |
| CHRIS SPENCE | SECRETARY/TREASURER | 1 | $0 |
| TOM PEARMAN | VICE PRESIDENT | 1 | $0 |
| TERRY SPENCE | PRESIDENT | 1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRY SPENCE | PRESIDENT | 1 | $0 |
| TOM PEARMAN | VICE PRESIDENT | 1 | $0 |
| CHRIS SPENCE | SECRETARY/TREASURER | 1 | $0 |
| MARVIN POLLARD | MEMBER | 1 | $0 |
| GREG VARGO | MEMBER | 1 | $0 |
| SANDI PEROCESCHI | MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 606, ESCANABA, MI 49829-0606
- In care of
- % UPCAP SERVICES INC
- Principal officer (990 for 2025)
- TERRY SPENCE, C/O UPCAP SERVICES INC PO BOX 606, ESCANABA, MI 49829
- Signed the 990
- TERRY SPENCE, PRESIDENT
- Phone
- (906) 786-4701
- Return prepared by
- MANER COSTERISAN PC
Mission
PROVIDE HOUSING TO ELDERLY INDIVIDUALS.
Program accomplishments
- PROVIDED HOUSING TO INDIVIDUALS WHO OCCUPIED THE 20 UNITS.Expenses $191,455 · revenue $96,093
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-3109257
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L20)
- Assets (IRS master file)
- $362,139
- Income (IRS master file)
- $208,305
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $208,305 | $216,205 | $362,139 | XML |
| 990-EZ | December 2024 | $185,331 | $198,961 | $381,018 | XML |
| 990-EZ | December 2023 | $176,332 | $194,120 | $404,805 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 38-3109257).
Questions about NORWAY AREA NON-PROFIT HOUSING CORPORATION
- What is the EIN of NORWAY AREA NON-PROFIT HOUSING CORPORATION?
- The employer identification number (EIN) of NORWAY AREA NON-PROFIT HOUSING CORPORATION is 38-3109257.
- Is NORWAY AREA NON-PROFIT HOUSING CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to NORWAY AREA NON-PROFIT HOUSING CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORWAY AREA NON-PROFIT HOUSING CORPORATION 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 NORWAY AREA NON-PROFIT HOUSING CORPORATION 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 NORWAY AREA NON-PROFIT HOUSING CORPORATION 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 NORWAY AREA NON-PROFIT HOUSING CORPORATION?
- The 990 for the year ended December 31, 2025 names TERRY SPENCE.
- Who are the officers and directors of NORWAY AREA NON-PROFIT HOUSING CORPORATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does NORWAY AREA NON-PROFIT HOUSING CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $208,305, expenses of $216,205 and total assets of $362,139 at year end.
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