Spaces of Opportunity
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Spaces of Opportunitys mission is to enable all south Phoenix families to have affordable access to healthy food, active living and healthy roots in their cultures. Spaces is engineering a comprehensive, neighborhood-level food system where gardeners, farmers and farm workers are celebrated as artisans. Spaces is transforming a food desert to a food oasis through the coordination of a 19-acre incubator farm, family gardens and an on-site farmers market.
- Income
- $406,969
- Spending
- $513,378
- Spent on programs
- 87%
- Reserves
- 2.6 months of spending
- Largest source of income
- donations and private grants, 79%
- Employees
- 0
- Volunteers
- 15
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 35 out of 100. Higher than 5% of charities in its peer group (food and agriculture, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.6 months of spending.
Debt
10 of 20It owes 36% of what it owns.
Living within its means
0 of 15Spending exceeded income by 26% of income.
Income trend
0 of 15Income fell 37% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 12 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 56% of charities in its peer group (food and agriculture, $250k to $1m).
Independent board
25 of 257 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $444,109 spent. In fiscal year 2025, Spaces of Opportunity continued to expand its role as a community-driven food systems hub in South Phoenix, increasing access to affordable, culturally relevant food while strengthening economic opportunities for local growers. The organization supported over 20 incubator farmers and more than 50 community gardeners across its 19-acre site, while hosting a monthly farmers market that accepted SNAP and Double Up Food Bucks, improving food access for low-income families. Spaces also advanced its food distribution efforts through grant-funded programs, including produce bag distribution sourced directly from on-site farmers, ensuring consistent revenue streams for growers and fresh food access for the community. In addition, the organization enhanced its infrastructure with expanded cold storage capacity, increasing its ability to aggregate and distribute locally grown produce. Through volunteer engagement, educational programming, and partnerships with local schools and organizations, Spaces provided hands-on learning opportunities focused on nutrition, agriculture, and community leadership. As a growing independent nonprofit, Spaces of Opportunity continues to build sustainable systems that center community voice, support small-scale farmers, and transform South Phoenix into a thriving, locally rooted food ecosystem.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.