Civic Intelligence

Iron Range Learning & Development Center DBA Apple Tree Learning Center

EIN 41-1515081 • 501(c)3 • Eveleth, MN

Profile

To enhance the positive growth of children in the areas of health, education, emotional and social development, and to promote the general welfare of children and family.

1250 Industrial ParkEveleth, MN 55734

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

35th percentile

-2.1%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-4.0%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$332,667

Down $13,763 (-4.0%) from 2023

Liabilities

Up

-$76

Up $747 (+91%) from 2023

Net Assets

Down

$332,743

Down $14,510 (-4.2%) from 2023

Revenue

Up

$688,173

Up $82,992 (+14%) from 2023

Expenses

Up

$702,683

Up $121,984 (+21%) from 2023

Net Income

Down

-$14,510

Down $38,992 (-159%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2011: $401,706Liabilities 2011: $88,881Net Assets 2011: $312,8252011Assets 2012: $374,908Liabilities 2012: $75,347Net Assets 2012: $299,5612012Assets 2013: $353,570Liabilities 2013: $63,725Net Assets 2013: $289,8452013Assets 2014: $332,839Liabilities 2014: $49,310Net Assets 2014: $283,5292014Assets 2015: $311,313Liabilities 2015: $40,222Net Assets 2015: $271,0912015Assets 2016: $341,365Liabilities 2016: $57,691Net Assets 2016: $283,6742016Assets 2017: $304,177Liabilities 2017: $48,155Net Assets 2017: $256,0222017Assets 2018: $307,992Liabilities 2018: $39,115Net Assets 2018: $268,8772018Assets 2019: $339,832Liabilities 2019: $23,629Net Assets 2019: $316,2032019Assets 2020: $303,050Liabilities 2020: $11,227Net Assets 2020: $291,8232020Assets 2021: $278,733Liabilities 2021: $4,780Net Assets 2021: $273,9532021Assets 2022: $322,776Liabilities 2022: $5Net Assets 2022: $322,7712022Assets 2023: $346,430Liabilities 2023: -$823Net Assets 2023: $347,2532023Assets 2024: $332,667Liabilities 2024: -$76Net Assets 2024: $332,7432024

Highlighted filing

2024

Assets$332,667
Liabilities-$76
Net Assets$332,743

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $433,0502011Expenses 2012: $435,8452012Revenue 2013: $403,727Expenses 2013: $413,443Net Income 2013: -$9,7162013Revenue 2014: $359,418Expenses 2014: $365,734Net Income 2014: -$6,3162014Revenue 2015: $373,358Expenses 2015: $385,796Net Income 2015: -$12,4382015Revenue 2016: $428,642Expenses 2016: $416,059Net Income 2016: $12,5832016Revenue 2017: $471,117Expenses 2017: $498,769Net Income 2017: -$27,6522017Revenue 2018: $541,765Expenses 2018: $528,910Net Income 2018: $12,8552018Revenue 2019: $553,969Expenses 2019: $506,643Net Income 2019: $47,3262019Revenue 2020: $330,753Expenses 2020: $355,133Net Income 2020: -$24,3802020Revenue 2021: $406,772Expenses 2021: $424,642Net Income 2021: -$17,8702021Revenue 2022: $534,770Expenses 2022: $485,952Net Income 2022: $48,8182022Revenue 2023: $605,181Expenses 2023: $580,699Net Income 2023: $24,4822023Revenue 2024: $688,173Expenses 2024: $702,683Net Income 2024: -$14,5102024

Highlighted filing

2024

Revenue$688,173
Expenses$702,683
Net Income-$14,510

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.00$3.33$6.88$7.03$0.15
2023Summary only. Only limited summary data is available for this year.$3.46$0.01$3.47$6.05$5.81$0.24
2022Summary only. Only limited summary data is available for this year.$3.23$0.00$3.23$5.35$4.86$0.49
2021Summary only. Only limited summary data is available for this year.$2.79$0.05$2.74$4.07$4.25$0.18
2020Summary only. Only limited summary data is available for this year.$3.03$0.11$2.92$3.31$3.55$0.24
2019Summary only. Only limited summary data is available for this year.$3.40$0.24$3.16$5.54$5.07$0.47
2018Detailed filing. Detailed filing data is available for this year.$3.08$0.39$2.69$5.42$5.29$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.04$0.48$2.56$4.71$4.99$0.28
2016Detailed filing. Detailed filing data is available for this year.$3.41$0.58$2.84$4.29$4.16$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.11$0.40$2.71$3.73$3.86$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.33$0.49$2.84$3.59$3.66$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.54$0.64$2.90$4.04$4.13$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.75$3.00$4.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$0.89$3.13$4.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$688,173
Mission and Program Overview

Mission

To enhance the positive growth of children in the areas of health, education, emotional and social development, and to promote the general welfare of children and family.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,663$135,373▲ $9,710
Land, Buildings, and Equipment, Net$136,562$114,290▼ $22,272
Accounts Receivable$84,205$83,004▼ $1,201
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$346,430$332,667▼ $13,763
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$-823$-76▲ $747
Total Liabilities$-823$-76▲ $747
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$347,253$332,743▼ $14,510
Total Net Assets Fund Balance$347,253$332,743▼ $14,510
Total Liabilities and Net Assets / Fund Balance$346,430$332,667▼ $13,763

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,642$340,732$438,374
Equipment$15,125$216,197$231,322
Leasehold Improvements$1,492$4,223$5,715
Other Land Buildings$31$5,376$5,407
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffany SodermanDirectorFT$65,381$65,381

Board Members and Trustees

NameTitle
Jo KovacichChairman
Melissa LefevreVP/vice Chair
Anne BadanjakDirector
Brandon NurmiDirector
Danielle SeppiDirector
Shawna AllegrezzaDirector
Jordyn CollinsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$84,393
Program Service Revenue
$603,780
Investment Income
$0
Other Revenue
$0
All Other Contributions
$31,022
Change in Net Assets
$-14,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,145
Other Expenses$202,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$395,840--$395,840
Current Officers, Directors, Trustees, and Key Employees$58,843$6,538-$65,381
Payroll Taxes$37,166$375-$37,541
Occupancy$31,581--$31,581
Depreciation Depletion$22,272--$22,272
Insurance$16,330--$16,330
Fees for Services Other$5,130$2,725-$7,855
Office Expenses-$5,044-$5,044
All Other Expenses$564$1,152-$1,716
Conferences and Meetings$1,522--$1,522
Pension Plan Contributions$1,383--$1,383
Other Expenses$4,106$1,135-$1,135
Advertising$179--$179
Total Functional Expenses$685,714$16,969$0$702,683
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Program director reviews 990 before filing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Iron Range Learning & Development Center
EIN
41-1515081
Phone
2187417441
Address
1250 INDUSTRIAL PARK, EVELETH, MN 55734

Signing Officer

Name
Tiffany Soderman
Title
Director
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
10
Independent Board Members
10
Employees
31
Volunteers
9

Preparer

Firm
Walker Giroux & Hahne LLC
Address
225 1st Street N Suite 2400, Virginia, MN 55792
Preparer
Kaija Giroux
Phone
2187494880
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IRS990/OtherExpensesGrp/TotalAmt154000
IRS990/OtherExpensesGrp/TotalAmt24106
IRS990/OtherExpensesGrp/TotalAmt31135
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0395840
IRS990/OtherSalariesAndWagesGrp/TotalAmt0395840
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0375
IRS990/PayrollTaxesGrp/ProgramServicesAmt037166
IRS990/PayrollTaxesGrp/TotalAmt037541
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01383
IRS990/PensionPlanContributionsGrp/TotalAmt01383
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BAD DEBTS COLLECTED
IRS990/ProgramServiceRevenueGrp/Desc1CHILDCARE SVC FEES
IRS990/ProgramServiceRevenueGrp/Desc2REFUNDS/MISC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1603720
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1603720
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0154379
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0152395
IRS990/PYProgramServiceRevenueAmt0450802
IRS990/PYRevenuesLessExpensesAmt024482
IRS990/PYSalariesCompEmpBnftPaidAmt0428304
IRS990/PYTotalExpensesAmt0580699
IRS990/PYTotalRevenueAmt0605181
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14510
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt084393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0154379
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0212193
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt089500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt069244
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0609709
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0609709
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt084393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0154379
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0212193
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt089500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069244
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0609709
IRS990ScheduleA/TotalSupportAmt0609709
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt097642
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0340732
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0438374
IRS990ScheduleD/EquipmentGrp/BookValueAmt015125
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0216197
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0231322
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01492
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04223
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05715
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt031
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05376
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05407
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114290
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM DIRECTOR REVIEWS 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0346430
IRS990/TotalAssetsEOYAmt0332667
IRS990/TotalAssetsGrp/BOYAmt0346430
IRS990/TotalAssetsGrp/EOYAmt0332667
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt084393
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016969
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0685714
IRS990/TotalFunctionalExpensesGrp/TotalAmt0702683
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-823
IRS990/TotalLiabilitiesEOYAmt0-76
IRS990/TotalLiabilitiesGrp/BOYAmt0-823
IRS990/TotalLiabilitiesGrp/EOYAmt0-76
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0347253
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0332743
IRS990/TotalProgramServiceExpensesAmt0685714
IRS990/TotalProgramServiceRevenueAmt0603780
IRS990/TotalReportableCompFromOrgAmt065381
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0603780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0688173
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0346430
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0332667
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01250 INDUSTRIAL PARK
IRS990/USAddress/CityNm0EVELETH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055734
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIFFANY SODERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRON RANGE LEARNING & DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA APPLE TREE LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0411515081
ReturnHeader/Filer/PhoneNum02187417441
ReturnHeader/Filer/USAddress/AddressLine1Txt01250 INDUSTRIAL PARK

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