Civic Intelligence

Aliveo Learning Center Inc.

990 • Fiscal year 2022 • EIN 41-1904314

Jan 01, 2022 to Dec 31, 2022 • Filed on May 01, 2023

321 Bush StreetRed Wing, MN 55066

(651) 380-4189

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

88th percentile

48%

Higher net margin than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

43rd percentile

$27,260

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

81st percentile

27%

Faster asset growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

27%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$220,636

Up $47,481 (+27%) from 2021

Net Assets

Up

$220,636

Up $47,481 (+27%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$99,120

Up $21,374 (+27%) from 2021

Expenses

Up

$51,639

Up $24,895 (+93%) from 2021

Net Income

Down

$47,481

Down $3,521 (-6.9%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $46,160Liabilities 2011: $133Net Assets 2011: $46,0272011Assets 2012: $45,751Liabilities 2012: $0Net Assets 2012: $45,7512012Assets 2013: $36,611Liabilities 2013: $554Net Assets 2013: $36,0572013Assets 2014: $38,791Liabilities 2014: $442Net Assets 2014: $38,3492014Assets 2015: $46,352Liabilities 2015: $0Net Assets 2015: $46,4122015Assets 2016: $55,051Liabilities 2016: $0Net Assets 2016: $55,0512016Assets 2017: $65,709Liabilities 2017: $0Net Assets 2017: $65,7092017Assets 2018: $74,116Liabilities 2018: $0Net Assets 2018: $74,1162018Assets 2019: $101,982Liabilities 2019: $1,746Net Assets 2019: $100,2362019Assets 2020: $122,153Liabilities 2020: $0Net Assets 2020: $122,1532020Assets 2021: $173,155Liabilities 2021: $0Net Assets 2021: $173,1552021Assets 2022: $220,636Liabilities 2022: $0Net Assets 2022: $220,6362022Assets 2023: $264,927Liabilities 2023: $0Net Assets 2023: $264,9272023Assets 2024: $312,235Liabilities 2024: $0Net Assets 2024: $312,2352024

Highlighted filing

2022

Assets$220,636
Liabilities$0
Net Assets$220,636

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $23,249Expenses 2011: $24,096Net Income 2011: -$8472011Revenue 2012: $24,761Expenses 2012: $25,581Net Income 2012: -$8202012Revenue 2013: $14,309Expenses 2013: $23,459Net Income 2013: -$9,1502013Revenue 2014: $19,003Expenses 2014: $16,711Net Income 2014: $2,2922014Revenue 2015: $29,346Expenses 2015: $21,283Net Income 2015: $8,0632015Revenue 2016: $27,239Expenses 2016: $18,600Net Income 2016: $8,6392016Revenue 2017: $34,549Expenses 2017: $23,891Net Income 2017: $10,6582017Revenue 2018: $17,334Expenses 2018: $8,927Net Income 2018: $8,4072018Revenue 2019: $35,562Expenses 2019: $9,442Net Income 2019: $26,1202019Revenue 2020: $41,758Expenses 2020: $19,841Net Income 2020: $21,9172020Revenue 2021: $77,746Expenses 2021: $26,744Net Income 2021: $51,0022021Revenue 2022: $99,120Expenses 2022: $51,639Net Income 2022: $47,4812022Revenue 2023: $114,928Expenses 2023: $70,637Net Income 2023: $44,2912023Revenue 2024: $144,142Expenses 2024: $96,834Net Income 2024: $47,3082024

Highlighted filing

2022

Revenue$99,120
Expenses$51,639
Net Income$47,481
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 1, 2023
Return Version
2022v5.0
Gross Receipts
$3,377,901
Mission and Program Overview

Mission

To educate the public, especially the youth, about military history through the protection, preservation, and presentation of military artifacts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$173,155$220,636▲ $47,481
Cash and Non-Interest-Bearing Accounts$53,683$108,227▲ $54,544
Savings and Temporary Cash Investments$89,987$69,000▼ $20,987
Inventories for Sale or Use$40$40→ $0
Total Assets$173,155$220,636▲ $47,481
Other Assets Total$29,445$43,369▲ $13,924
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$173,155$220,636▲ $47,481
Total Liabilities and Net Assets / Fund Balance$173,155$220,636▲ $47,481

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$43,369--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wayne ShermanAsst Gmg Mgr/directorPT$27,260$27,260
Valery SchultzGmg Mgr/directorPT$14,850$14,850

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$18,641
Program Service Revenue
$0
Investment Income
$680
Other Revenue
$79,799
All Other Contributions
$18,641
Change in Net Assets
$47,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,639
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$22,875$380$0$23,255
All Other Expenses$0$7,270$0$7,270
Office Expenses$2,289$605$0$2,894
Advertising$1,649$0$0$1,649
Insurance$750$0$0$750
Fees for Service Investment Mgmnt Fees$0$321$0$321
Fees for Services Accounting$0$98$0$98
Total Functional Expenses$27,665$23,974$0$51,639
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,358,580
Gaming Direct Expenses$3,278,781
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dale HoumOfficerMuseum RentsNo$16,400
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Aliveo Learning Center Inc
EIN
41-1904314
Phone
6513804189
Address
321 BUSH STREET, RED WING, MN 55066
Doing Business As
Same

Signing Officer

Name
Dale Hoium
Title
CEO
Phone
6513804189
Signed
2023-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Hoium
Formed
1998
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
2

Preparer

Firm
Marklevits Ltd
Address
421 W 4th St Suite 1, Red Wing, MN 55066
Preparer
David G Marklevits
Phone
6513881940
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by all officers and directors at the board meeting immediately preceding the submission of the tax return.

Pt VI, Line 12C

At the annual meeting, all officers, directors, and key employees are required to disclose and document any and all interests that could give rise to a conflict of interest.

Pt VI, Line 19

The governing documents, financial statements, and tax returns are available to the public for viewing upon request during normal business hours of the museum.

Pt VI, Line 2

Dale hoium, ceo, is the father of valery schultz, gaming mgr/director.

Form 990, Part IX, Line 24E

2021 form 990-t ubit 4857. 0. 4857. 0.

Form 990, Part IX, Line 24E

2021 form m4n ubit 2413. 0. 2413. 0.

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IRS990/PYOtherRevenueAmt066811
IRS990/PYRevenuesLessExpensesAmt051002
IRS990/PYTotalExpensesAmt026744
IRS990/PYTotalRevenueAmt077746
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt047481
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0173155
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0220636
IRS990/SavingsAndTempCashInvstGrp/BOYAmt089987
IRS990/SavingsAndTempCashInvstGrp/EOYAmt069000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt018641
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02556
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt043946
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0680
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0659
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0421
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0509
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0680
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0421
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0509
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02327
IRS990ScheduleA/InvestmentIncomeCYPct00.01850
IRS990ScheduleA/InvestmentIncomePYPct00.02050
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt029760
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt024061
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt04707
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt012983
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt07720
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt079231
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.35020
IRS990ScheduleA/PublicSupportPY509Pct00.36200
IRS990ScheduleA/PublicSupportTotal509Amt043946
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt018641
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt010245
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08434
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04070
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02556
IRS990ScheduleA/Total509Grp/TotalAmt043946
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0125504
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt043369
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MILITARY ARTIFACTS
IRS990ScheduleD/TotalBookValueOtherAssetsAmt043369
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02842837
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02842837
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03278781
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt03358580
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03358580
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt079799
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0350347
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0350347
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt085597
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt085597
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0VALERY HOIUM
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEE THE DAY-TO-DAY STATE APPROVED GAMBLING OPERATIONS
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0WAYNE SHERMAN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02240 BUSH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RED WING
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055066
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DALE HOUM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt016400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MUSEUM RENTS
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY ALL OFFICERS AND DIRECTORS AT THE BOARD MEETING IMMEDIATELY PRECEDING THE SUBMISSION OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE AND DOCUMENT ANY AND ALL INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC FOR VIEWING UPON REQUEST DURING NORMAL BUSINESS HOURS OF THE MUSEUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DALE HOIUM, CEO, IS THE FATHER OF VALERY SCHULTZ, GAMING MGR/DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt42021 FORM 990-T UBIT 4857. 0. 4857. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt52021 FORM M4N UBIT 2413. 0. 2413. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.00$3.12$1.44$0.97$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.00$2.65$1.15$0.71$0.44
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$0.99$0.52$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.00$1.73$0.78$0.27$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.42$0.20$0.22
2019Summary only. Only limited summary data is available for this year.$1.02$0.02$1.00$0.36$0.09$0.26
2018Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$0.17$0.09$0.08
2017Summary only. Only limited summary data is available for this year.$0.66$0.00$0.66$0.35$0.24$0.11
2016Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$0.27$0.19$0.09
2015Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.29$0.21$0.08
2014Summary only. Only limited summary data is available for this year.$0.39$0.00$0.38$0.19$0.17$0.02
2013Summary only. Only limited summary data is available for this year.$0.37$0.01$0.36$0.14$0.23$0.09
2012Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.25$0.26$0.01
2011Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.23$0.24$0.01