Aliveo Learning Center Inc

Nonprofit profile at a glance

EIN
411904314
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Red Wing, MN, USA
Phone
6517642430
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$119,631
Expenses
$115,350
Assets
$317,914
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • RUSTY BECKER (PRESIDENT)

Highest reported compensation

  • WAYNE SHERMAN (ASSIST GAMBLING MANGER/DIRECTOR): $43,275 total reported compensation
  • VALERY HOIUM (GAMBLING MANAGER/DIRECTOR): $33,530 total reported compensation
  • MADISON HOIUM (DIRECTOR): $2,745 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2025

Museum to educate the public, especially the youth, about military history through the protection, preservation, and presentation of military artifacts. The artifacts total over 500 items dating back to as early as the revolutionary war. No fees are charged for admittance, however freewill donations are accepted. In 2025, there were 3,075 visitors to the museum. The museum also assists families in researching thier family military histories through the use of recources unavailable to most individuals.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 48
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 61.1%; rating input score 61; 20th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.6%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 2.76; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 69%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 36.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 17.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 98.4% of spending went to programs
  • Governance: 11 of 18 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $114K in reported program spending
  • Leadership: top reported pay $43K · 18 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.