Civic Intelligence

The Arnold S & Madaleine Penner Family F

EIN 13-3935352 • New York, NY

Pub. 78 EligibleNTEE T90Z
CO M Berley 232 East 63rd StNew York, NY 10065
Siviq Scores

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

Liabilities / Assets

75th percentile

0.23x

Higher debt load relative to assets than 75% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

2.17x

Higher debt load relative to revenue than 94% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Net Margin

3rd percentile

-253%

Higher net margin than 3% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1M-$5M nonprofits • Source year 2025

Asset Growth

15th percentile

-8.8%

Faster asset growth than 15% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

8th percentile

-44%

Faster revenue growth than 8% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$1,911,262

Down $496,160 (-21%) from 2024

Liabilities

Up

$434,043

Up $10,178 (+2.4%) from 2024

Net Assets

Down

$1,477,219

Down $506,338 (-26%) from 2024

Operations
Liabilities / Revenue94th percentileNet Margin3rd percentile

Revenue

Down

$200,321

Down $1,100,445 (-85%) from 2024

Expenses

Down

$706,659

Down $340,945 (-33%) from 2024

Net Income

Down

-$506,338

Down $759,500 (-300%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,060,239Liabilities 2011: $02011Assets 2012: $934,153Liabilities 2012: $2,9002012Assets 2013: $1,228,526Liabilities 2013: $156,021Net Assets 2013: $1,072,5052013Assets 2014: $1,747,818Liabilities 2014: $0Net Assets 2014: $1,747,8182014Assets 2016: $2,897,824Liabilities 2016: $0Net Assets 2016: $2,897,8242016Assets 2017: $1,892,674Liabilities 2017: $0Net Assets 2017: $1,892,6742017Assets 2018: $1,648,635Liabilities 2018: $594,296Net Assets 2018: $1,054,3392018Assets 2019: $1,135,283Liabilities 2019: $572,466Net Assets 2019: $562,8172019Assets 2020: $1,764,051Liabilities 2020: $567,466Net Assets 2020: $1,196,5852020Assets 2021: $3,264,274Liabilities 2021: $567,216Net Assets 2021: $2,697,0582021Assets 2022: $2,672,031Liabilities 2022: $567,216Net Assets 2022: $2,104,8152022Assets 2023: $2,297,611Liabilities 2023: $567,216Net Assets 2023: $1,730,3952023Assets 2024: $2,407,422Liabilities 2024: $423,865Net Assets 2024: $1,983,5572024Assets 2025: $1,911,262Liabilities 2025: $434,043Net Assets 2025: $1,477,2192025

Highlighted filing

2025

Assets$1,911,262
Liabilities$434,043
Net Assets$1,477,219
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2011: $415,666Expenses 2011: $221,648Net Income 2011: $194,0182011Revenue 2012: $130,960Expenses 2012: $259,946Net Income 2012: -$128,9862012Expenses 2013: $301,2802013Revenue 2014: $1,010,194Expenses 2014: $470,715Net Income 2014: $539,4792014Revenue 2016: $2,329,953Expenses 2016: $928,619Net Income 2016: $1,401,3342016Revenue 2017: $4,130Expenses 2017: $1,083,132Net Income 2017: -$1,079,0022017Revenue 2018: $578,266Expenses 2018: $1,416,601Net Income 2018: -$838,3352018Revenue 2019: $605,538Expenses 2019: $1,097,060Net Income 2019: -$491,5222019Revenue 2020: $2,445,120Expenses 2020: $1,821,925Net Income 2020: $623,1952020Revenue 2021: $1,945,377Expenses 2021: $438,289Net Income 2021: $1,507,0882021Revenue 2022: $388,490Expenses 2022: $980,733Net Income 2022: -$592,2432022Revenue 2023: $629,305Expenses 2023: $926,926Net Income 2023: -$297,6212023Revenue 2024: $1,300,766Expenses 2024: $1,047,604Net Income 2024: $253,1622024Revenue 2025: $200,321Expenses 2025: $706,659Net Income 2025: -$506,3382025

Highlighted filing

2025

Revenue$200,321
Expenses$706,659
Net Income-$506,338
Open 2025 Filing

Filings

Most recent year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,911,262
Liabilities
$434,043
Net assets
$1,477,219
Revenue
$200,321
Expenses
$706,659
Net income
-$506,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.91$0.43$1.48$0.20$0.71$0.51
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.42$1.98$1.30$1.05$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.30$0.57$1.73$0.63$0.93$0.30
2022Detailed filing. Detailed filing data is available for this year.$2.67$0.57$2.10$0.39$0.98$0.59
2021Detailed filing. Detailed filing data is available for this year.$3.26$0.57$2.70$1.95$0.44$1.51
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.57$1.20$2.45$1.82$0.62
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.57$0.56$0.61$1.10$0.49
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.59$1.05$0.58$1.42$0.84
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.00$1.08$1.08
2016Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$2.33$0.93$1.40
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$1.01$0.47$0.54
2013Detailed filing. Detailed filing data is available for this year.$1.23$0.16$1.07$0.30
2012Summary only. Only limited summary data is available for this year.$0.93$0.00$0.13$0.26$0.13
2011Summary only. Only limited summary data is available for this year.$1.06$0.00$0.42$0.22$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Nov 20, 2025
Return Version
2024v5.2
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AMY BERLEYTreasurer & Director-$0--
NANCY BERLEYDirector-$0--
IYALA BERLEYDirector-$0--
JACK BANKDirector & Secretary-$0--
MADALEINE BERLEYPresident & CEO-$0--
Filing and Contact Details

Filer

Filer Name
The Arnold S & Madaleine Penner Family F
EIN
13-3935352
Phone
2129806000
Address
CO M BERLEY 232 EAST 63RD ST, NEW YORK, NY 10065

Signing Officer

Name
Madaleine Berley
Title
President
Phone
2129806000
Signed
2025-11-20
Discuss with paid preparer
Yes

Preparer

Firm
Ksm Business Services Inc
Address
488 MADISON AVENUE 18TH FL, NEW YORK, NY 10022
Preparer
Sandy Klein
Phone
2126449000
Raw XML AppendixShowing 400 of 627 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm3JACK BANK
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm4MADALEINE BERLEY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0TREASURER & DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt2DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt3DIRECTOR & SECRETARY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt4PRESIDENT & CEO
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt4CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt5CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt6CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt7CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt8EDUCATIONAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt9CHARITABLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt10FURTHERANCE OF CHARITY'S GOALS
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt13FURTHERANCE OF CHARITY'S GOALS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt14FUNDING OF MEDICAL RESEARCH
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt18FUNDING FOR RELIGIOUS PROGRAMS
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt20FURTHERANCE OF CHARITY'S GOALS.
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt4CARNEGIE HALL SOCIETY INC
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt6DOROT
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt23US HOLOCAUST MEMORIAL MUSEUM
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt24YESHIVA UNIVERSITY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt25YOUNG MENS & YOUNG WOMENS HEBREW ASSOCIATION
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt28THE LIVESTOCK CONSERVANCY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt29TIKVAH FUND
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/AddressLine1Txt11 SHALVA ROAD
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt2NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt3NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt4NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt5NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt6NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt7NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt8NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt9NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt10NONE

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