Civic Intelligence

Arkell Center Incorporated

990 • Fiscal year 2021 • EIN 22-3174826

Dec 01, 2020 to Nov 30, 2021 • Filed on Jun 10, 2022

PO Box 240Canajoharie, NY 13317-0240

(518) 673-5417

Siviq Scores

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

Liabilities / Assets

78th percentile

0.36x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.98x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

91st percentile

62%

Higher net margin than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$189,280

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

85th percentile

45%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

97th percentile

452%

Faster revenue growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,289,002

Up $711,982 (+45%) from 2020

Net Assets

Up

$1,454,887

Up $530,033 (+57%) from 2020

Liabilities

Up

$834,115

Up $181,949 (+28%) from 2020

Revenue

Up

$854,155

Up $699,371 (+452%) from 2020

Expenses

Up

$324,122

Up $2,482 (+0.8%) from 2020

Net Income

Up

$530,033

Up $696,889 (+418%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,573,604Liabilities 2011: $292,715Net Assets 2011: $2,280,8892011Assets 2012: $2,448,471Liabilities 2012: $336,083Net Assets 2012: $2,112,3882012Assets 2013: $2,316,565Liabilities 2013: $367,240Net Assets 2013: $1,949,3252013Assets 2014: $2,222,300Liabilities 2014: $423,279Net Assets 2014: $1,799,0212014Assets 2015: $2,113,470Liabilities 2015: $450,151Net Assets 2015: $1,663,3192015Assets 2016: $1,993,594Liabilities 2016: $433,242Net Assets 2016: $1,560,3522016Assets 2017: $1,880,912Liabilities 2017: $478,142Net Assets 2017: $1,402,7702017Assets 2018: $1,781,454Liabilities 2018: $543,881Net Assets 2018: $1,237,5732018Assets 2019: $1,759,018Liabilities 2019: $667,308Net Assets 2019: $1,091,7102019Assets 2020: $1,577,020Liabilities 2020: $652,166Net Assets 2020: $924,8542020Assets 2021: $2,289,002Liabilities 2021: $834,115Net Assets 2021: $1,454,8872021Assets 2022: $2,119,838Liabilities 2022: $880,272Net Assets 2022: $1,239,5662022Assets 2023: $2,055,865Liabilities 2023: $1,045,687Net Assets 2023: $1,010,1782023Assets 2024: $2,009,260Liabilities 2024: $1,215,480Net Assets 2024: $793,7802024

Highlighted filing

2021

Assets$2,289,002
Liabilities$834,115
Net Assets$1,454,887

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $131,554Expenses 2011: $295,414Net Income 2011: -$163,8602011Revenue 2012: $133,400Expenses 2012: $301,898Net Income 2012: -$168,4982012Revenue 2013: $133,987Expenses 2013: $297,050Net Income 2013: -$163,0632013Revenue 2014: $139,408Expenses 2014: $289,712Net Income 2014: -$150,3042014Revenue 2015: $141,116Expenses 2015: $276,818Net Income 2015: -$135,7022015Revenue 2016: $146,530Expenses 2016: $249,497Net Income 2016: -$102,9672016Revenue 2017: $149,320Expenses 2017: $306,902Net Income 2017: -$157,5822017Revenue 2018: $146,864Expenses 2018: $312,061Net Income 2018: -$165,1972018Revenue 2019: $155,854Expenses 2019: $301,717Net Income 2019: -$145,8632019Revenue 2020: $154,784Expenses 2020: $321,640Net Income 2020: -$166,8562020Revenue 2021: $854,155Expenses 2021: $324,122Net Income 2021: $530,0332021Revenue 2022: $159,164Expenses 2022: $374,485Net Income 2022: -$215,3212022Revenue 2023: $163,284Expenses 2023: $392,672Net Income 2023: -$229,3882023Revenue 2024: $172,371Expenses 2024: $388,769Net Income 2024: -$216,3982024

Highlighted filing

2021

Revenue$854,155
Expenses$324,122
Net Income$530,033
Jump To
Filing Snapshot
Filing Period
Dec 1, 2020 to Nov 30, 2021
Signed
Jun 10, 2022
Return Version
2020v4.0
Gross Receipts
$854,155
Mission and Program Overview

Mission

The center operates a senior citizen apartment complex and community center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,569,295$1,574,923▲ $5,628
Cash and Non-Interest-Bearing Accounts$7,725$714,079▲ $706,354
Total Assets$1,577,020$2,289,002▲ $711,982
Liabilities
Other Liabilities$644,878$832,739▲ $187,861
Accounts Payable and Accrued Expenses$7,288$1,376▼ $5,912
Total Liabilities$652,166$834,115▲ $181,949
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$924,854$1,454,887▲ $530,033
Total Net Assets Fund Balance$924,854$1,454,887▲ $530,033
Total Liabilities and Net Assets / Fund Balance$1,577,020$2,289,002▲ $711,982

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,574,923$3,223,841$4,798,764
Compensation and Service Providers

Employees

NameTitleOtherTotal
Melanie ShibleySecretary$95,755$95,755

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$700,000
Program Service Revenue
$154,148
Investment Income
$7
Other Revenue
$0
Change in Net Assets
$530,033

Audited Revenue Reconciliation

Revenue per Audited Statements
$854,155
Total Revenue per Audited Statements
$854,155
Total Revenue per Form 990
$854,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$324,122
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
Depreciation Depletion$123,759--$123,759
Occupancy$20,665--$20,665
All Other Expenses$11,632$2,542-$14,174
Other Expenses$10,508$1,168-$11,676
Total Functional Expenses$320,412$3,710$0$324,122

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$324,122
Total Expenses per Audited Statements$324,122
Total Expenses per Form 990$324,122
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Arkell Foundation$832,739
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board of directors receives and approves the federal form 990.

Form 990, Page 6, Part VI, Line 12C

The board of directors review this policy at least annually and disclose any potential conflicts.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the executive director compensation.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Arkell Center Inc
EIN
22-3174826
Phone
5186735417
Address
PO BOX 240, CANAJOHARIE, NY 13317-0240

Signing Officer

Name
Joseph Santangelo
Title
Treasurer
Phone
5186735417
Signed
2022-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Santangelo
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
3
Employees
0

Preparer

Firm
West & Company Cpas Pc
Address
PO BOX 1219, GLOVERSVILLE, NY 12078-0354
Preparer
Jill Thaisz
Phone
5187257127
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The foundation files tax returns in the u.s. Federal and new york state jurisdictions. The foundation's tax returns for its years ended november 30, 2018, 2019, 2020 and 2021 are subject to u.s. Federal and new york state income tax examination by tax authorities. The foundation follows the provisions of uncertain tax positions as addressed in fasb asc 740. Management has determined that it currently has no uncertain tax positions or unrecognized tax benefits to report for the year ended november 30, 2021.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION FILES TAX RETURNS IN THE U.S. FEDERAL AND NEW YORK STATE JURISDICTIONS. THE FOUNDATION'S TAX RETURNS FOR ITS YEARS ENDED NOVEMBER 30, 2018, 2019, 2020 AND 2021 ARE SUBJECT TO U.S. FEDERAL AND NEW YORK STATE INCOME TAX EXAMINATION BY TAX AUTHORITIES. THE FOUNDATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ASC 740. MANAGEMENT HAS DETERMINED THAT IT CURRENTLY HAS NO UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS TO REPORT FOR THE YEAR ENDED NOVEMBER 30, 2021.
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IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0182000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt07280
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH SANTANGELO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0189280
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS RECEIVES AND APPROVES THE FEDERAL FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEW THIS POLICY AT LEAST ANNUALLY AND DISCLOSE ANY POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ARKELL HALL FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0141343077
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CANAJOHARIE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd013317
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0110739
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1700000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL EXPENSES
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CONTRIBUTION AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ARKELL HALL FOUNDATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ARKELL HALL FOUNDATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01577020
IRS990/TotalAssetsEOYAmt02289002
IRS990/TotalAssetsGrp/BOYAmt01577020
IRS990/TotalAssetsGrp/EOYAmt02289002
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0700000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03710
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0320412
IRS990/TotalFunctionalExpensesGrp/TotalAmt0324122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0652166
IRS990/TotalLiabilitiesEOYAmt0834115
IRS990/TotalLiabilitiesGrp/BOYAmt0652166
IRS990/TotalLiabilitiesGrp/EOYAmt0834115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0924854
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01454887
IRS990/TotalOtherCompensationAmt019035
IRS990/TotalProgramServiceExpensesAmt0320412
IRS990/TotalProgramServiceRevenueAmt0154148
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0154148
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0854155
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01577020
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02289002
IRS990/TotReportableCompRltdOrgAmt0266000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH SANTANGELO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05186735417
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARKELL CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0ARKE
ReturnHeader/Filer/EIN0223174826
ReturnHeader/Filer/PhoneNum05186735417
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 240
ReturnHeader/Filer/USAddress/CityNm0CANAJOHARIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0133170240
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141662664
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEST & COMPANY CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1219
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLOVERSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0120780354
ReturnHeader/PreparerPersonGrp/PhoneNum05187257127
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JILL THAISZ
ReturnHeader/ReturnTs02022-07-26T13:04:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSEPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SANTANGELO
ReturnHeader/TaxPeriodBeginDt02020-12-01
ReturnHeader/TaxPeriodEndDt02021-11-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$1.22$0.79$0.17$0.39$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$1.05$1.01$0.16$0.39$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.88$1.24$0.16$0.37$0.22
2021Detailed filing. Detailed filing data is available for this year.$2.29$0.83$1.45$0.85$0.32$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.65$0.92$0.15$0.32$0.17
2019Summary only. Only limited summary data is available for this year.$1.76$0.67$1.09$0.16$0.30$0.15
2018Summary only. Only limited summary data is available for this year.$1.78$0.54$1.24$0.15$0.31$0.17
2017Summary only. Only limited summary data is available for this year.$1.88$0.48$1.40$0.15$0.31$0.16
2016Summary only. Only limited summary data is available for this year.$1.99$0.43$1.56$0.15$0.25$0.10
2015Summary only. Only limited summary data is available for this year.$2.11$0.45$1.66$0.14$0.28$0.14
2014Summary only. Only limited summary data is available for this year.$2.22$0.42$1.80$0.14$0.29$0.15
2013Summary only. Only limited summary data is available for this year.$2.32$0.37$1.95$0.13$0.30$0.16
2012Summary only. Only limited summary data is available for this year.$2.45$0.34$2.11$0.13$0.30$0.17
2011Summary only. Only limited summary data is available for this year.$2.57$0.29$2.28$0.13$0.30$0.16