Civic Intelligence

Hilltoppers Inc.

990 • Fiscal year 2017 • EIN 62-0960062

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 26, 2017

151 Sweeney DriveCrossville, TN 38555

(931) 456-3613

Siviq Scores

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

Liabilities / Assets

46th percentile

0.13x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

31st percentile

0.08x

Higher debt load relative to revenue than 31% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

19th percentile

-8.9%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

27th percentile

$68,385

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

7th percentile

-12%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

5.1%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,881,317

Down $667,297 (-12%) from 2016

Net Assets

Down

$4,254,923

Down $710,041 (-14%) from 2016

Liabilities

Up

$626,394

Up $42,744 (+7.3%) from 2016

Revenue

Up

$8,308,524

Up $400,606 (+5.1%) from 2016

Expenses

Up

$9,048,461

Up $1,170,515 (+15%) from 2016

Net Income

Down

-$739,937

Down $769,909 (-2569%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $3,279,183Liabilities 2011: $527,739Net Assets 2011: $2,751,4442011Assets 2012: $4,019,147Liabilities 2012: $395,434Net Assets 2012: $3,623,7132012Assets 2013: $5,182,042Liabilities 2013: $672,312Net Assets 2013: $4,509,7302013Assets 2014: $5,182,096Liabilities 2014: $580,060Net Assets 2014: $4,602,0362014Assets 2015: $5,497,041Liabilities 2015: $562,049Net Assets 2015: $4,934,9922015Assets 2016: $5,548,614Liabilities 2016: $583,650Net Assets 2016: $4,964,9642016Assets 2017: $4,881,317Liabilities 2017: $626,394Net Assets 2017: $4,254,9232017Assets 2018: $5,256,638Liabilities 2018: $565,450Net Assets 2018: $4,691,1882018Assets 2019: $5,831,194Liabilities 2019: $520,535Net Assets 2019: $5,310,6592019Assets 2020: $10,398,195Liabilities 2020: $1,587,729Net Assets 2020: $8,810,4662020Assets 2021: $10,918,382Liabilities 2021: $269,923Net Assets 2021: $10,648,4592021Assets 2022: $11,714,552Liabilities 2022: $250,295Net Assets 2022: $11,464,2572022Assets 2023: $12,488,610Liabilities 2023: $289,500Net Assets 2023: $12,199,1102023Assets 2025: $14,035,662Liabilities 2025: $87,464Net Assets 2025: $13,948,1982025

Highlighted filing

2017

Assets$4,881,317
Liabilities$626,394
Net Assets$4,254,923

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,918,483Expenses 2011: $5,072,663Net Income 2011: $845,8202011Revenue 2012: $6,200,761Expenses 2012: $5,328,492Net Income 2012: $872,2692012Revenue 2013: $6,921,397Expenses 2013: $6,035,381Net Income 2013: $886,0162013Revenue 2014: $6,950,187Expenses 2014: $6,644,064Net Income 2014: $306,1232014Revenue 2015: $7,411,193Expenses 2015: $7,078,237Net Income 2015: $332,9562015Revenue 2016: $7,907,918Expenses 2016: $7,877,946Net Income 2016: $29,9722016Revenue 2017: $8,308,524Expenses 2017: $9,048,461Net Income 2017: -$739,9372017Revenue 2018: $8,541,917Expenses 2018: $8,105,652Net Income 2018: $436,2652018Revenue 2019: $9,089,615Expenses 2019: $8,469,513Net Income 2019: $620,1022019Revenue 2020: $12,899,694Expenses 2020: $9,399,888Net Income 2020: $3,499,8062020Revenue 2021: $11,198,952Expenses 2021: $9,360,959Net Income 2021: $1,837,9932021Revenue 2022: $11,864,400Expenses 2022: $11,048,602Net Income 2022: $815,7982022Revenue 2023: $12,781,582Expenses 2023: $12,046,729Net Income 2023: $734,8532023Revenue 2025: $13,753,619Expenses 2025: $12,861,081Net Income 2025: $892,5382025

Highlighted filing

2017

Revenue$8,308,524
Expenses$9,048,461
Net Income-$739,937
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 26, 2017
Return Version
2016v3.0
Gross Receipts
$8,308,524
Mission and Program Overview

Mission

To provide housing direct care support and educational activities to adults who are physically and mentally retarded or elderly

To provide housing direct care to adults with physical and intelectual disabilities or who are elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,624,050$2,090,775▼ $533,275
Land, Buildings, and Equipment, Net$1,864,565$1,734,260▼ $130,305
Pledges and Grants Receivable$1,016,321$999,988▼ $16,333
Prepaid Expenses and Deferred Charges$20,542$32,006▲ $11,464
Savings and Temporary Cash Investments$9,517$10,016▲ $499
Inventories for Sale or Use$8,500$8,500→ $0
Intangible Assets$5,119$5,772▲ $653
Total Assets$5,548,614$4,881,317▼ $667,297
Liabilities
Accounts Payable and Accrued Expenses$325,131$396,649▲ $71,518
Mortgage Notes Payable Secured by Investment Property$258,519$229,745▼ $28,774
Total Liabilities$583,650$626,394▲ $42,744
Net Assets / Fund Balance
Unrestricted Net Assets$4,955,447$4,244,907▼ $710,540
Temporarily Rstr Net Assets$9,517$10,016▲ $499
Total Net Assets Fund Balance$4,964,964$4,254,923▼ $710,041
Total Liabilities and Net Assets / Fund Balance$5,548,614$4,881,317▼ $667,297

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,346,741$1,639,752-
Land$137,250--
Equipment$250,269$851,476-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeanene HoustoExec DirectorFT$68,385$68,385
Tammie HyderBoard SecretarFT$62,903$62,903

Board Members and Trustees

NameTitle
Randy BondChair Person
Doug FieldsVice Chair
Jill DeneyDirector
Lorie BoydDirector
Michael DaltonDirector
Michael KosineDirector
Paul HodgeDirector
Susan HunterDirector
Perk ThorntonSec Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$7,788,496
Program Service Revenue
$489,692
Investment Income
$3,376
Other Revenue
$26,960
All Other Contributions
$18,649
Change in Net Assets
$-739,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,308,524
Total Revenue per Audited Statements
$8,308,524
Total Revenue per Form 990
$8,308,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,858,163
Other Expenses$1,190,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,414,743$1,178,748-$6,593,491
Other Employee Benefits$906,707$226,677-$1,133,384
Occupancy$333,170$36,672-$369,842
Depreciation Depletion$127,618$47,201-$174,819
Current Officers, Directors, Trustees, and Key Employees-$131,288-$131,288
Insurance$77,004$10,205-$87,209
Other Expenses$770$23,565-$24,335
Advertising$5,957$16,823-$22,780
Travel$8,721$4,787-$13,508
Interest$11,229$1,725-$12,954
Conferences and Meetings$3,234$4,809-$8,043
Total Functional Expenses$7,240,939$1,807,522$0$9,048,461

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,048,461
Total Expenses per Audited Statements$9,048,461
Total Expenses per Form 990$9,048,461
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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
Hilltoppers Inc
EIN
62-0960062
Phone
9314563613
Address
151 SWEENEY DRIVE, CROSSVILLE, TN 38555

Signing Officer

Name
Hilltoppers Inc
Title
Executive Director
Signed
2017-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanene Houston
Voting Board Members
9
Independent Board Members
0
Employees
481

Preparer

Firm
Hassell Ray York and Associa
Address
P O BOX 137, CROSSVILLE, TN 38557
Preparer
Hassell York
Phone
9314845570
Supplemental Narrative

Additional Explanations

The 990 Is Sent to the Executive Director and Finance

Director to be passed out to the board for review. Once the 990 has been reviewed the finance director and executive director sign the return to be filed.

The Organization Has A Conflict of Interest Policy. They

Regularly review it and update it as necessary.

The Board of Directors Performs an Annual Performance

Review of the executive director.

Maintenance 278,888 Food 67,809

Supplies 130,111 misc 24,335

The Organization Has A Finance Committe That Assumes

Responsibility for oversight of the audit.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR TO BE PASSED OUT TO THE BOARD FOR REVIEW. ONCE THE 990 HAS BEEN REVIEWED THE FINANCE DIRECTOR AND EXECUTIVE DIRECTOR SIGN THE RETURN TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REGULARLY REVIEW IT AND UPDATE IT AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUPPLIES 130,111 MISC 24,335
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0THE 990 IS SENT TO THE EXECUTIVE DIRECTOR AND FINANCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. THEY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2THE BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3MAINTENANCE 278,888 FOOD 67,809
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4THE ORGANIZATION HAS A FINANCE COMMITTE THAT ASSUMES
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IRS990/USAddress/AddressLine1Txt0151 SWEENEY DRIVE
IRS990/USAddress/CityNm0CROSSVILLE

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$0.09$13.9$13.8$12.9$0.89
2023Summary only. Only limited summary data is available for this year.$12.5$0.29$12.2$12.8$12.0$0.73
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$0.25$11.5$11.9$11.0$0.82
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$0.27$10.6$11.2$9.36$1.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$1.59$8.81$12.9$9.40$3.50
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$0.52$5.31$9.09$8.47$0.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.57$4.69$8.54$8.11$0.44
2017Detailed filing. Detailed filing data is available for this year.$4.88$0.63$4.25$8.31$9.05$0.74
2016Summary only. Only limited summary data is available for this year.$5.55$0.58$4.96$7.91$7.88$0.03
2015Detailed filing. Detailed filing data is available for this year.$5.50$0.56$4.93$7.41$7.08$0.33
2014Summary only. Only limited summary data is available for this year.$5.18$0.58$4.60$6.95$6.64$0.31
2013Summary only. Only limited summary data is available for this year.$5.18$0.67$4.51$6.92$6.04$0.89
2012Summary only. Only limited summary data is available for this year.$4.02$0.40$3.62$6.20$5.33$0.87
2011Summary only. Only limited summary data is available for this year.$3.28$0.53$2.75$5.92$5.07$0.85