Civic Intelligence

Hilltoppers Inc.

990 • Fiscal year 2018 • EIN 62-0960062

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 12, 2018

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

43rd percentile

0.11x

Higher debt load relative to assets than 43% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

29th percentile

0.07x

Higher debt load relative to revenue than 29% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

57th percentile

5.1%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

27th percentile

$66,186

Higher top officer pay than 27% of similar nonprofits.

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

69th percentile

7.7%

Faster asset growth than 69% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

2.8%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,256,638

Up $375,321 (+7.7%) from 2017

Net Assets

Up

$4,691,188

Up $436,265 (+10%) from 2017

Liabilities

Down

$565,450

Down $60,944 (-9.7%) from 2017

Revenue

Up

$8,541,917

Up $233,393 (+2.8%) from 2017

Expenses

Down

$8,105,652

Down $942,809 (-10%) from 2017

Net Income

Up

$436,265

Up $1,176,202 (+159%) from 2017

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

2018

Assets$5,256,638
Liabilities$565,450
Net Assets$4,691,188

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

2018

Revenue$8,541,917
Expenses$8,105,652
Net Income$436,265
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 12, 2018
Return Version
2017v2.2
Gross Receipts
$8,541,917
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 intellectual disabilities or who are elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,090,775$2,516,142▲ $425,367
Land, Buildings, and Equipment, Net$1,734,260$1,634,517▼ $99,743
Pledges and Grants Receivable$999,988$1,018,402▲ $18,414
Prepaid Expenses and Deferred Charges$32,006$61,377▲ $29,371
Savings and Temporary Cash Investments$10,016$11,395▲ $1,379
Inventories for Sale or Use$8,500$8,500→ $0
Intangible Assets$5,772$6,305▲ $533
Total Assets$4,881,317$5,256,638▲ $375,321
Liabilities
Accounts Payable and Accrued Expenses$396,649$366,157▼ $30,492
Mortgage Notes Payable Secured by Investment Property$229,745$199,293▼ $30,452
Total Liabilities$626,394$565,450▼ $60,944
Net Assets / Fund Balance
Unrestricted Net Assets$4,244,907$4,679,793▲ $434,886
Temporarily Rstr Net Assets$10,016$11,395▲ $1,379
Total Net Assets Fund Balance$4,254,923$4,691,188▲ $436,265
Total Liabilities and Net Assets / Fund Balance$4,881,317$5,256,638▲ $375,321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,357,924$1,637,852-
Land$137,250--
Equipment$139,343$1,007,076-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeanene HoustoExec DirectorFT$66,186$66,186
Tammie HyderFinance DirectFT$63,831$63,831

Board Members and Trustees

NameTitle
Randy BondChair Person
Doug FieldsVice Chair
Jill DenneyDirector
Lori BoydDirector
Mark WittDirector
Michael DaltonDirector
Roy KoskinenDirector
Susan HunterDirector
W P ThorntonSec Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$8,041,613
Program Service Revenue
$496,369
Investment Income
$3,075
Other Revenue
$860
All Other Contributions
$22,591
Change in Net Assets
$436,265

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,541,917
Total Revenue per Audited Statements
$8,541,917
Total Revenue per Form 990
$8,541,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,969,712
Other Expenses$1,135,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,019,087$898,811-$5,917,898
Other Employee Benefits$762,811$158,986-$921,797
Occupancy$312,733$42,898-$355,631
Depreciation Depletion$118,693$34,620-$153,313
Current Officers, Directors, Trustees, and Key Employees-$130,017-$130,017
Insurance$100,878$13,671-$114,549
Advertising$6,998$14,734-$21,732
Travel$9,197$4,213-$13,410
Other Expenses$1,010$11,454-$12,464
Interest$9,865$1,517-$11,382
Conferences and Meetings$1,093--$1,093
Total Functional Expenses$6,673,967$1,431,685$0$8,105,652

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,105,653
Total Expenses per Audited Statements$8,105,653
Total Expenses per Form 990$8,105,653
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
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanene Houston
Voting Board Members
9
Independent Board Members
0
Employees
413

Preparer

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

Additional Explanations

PART IV LINE 11A

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

Part IV Line 12

The organization has a conflict of interest policy. They regularly review it and update it as necessary

Part IV Line 15

The board of directors performs an annual performance review of the executive director

PART XII LINE 2C

The organization has a finance committee that assumes responsibility for oversight of the audit

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. THEY REGULARLY REVIEW IT AND UPDATE IT AS NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART IV LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART IV LINE 15
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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
2018Detailed filing. Detailed filing data is available for this year.$5.26$0.57$4.69$8.54$8.11$0.44
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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