Civic Intelligence

Hilltop Christian School

990 • Fiscal year 2017 • EIN 87-0525581

Jun 01, 2016 to May 31, 2017 • Filed on Oct 10, 2017

985 E 10600 SSandy, UT 84094

(801) 576-1390

Siviq Scores

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

Liabilities / Assets

86th percentile

0.33x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

24th percentile

-9.8%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

88th percentile

$36,965

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

23rd percentile

-17%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-14%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$92,507

Down $18,716 (-17%) from 2016

Net Assets

Down

$62,371

Down $22,163 (-26%) from 2016

Liabilities

Up

$30,136

Up $3,447 (+13%) from 2016

Revenue

Down

$225,041

Down $35,410 (-14%) from 2016

Expenses

Down

$247,204

Down $14,434 (-5.5%) from 2016

Net Income

Down

-$22,163

Down $20,976 (-1767%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $85,447Liabilities 2011: $31,0742011Assets 2012: $91,218Liabilities 2012: $9,101Net Assets 2012: $82,1172012Assets 2013: $111,323Liabilities 2013: $24,045Net Assets 2013: $87,2782013Assets 2014: $118,232Liabilities 2014: $27,009Net Assets 2014: $91,2232014Assets 2015: $104,268Liabilities 2015: $18,547Net Assets 2015: $85,7212015Assets 2016: $111,223Liabilities 2016: $26,689Net Assets 2016: $84,5342016Assets 2017: $92,507Liabilities 2017: $30,136Net Assets 2017: $62,3712017Assets 2018: $90,037Liabilities 2018: $16,864Net Assets 2018: $73,1732018Assets 2019: $114,773Liabilities 2019: $34,838Net Assets 2019: $79,9352019Assets 2020: $151,737Liabilities 2020: $85,152Net Assets 2020: $66,5852020Assets 2021: $163,959Liabilities 2021: $53,054Net Assets 2021: $110,9052021Assets 2022: $254,574Liabilities 2022: $50,054Net Assets 2022: $204,5202022Assets 2023: $642,090Liabilities 2023: $117,194Net Assets 2023: $524,8962023Assets 2024: $686,381Liabilities 2024: $56,408Net Assets 2024: $629,9732024Assets 2025: $641,442Liabilities 2025: $15,595Net Assets 2025: $625,8472025

Highlighted filing

2017

Assets$92,507
Liabilities$30,136
Net Assets$62,371

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $219,333Expenses 2011: $214,701Net Income 2011: $4,6322011Expenses 2012: $203,4402012Expenses 2013: $195,6382013Revenue 2014: $204,371Expenses 2014: $200,426Net Income 2014: $3,9452014Revenue 2015: $221,182Expenses 2015: $226,684Net Income 2015: -$5,5022015Revenue 2016: $260,451Expenses 2016: $261,638Net Income 2016: -$1,1872016Revenue 2017: $225,041Expenses 2017: $247,204Net Income 2017: -$22,1632017Revenue 2018: $273,166Expenses 2018: $262,364Net Income 2018: $10,8022018Revenue 2019: $238,821Expenses 2019: $232,059Net Income 2019: $6,7622019Revenue 2020: $254,646Expenses 2020: $267,996Net Income 2020: -$13,3502020Revenue 2021: $352,275Expenses 2021: $307,955Net Income 2021: $44,3202021Revenue 2022: $415,225Expenses 2022: $321,540Net Income 2022: $93,6852022Revenue 2023: $697,890Expenses 2023: $377,514Net Income 2023: $320,3762023Revenue 2024: $542,947Expenses 2024: $437,870Net Income 2024: $105,0772024Revenue 2025: $522,603Expenses 2025: $526,729Net Income 2025: -$4,1262025

Highlighted filing

2017

Revenue$225,041
Expenses$247,204
Net Income-$22,163
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 10, 2017
Return Version
2016v3.0
Gross Receipts
$233,454
Mission and Program Overview

Mission

The mission of Hilltop Christian Schools is that they approach centers on personal, interactive instruction by experienced teachers who see each child as an individual. Children are encouraged to learn by exploring the world around them, and to communicate and express themselves clearly and confidently. They believe in a solid grounding in academics and in teaching children to be creative problems solvers. They believe in teaching children values like honesty, kindness and patience, so they will develop morality and integrity. They believe in the role of parent in education, and they have a strong community of parents who share an active commitment to helping their children learn. Hilltop Christian School is a Christian-based school, but they are non-denominational. They have a diverse student body and they believe in respect and tolerance for all people.

The organization operates a christian school for pre-school and kindergarten aged students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$74,100$56,541▼ $17,559
Cash and Non-Interest-Bearing Accounts$18,268$18,471▲ $203
Land, Buildings, and Equipment, Net$18,553$14,923▼ $3,630
Accounts Receivable-$1,148-
Total Assets$111,223$92,507▼ $18,716
Other Assets Total$302$1,424▲ $1,122
Liabilities
Deferred Revenue$20,285$20,838▲ $553
Accounts Payable and Accrued Expenses$6,404$9,298▲ $2,894
Total Liabilities$26,689$30,136▲ $3,447
Net Assets / Fund Balance
Unrestricted Net Assets$84,534$62,371▼ $22,163
Total Net Assets Fund Balance$84,534$62,371▼ $22,163
Total Liabilities and Net Assets / Fund Balance$111,223$92,507▼ $18,716

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,923$27,233$42,156
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle SchollExecutive DiFT$36,965$36,965

Board Members and Trustees

NameTitle
Vickie HuldersonPresident
Kim HoppePresident El
Emily FlemmingAd-hoc
Gayle EwerAd/marketing
Beth CollinsCurriculum (
Jennifer WiseCurriculum C
Suzanne LawFundraising
Taunzia HansenPsa Coordina
Meagan KessSecretary
Cindy BriggsSpecial Proj
Britney NusserVice Preside
Kristi KircherVP Elect/fin
Revenue and Support

Revenue Composition

Contributions and Grants
$2,160
Program Service Revenue
$210,684
Investment Income
$441
Other Revenue
$11,756
All Other Contributions
$2,160
Change in Net Assets
$-22,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$193,632
Other Expenses$53,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,272$13,808-$138,080
Current Officers, Directors, Trustees, and Key Employees$33,269$3,696-$36,965
Occupancy$16,336$860-$17,196
Payroll Taxes$12,360$1,373-$13,733
Fees for Services Accounting$2,625$7,875-$10,500
Fees for Services Other$7,002--$7,002
Pension Plan Contributions$4,369$485-$4,854
Office Expenses$3,912$206-$4,118
Depreciation Depletion$3,630--$3,630
All Other Expenses$727--$727
Other Expenses$1,138$645-$645
Insurance$563$30-$593
Advertising$317--$317
Total Functional Expenses$217,914$29,290$0$247,204
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,169
Fundraising Direct Expenses$8,413
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Blooming Bash/f$20,169$20,169-$20,169
Total Events$20,169$20,169$8,413$11,756
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board president and executive director review the 990 with the cpa and then distribute it to the full board for their review and approval.

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

The board of trustees reviews and sets compensation of the executive director.

Form 990, Page 6, Part VI, Line 19

The public can obtain a printed copy of the 990 upon request.

Filing and Contact Details

Filer

Filer Name
Hilltop Christian School
EIN
87-0525581
Phone
8015761390
Address
985 E 10600 S, SANDY, UT 84094

Signing Officer

Name
Kim Hoppe
Title
President Elect
Phone
8015761390
Signed
2017-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Scholl
Formed
1994
Legal Domicile
Ut
Voting Board Members
12
Independent Board Members
12
Employees
19

Preparer

Firm
Carver Florek & James Cpas
Address
2246 UNIVERSITY PARK BLVD, LAYTON, UT 84041-1266
Preparer
Steven L Carver CPA
Phone
8019261177
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHELLE SCHOLL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0210684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0210684
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0157
IRS990/PYOtherExpensesAmt061487
IRS990/PYOtherRevenueAmt016791
IRS990/PYProgramServiceRevenueAmt0243003
IRS990/PYRevenuesLessExpensesAmt0-1187
IRS990/PYSalariesCompEmpBnftPaidAmt0200151
IRS990/PYTotalExpensesAmt0261638
IRS990/PYTotalRevenueAmt0260451
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-22163
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0210684
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074100
IRS990/SavingsAndTempCashInvstGrp/EOYAmt056541
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014923
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027233
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042156
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014923
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS CONTAINED IN ALL SCHOOL PAMPHLETS, PARENTS HANDBOOKS, AND ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08413
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BLOOMING BASH/F
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08413
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08413
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020169
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020169
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020169
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020169
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011756
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR REVIEW THE 990 WITH THE CPA AND THEN DISTRIBUTE IT TO THE FULL BOARD FOR THEIR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES REVIEWS AND SETS COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PUBLIC CAN OBTAIN A PRINTED COPY OF THE 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0111223
IRS990/TotalAssetsEOYAmt092507
IRS990/TotalAssetsGrp/BOYAmt0111223
IRS990/TotalAssetsGrp/EOYAmt092507
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02160
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217914
IRS990/TotalFunctionalExpensesGrp/TotalAmt0247204
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026689
IRS990/TotalLiabilitiesEOYAmt030136
IRS990/TotalLiabilitiesGrp/BOYAmt026689
IRS990/TotalLiabilitiesGrp/EOYAmt030136
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084534
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt062371
IRS990/TotalProgramServiceExpensesAmt0217914
IRS990/TotalProgramServiceRevenueAmt0210684
IRS990/TotalReportableCompFromOrgAmt036965
IRS990/TotalRevenueGrp/ExclusionAmt011756
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0211125
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225041
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0111223
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092507
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt084534
IRS990/UnrestrictedNetAssetsGrp/EOYAmt062371
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0985 E 10600 S
IRS990/USAddress/CityNm0SANDY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084094
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0HILLTOPCHRISTIANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM HOPPE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT ELECT
ReturnHeader/BusinessOfficerGrp/PhoneNum08015761390
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HILLTOP CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0HILL
ReturnHeader/Filer/EIN0870525581
ReturnHeader/Filer/PhoneNum08015761390
ReturnHeader/Filer/USAddress/AddressLine1Txt0985 E 10600 S
ReturnHeader/Filer/USAddress/CityNm0SANDY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084094
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B4262528501C30ED49378FF19A1F22A9DDC0EC05
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03B27955778215533BC1B3100940FF51EC81DC9C0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522408237
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARVER FLOREK & JAMES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02246 UNIVERSITY PARK BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0840411266
ReturnHeader/PreparerPersonGrp/PhoneNum08019261177
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-13

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.41$0.16$6.26$5.23$5.27$0.04
2024Detailed filing. Detailed filing data is available for this year.$6.86$0.56$6.30$5.43$4.38$1.05
2023Detailed filing. Detailed filing data is available for this year.$6.42$1.17$5.25$6.98$3.78$3.20
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.50$2.05$4.15$3.22$0.94
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.53$1.11$3.52$3.08$0.44
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.85$0.67$2.55$2.68$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.35$0.80$2.39$2.32$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.17$0.73$2.73$2.62$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.30$0.62$2.25$2.47$0.22
2016Summary only. Only limited summary data is available for this year.$1.11$0.27$0.85$2.60$2.62$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.19$0.86$2.21$2.27$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.27$0.91$2.04$2.00$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.24$0.87$1.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.09$0.82$2.03
2011Summary only. Only limited summary data is available for this year.$0.85$0.31$2.19$2.15$0.05