Civic Intelligence

Hilltop Christian School

990 • Fiscal year 2018 • EIN 87-0525581

Jun 01, 2017 to May 31, 2018 • Filed on Oct 14, 2018

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

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$36,059

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

40th percentile

-2.7%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$90,037

Down $2,470 (-2.7%) from 2017

Net Assets

Up

$73,173

Up $10,802 (+17%) from 2017

Liabilities

Down

$16,864

Down $13,272 (-44%) from 2017

Revenue

Up

$273,166

Up $48,125 (+21%) from 2017

Expenses

Up

$262,364

Up $15,160 (+6.1%) from 2017

Net Income

Up

$10,802

Up $32,965 (+149%) from 2017

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

2018

Assets$90,037
Liabilities$16,864
Net Assets$73,173

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

2018

Revenue$273,166
Expenses$262,364
Net Income$10,802
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Oct 14, 2018
Return Version
2017v2.2
Gross Receipts
$278,236
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$56,541$59,960▲ $3,419
Land, Buildings, and Equipment, Net$14,923$11,380▼ $3,543
Accounts Receivable$1,148$8,303▲ $7,155
Cash and Non-Interest-Bearing Accounts$18,471$3,552▼ $14,919
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$92,508$90,037▼ $2,471
Other Assets Total$1,425$6,842▲ $5,417
Liabilities
Deferred Revenue$20,838$16,570▼ $4,268
Accounts Payable and Accrued Expenses$9,299$294▼ $9,005
Total Liabilities$30,137$16,864▼ $13,273
Net Assets / Fund Balance
Unrestricted Net Assets$62,371$73,173▲ $10,802
Total Net Assets Fund Balance$62,371$73,173▲ $10,802
Total Liabilities and Net Assets / Fund Balance$92,508$90,037▼ $2,471

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,999$27,477$38,476
Equipment$381$3,299$3,680
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle SchollExecutive DirectorFT$36,059$36,059
Rebecca MillerOffice Manager-$8,605$8,605

Board Members and Trustees

NameTitle
Kim HoppePresident
Kristi KircherVice President
Jennifer WiseCurriculum Coor
Rev Dr Dennis ShawPastor
Lorraine HigginsPSA Coordinator
Taunzia HansenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$47,672
Program Service Revenue
$225,031
Investment Income
$463
Other Revenue
$0
All Other Contributions
$243
Change in Net Assets
$10,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,727
Other Expenses$64,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,091$14,455-$144,546
Current Officers, Directors, Trustees, and Key Employees$32,643$2,427-$35,070
Occupancy$16,340$860-$17,200
Payroll Taxes$12,714$1,413-$14,127
Fees for Services Accounting$2,685$8,055-$10,740
Fees for Services Other$8,106--$8,106
Office Expenses$5,366$282-$5,648
Depreciation Depletion$3,543--$3,543
Pension Plan Contributions$2,506$278-$2,784
Insurance$2,144$113-$2,257
Other Expenses$1,303$3,164-$1,303
Other Employee Benefits-$1,200-$1,200
All Other Expenses$803--$803
Total Functional Expenses$230,117$32,247$0$262,364
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,070
Fundraising Gross Income$5,070
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The board president and executive director review the 990 with the CPA and then it is distributed to the full board for their review and approval.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The information is available upon request at the office.

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
Taunzia Hansen
Title
President Elect
Signed
2018-10-14
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Ut
Voting Board Members
8
Independent Board Members
9
Employees
19

Preparer

Firm
Carver Florek & James Cpas
Address
2246 N UNIVERSITY PARK BLVD, LAYTON, UT 84041
Preparer
Steven L Carver CPA
Phone
8019261177
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01413
IRS990/PayrollTaxesGrp/ProgramServicesAmt012714
IRS990/PayrollTaxesGrp/TotalAmt014127
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0278
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02506
IRS990/PensionPlanContributionsGrp/TotalAmt02784
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0225031
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0225031
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02160
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0441
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt053572
IRS990/PYOtherRevenueAmt011756
IRS990/PYProgramServiceRevenueAmt0210684
IRS990/PYRevenuesLessExpensesAmt0-22163
IRS990/PYSalariesCompEmpBnftPaidAmt0193632
IRS990/PYTotalExpensesAmt0247204
IRS990/PYTotalRevenueAmt0225041
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010802
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0263634
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056541
IRS990/SavingsAndTempCashInvstGrp/EOYAmt059960
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0381
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03299
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03680
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010999
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027477
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038476
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06841
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Other Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011380
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06842
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 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board president and executive director review the 990 with the CPA and then it is distributed 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 information is available upon request at the office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt092508
IRS990/TotalAssetsEOYAmt090037
IRS990/TotalAssetsGrp/BOYAmt092508
IRS990/TotalAssetsGrp/EOYAmt090037
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047672
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032247
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230117
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262364
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030137
IRS990/TotalLiabilitiesEOYAmt016864
IRS990/TotalLiabilitiesGrp/BOYAmt030137
IRS990/TotalLiabilitiesGrp/EOYAmt016864
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt062371
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073173
IRS990/TotalProgramServiceExpensesAmt0230117
IRS990/TotalProgramServiceRevenueAmt0225031
IRS990/TotalReportableCompFromOrgAmt044664
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0225494
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0273166
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt092508
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090037
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt062371
IRS990/UnrestrictedNetAssetsGrp/EOYAmt073173
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0hilltopchristianschool.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Taunzia Hansen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President Elect

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