Hilltop Country Day School Inc
Hilltop Country Day School: Consistent Revenue, High Liabilities
EIN: 221837874 · Sparta, NJ · Updated: 2026-04-04
About Hilltop Country Day School Inc
Hilltop Country Day School Inc (EIN: 221837874) is a nonprofit organization based in Sparta, NJ. The organization reported total revenue of $2.2M and total assets of $1.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Hilltop Country Day School Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Hilltop Country Day School Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, Hilltop Country Day School Inc allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The filings consistently report $0 in compensation for officers, directors, trustees, and key employees, which is unusual for an organization of this size and suggests potential underreporting or alternative compensation structures not captured in this field.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Hilltop Country Day School Inc's IRS 990 filings:
- Consistent reporting of $0 compensation for all key personnel across multiple years raises questions about how leadership is compensated or if this data point is incomplete.
- Total liabilities have exceeded total assets for several consecutive years (e.g., $2,073,710 liabilities vs. $1,890,336 assets in 2022), indicating potential financial strain or significant long-term debt.
- The organization's net assets have been negative for several years, suggesting a persistent deficit in its financial position.
Strengths
The following positive indicators were identified for Hilltop Country Day School Inc:
- The organization has maintained a relatively stable revenue stream over the past few years, demonstrating consistent fundraising or tuition income.
- Despite financial challenges, the school has continued operations, indicating resilience and community support.
Frequently Asked Questions about Hilltop Country Day School Inc
What does Hilltop Country Day School Inc do?
Hilltop Country Day School Inc is a nonprofit organization in the Unknown sector, located in Sparta, New Jersey. It is classified under NTEE code Unknown.
How much revenue does Hilltop Country Day School Inc have?
Hilltop Country Day School Inc reported total revenue of $2,173,683. Based on 11 IRS 990 filings on record.
What are Hilltop Country Day School Inc's total assets?
Hilltop Country Day School Inc holds total assets of $1,890,336 as reported in IRS 990 filings.
Where is Hilltop Country Day School Inc located?
Hilltop Country Day School Inc is based in Sparta, New Jersey.
What is Hilltop Country Day School Inc's EIN?
Hilltop Country Day School Inc's Employer Identification Number (EIN) is 221837874. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Hilltop Country Day School Inc?
Hilltop Country Day School Inc is classified under NTEE code Unknown (Unknown).
Is Hilltop Country Day School Inc a registered 501(c)(3)?
Hilltop Country Day School Inc appears in IRS records (EIN: 221837874). Check the IRS Tax Exempt Organization Search for the most current determination letter status.
Does Hilltop Country Day School Inc file IRS Form 990?
Yes, Hilltop Country Day School Inc has 11 IRS Form 990 filings on record. The most recent covers tax period 202206.
What was Hilltop Country Day School Inc's revenue in 2022?
In the 202206 filing period, Hilltop Country Day School Inc reported total revenue of $2,173,683, total expenses of $1,696,467, and net assets of $1,890,336.
Is Hilltop Country Day School Inc's revenue growing or declining?
Hilltop Country Day School Inc's revenue is growing. Revenue went from $2,033,252 (202106) to $2,173,683 (202206), a +6.9% change. Based on 11 filings on record.
What is Hilltop Country Day School Inc's most recent 990 filing?
The most recent IRS Form 990 filing for Hilltop Country Day School Inc covers tax period 202206. It shows revenue of $2,173,683, expenses of $1,696,467, total assets of $1,890,336, and liabilities of $2,073,710.
How much does Hilltop Country Day School Inc spend on programs vs administration?
Based on IRS 990 analysis, Hilltop Country Day School Inc allocates approximately 80% of expenses to program services, 10% to administrative costs, and 10% to fundraising. This indicates strong program focus.
Is Hilltop Country Day School Inc a trustworthy charity?
Based on AI analysis of IRS 990 data, Hilltop Country Day School Inc appears trustworthy. Mission Score: 75/100 (Good). 3 red flags identified. 2 strengths noted.
What are the red flags for Hilltop Country Day School Inc?
The following concerns were identified: Consistent reporting of $0 compensation for all key personnel across multiple years raises questions about how leadership is compensated or if this data point is incomplete.. Total liabilities have exceeded total assets for several consecutive years (e.g., $2,073,710 liabilities vs. $1,890,336 assets in 2022), indicating potential financial strain or significant long-term debt.. The organization's net assets have been negative for several years, suggesting a persistent deficit in its financial position.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Hilltop Country Day School Inc's strengths?
Positive indicators for Hilltop Country Day School Inc include: The organization has maintained a relatively stable revenue stream over the past few years, demonstrating consistent fundraising or tuition income.. Despite financial challenges, the school has continued operations, indicating resilience and community support.. These findings are derived from AI analysis of the organization's financial filings.
How does Hilltop Country Day School Inc compensate executives?
The filings consistently report $0 in compensation for officers, directors, trustees, and key employees, which is unusual for an organization of this size and suggests potential underreporting or alternative compensation structures not captured in this field. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
Given the consistent reporting of $0 compensation for key personnel, what alternative mechanisms are in place for leadership compensation, or what is the explanation for this unusual reporting?
Without further detail, it's unclear if leadership is compensated through non-cash benefits, paid by a related entity, or if the 'c0%' field in the provided data is incomplete or refers to a specific type of compensation not applicable to their structure.
What is the primary driver behind the consistent negative net assets and how does the organization plan to address the long-term imbalance where liabilities exceed assets?
The consistent negative net assets suggest that the organization's expenses have frequently outpaced its revenues, or it carries significant long-term debt. A detailed financial strategy for debt reduction or asset growth would be crucial for long-term sustainability.
Filing History
IRS 990 filing history for Hilltop Country Day School Inc showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2012–2022), Hilltop Country Day School Inc's revenue has grown by 15.9%, moving from $1.9M to $2.2M. Total assets decreased by 35.6% over the same period, from $2.9M to $1.9M. Total functional expenses rose by 3.8%, from $1.6M to $1.7M. In its most recent filing year (2022), Hilltop Country Day School Inc reported a surplus of $477K, with revenue exceeding expenses. The organization holds $2.1M in liabilities against $1.9M in assets (debt-to-asset ratio: 109.7%), resulting in net assets of $-183,374.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2022 | $2.2M | $1.7M | $1.9M | $2.1M | — | View 990 |
| 2021 | $2.0M | $1.9M | $1.5M | $2.0M | — | View 990 |
| 2020 | $1.5M | $1.7M | $1.6M | $2.3M | — | View 990 |
| 2019 | $2.5M | $2.4M | $1.8M | $2.3M | — | View 990 |
| 2018 | $2.6M | $2.6M | $1.8M | $2.4M | — | View 990 |
| 2017 | $1.6M | $2.1M | $1.9M | $2.4M | — | View 990 |
| 2016 | $1.9M | $2.1M | $2.2M | $2.2M | — | View 990 |
| 2015 | $1.6M | $1.7M | $2.3M | $2.1M | — | View 990 |
| 2014 | $1.6M | $1.7M | $2.5M | $2.2M | — | View 990 |
| 2013 | $1.8M | $1.7M | $2.8M | $2.3M | — | View 990 |
| 2012 | $1.9M | $1.6M | $2.9M | $2.6M | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $2.2M, expenses of $1.7M, and assets of $1.9M (revenue +6.9% year-over-year).
- 2021: Revenue of $2.0M, expenses of $1.9M, and assets of $1.5M (revenue +32.2% year-over-year).
- 2020: Revenue of $1.5M, expenses of $1.7M, and assets of $1.6M (revenue -37.4% year-over-year).
- 2019: Revenue of $2.5M, expenses of $2.4M, and assets of $1.8M (revenue -6.6% year-over-year).
- 2018: Revenue of $2.6M, expenses of $2.6M, and assets of $1.8M (revenue +68.2% year-over-year).
- 2017: Revenue of $1.6M, expenses of $2.1M, and assets of $1.9M (revenue -17.0% year-over-year).
- 2016: Revenue of $1.9M, expenses of $2.1M, and assets of $2.2M (revenue +15.6% year-over-year).
- 2015: Revenue of $1.6M, expenses of $1.7M, and assets of $2.3M (revenue +4.4% year-over-year).
- 2014: Revenue of $1.6M, expenses of $1.7M, and assets of $2.5M (revenue -14.6% year-over-year).
- 2013: Revenue of $1.8M, expenses of $1.7M, and assets of $2.8M (revenue -2.7% year-over-year).
- 2012: Revenue of $1.9M, expenses of $1.6M, and assets of $2.9M.
Data Sources and Methodology
This transparency report for Hilltop Country Day School Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.