2024-08-12T10:14:52-04:00 2023-09-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2022-10-01 510256896 HILLTOP LUTHERAN NEIGHBORHOOD CENTER INC HILL 3026563050 1018 WEST 6TH STREET WILMINGTON DE 19805 MICHELLE WILLIAMS EXECUTIVE DIRECTOR 3026563050 2024-08-09 false JOSEPH V GIORDANO CPA P01249336 3022660202 2024-08-09 2022 2024-08-08 14:25:15Z MICHELLE WILLIAMS 1018 WEST 6TH STREET WILMINGTON DE 19805 2238194 false X HTTP://HILLTOPLNC.ORG/EHS X 1980 DE TO PROVIDE SUPPLEMENTAL EDUCATIONAL ACTIVITIES FOR YOUTH IN THE HILLTOP AREA OF THE CITY OF WILMINGTON SO THAT THEY ARE ABLE TO EFFECTIVELY COMPETE ACADEMICALLY AND SOCIALLY FOR HIGHER EDUCATION AND CAREER OPPORTUNITIES. 13 13 46 13 0 1917249 2174162 38464 55678 129 3876 18683 4478 1974525 2238194 0 0 1326334 1416424 0 485 790974 867525 2117308 2283949 -142783 -45755 3769295 3755207 77741 109408 3691554 3645799 X TO PROVIDE SUPPLEMENTAL EDUCATIONAL ACTIVITIES FOR YOUTH IN THE HILLTOP AREA OF THE CITY OF WILMINGTON SO THAT THEY ARE ABLE TO EFFECTIVELY COMPETE ACADEMICALLY AND SOCIALLY FOR HIGHER EDUCATION AND CAREER OPPORTUNITIES. false false 377376 20000 YOUTH SERVICES/DROP OUT PREVENTION TO AID COMMUNITY FAMILIES ACTIVITIES INCLUDE SUMMER DAY CAMP, EDUCATIONAL MOTIVATION, CULTURAL ENRICHMENT AND PARENT INVOLVEMENT. 1249172 782315 DAYCARE/LATCHKEY/EARLY CHILDHOOD EDUCATION PROGRAM - TO PROVIDE DAYCARE SERVICES TO CUMMUNITU FAMILIES. 584086 EARLY HEAD START - TO PROVIDE EDUCATION TO PRESCHOOL CHRILDREN AND THEIR FAMILIES 2210634 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 46 true false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true false true true false false X X X HILLTOP LUTHERAN NEIGHBORHOOD CTR 3026563050 1018 WEST 6TH STREET WILMINGTON DE 19805 LEE POWERS PRESIDENT 1.00 X X 0 0 0 JEA P STREET VICE PRESIDE 1.00 X X 0 0 0 JANE FOSKETT SECRETARY 1.00 X X 0 0 0 JAMES LAWRENCE TREASURER 1.00 X X 0 0 0 KATHERINE COLLARD DIRECTOR 1.00 X 0 0 0 MICHAEL CLEAVER DIRECTOR 1.00 X 0 0 0 CATHERINE DOMBROWSKI DIRECTOR 1.00 X 0 0 0 DEBBIE FULLER DIRECTOR 1.00 X 0 0 0 THOMAS KRAPF PRESIDENT 1.00 X 0 0 0 ERIC MEASE DIRECTOR 1.00 X 0 0 0 SHANA A PINTER DIRECTOR 1.00 X 0 0 0 ROSALYN PONZO DIRECTOR 1.00 X 0 0 0 ELIZABETH STIRK DIRECTOR 1.00 X 0 0 0 MICHELLE WILLIAMS EXECUTIVE DI 40.00 X 118455 0 7800 118455 7800 1 false false false X 54253 2086830 33079 2174162 PROGRAM SERVICE REVENUE 55678 55678 55678 3876 3876 MISCELLANEOUS INCOME 4478 4478 4478 2238194 60156 3876 109210 107583 1627 1023586 1008333 15253 191207 188358 2849 92421 91043 1378 351 339 12 49815 48163 1652 7998 7227 771 210252 205380 4872 220943 220943 28443 27350 1093 PROGRAM EXPENSES 201197 201197 PROGRAM EXPENSES 62770 62770 COMMUNITY DEVELOPMENT 26285 15578 10707 BAD DEBT 25000 25000 34471 26370 7616 485 2283949 2210634 72830 485 1662880 1719969 338351 370756 4064 15385 5286063 3636966 1764000 1649097 3769295 3755207 7680 14251 70061 95157 77741 109408 X 3603804 3558049 87750 87750 3691554 3645799 3769295 3755207 -45755 X false true X true false X 2094921 2045034 2827609 1917249 2174162 11058975 2094921 2045034 2827609 1917249 2174162 11058975 11058975 16200 16261 17734 13629 3876 67700 382 2862 5298 5183 4478 18203 11144878 60156 0.99230 0.99100 X PART II, LINE 10 18,203 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 746932 746932 3859563 3227061 632502 679568 409905 269663 1649097 ACCRUED VACATIONS 39769 PAYROLL LIABILITIES 34524 ACCRUED SALARIES 20864 95157 X 2238194 2238194 2238194 2283949 2283949 2283949 SCHEDULE D, PAGE 3, PART X THE ENTITY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, IT IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS' RECOGNITION, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE SEPTEMBER 30, 2020, 2021 AND 2022 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF SEPTEMBER 30, 2023 AND 2022. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE SUPPLEMENTAL EDUCATIONAL ACTIVITIES FOR YOUTH IN THE HILLTOP AREA OF THE CITY OF WILMINGTON SO THAT THEY ARE ABLE TO EFFECTIVELY COMPETE ACADEMICALLY AND SOCIALLY FOR HIGHER EDUCATION AND CAREER OPPORTUNITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C REVIEWED ANNUALLY BY BOARD. FORM 990, PAGE 6, PART VI, LINE 15A A COMPARABILITY STUDY AND REVIEW IS DONE AND BOARD APPROVES. FORM 990, PAGE 6, PART VI, LINE 18 AVAILABLE ON GUIDESTAR.ORG FORM 990, PAGE 6, PART VI, LINE 19 MADE AVAILABLE UPON REQUEST. FORM 990, PART VIII HILLTOP LUTHERAN NEIGHBORHOOD CENTER, INC RECEIVED 201,518 IN GOVERNEMENT GRANTS DUE TO THE COVID-19 OUTBREAK. ALL GOVERNMENT GRANTS HAVE BEEN RELFECTED IN TOTAL REVENUE.