Hilltop Lutheran Neighborhood Center
Legal name: Hilltop Lutheran Neighborhood Center Inc
Nonprofit profile at a glance
- EIN
- 510256896
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Wilmington, Delaware, US
- Phone
- (302) 656-3224
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Neighborhood Centers
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,041,953
- Expenses
- $2,761,891
- Assets
- $4,904,581
- Liabilities
- $150,464
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- LEE POWERS (PRESIDENT)
- THOMAS KRAPF (PRESIDENT)
Highest reported compensation
- MICHELLE WILLIAMS (EXECUTIVE DI): $124,404 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary purpose of Hilltop Lutheran Neighborhood Center (HLNC) is to provide supplemental educational activities for youth in the Hilltop area of the City of Wilmington, so they are able to effectively compete academically and socially for career opportunities and higher education. HLNC will provide a safe and nurturing environment for the educational process to flourish and will work with the parents of HLNC participants and the general community to promote high educational, ethical, moral, and spiritual values.
What it reported doing in 2024
Youth services/drop out prevention to aid community families activities include summer day camp, educational motivation, cultural enrichment and parent involvement.
Operating model
- Revenue model
- Grant-funded. 92% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87%; rating input score 87
- Program expense ratio: 95.5%; rating input score 95
- Fundraising efficiency: $286.13 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.2%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 1.78; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 87% of revenue deployed · 95.5% of spending went to programs
- Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.6M in reported program spending
- Leadership: top reported pay $124K · 11 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.