Civic Intelligence

Frankie Lemmon School and Developmental Center Inc.

990 • Fiscal year 2017 • EIN 56-0931467

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

3311 Carl Sandburg CourtRaleigh, NC 27610

(919) 821-7436

Siviq Scores

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

Liabilities / Assets

69th percentile

0.37x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Net Margin

32nd percentile

-0.0%

Higher net margin than 32% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$70,950

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Asset Growth

53rd percentile

6.4%

Faster asset growth than 53% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

36th percentile

0.1%

Faster revenue growth than 36% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$511,086

Up $30,831 (+6.4%) from 2016

Net Assets

Up

$323,813

Up $2,158 (+0.7%) from 2016

Liabilities

Up

$187,273

Up $28,673 (+18%) from 2016

Revenue

Up

$1,790,524

Up $1,976 (+0.1%) from 2016

Expenses

Up

$1,790,566

Up $330,684 (+23%) from 2016

Net Income

Down

-$42

Down $328,708 (-100%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $48,637Liabilities 2010: $0Net Assets 2010: $48,6372010Assets 2011: $37,632Liabilities 2011: $0Net Assets 2011: $37,6322011Assets 2012: $60,363Liabilities 2012: $0Net Assets 2012: $60,3632012Assets 2013: $81,396Liabilities 2013: $7,082Net Assets 2013: $74,3142013Assets 2014: $116,206Liabilities 2014: $41,653Net Assets 2014: $74,5532014Assets 2015: $67,285Liabilities 2015: $74,296Net Assets 2015: -$7,0112015Assets 2016: $480,255Liabilities 2016: $158,600Net Assets 2016: $321,6552016Assets 2017: $511,086Liabilities 2017: $187,273Net Assets 2017: $323,8132017Assets 2018: $4,994,177Liabilities 2018: $3,888,200Net Assets 2018: $1,105,9772018Assets 2019: $4,928,817Liabilities 2019: $3,748,131Net Assets 2019: $1,180,6862019Assets 2020: $5,049,929Liabilities 2020: $3,874,054Net Assets 2020: $1,175,8752020Assets 2021: $4,949,499Liabilities 2021: $3,773,624Net Assets 2021: $1,175,8752021Assets 2022: $4,527,060Liabilities 2022: $3,407,672Net Assets 2022: $1,119,3882022Assets 2023: $4,371,715Liabilities 2023: $3,262,296Net Assets 2023: $1,109,4192023Assets 2024: $4,437,717Liabilities 2024: $3,120,855Net Assets 2024: $1,316,8622024Assets 2025: $4,263,569Liabilities 2025: $3,014,159Net Assets 2025: $1,249,4102025

Highlighted filing

2017

Assets$511,086
Liabilities$187,273
Net Assets$323,813

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $826,2902010Expenses 2011: $905,6402011Expenses 2012: $776,7332012Expenses 2013: $899,3432013Revenue 2014: $1,162,466Expenses 2014: $1,162,227Net Income 2014: $2392014Revenue 2015: $1,485,380Expenses 2015: $1,566,944Net Income 2015: -$81,5642015Revenue 2016: $1,788,548Expenses 2016: $1,459,882Net Income 2016: $328,6662016Revenue 2017: $1,790,524Expenses 2017: $1,790,566Net Income 2017: -$422017Revenue 2018: $2,696,676Expenses 2018: $1,914,512Net Income 2018: $782,1642018Revenue 2019: $2,256,290Expenses 2019: $2,181,581Net Income 2019: $74,7092019Revenue 2020: $2,328,836Expenses 2020: $2,333,647Net Income 2020: -$4,8112020Revenue 2021: $2,047,074Expenses 2021: $2,047,074Net Income 2021: $02021Revenue 2022: $2,097,569Expenses 2022: $2,154,056Net Income 2022: -$56,4872022Revenue 2023: $2,724,948Expenses 2023: $2,734,917Net Income 2023: -$9,9692023Revenue 2024: $3,579,822Expenses 2024: $3,372,379Net Income 2024: $207,4432024Revenue 2025: $3,440,224Expenses 2025: $3,507,676Net Income 2025: -$67,4522025

Highlighted filing

2017

Revenue$1,790,524
Expenses$1,790,566
Net Income-$42
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$1,790,524
Mission and Program Overview

Mission

For children with special educational needs and their families, the frankie lemmon school and development center provides life-changing, highly specialized, individualized education and therapies in a setting with a very low student-to-teacher ratio. This high-quality education prepares the children for a lifetime of maximized education as well as successful participation in family and community life.the school's philosophy of education is that all children, regardless of different abilities, are children first. This implies consideration of the child as an individual with special human needs and rights who is an integral part of his or her family and community. The school's curriculum addresses all areas of child development in a sequential developmental and early academic program.the frankie lemmon school and development center is a blend of self-contained classrooms and an inclusion program that is a unique collaboration with wake county public schools.

Provide life-changing education and therapy to children with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$277,442$320,395▲ $42,953
Cash and Non-Interest-Bearing Accounts$136,530$104,781▼ $31,749
Accounts Receivable$53,198$77,523▲ $24,325
Prepaid Expenses and Deferred Charges$13,085$6,605▼ $6,480
Total Assets$480,255$511,086▲ $30,831
Other Assets Total$0$1,782▲ $1,782
Liabilities
Mortgage Notes Payable Secured by Investment Property$120,225$97,610▼ $22,615
Other Liabilities$21,498$61,651▲ $40,153
Accounts Payable and Accrued Expenses$16,877$16,745▼ $132
Deferred Revenue-$11,267-
Total Liabilities$158,600$187,273▲ $28,673
Net Assets / Fund Balance
Unrestricted Net Assets$310,435$298,090▼ $12,345
Temporarily Rstr Net Assets$11,220$25,723▲ $14,503
Total Net Assets Fund Balance$321,655$323,813▲ $2,158
Total Liabilities and Net Assets / Fund Balance$480,255$511,086▲ $30,831

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$116,964$69,259$186,223
Leasehold Improvements$155,913$26,817$182,730
Equipment$47,518$19,836$67,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca SmithExecutive DirectorFT$63,219$7,731$70,950

Board Members and Trustees

NameTitle
Barry GardnerBoard Chair
Amy BrittBoard Member
Amy HendricksonBoard Member
Chris JohnsonBoard Member
David McgowanBoard Member
Debbie BehnkeBoard Member
Dionne LesterBoard Member
Eliza Kraft OlanderBoard Member
Ginger FinleyBoard Member
Henk SchuitemakerBoard Member
Jackie LocklearBoard Member
Jennifer AllenBoard Member
Jennifer GottsegenBoard Member
Joe PattersonBoard Member
Kathryn ClarkBoard Member
Lee PryorBoard Member
Mark MoellerBoard Member
Martha DerbyshireBoard Member
Michael ColantuoniBoard Member
Mike HensleyBoard Member
Nancy BrownBoard Member
Meredith KeyesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,068,368
Program Service Revenue
$720,735
Investment Income
$0
Other Revenue
$1,421
All Other Contributions
$57,547
Change in Net Assets
$-42

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,790,524
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,200
Total Revenue per Audited Statements
$1,792,724
Total Revenue per Form 990
$1,790,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,083,253
Other Expenses$707,313
Total Fundraising Expense$12,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$789,676$52,909-$842,585
Occupancy$328,069$40,684$2,724$371,477
Other Employee Benefits$76,195$5,714-$81,909
Office Expenses$72,336$8,970$601$81,907
Current Officers, Directors, Trustees, and Key Employees$14,834$51,919$7,417$74,170
Fees for Services Other$68,884$2,246$150$71,280
Payroll Taxes$61,336$7,606$509$69,451
Depreciation Depletion$45,925$5,695$381$52,001
Pension Plan Contributions$14,080$1,058-$15,138
Insurance$9,940$1,287-$11,227
Other Expenses$5,256$652$44$5,952
Advertising$3,852$478$32$4,362
All Other Expenses$3,675$478$17$4,170
Interest-$3,328-$3,328
Travel$2,703$335$22$3,060
Information Technology$1,382$171$12$1,565
Total Functional Expenses$1,587,610$190,575$12,381$1,790,566

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,790,566
Total Expenses per Audited Statements$1,790,566
Total Expenses per Form 990$1,790,566
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-BOARD MEMBER'S IMMEDIATE FAMILYFRANKIE LEMMON SCHOOL IS LEASING THE SCHOOL FACILITIES FROM MOREI SANDBURG, LLC. MS. OLANDER'S SON IS A MANAGER FOR MOREI SANDBERG, LLC.No$367,996
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$61,651
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is made available to all board members prior to filing. Form 990 is reviewed by the finance committee and approved by the board treasurer and executive director before it is filed.

Form 990, Part VI, Section B, Line 12

Although the organization does not consistently monitor potential conflicts of interest throughout the year, officers, directors, and key employees are required to disclosre any such conflicts should they arise. This requirement is part of the overall conflict of interest policy, which requires board members to make full disclosure in writing in situations that give rise to conflicts of interest. When such a disclosure is made the board determines whether or not a conflict exists, and vote (by quorum determined by a majority) to authorize or reject the transaction. Any transaction entered into without this process shall be rendered void.

Form 990, Part VI, Section B, Line 15A

The salary of the executive director is based on years of experience and degrees/certifications held. The frankie lemmon governing board uses the wake county school salary schedule as a guide. The personnel committee is discussing implementing a performance review process for the executive director.

Form 990, Part VI, Section C, Line 19

The governing documents,conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Frankie Lemmon School and
EIN
56-0931467
Phone
9198217436
Address
3311 CARL SANDBURG COURT, RALEIGH, NC 27610

Signing Officer

Name
Scott Troutman
Title
Executive Director
Phone
9198217436
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Troutman
Formed
1967
Legal Domicile
Nc
Voting Board Members
22
Independent Board Members
22
Employees
30
Volunteers
30

Preparer

Firm
Blackman & Sloop Cpas Pa
Address
1414 RALEIGH RD SUITE 300, CHAPEL HILL, NC 27517
Preparer
Deetra B Watson
Phone
9199428700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The finance committee assumes responsibility for the selection of the accountant and oversight of the audit. This has not changed from prior year.

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IRS990/Desc0THE FRANKIE LEMMON SCHOOL PROVIDES EDUCATION FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES AND DELAYS IN AN ALL INCLUSIVE SETTING WHICH INCLUDES TYPICAL CHILDREN. CURRENTLY THE SCHOOL IS SERVING 70 CHILDREN, AND ULTIMATELY PLANS TO REACH THE MAXIMUM CAPACITY OF 125 CHILDREN IN THE FUTURE. OF THE 70 CHILDREN, 49 HAVE SPECIAL NEEDS AND 21 ARE TYPICALLY DEVELOPING. SERVICES PROVIDED INCLUDE SPEECH AND LANGUAGE THERAPY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, AND VISION AND HEARING SERVICES, WHICH ARE CUSTOMIZED FOR EACH CHILD.
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IRS990/Form990PartVIISectionAGrp/PersonNm4DEBBIE BEHNKE
IRS990/Form990PartVIISectionAGrp/PersonNm5DIONNE LESTER
IRS990/Form990PartVIISectionAGrp/PersonNm6ELIZA KRAFT OLANDER
IRS990/Form990PartVIISectionAGrp/PersonNm7GINGER FINLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8HENK SCHUITEMAKER
IRS990/Form990PartVIISectionAGrp/PersonNm9JACKIE LOCKLEAR
IRS990/Form990PartVIISectionAGrp/PersonNm10JENNIFER ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm11JENNIFER GOTTSEGEN
IRS990/Form990PartVIISectionAGrp/PersonNm12JOE PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm13KATHRYN CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm14LEE PRYOR
IRS990/Form990PartVIISectionAGrp/PersonNm15MARK MOELLER
IRS990/Form990PartVIISectionAGrp/PersonNm16MARTHA DERBYSHIRE
IRS990/Form990PartVIISectionAGrp/PersonNm17NANCY BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm18MICHAEL COLANTUONI
IRS990/Form990PartVIISectionAGrp/PersonNm19MIKE HENSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm20MEREDITH KEYES
IRS990/Form990PartVIISectionAGrp/PersonNm21BARRY GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm22REBECCA SMITH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt022
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01790524
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt012
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0171
IRS990/InformationTechnologyGrp/ProgramServicesAmt01382
IRS990/InformationTechnologyGrp/TotalAmt01565
IRS990/InsuranceGrp/ManagementAndGeneralAmt01287
IRS990/InsuranceGrp/ProgramServicesAmt09940
IRS990/InsuranceGrp/TotalAmt011227
IRS990/InterestGrp/ManagementAndGeneralAmt03328
IRS990/InterestGrp/TotalAmt03328
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0115912
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0277442
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0320395
IRS990/LandBldgEquipCostOrOtherBssAmt0436307
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0FOR CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND THEIR FAMILIES, THE FRANKIE LEMMON SCHOOL AND DEVELOPMENT CENTER PROVIDES LIFE-CHANGING, HIGHLY-SPECIALIZED, INDIVIDUALIZED EDUCATION AND THERAPIES IN A SETTING WITH A VERY LOW STUDENT-TO-TEACHER RATIO. THIS HIGH-QUALITY EDUCATION PREPARES THE CHILDREN FOR A LIFETIME OF MAXIMIZED EDUCATION AS WELL AS SUCCESSFUL PARTICIPATION IN FAMILY AND COMMUNITY LIFE.THE SCHOOL'S PHILOSOPHY OF EDUCATION IS THAT ALL CHILDREN, REGARDLESS OF DIFFERENT ABILITIES, ARE CHILDREN FIRST. THIS IMPLIES CONSIDERATION OF THE CHILD AS AN INDIVIDUAL WITH SPECIAL HUMAN NEEDS AND RIGHTS WHO IS AN INTEGRAL PART OF HIS OR HER FAMILY AND COMMUNITY. THE SCHOOL CURRICULUM ADDRESSES ALL AREAS OF CHILD DEVELOPMENT IN A SEQUENTIAL DEVELOPMENTAL AND EARLY ACADEMIC PROGRAM.THE FRANKIE LEMMON SCHOOL AND DEVELOPMENT CENTER IS A BLEND OF SELF-CONTAINED CLASSROOMS AND AN INCLUSION PROGRAM THAT IS A UNIQUE COLLABORATION WITH WAKE COUNTY PUBLIC SCHOOLS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0120225
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt097610
IRS990/NetAssetsOrFundBalancesBOYAmt0321655
IRS990/NetAssetsOrFundBalancesEOYAmt0323813
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt012042
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt02724
IRS990/OccupancyGrp/ManagementAndGeneralAmt040684
IRS990/OccupancyGrp/ProgramServicesAmt0328069
IRS990/OccupancyGrp/TotalAmt0371477
IRS990/OfficeExpensesGrp/FundraisingAmt0601
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08970
IRS990/OfficeExpensesGrp/ProgramServicesAmt072336
IRS990/OfficeExpensesGrp/TotalAmt081907
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt01782
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05714
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt076195
IRS990/OtherEmployeeBenefitsGrp/TotalAmt081909
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1SCHOOL LUNCHES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0244
IRS990/OtherExpensesGrp/FundraisingAmt1228
IRS990/OtherExpensesGrp/FundraisingAmt244
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03643
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13402
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2652
IRS990/OtherExpensesGrp/ProgramServicesAmt029375
IRS990/OtherExpensesGrp/ProgramServicesAmt132664
IRS990/OtherExpensesGrp/ProgramServicesAmt227428
IRS990/OtherExpensesGrp/ProgramServicesAmt35256
IRS990/OtherExpensesGrp/TotalAmt033262
IRS990/OtherExpensesGrp/TotalAmt132664
IRS990/OtherExpensesGrp/TotalAmt231058
IRS990/OtherExpensesGrp/TotalAmt35952
IRS990/OtherLiabilitiesGrp/BOYAmt021498
IRS990/OtherLiabilitiesGrp/EOYAmt061651
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01421
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01421
IRS990/OtherRevenueTotalAmt01421
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052909
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0789676
IRS990/OtherSalariesAndWagesGrp/TotalAmt0842585
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0509
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07606
IRS990/PayrollTaxesGrp/ProgramServicesAmt061336
IRS990/PayrollTaxesGrp/TotalAmt069451
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01058
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014080
IRS990/PensionPlanContributionsGrp/TotalAmt015138
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013085
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06605
IRS990/PrincipalOfficerNm0SCOTT TROUTMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL LUNCHES
IRS990/ProgramServiceRevenueGrp/Desc2SUMMER SCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0688631
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt126145
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25959
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0688631
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt126145

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.26$3.01$1.25$3.44$3.51$0.07
2024Detailed filing. Detailed filing data is available for this year.$4.44$3.12$1.32$3.58$3.37$0.21
2023Detailed filing. Detailed filing data is available for this year.$4.37$3.26$1.11$2.72$2.73$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.53$3.41$1.12$2.10$2.15$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$3.77$1.18$2.05$2.05$0.00
2020Detailed filing. Detailed filing data is available for this year.$5.05$3.87$1.18$2.33$2.33$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.93$3.75$1.18$2.26$2.18$0.07
2018Detailed filing. Detailed filing data is available for this year.$4.99$3.89$1.11$2.70$1.91$0.78
2017Detailed filing. Detailed filing data is available for this year.$0.51$0.19$0.32$1.79$1.79$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.16$0.32$1.79$1.46$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.01$1.49$1.57$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.04$0.07$1.16$1.16$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.01$0.07$0.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.83