Civic Intelligence

Frankie Lemmon School and Developmental Center Inc.

990 • Fiscal year 2019 • EIN 56-0931467

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 21, 2020

Organization ProfileWWW.FRANKIELEMMONSCHOOL.ORG
3311 Carl Sandburg CourtRaleigh, NC 27601

(919) 821-7436

Siviq Scores

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

Liabilities / Assets

86th percentile

0.76x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

93rd percentile

1.66x

Higher debt load relative to revenue than 93% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Net Margin

49th percentile

3.3%

Higher net margin than 49% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

64th percentile

$99,936

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Asset Growth

30th percentile

-1.3%

Faster asset growth than 30% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-16%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$4,928,817

Down $65,360 (-1.3%) from 2018

Net Assets

Up

$1,180,686

Up $74,709 (+6.8%) from 2018

Liabilities

Down

$3,748,131

Down $140,069 (-3.6%) from 2018

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin49th percentile

Revenue

Down

$2,256,290

Down $440,386 (-16%) from 2018

Expenses

Up

$2,181,581

Up $267,069 (+14%) from 2018

Net Income

Down

$74,709

Down $707,455 (-90%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

2019

Assets$4,928,817
Liabilities$3,748,131
Net Assets$1,180,686
Open 2019 Filing

Operations Trend

Revenue Growth15th percentile

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

2019

Revenue$2,256,290
Expenses$2,181,581
Net Income$74,709
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 21, 2020
Return Version
2018v3.1
Gross Receipts
$2,256,290
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$4,811,890$4,656,971▼ $154,919
Accounts Receivable$7,197$129,390▲ $122,193
Cash and Non-Interest-Bearing Accounts$170,273$95,846▼ $74,427
Savings and Temporary Cash Investments-$32,796-
Prepaid Expenses and Deferred Charges$3,395$12,392▲ $8,997
Total Assets$4,994,177$4,928,817▼ $65,360
Other Assets Total$1,422$1,422→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,825,000$3,710,458▼ $114,542
Accounts Payable and Accrued Expenses$52,800$29,168▼ $23,632
Deferred Revenue$10,400$8,505▼ $1,895
Total Liabilities$3,888,200$3,748,131▼ $140,069
Net Assets / Fund Balance
Unrestricted Net Assets$1,084,241$1,164,726▲ $80,485
Temporarily Rstr Net Assets$21,736$15,960▼ $5,776
Total Net Assets Fund Balance$1,105,977$1,180,686▲ $74,709
Total Liabilities and Net Assets / Fund Balance$4,994,177$4,928,817▼ $65,360

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,532,913$191,691$4,724,604
Equipment$82,393$52,521$134,914
Other Land Buildings$41,665$92,519$134,184
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott TroutmanExe Director Through October 2018PT-$99,936$99,936
Rebecca SmithSchool DirectorFT$71,431$2,652$74,083
Kristen SteffenFinance DirectorPT-$37,397$37,397
Lee PryorInterim Executive Director October 2018-june 2019PT-$12,118$12,118

Board Members and Trustees

NameTitle
Barry GardnerBoard Chair
Mark MoellerVice Chair
Alan HughesBoard Member
Amy BrittBoard Member
Colleen DimitryBoard Member
David McgowanBoard Member
Doug WarfBoard Member
Emily HodgesBoard Member
Etta LongBoard Member
Jackie LocklearBoard Member
Jennifer AllenBoard Member
Joe PattersonBoard Member
Martha DerbyshireBoard Member
Michael ColantuoniBoard Member
Mike HensleyBoard Member
Paul WarrenBoard Member
Meredith KeyesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,254,621
Program Service Revenue
$996,890
Investment Income
$0
Other Revenue
$4,779
All Other Contributions
$14,621
Change in Net Assets
$74,709

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,256,290
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,256,290
Total Revenue per Form 990
$2,256,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,437,854
Other Expenses$743,727
Total Fundraising Expense$31,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,019,369$98,232$4,928$1,122,529
Depreciation Depletion$161,367$20,888$3,030$185,285
Interest$150,124$19,433$2,819$172,376
Fees for Services Other$129,783$10,976$44$140,803
Other Employee Benefits$114,296$14,692$1,670$130,658
Payroll Taxes$77,187$9,991$1,448$88,626
Office Expenses$72,128$9,337$1,355$82,820
Current Officers, Directors, Trustees, and Key Employees$24,485$39,987$15,308$79,780
Insurance$17,327$2,329$296$19,952
Pension Plan Contributions$16,261--$16,261
Occupancy$8,405$1,088$158$9,651
Advertising$2,650$6,872-$9,522
All Other Expenses$4,240$1,383$77$5,700
Other Expenses$4,463$3,902-$4,463
Travel$2,022$262$38$2,322
Information Technology$1,320$171$25$1,516
Total Functional Expenses$1,910,842$239,543$31,196$2,181,581

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,181,581
Total Expenses per Audited Statements$2,181,581
Total Expenses per Form 990$2,181,581
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
-Owned by Spouse of Board MemberVarious Landscaping.No$9,112
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.”

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 27601

Signing Officer

Name
Marsha Hargette
Title
Executive Director
Phone
9198217436
Signed
2020-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marsha Hargette
Formed
1967
Legal Domicile
Nc
Voting Board Members
18
Independent Board Members
17
Employees
48
Volunteers
38

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 87 CHILDREN, AND ULTIMATELY PLANS TO REACH THE MAXIMUM CAPACITY OF 125 CHILDREN IN THE FUTURE. OF THE 87 CHILDREN, 60 HAVE SPECIAL NEEDS AND 27 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/PersonNm6JACKIE LOCKLEAR
IRS990/Form990PartVIISectionAGrp/PersonNm7JENNIFER ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm8JOE PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm9MARTHA DERBYSHIRE
IRS990/Form990PartVIISectionAGrp/PersonNm10MICHAEL COLANTUONI
IRS990/Form990PartVIISectionAGrp/PersonNm11MIKE HENSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm12ETTA LONG
IRS990/Form990PartVIISectionAGrp/PersonNm13PAUL WARREN
IRS990/Form990PartVIISectionAGrp/PersonNm14MARK MOELLER
IRS990/Form990PartVIISectionAGrp/PersonNm15MEREDITH KEYES
IRS990/Form990PartVIISectionAGrp/PersonNm16BARRY GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm17REBECCA SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm18SCOTT TROUTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm19LEE PRYOR
IRS990/Form990PartVIISectionAGrp/PersonNm20KRISTEN STEFFEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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/ReportableCompFromOrgAmt1771431
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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/ReportableCompFromRltdOrgAmt1897249
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1912118
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2036489
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/TitleTxt14VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXE DIRECTOR THROUGH OCTOBER 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt19INTERIM EXECUTIVE DIRECTOR OCTOBER 2018-JUNE 2019
IRS990/Form990PartVIISectionAGrp/TitleTxt20FINANCE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02256290
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt025
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0171
IRS990/InformationTechnologyGrp/ProgramServicesAmt01320
IRS990/InformationTechnologyGrp/TotalAmt01516
IRS990/InsuranceGrp/FundraisingAmt0296
IRS990/InsuranceGrp/ManagementAndGeneralAmt02329
IRS990/InsuranceGrp/ProgramServicesAmt017327
IRS990/InsuranceGrp/TotalAmt019952
IRS990/InterestGrp/FundraisingAmt02819
IRS990/InterestGrp/ManagementAndGeneralAmt019433
IRS990/InterestGrp/ProgramServicesAmt0150124
IRS990/InterestGrp/TotalAmt0172376
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0336731
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04811890
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04656971
IRS990/LandBldgEquipCostOrOtherBssAmt04993702
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/BOYAmt03825000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03710458
IRS990/NetAssetsOrFundBalancesBOYAmt01105977
IRS990/NetAssetsOrFundBalancesEOYAmt01180686
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0158
IRS990/OccupancyGrp/ManagementAndGeneralAmt01088
IRS990/OccupancyGrp/ProgramServicesAmt08405
IRS990/OccupancyGrp/TotalAmt09651
IRS990/OfficeExpensesGrp/FundraisingAmt01355
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09337
IRS990/OfficeExpensesGrp/ProgramServicesAmt072128
IRS990/OfficeExpensesGrp/TotalAmt082820
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01422
IRS990/OtherAssetsTotalGrp/EOYAmt01422
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01670
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014692
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0114296
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0130658
IRS990/OtherExpensesGrp/Desc0SCHOOL LUNCHES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc3SCHOOL EVENTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03902
IRS990/OtherExpensesGrp/ProgramServicesAmt051004
IRS990/OtherExpensesGrp/ProgramServicesAmt130145
IRS990/OtherExpensesGrp/ProgramServicesAmt224266
IRS990/OtherExpensesGrp/ProgramServicesAmt34463
IRS990/OtherExpensesGrp/TotalAmt051004
IRS990/OtherExpensesGrp/TotalAmt134047
IRS990/OtherExpensesGrp/TotalAmt224266
IRS990/OtherExpensesGrp/TotalAmt34463
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04779
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04779
IRS990/OtherRevenueTotalAmt04779
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04928
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt098232
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01019369
IRS990/OtherSalariesAndWagesGrp/TotalAmt01122529
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01448
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09991
IRS990/PayrollTaxesGrp/ProgramServicesAmt077187
IRS990/PayrollTaxesGrp/TotalAmt088626
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016261
IRS990/PensionPlanContributionsGrp/TotalAmt016261
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03395
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012392
IRS990/PrincipalOfficerNm0MARSHA HARGETTE
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/RelatedOrExemptFuncIncomeAmt0929122
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt143523
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224245
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0929122
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt143523
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224245
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01894964
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0688227
IRS990/PYOtherRevenueAmt03515
IRS990/PYProgramServiceRevenueAmt0798197
IRS990/PYRevenuesLessExpensesAmt0782164
IRS990/PYSalariesCompEmpBnftPaidAmt01226285
IRS990/PYTotalExpensesAmt01914512
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02696676
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt074709
IRS990/RegularMonitoringEnfrcInd00

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,928,817
Liabilities
$3,748,131
Net assets
$1,180,686
Revenue
$2,256,290
Expenses
$2,181,581
Net income
$74,709
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