2026-02-05T12:42:02-06:00 2025-06-30 561304727 BLACKMAN & SLOOP ADVISORS INC 1414 RALEIGH ROAD SUITE 300 CHAPEL HILL NC 27517 990 2024-07-01 560931467 FRANKIE LEMMON SCHOOL AND DEVELOPMENTAL CENTER FRAN 9198458880 3311 CARL SANDBURG COURT RALEIGH NC 27601 MARSHA HARGETTE EXECUTIVE DIRECTOR 9198217436 2026-02-02 1 1 DEETRA B WATSON P00534544 9199428700 2024 2025-03-06 01:10:19Z MARSHA HARGETTE 3311 CARL SANDBURG COURT RALEIGH NC 27610 3440224 0 X WWW.FRANKIELEMMONSCHOOL.ORG X 1967 NC PROVIDE LIFE-CHANGING EDUCATION AND THERAPY TO CHILDREN WITH SPECIAL NEEDS. 21 21 56 40 0 0 2557458 2516892 1001938 914503 6899 4780 13527 4049 3579822 3440224 0 0 0 0 2430177 2556058 0 0 54702 942202 951618 3372379 3507676 207443 -67452 4437717 4263569 3120855 3014159 1316862 1249410 X 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. 0 0 3038149 918552 THE MISSION OF THE FRANKIE LEMMON SCHOOL AND DEVELOPMENTAL CENTER IS TO EDUCATE AND CELEBRATE CHILDREN OF ALL ABILITIES. CURRENTLY THE SCHOOL IS SERVING 90 CHILDREN AGES 2-6 YEARS OLD, AND ULTIMATELY PLANS TO REACH THE MAXIMUM CAPACITY OF 125 CHILDREN IN THE FUTURE. SERVICES PROVIDED INCLUDE SPEECH AND LANGUAGE THERAPY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, AND VISION AND HEARING SERVICES, WHICH ARE CUSTOMIZED FOR EACH CHILD. CHILDREN WHO ATTEND FRANKIE LEMMON SCHOOL AND DEVELOPMENTAL CENTER ENJOY MUSIC THERAPY, MOVEMENT CLASSES, NUTRITIOUS DAILY MEALS AND SNACKS AS WELL AS AN OPTIONAL SUMMER ENRICHMENT PROGRAM. THE SCHOOL'S STUDENT TO TEACHER RATIO IS NEVER LARGER THAN 1:6 AND ALL LEAD TEACHERS HAVE AN NC TEACHING LICENSE. 3038149 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 56 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 1 0 0 NC X X PETER EKENSTIERNA 9198458880 3101 POPLARWOOD CT SUITE 100 RALEIGH NC 27604 ALAN HUGHES BOARD CHAIR 0.50 0.50 X X 0 0 0 MARTHA DERBYSHIRE BOARD VICE CHAIR 0.50 0.50 X X 0 0 0 TREY BAILEY SECRETARY 0.50 0.50 X X 0 0 0 MEREDITH KEYES TREASURER/ FINANCE COMMITTEE 0.50 0.50 X X 0 0 0 MATT ARNOLD BOARD MEMBER 0.50 0.50 X 0 0 0 AMY BRITT BOARD MEMBER 0.50 0.50 X 0 0 0 ANGIE BUCHANAN BOARD MEMBER 0.50 0.50 X 0 0 0 ETTA BUCKMAN BOARD MEMBER 0.50 0.50 X 0 0 0 DAVID CARRIER BOARD MEMBER 0.50 0.50 X 0 0 0 ADAM DERBYSHIRE BOARD MEMBER 0.50 0.50 X 0 0 0 BARRY GARDNER BOARD MEMBER 0.50 0.50 X 0 0 0 PAUL HART BOARD MEMBER 0.50 0.50 X 0 0 0 EMILY HODGES BOARD MEMBER 0.50 0.50 X 0 0 0 MIKE NICHOLS BOARD MEMBER 0.50 0.50 X 0 0 0 JOE PATTERSON BOARD MEMBER 0.50 0.50 X 0 0 0 LEE PRYOR BOARD MEMBER 0.50 0.50 X 0 0 0 DR LILY ROGERS HARRIS BOARD MEMBER 0.50 0.50 X 0 0 0 JUDGE VINCE ROZIER BOARD MEMBER 0.50 0.50 X 0 0 0 MICHAEL THOMAS BOARD MEMBER 0.50 0.50 X 0 0 0 DOUG WARF BOARD MEMBER 0.50 0.50 X 0 0 0 PAUL WARREN BOARD MEMBER 0.50 0.50 X 0 0 0 MARSHA HARGETTE EXECUTIVE DIRECTOR 10.00 30.00 X 0 167824 7467 REBECCA SMITH SCHOOL DIRECTOR 35.00 15.00 X 106124 0 5399 PETE EKENSTIERNA FINANCE MANAGER 10.00 30.00 X 0 92677 3820 106124 260501 16686 1 0 1 0 0 2470000 46892 2516892 TUITION INCOME 900099 889768 889768 SUMMER SCHOOL 900099 24735 24735 914503 4780 4780 OTHER INCOME 900099 4049 4049 4049 3440224 918552 0 4780 117224 35167 58613 23444 1999718 1806867 171711 21140 44201 38619 5134 448 233355 205015 24569 3771 161560 142404 16431 2725 313349 296770 14273 2306 435 435 157607 120630 36795 182 5779 5053 625 101 5666 4955 612 99 107108 80331 26777 162170 121628 40542 SCHOOL LUNCHES 64379 64379 REPAIRS AND MAINTENANCE 45469 34102 11367 EDUCATIONAL SUPPLIES 44949 44949 TRAINING 23531 20577 2543 411 21176 16268 4833 75 3507676 3038149 414825 54702 274661 251294 58081 54016 14780 16049 5318811 1380913 4082835 3937898 7360 4312 4437717 4263569 105841 170638 19635 16500 2989307 2823930 6072 3091 3120855 3014159 X 1302242 1234790 14620 14620 1316862 1249410 4437717 4263569 -67452 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4863906 1015502 3848404 294812 209181 85631 160093 156230 3863 3937898 RIGHT OF USE LIABILITY 3091 3091 3440224 0 3440224 0 3440224 3507676 0 3507676 0 3507676 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 FRANKIE LEMMON SCHOOL PROVIDES A PRESCHOOL PROGRAM FOR CHILDREN BETWEEN THE AGES OF THREE (3) AND SEVEN (7) YEARS IN PREPARATION FOR FUTURE EDUCATIONAL SETTINGS. THE CURRICULUM ADDRESSES ALL AREAS OF CHILD DEVELOPMENT IN A SEQUENTIAL DEVELOPMENTAL, PRE-ACADEMIC, AND EARLY ACADEMIC PROGRAM. WE ACCEPT ANY CHILD WHOSE NEEDS CAN BE MET THROUGH THE PROGRAM. NEEDS MAY INCLUDE, BUT ARE NOT LIMITED TO, CHILDREN WITH PHYSICAL, COGNITIVE, LANGUAGE, OR EMOTIONAL DISABILITIES. SERVICE IS AVAILABLE TO CHILDREN WHO ARE TYPICALLY DEVELOPING OR WHO MAY BE GIFTED AS WELL. NO PERSON IS EXCLUDED FROM SERVICES BECAUSE OF RACE, COLOR, RELIGION, SEX, AGE, NATIONAL ORIGIN, OR PHYSICAL OR MENTAL DISABILITY. SCHEDULE E, PART I, LINE 4 THERE IS NO TUITION FOR STUDENTS WHO HAVE DISABILITIES OR FOR TYPICALLY DEVELOPING STUDENTS WHO ARE PLACED THROUGH NC PRE-K. FOR STUDENTS WHO QUALIFY, SUBSIDY VOUCHERS ARE ACCEPTED ALONG WITH THE PARENT FEE ASSOCIATED WITH THAT VOUCHER. ADDITIONALLY, THE SCHOOL DOES NOT ASK PARENTS TO MAKE UP THE DIFFERENCE BETWEEN THEIR PARENT FEE AND THE ACTUAL COST OF CARE. PARENTS WHO ARE PAYING FOR PRIVATE CHILDCARE PAY THE FULL TUITION. THERE ARE NO DISCOUNTS OFFERED OTHER THAN AN EMPLOYEE DISCOUNT TO CURRENT EMPLOYEES, OR A TEMPORARY PROMOTIONAL DISCOUNT, WHICH IS AVAILABLE TO ALL. SCHEDULE E, PART I, LINE 6 THE STATE OF NORTH CAROLINA PROVIDES FUNDING FOR SPECIAL NEEDS CHILDREN FINANCIAL ASSISTANCE THROUGH DEVELOPMENTAL DAY FUNDS. IT IS IN THE SCHOOL'S DISCRETION HOW TO SPEND THOSE FUNDS FOR THERAPEUTIC AND EDUCATIONAL SERVICES. STABILIZATION GRANTS TO THE TEACHERS ENDED IN FY25. 0 0 0 0 0 0 0 0 0 MARSHA HARGETTE EXECUTIVE DIRECTOR 0 167824 0 0 0 0 0 5205 0 2262 0 175291 0 0 FORM 990, PART VI, SECTION A, LINE 2 MARTHA AND ADAM DERBYSHIRE ARE MARRIED. 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 DISCLOSE 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 SCHOOL 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 FOR THE SCHOOL DIRECTOR AND ALL SCHOOL STAFF. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE AUDIT FIRM AND OVERSIGHT OF THE AUDIT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FRANKIE LEMMON FOUNDATION INC 3101 POPLARWOOD CT SUITE 100 RALEIGH NC 27604 561572087 SUPPORT NC 501(C)(3) LINE 12B, II 0 LEMMON TREE ACADEMY 3101 POPLARWOOD CT SUITE 100 RALEIGH NC 27604 990951859 PROVIDES EDUCATION, ADVOCACY, AND SUPPORT TO SPECIAL NEEDS CHILDREN NC 501(C)(3) LINE 2 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 FRANKIE LEMMON FOUNDATION C 2470000 CASH RECEIVED FRANKIE LEMMON FOUNDATION R 70919 ACCRUED EXPENSES FRANKIE LEMMON FOUNDATION M 52785 CASH RECEIVED