2024-05-15T14:25:52-05:00 2023-06-30 581763439 WINDHAM BRANNON LLC 3630 PEACHTREE RD NE SUITE 600 ATLANTA GA 30326 990 2022-07-01 582520723 THE LIONHEART SCHOOL INC LION 7707724555 225 ROSWELL STREET ALPHARETTA GA 30009 TAMARA SPAFFORD EXECUTIVE DIRECTOR 7707724555 2024-05-15 1 TAMARA SPAFFORD 999009999 0 ANDREA BLANCHARD P00735647 4048982000 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TAMARA SPAFFORD 225 ROSWELL STREET ALPHARETTA GA 30009 2462640 0 1 X WWW.THELIONHEARTSCHOOL.COM X 2000 GA THE LIONHEART LIFE CENTER PROVIDES INDIVIDUALS WITH AUTISM AND OTHER NEURODEVELOPMENTAL CHALLENGES A COMPREHENSIVE RANGE OF EDUCATIONAL, THERAPEUTIC AND VOCATIONAL SERVICES TO MAXIMIZE THE POTENTIAL FOR THEIR HIGHEST LEVEL OF INDEPENDENCE. 7 7 34 350 0 0 532591 843949 1244132 1262694 5722 12136 178660 201183 1961105 2319962 13807 10149 0 0 1589509 1699970 0 0 8275 574321 644957 2177637 2355076 -216532 -35114 2151522 2175554 504158 539187 1647364 1636367 THE LIONHEART LIFE CENTER PROVIDES INDIVIDUALS WITH AUTISM AND OTHER NEURODEVELOPMENTAL CHALLENGES A COMPREHENSIVE RANGE OF EDUCATIONAL, THERAPEUTIC AND VOCATIONAL SERVICES TO MAXIMIZE THE POTENTIAL FOR THEIR HIGHEST LEVEL OF INDEPENDENCE. 0 0 2201022 10149 1262694 FULL-TIME EDUCATIONAL PROGRAM FOR 40 STUDENTS THAT INCORPORATES ACADEMICS AND THERAPEUTIC INTERVENTIONS THROUGH A FULL-TIME EDUCATIONAL DAY PROGRAM, SUPPLEMENTAL SERVICES THAT INCLUDE OCCUPATIONAL THERAPY, SPEECH/LANGUAGE THERAPY, FLOORTIME THERAPY, TUTORING, AND VOCATIONAL EDUCATION. AFTER SCHOOL PROGRAMS AND SUMMER CAMPS ARE AVAILABLE TO LIONHEART AND NON-LIONHEART FAMILIES AND ARE PROVIDED AS NEEDED OR REQUESTED FOR ADDITIONAL FEES. 2201022 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 21 0 1 34 1 0 0 0 0 0 1 1 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 1 1 GA X TAMARA SPAFFORD 7707724555 225 ROSWELL STREET ALPHARETTA GA 30009 ROBERT MAYER BOARD MEMBER 6.00 X 0 0 0 KYLE CASWELL BOARD MEMBER 6.00 X 0 0 0 GORDON ROGERS BOARD MEMBER 6.00 X 0 0 0 PAT SPAFFORD BOARD MEMBER 6.00 X 0 0 0 HEIDI SPRINKLE BOARD MEMBER 6.00 X 0 0 0 BETH HUDSON BOARD MEMBER 6.00 X 0 0 0 CHRIS OWENS BOARD MEMBER 6.00 X 0 0 0 TRACY BURKE DIRECTOR OF OPERATIONS AND TREASURER 50.00 X X 65000 0 0 TAMARA SPAFFORD EXECUTIVE DIRECTOR 50.00 X 70000 0 0 135000 0 0 0 0 0 0 0 117367 726582 109500 843949 TUITION AND FEES 611600 1262425 1262425 269 269 1262694 12136 12136 336735 117367 142678 194057 194057 OTHER 611600 7126 7126 7126 2319962 1262694 0 213319 10149 10149 135000 135000 1212275 1212275 352695 352695 23282 23282 12306 12306 2822 2797 25 13951 13253 698 13943 13943 151391 143821 7570 195075 162982 32093 SUPPLIES & POSTAGE 91044 82769 8275 UTILITIES 49605 47125 2480 REPAIR & MAINTENANCE 40838 2042 38796 BANKING FEES 19876 19876 30824 2295 28529 2355076 2201022 145779 8275 598210 604517 6000 16000 2836165 1638244 1197919 1197921 342581 343333 6812 13783 2151522 2175554 114126 150755 390032 388432 504158 539187 X 1218017 1142664 429347 493703 1647364 1636367 2151522 2175554 -35114 24117 0 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 344656 344656 1832508 1183495 649013 98861 73990 24871 437840 338545 99295 122300 42214 80086 1197921 X 2522256 24116 146315 142678 313109 2209147 110815 110815 2319962 2533253 70000 108177 178177 2355076 0 2355076 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THEREFORE FROM ANY STATE INCOME TAX. MANAGEMENT OF THE SCHOOL CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES TO THE SCHOOL'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES THE SCHOOL MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. THE SCHOOL'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTABLE ON REVENUE STATEMENT 142,678. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONATED SERVICES 76,315. NONCASH DONATIONS FOR AUCTION 34,500. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTABLE ON REVENUE STATEMENT 108,177. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT REGARDING THE SCHOOL'S NON-DISCRIMINATION POLICY IS INCLUDED IN ALL ADVERTISEMENTS AND PUBLICATIONS. SCHEDULE E, PART I, LINE 4 THE LIONHEART SCHOOL DOES NOT OFFICIALLY MAINTAIN RECORDS ON THE RACIAL COMPOSITION OF ITS STUDENTS OR STAFF. THE SCHOOL HAS A NON-DISCRIMINATION POLICY WHICH IS STRICTLY ADMINISTERED. SCHEDULE E, LINE 6A THE LIONHEART SCHOOL RECEIVES MONEY FROM THE U.S. DEPARTMENT OF EDUCATION. UNDER THE SB10 PROGRAM FOR SPECIAL NEEDS CHILDREN, A CHILD MAY RECEIVE FUNDING IF HE/SHE MOVES FROM A PUBLIC SCHOOL TO A PRIVATE SCHOOL. THE FUNDS ARE SENT DIRECTLY TO THE PRIVATE SCHOOL. AUCTION & WINE 389762 107027 282735 2340 103461 ANNUAL 5K 23859 1750 22109 27498 2 40481 8590 31891 9379 454102 117367 336735 2340 140338 142678 194057 1 LIONHEART TUITION SCHOLARSHIP 2 10149 PART I, LINE 2: SCHOLARSHIPS ARE APPROVED BY THE DIRECTOR OF OPERATIONS AND EXECUTIVE DIRECTOR. ALL SCHOLARSHIP FUNDS ARE DESIGNATED AS SUCH IN THE BOOKS OF THE ORGANIZATION. TAMARA SPAFFORD EXECUTIVE DIRECTOR 70000 PARTIAL SALARY DONATION 0 TRACY BURKE TREASURER 28250 TUITION PAYMENTS 0 HEIDI SPRINKLE BOARD MEMBER 16050 FEES TO WORKS PROGRAM 0 TAMARA SPAFFORD EXECUTIVE DIRECTOR 66375 PAYMENT TO LIONCREST FARMS, LLC FOR RENTAL OF STABLES, HORSES FOR HIPPOTHERAPY 0 X 1 1500 X HORSE 1 75000 X TICKETS TO EVENTS/EXPERIENCES 9 33000 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 TAMARA SPAFFORD, EXECUTIVE DIRECTOR (NON-VOTING), IS MARRIED TO PATRICK S. SPAFFORD, VOTING GOVERNING BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE DIRECTOR AND DIRECTOR OF OPERATIONS REVIEW FOR ACCURACY AND THEN PRESENT TO THE BOARD AT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL REVIEW OF OUR POLICY AND ALL BOARD MEMBERS ARE REQUIRED TO SIGN EACH YEAR FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL: CURRENTLY THE EXECUTIVE DIRECTOR AND OFFICERS ARE NOT COMPENSATED. THE FAIR MARKET VALUE OF THE EXECUTIVE DIRECTOR'S TIME IS ESTIMATED BY THE CERTIFIED PUBLIC ACCOUNTANTS AND REPORTED IN THE FINANCIAL STATEMENTS AS A SERVICE DONATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.