2026-02-05T12:43:08-06:00 2025-06-30 561304727 BLACKMAN & SLOOP ADVISORS INC 1414 RALEIGH ROAD SUITE 300 CHAPEL HILL NC 27517 990 2024-07-01 990951859 LEMMON TREE ACADEMY LEMM 9198458880 3101 POPLARWOOD CT STE 100 RALEIGH NC 27604 MARSHA HARGETTE EXECUTIVE DIRECTOR 9198458880 2026-02-02 1 1 DEETRA B WATSON P00534544 9199428700 2024 2025-03-06 01:10:19Z X X X MARSHA HARGETTE 3101 POPLARWOOD CT STE 100 RALEIGH NC 27604 270316 0 X NA X 2024 NC PROVIDE LIFE-CHANGING EDUCATION AND THERAPY TO CHILDREN WITH SPECIAL NEEDS. 21 21 0 40 0 0 20000 106000 164191 2 125 0 20002 270316 0 0 0 0 0 44 12446 44 12446 19958 257870 19958 277870 0 19958 277870 X LEMMON TREE ACADEMY OFFERS CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND THEIR FAMILIES LIFE-CHANGING, HIGHLY SPECIALIZED, PERSONALIZED EDUCATION AND THERAPIES IN A SETTING WITH A VERY LOW STUDENT-TO-TEACHER RATIO. THIS TOP-QUALITY EDUCATION PREPARES THE CHILDREN FOR A LIFETIME OF ENHANCED LEARNING AND SUCCESSFUL INVOLVEMENT IN FAMILY AND COMMUNITY LIFE.THE ACADEMY'S PHILOSOPHY OF EDUCATION IS THAT ALL CHILDREN, REGARDLESS OF DIFFERENT ABILITIES, ARE FIRST AND FOREMOST CHILDREN. THIS MEANS RECOGNIZING THE CHILD AS AN INDIVIDUAL WITH UNIQUE HUMAN NEEDS AND RIGHTS WHO IS AN ESSENTIAL PART OF THEIR FAMILY AND COMMUNITY. THE ACADEMY'S CURRICULUM COVERS ALL ASPECTS OF CHILD DEVELOPMENT THROUGH A SEQUENTIAL DEVELOPMENTAL AND EARLY ACADEMIC PROGRAM. 1 0 200 164191 THE MISSION OF LEMMON TREE ACADEMY IS TO EDUCATE AND CELEBRATE CHILDREN OF ALL ABILITIES. CURRENTLY, THE SCHOOL IS SERVING 24 CHILDREN AGED 6-8 YEARS OLD AND PLANS TO REACH A MAXIMUM CAPACITY OF 100 CHILDREN IN THE FUTURE. SERVICES OFFERED INCLUDE SPEECH AND LANGUAGE THERAPY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, AND VISION AND HEARING SERVICES, ALL CUSTOMIZED FOR EACH CHILD. CHILDREN ATTENDING LEMMON TREE ACADEMY ENJOY MUSIC THERAPY, MOVEMENT CLASSES, AND AN OPTIONAL SUMMER ENRICHMENT PROGRAM. THE SCHOOL'S STUDENT-TO-TEACHER RATIO IS NEVER HIGHER THAN 1:6, AND ALL LEAD TEACHERS HOLD A NORTH CAROLINA TEACHING LICENSE. 200 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 NC X 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 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 COMMITT 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 REBECCA SMITH SCHOOL DIRECTOR 15.00 35.00 X 0 106124 5399 MARSHA HARGETTE EXECUTIVE DIRECTOR 30.00 10.00 X 0 167824 7467 PETE EKENSTIERNA FINANGE MANAGER 30.00 10.00 X 0 92677 3820 0 366625 16686 0 0 1 0 0 106000 106000 NCSEAA TUITION 611110 159692 159692 TUITION 611110 4499 4499 164191 125 125 270316 164191 0 125 11620 11620 224 224 BANKING FEES 402 402 SCHOOL ACTIVITIES & EVE 200 200 12446 200 12246 0 19958 277870 19958 277870 0 0 X 19958 277870 19958 277870 19958 277870 257870 42 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LEMMON TREE ACADEMY PROVIDES A LEARNING PROGRAM FOR CHILDREN BETWEEN THE AGES OF SIX (6) AND EIGHT (8) 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 THE SCHOOL DOES NOT CURRENTLY PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE TO ITS STUDENTS. TUITION IS PRIMARILY FUNDED THROUGH STATE OSP AND ESA+ FUNDS AND THE FRANKIE LEMMON FOUNDATION. 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. 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 III, LINE 2 STARTING AS A PILOT PROGRAM, THE LEMMON TREE ACADEMY NOW PROVIDES THE SAME LEVEL OF EDUCATION AND THERAPEUTIC SERVICES FOR CHILDREN AT GRADE LEVEL AS INITIATED AT THE FRANKIE LEMMON SCHOOL AND DEVELOPMENTAL CENTER. FOR FISCAL YEAR 2025, THERE WERE FIRST AND SECOND-GRADE CLASSES PROVIDED. AS A PILOT PROGRAM, TUITION WAS FREE, OTHER THAN A MINIMAL APPLICATION FEE, WHILE STATE FUNDING SOURCES WERE EXPLORED. WITH THE START OF FISCAL YEAR 2026, THERE WILL BE A TUITION-BASED OFFSET BY AVAILABLE STATE FUNDS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990 WILL BE 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 12C ALTHOUGH THE ORGANIZATION DOES NOT CONSISTENTLY MONITOR POTENTIAL CONFLICTS OF INTEREST THROUGHOUT THE YEAR, OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSURE 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. THIS HAS NOT CHANGED FROM PRIOR YEAR. FRANKIE LEMMON FOUNDATION INC 3101 POPLARWOOD COURT RALEIGH NC 27604 561572087 PROVIDES EDUCATION, ADVOCACY, AND SUPPORT TO SPECIAL NEEDS CHILDREN. NC 501(C)(3) LINE 12B, II 0 FRANKIE LEMMON SCHOOL & DEVELOPMENTAL CENTER 3311 CARL SANDBURG COURT RALEIGH NC 27601 560931467 PROVIDES EDUCATION, ADVOCACY, AND SUPPORT TO SPECIAL NEEDS CHILDREN. NC 501(C)(3) LINE 2 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 FRANKIE LEMMON FOUNDATION INC C 106000 CASH RECEIVED