LEMMON TREE ACADEMY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2024

Legal Domicile

Principal Officer

MARSHA HARGETTE

Phone

9198458880

Tax Period

2024-07-01 to 2025-06-30

LEMMON TREE ACADEMY, founded in 2024, is a small nonprofit in the Education sector that reported $270K in total revenue in fiscal year 2024. Revenue surged 1251% from the prior year, signaling strong growth momentum. The organization ran a surplus of $258K, a strong 95% operating margin.

Mission

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.

Program Service Accomplishments

Program 1

Expenses: $200 Revenue: $164,191

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $106,000

Program Service Revenue $164,191

Investment Income $125

Other Revenue $0

TOTAL REVENUE $270,316

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $200

Other Expenses $12,446

TOTAL EXPENSES $12,446

Year-over-Year Comparison

	2024	2023	Change
Revenue	$270,316	$20,002	+12.5%
Expenses	$12,446	$44	+281.9%
Net Income	$257,870	$19,958	+11.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$383,311

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN HUGHES	BOARD CHAIR	0.50	Officer Director	$0	$0	$0
MARTHA DERBYSHIRE	VICE CHAIR	0.50	Officer Director	$0	$0	$0
TREY BAILEY	SECRETARY	0.50	Officer Director	$0	$0	$0
MEREDITH KEYES	TREASURER/ FINANCE COMMITT	0.50	Officer Director	$0	$0	$0
MATT ARNOLD	BOARD MEMBER	0.50	Director	$0	$0	$0
AMY BRITT	BOARD MEMBER	0.50	Director	$0	$0	$0
ANGIE BUCHANAN	BOARD MEMBER	0.50	Director	$0	$0	$0
ETTA BUCKMAN	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID CARRIER	BOARD MEMBER	0.50	Director	$0	$0	$0
ADAM DERBYSHIRE	BOARD MEMBER	0.50	Director	$0	$0	$0
BARRY GARDNER	BOARD MEMBER	0.50	Director	$0	$0	$0
PAUL HART	BOARD MEMBER	0.50	Director	$0	$0	$0
EMILY HODGES	BOARD MEMBER	0.50	Director	$0	$0	$0
MIKE NICHOLS	BOARD MEMBER	0.50	Director	$0	$0	$0
JOE PATTERSON	BOARD MEMBER	0.50	Director	$0	$0	$0
LEE PRYOR	BOARD MEMBER	0.50	Director	$0	$0	$0
DR LILY ROGERS HARRIS	BOARD MEMBER	0.50	Director	$0	$0	$0
JUDGE VINCE ROZIER	BOARD MEMBER	0.50	Director	$0	$0	$0
MICHAEL THOMAS	BOARD MEMBER	0.50	Director	$0	$0	$0
DOUG WARF	BOARD MEMBER	0.50	Director	$0	$0	$0
PAUL WARREN	BOARD MEMBER	0.50	Director	$0	$0	$0
REBECCA SMITH	SCHOOL DIRECTOR	15.00	Officer	$0	$5,399	$111,523
MARSHA HARGETTE	EXECUTIVE DIRECTOR	30.00	Officer	$0	$7,467	$175,291
PETE EKENSTIERNA	FINANGE MANAGER	30.00	Officer	$0	$3,820	$96,497

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$270,316	$12,446	$277,870	$257,870