The Lionheart Life Center Inc

Nonprofit profile at a glance

EIN
582520723
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Alpharetta, GA, USA
Phone
7707724555
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$2,419,569
Expenses
$2,368,174
Assets
$2,381,389
Liabilities
$576,235

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • TAMARA SPAFFORD (EXECUTIVE DIRECTOR (OUTGOING))
  • TRACY BURKE (EXECUTIVE DIRECTOR (INCOMING))

Highest reported compensation

  • TAMARA SPAFFORD (EXECUTIVE DIRECTOR (OUTGOING)): $65,000 total reported compensation
  • TRACY BURKE (EXECUTIVE DIRECTOR (INCOMING)): $50,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lionheart life center inc 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.

What it reported doing in 2024

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. Lionheart works program provides vocational training and support for 25 individuals. Community access groups and individual job evaluation, training, and placements offered depending on needs and choice of programming.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 89
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: $63.31 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.01; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 90.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $65K · 10 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.