Where is the Lord?
The Lord's throne is in heaven...Psalms 11:4

Is there more than one heaven?
"...such one caught up to the third heaven."
II Corinthinans 12:2

Jesus said: "In my father's house are many mansions: if it were not so, I would have told you. I go to prepare a place for you. And if I go and prepare a place for you, I will come again, and receive you unto myself; that where I am, there you may be also." John 14:2

Did you know that Cruden's Complete Concordance to the Old and New Testaments, (Alexander Cruden, Hendrickson Publishers) lists over 400 Bible references to "heaven"!

Fact: The Bible begins the Old Testament with the creation of heaven and closes the New Testament in Revelations with a revelation of heaven's holy city.

"and showed me that great city, the holy Jerusalem, decending out of heaven from God,...(Rev. 21:10)

Description of the holy city:
...And the building of the wall of it was of jasper: and the city was pure gold, like unto clear glass. And the foundations of the wall of the city were garnished with all manner of precious stones. The first foundation was jasper; the second sapphire; the third, a chalcedony; the fourth, an emerald; the fifth, sardonyx; the sixth, sardius; the seventh, chrysolyte; the eighth, beryl; the ninth, a topaz; the tenth, a chrysoprasus; the eleventh, a jacinth; the twelfth, an amethyst. And the twelve gates were twelve pearls; every several gate was of one pearl: and the street of the city was pure gold, as it were transparent glass. And I saw no temple therein: for the Lord God Almighty and the Lamb (Jesus) are the temple of it. And the city had no need of the sun, neither of the moon, to shine in it: for the glory of God did lighten it, and the Lamb is the light thereof. Rev. 21:18-23