Civic Intelligence

Paragon Collegiate Academy

EIN 27-0681964 • 501(c)3 • Marysville, CA

Profile

To provide all students with rigorous standards based instruction that will provide the individual learner a holistic and comprehensive college preparatory education in a civic minded character rich,small school environment

1608 Sampson StreetMarysville, CA 95901

pca-k12-pt.schoolloop.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.31x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.43x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

51st percentile

4.2%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

40th percentile

2.2%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$4,980,350

Up $252,045 (+5.3%) from 2024

Liabilities

Up

$1,541,940

Up $202,675 (+15%) from 2024

Net Assets

Up

$3,438,410

Up $49,370 (+1.5%) from 2024

Revenue

Down

$3,555,671

Down $541,608 (-13%) from 2024

Expenses

Down

$3,506,301

Down $4,984 (-0.1%) from 2024

Net Income

Down

$49,370

Down $536,624 (-92%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2013: $492,411Liabilities 2013: $348,527Net Assets 2013: $143,8842013Assets 2014: $467,446Liabilities 2014: $169,856Net Assets 2014: $297,5902014Assets 2015: $691,131Liabilities 2015: $192,333Net Assets 2015: $498,7982015Assets 2016: $748,335Liabilities 2016: $151,804Net Assets 2016: $596,5312016Assets 2017: $833,498Liabilities 2017: $102,608Net Assets 2017: $730,8902017Assets 2018: $1,264,396Liabilities 2018: $106,793Net Assets 2018: $1,157,6032018Assets 2019: $2,968,520Liabilities 2019: $1,564,566Net Assets 2019: $1,403,9542019Assets 2020: $3,342,543Liabilities 2020: $1,854,199Net Assets 2020: $1,488,3442020Assets 2021: $3,715,686Liabilities 2021: $1,908,002Net Assets 2021: $1,807,6842021Assets 2022: $4,408,092Liabilities 2022: $2,265,850Net Assets 2022: $2,142,2422022Assets 2023: $5,025,512Liabilities 2023: $2,297,292Net Assets 2023: $2,728,2202023Assets 2024: $4,728,305Liabilities 2024: $1,339,265Net Assets 2024: $3,389,0402024Assets 2025: $4,980,350Liabilities 2025: $1,541,940Net Assets 2025: $3,438,4102025

Highlighted filing

2025

Assets$4,980,350
Liabilities$1,541,940
Net Assets$3,438,410

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2013: $1,056,7682013Revenue 2014: $1,335,910Expenses 2014: $1,182,204Net Income 2014: $153,7062014Revenue 2015: $1,485,329Expenses 2015: $1,284,121Net Income 2015: $201,2082015Revenue 2016: $1,723,409Expenses 2016: $1,625,676Net Income 2016: $97,7332016Revenue 2017: $1,989,628Expenses 2017: $1,855,269Net Income 2017: $134,3592017Revenue 2018: $2,413,754Expenses 2018: $1,987,041Net Income 2018: $426,7132018Revenue 2019: $2,356,201Expenses 2019: $2,109,850Net Income 2019: $246,3512019Revenue 2020: $2,552,380Expenses 2020: $2,467,990Net Income 2020: $84,3902020Revenue 2021: $3,029,898Expenses 2021: $2,710,558Net Income 2021: $319,3402021Revenue 2022: $3,327,254Expenses 2022: $3,065,697Net Income 2022: $261,5572022Revenue 2023: $3,893,826Expenses 2023: $3,307,848Net Income 2023: $585,9782023Revenue 2024: $4,097,279Expenses 2024: $3,511,285Net Income 2024: $585,9942024Revenue 2025: $3,555,671Expenses 2025: $3,506,301Net Income 2025: $49,3702025

Highlighted filing

2025

Revenue$3,555,671
Expenses$3,506,301
Net Income$49,370

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 30, 2025
Return Version
2024v5.0
Gross Receipts
$3,555,671
Mission and Program Overview

Mission

To provide all students with rigorous standard based instruction that will provide the individual learner a holistic and comprehensive college preparatory education in a civic minded, character rich, small school environment.

Provide all students with rigorous standard based instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,904,703$2,902,281▼ $2,422
Cash and Non-Interest-Bearing Accounts$695,827$1,317,557▲ $621,730
Accounts Receivable$1,103,545$751,888▼ $351,657
Prepaid Expenses and Deferred Charges$24,230$5,884▼ $18,346
Total Assets$4,728,305$4,980,350▲ $252,045
Other Assets Total-$2,740-
Liabilities
Unsecured Notes Loans Payable$1,157,589$1,157,589→ $0
Deferred Revenue$67,942$278,608▲ $210,666
Accounts Payable and Accrued Expenses$80,906$105,743▲ $24,837
Other Liabilities$32,828--
Total Liabilities$1,339,265$1,541,940▲ $202,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,389,040$3,438,410▲ $49,370
Total Net Assets Fund Balance$3,389,040$3,438,410▲ $49,370
Total Liabilities and Net Assets / Fund Balance$4,728,305$4,980,350▲ $252,045

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,902,281$1,326,891$4,229,172
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Serafin AlvarezVice PresideFT$98,591$16,220$114,811
Francisco LopezDirector StudentFT$93,332$15,452$108,784

Board Members and Trustees

NameTitle
Ashley ThibodeauPresident
Ricky SamayoaParent Membe
Shannon HensleyParent Membe
Valerie FerrellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,555,671
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$69,620
Change in Net Assets
$49,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,251,689
Other Expenses$1,254,612
Total Fundraising Expense$32,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,324,710$107,583-$1,432,293
Other Employee Benefits$403,263$100,816-$504,079
Fees for Services Other$201,503$50,375-$251,878
Current Officers, Directors, Trustees, and Key Employees-$223,595-$223,595
Depreciation Depletion$129,415$32,354-$161,769
Payroll Taxes$73,378$18,344-$91,722
Occupancy$24,780$52,695-$77,475
Other Expenses$61,630$15,408$32,064$77,038
Interest$59,485$14,871-$74,356
All Other Expenses$55,271$13,817-$69,088
Insurance$45,212$11,303-$56,515
Office Expenses$30,654$7,663-$38,317
Information Technology$17,260$4,315-$21,575
Advertising$11,810$2,953-$14,763
Conferences and Meetings$5,919$1,480-$7,399
Total Functional Expenses$2,742,190$732,047$32,064$3,506,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

The organization does not have a committee with authorty to act on its behalf.

Form 990, Page 6, Part VI, Line 11B

This return will be provided to all board memebers before the filing of the return.

Form 990, Page 6, Part VI, Line 12C

The board completes form 700 which is monitored by the executive director, if a conflict arises the board member is asked to excuse himself/ herself from all discussions and voting on the issue.

Form 990, Page 6, Part VI, Line 15A

The board compared comparable non-profit educational organizations before approving the salary.

Form 990, Page 6, Part VI, Line 19

Tax return is available at the front office upon request.

Filing and Contact Details

Filer

Filer Name
Paragon Collegiate Academy
EIN
27-0681964
Phone
5307422505
Address
1608 SAMPSON STREET, MARYSVILLE, CA 95901

Signing Officer

Name
Serafin Alvarez
Title
Vice President/CEO
Phone
5307422505
Signed
2025-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Serafin Alvarez
Voting Board Members
4
Independent Board Members
4
Employees
58
Volunteers
4

Preparer

Firm
Silva & Silva Cpas
Address
3040 SATURN ST STE 107, BREA, CA 92821
Preparer
Lisa Silva CPA
Phone
7143224672
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide all students with rigorous standards based instruction that will provide the individual learner a holistic and comprehensive college preparatory education in a civic minded character rich,small school environment

Form 990, Part XI, Line 9

LLC ADDITION 0

Financial Statement Notes

Schedule D, Page 3, Part X

Management believes that the organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

Raw XML Appendix385 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02902281
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01326891
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04229172
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02902281
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND THEREFORE IS NOT SUBJECT TO THE FORMAL COMPLIANCE WITH REVENUE PROCEDURE 75-50 AS LONG AS THE CHARTER AGREEMENT WITH THE STATE IS IN EFFECT. THE SCHOOL DOES INCLUDE INFORMATION REGARDING ITS NON-DISCRIMINATION PRACTICES IN ITS ENROLLMENT PACKAGES WHICH IS AVAILABLE ON THE SCHOOL WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AS A PUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE ALL STUDENTS WITH RIGOROUS STANDARDS BASED INSTRUCTION THAT WILL PROVIDE THE INDIVIDUAL LEARNER A HOLISTIC AND COMPREHENSIVE COLLEGE PREPARATORY EDUCATION IN A CIVIC MINDED CHARACTER RICH,SMALL SCHOOL ENVIRONMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORTY TO ACT ON ITS BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS RETURN WILL BE PROVIDED TO ALL BOARD MEMEBERS BEFORE THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD COMPLETES FORM 700 WHICH IS MONITORED BY THE EXECUTIVE DIRECTOR, IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/ HERSELF FROM ALL DISCUSSIONS AND VOTING ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD COMPARED COMPARABLE NON-PROFIT EDUCATIONAL ORGANIZATIONS BEFORE APPROVING THE SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TAX RETURN IS AVAILABLE AT THE FRONT OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LLC ADDITION 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt01637413
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PROPERTY
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IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0MARYSVILLE
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04980350
IRS990/TotalAssetsGrp/BOYAmt04728305
IRS990/TotalAssetsGrp/EOYAmt04980350
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03555671
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt032064
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0732047
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02742190
IRS990/TotalFunctionalExpensesGrp/TotalAmt03506301
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01339265
IRS990/TotalLiabilitiesEOYAmt01541940
IRS990/TotalLiabilitiesGrp/BOYAmt01339265
IRS990/TotalLiabilitiesGrp/EOYAmt01541940
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03389040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03438410
IRS990/TotalOtherCompensationAmt031672
IRS990/TotalProgramServiceExpensesAmt02742190
IRS990/TotalReportableCompFromOrgAmt0191923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03555671
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04728305
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04980350
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01157589
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01157589
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0PCA-K12-PT.SCHOOLLOOP.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SERAFIN ALVAREZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05307422505
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARAGON COLLEGIATE ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PARA
ReturnHeader/Filer/EIN0270681964
ReturnHeader/Filer/PhoneNum05307422505
ReturnHeader/Filer/USAddress/AddressLine1Txt01608 SAMPSON STREET
ReturnHeader/Filer/USAddress/CityNm0MARYSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952803203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SILVA & SILVA CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03040 SATURN ST STE 107
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092821
ReturnHeader/PreparerPersonGrp/PhoneNum07143224672
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA SILVA CPA
ReturnHeader/ReturnTs02025-12-30T18:44:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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