Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
990EZ • Fiscal year 2025 • EIN 56-2457843
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Down$35,353
Down $1,240 (-3.4%) from 2024
Net Assets
Down$32,189
Down $1,500 (-4.5%) from 2024
Liabilities
Up$3,164
Up $260 (+9.0%) from 2024
Revenue
Down$11,672
Down $5,551 (-32%) from 2024
Expenses
Down$13,172
Down $298 (-2.2%) from 2024
Net Income
Down-$1,500
Down $5,253 (-140%) from 2024
The mission of paragon cooperative learning academy (pcla) is to provide high quality classes to the homeschool community. It is the goal of pcla to supplement, enrich, and support what is being taught in the home and not replace the home educating parent. Pcla seeks to provide homeschooling students with classroom opportunities taught in a christian environment by qualified teachers. It is the desire of pcla to see the lord glorified in all that is said and all that is done in and through the organization.
The mission of paragon cooperative learning academy (pcla)is to provide current and knowledgeable counseling to homeschool families at they navigate high school and provide direction for the student's next steps. We encourage students toward fields in the military, technical colleges, or four-year universities based on their gifts and desires. We offer accreditation services through the georgia accrediting commission. It is our desire to see the lord glorifie din all that we say and do.
| Description | Grants | Expenses |
|---|---|---|
| PCLA PROVIDED ACCREDIATION AND COUNSELING SERVICES TO 12 STUDENTS DURING Y/R 6/30/25. | - | $13,172 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MARK MORGAN | Pa Director | PT | $0 | - | - |
| TERESA ROBERTSON | Pa Director | PT | $0 | - | - |
| RENEE BRANNON | Pa Assistant | PT | $0 | - | - |
| MARIAN RAINWATER | President | PT | $0 | - | - |
| TAMMY COOPER | Treasurer | PT | $0 | - | - |
| STEPHANIE SMITH | Secretary | PT | $0 | - | - |
“Expenses office expense 481 information tech. 4,492 accrediation exp. 125 bank fees 53 graduation exp. 2,446 facts fees 734 miscellaneous 96 total 8,427”
“Furniture 2,206 2,206 technology 8,218 8,218 total 10,424 10,424”
“Facts suspense acct. 475 585 facts payment at institution 1,294 1,444 facts refunds payable 2,391 2,391 payroll tax receivable -1,256 -1,256”
“The mission of paragon cooperative learning academy (pcla)is to provide current and knowledgeable counseling to homeschool families at they navigate high school and provide direction for the student's next steps. We encourage students toward fields in the military, technical colleges, or four-year universities based on their gifts and desires. We offer accreditation services through the georgia accrediting commission. It is our desire to see the lord glorifie din all that we say and do.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MARK MORGAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2292374425 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 957 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NASHVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 31639 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 26169 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 24929 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 31 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1500 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4145 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 36593 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 35353 |
| IRS990EZ/GrossReceiptsAmt | 0 | 11672 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 33689 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 32189 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 33689 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 32189 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MARK MORGAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TERESA ROBERTSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RENEE BRANNON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARIAN RAINWATER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TAMMY COOPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | STEPHANIE SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PA DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PA DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PA ASSISTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10424 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10424 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8427 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE MISSION OF PARAGON COOPERATIVE LEARNING ACADEMY (PCLA)IS TO PROVIDE CURRENT AND KNOWLEDGEABLE COUNSELING TO HOMESCHOOL FAMILIES AT THEY NAVIGATE HIGH SCHOOL AND PROVIDE DIRECTION FOR THE STUDENT'S NEXT STEPS. WE ENCOURAGE STUDENTS TOWARD FIELDS IN THE MILITARY, TECHNICAL COLLEGES, OR FOUR-YEAR UNIVERSITIES BASED ON THEIR GIFTS AND DESIRES. WE OFFER ACCREDITATION SERVICES THROUGH THE GEORGIA ACCREDITING COMMISSION. IT IS OUR DESIRE TO SEE THE LORD GLORIFIE DIN ALL THAT WE SAY AND DO. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 11639 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PCLA PROVIDED ACCREDIATION AND COUNSELING SERVICES TO 12 STUDENTS DURING Y/R 6/30/25. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 13172 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2904 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3164 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 13172 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 13172 |
| IRS990EZ/TotalRevenueAmt | 0 | 11672 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.PARAGONLEARNINGACADEMY.COM |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | SINCE ITS INCEPTION THROUGH 6/30/23, PCLA OPERATED A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A) (II) THAT PROVIDED HOMESCHOOL STUDENTS WITH CLASSROOM OPPORTUNITIES TAUGHT BY QUALIFIED TEACHERS. IT ALSO PROVIDED ACCREDITATION AND COUNSELING SERVICES TO HOMESCHOOL STUDENTS. BEGINNING 7/1/23, PCLA CEASED OPERATING A SCHOOL BUT CONTINUED PROVIDING ACCREDITATION AND CONUSELING SERVICES TO HOMESCHOOL STUDENTS. WHILE PCLA WAS NO LONGER TAX EXEMPT AS AN ORGANIZATION OPERATING A SCHOOL DESCRIBED IN SECTION 170(B)(A)(A)(II) AS OF 6/30/23, IT CONTINUED TO BE TAX EXEMPT AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(2). |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SUPPLEMENTAL INFORMATION |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 31 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 47 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 78 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 11641 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 17174 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 28815 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 28893 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 11672 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 17221 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 28893 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 11674 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 17223 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 28897 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 481 INFORMATION TECH. 4,492 ACCREDIATION EXP. 125 BANK FEES 53 GRADUATION EXP. 2,446 FACTS FEES 734 MISCELLANEOUS 96 TOTAL 8,427 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FURNITURE 2,206 2,206 TECHNOLOGY 8,218 8,218 TOTAL 10,424 10,424 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FACTS SUSPENSE ACCT. 475 585 FACTS PAYMENT AT INSTITUTION 1,294 1,444 FACTS REFUNDS PAYABLE 2,391 2,391 PAYROLL TAX RECEIVABLE -1,256 -1,256 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MISSION OF PARAGON COOPERATIVE LEARNING ACADEMY (PCLA)IS TO PROVIDE CURRENT AND KNOWLEDGEABLE COUNSELING TO HOMESCHOOL FAMILIES AT THEY NAVIGATE HIGH SCHOOL AND PROVIDE DIRECTION FOR THE STUDENT'S NEXT STEPS. WE ENCOURAGE STUDENTS TOWARD FIELDS IN THE MILITARY, TECHNICAL COLLEGES, OR FOUR-YEAR UNIVERSITIES BASED ON THEIR GIFTS AND DESIRES. WE OFFER ACCREDITATION SERVICES THROUGH THE GEORGIA ACCREDITING COMMISSION. IT IS OUR DESIRE TO SEE THE LORD GLORIFIE DIN ALL THAT WE SAY AND DO. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK MORGAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PA DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7707886565 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PARAGON COOPERATIVE LEARNING ACADEM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PARA |
| ReturnHeader/Filer/EIN | 0 | 562457843 |
| ReturnHeader/Filer/PhoneNum | 0 | 2292374425 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 957 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NASHVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 31639 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581382220 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALLEN PRITCHETT & BASSETT LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 349 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TIFTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 317930349 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2293826960 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RICHARD L PAYNE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-10T13:20:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.