Civic Intelligence

Paragon Cooperative Learning Academy Inc.

990EZ • Fiscal year 2021 • EIN 56-2457843

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 19, 2021

2274 Salem Rd SE Ste 106Conyers, GA 30013-2097

(770) 788-6565

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.25x

Higher debt load relative to assets than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

0.11x

Higher debt load relative to revenue than 80% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

21st percentile

-16%

Higher net margin than 21% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$14,400

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

14th percentile

-29%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

-5.9%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$42,517

Down $17,446 (-29%) from 2020

Net Assets

Down

$31,925

Down $15,302 (-32%) from 2020

Liabilities

Down

$10,592

Down $2,144 (-17%) from 2020

Revenue

Down

$98,327

Down $6,171 (-5.9%) from 2020

Expenses

Down

$113,630

Down $29,843 (-21%) from 2020

Net Income

Up

-$15,303

Up $23,672 (+61%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $127,553Liabilities 2011: $02011Assets 2012: $116,885Liabilities 2012: $02012Assets 2013: $74,110Liabilities 2013: $02013Assets 2014: $54,481Net Assets 2014: $54,4812014Assets 2015: $68,117Net Assets 2015: $68,1172015Assets 2016: $73,316Net Assets 2016: $73,3162016Assets 2017: $83,708Liabilities 2017: $02017Assets 2018: $81,264Net Assets 2018: $81,2642018Assets 2019: $86,202Net Assets 2019: $86,2022019Assets 2020: $59,963Liabilities 2020: $12,736Net Assets 2020: $47,2272020Assets 2021: $42,517Liabilities 2021: $10,592Net Assets 2021: $31,9252021Assets 2022: $46,277Liabilities 2022: $4,117Net Assets 2022: $42,1602022Assets 2023: $34,362Liabilities 2023: $4,425Net Assets 2023: $29,9372023Assets 2024: $36,593Liabilities 2024: $2,904Net Assets 2024: $33,6892024Assets 2025: $35,353Liabilities 2025: $3,164Net Assets 2025: $32,1892025

Highlighted filing

2021

Assets$42,517
Liabilities$10,592
Net Assets$31,925

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2011: $191,917Expenses 2011: $147,739Net Income 2011: $44,1782011Revenue 2012: $129,141Expenses 2012: $139,810Net Income 2012: -$10,6692012Revenue 2013: $91,263Expenses 2013: $134,038Net Income 2013: -$42,7752013Revenue 2014: $128,773Expenses 2014: $148,402Net Income 2014: -$19,6292014Revenue 2015: $147,910Expenses 2015: $134,274Net Income 2015: $13,6362015Revenue 2016: $126,643Expenses 2016: $121,444Net Income 2016: $5,1992016Revenue 2017: $131,997Expenses 2017: $121,605Net Income 2017: $10,3922017Revenue 2018: $110,293Expenses 2018: $112,737Net Income 2018: -$2,4442018Revenue 2019: $117,526Expenses 2019: $112,589Net Income 2019: $4,9372019Revenue 2020: $104,498Expenses 2020: $143,473Net Income 2020: -$38,9752020Revenue 2021: $98,327Expenses 2021: $113,630Net Income 2021: -$15,3032021Revenue 2022: $91,956Expenses 2022: $81,721Net Income 2022: $10,2352022Revenue 2023: $56,325Expenses 2023: $68,548Net Income 2023: -$12,2232023Revenue 2024: $17,223Expenses 2024: $13,470Net Income 2024: $3,7532024Revenue 2025: $11,672Expenses 2025: $13,172Net Income 2025: -$1,5002025

Highlighted filing

2021

Revenue$98,327
Expenses$113,630
Net Income-$15,303
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 19, 2021
Return Version
2020v4.0
Gross Receipts
$98,327
Mission and Program Overview

Mission

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.

Program Services

DescriptionGrantsExpenses
PCLA IS A HOMESCHOOL COOPERATIVE THAT PROVIDES ENRICHMENT CLASSES TO STUDENTS IN NEWTON AND SURROUNDING COUNTIES. DURING Y/E 6/30/21, IT OFFERED 30 CLASSES FOR 59 STUDENTS.-$113,630
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TERESA ROBERTSONPa DirectorPT$14,400-$14,400
RENEE BRANNONPcla HeadmasPT$14,000-$14,000
MARIAN RAINWATERBoard Presid-$0--
TAMMY COOPERBd Treas/Par-$0--
AMANDA GARCIABoard Secret-$0--
Filing and Contact Details

Filer

Filer Name
Paragon Cooperative Learning
EIN
56-2457843
Phone
7707886565
Address
2274 SALEM RD SE STE 106, CONYERS, GA 30013-2097

Signing Officer

Name
Tammy Cooper
Title
Bd Treas/parent Repr
Phone
7707886565
Signed
2021-11-19
Discuss with paid preparer
Yes

Preparer

Firm
Gary L Black & Associates Pc
Address
PO BOX 1467, CONYERS, GA 30012-7567
Preparer
Gary L Black
Phone
7707600900
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Lunch revenue 3,503 yearbook revenue 515 total 4,018

Form 990-ez, Part I, Line 16

Expenses advertising & promotion 69 office expense 432 information technology 5,252 insurance 2,092 accreditation expense 393 bank charges 48 graduation expense 2,947 miscellaneous expense 1,131 student activities 2,612 testing 853 textbooks and materials 927 facts fees 3,382 lunch expense 2,747 yearbook expense 1,900 total 24,785

Form 990-ez, Part II, Line 24

Furniture 2,206 2,206 technology 8,218 8,218 total 10,424 10,424

Form 990-ez, Part II, Line 26

Deferred revenue 11,903 7,982 facts refunds payable 320 2,610 payroll tax payable 513 0

Form 990-ez, Part III

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.

Raw XML Appendix154 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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CompensationExplanation/CompensationExplanationGrp/PersonNm3TAMMY COOPER
CompensationExplanation/CompensationExplanationGrp/PersonNm4AMANDA GARCIA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARIAN RAINWATER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TAMMY COOPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AMANDA GARCIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PA DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PCLA HEADMAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD PRESID
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IRS990EZ/PrimaryExemptPurposeTxt0THE 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.
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE COVINGTON NEWS, WHICH IS THE NEWSPAPER FOR THE COMMUNITY THAT THE ORGANIZATION SERVES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LUNCH REVENUE 3,503 YEARBOOK REVENUE 515 TOTAL 4,018
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING & PROMOTION 69 OFFICE EXPENSE 432 INFORMATION TECHNOLOGY 5,252 INSURANCE 2,092 ACCREDITATION EXPENSE 393 BANK CHARGES 48 GRADUATION EXPENSE 2,947 MISCELLANEOUS EXPENSE 1,131 STUDENT ACTIVITIES 2,612 TESTING 853 TEXTBOOKS AND MATERIALS 927 FACTS FEES 3,382 LUNCH EXPENSE 2,747 YEARBOOK EXPENSE 1,900 TOTAL 24,785
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FURNITURE 2,206 2,206 TECHNOLOGY 8,218 8,218 TOTAL 10,424 10,424
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEFERRED REVENUE 11,903 7,982 FACTS REFUNDS PAYABLE 320 2,610 PAYROLL TAX PAYABLE 513 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMMY COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BD TREAS/PARENT REPR
ReturnHeader/BusinessOfficerGrp/PhoneNum07707886565
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARAGON COOPERATIVE LEARNING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0PARA
ReturnHeader/Filer/EIN0562457843
ReturnHeader/Filer/PhoneNum07707886565
ReturnHeader/Filer/USAddress/AddressLine1Txt02274 SALEM RD SE STE 106
ReturnHeader/Filer/USAddress/CityNm0CONYERS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0300132097
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753116893
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARY L BLACK & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1467
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CONYERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0300127567
ReturnHeader/PreparerPersonGrp/PhoneNum07707600900
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY L BLACK
ReturnHeader/ReturnTs02021-11-22T08:34:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TAMMY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COOPER
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.35$0.03$0.32$0.12$0.13$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.34$0.17$0.13$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.34$0.04$0.30$0.56$0.69$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.04$0.42$0.92$0.82$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.11$0.32$0.98$1.14$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.13$0.47$1.04$1.43$0.39
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.86$1.18$1.13$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.81$1.10$1.13$0.02
2017Summary only. Only limited summary data is available for this year.$0.84$0.00$1.32$1.22$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.73$1.27$1.21$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.68$1.48$1.34$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.54$1.29$1.48$0.20
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$0.91$1.34$0.43
2012Summary only. Only limited summary data is available for this year.$1.17$0.00$1.29$1.40$0.11
2011Summary only. Only limited summary data is available for this year.$1.28$0.00$1.92$1.48$0.44
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits