Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
990EZ • Fiscal year 2023 • EIN 56-2457843
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 24.9% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Down$34,362
Down $11,915 (-26%) from 2022
Net Assets
Down$29,937
Down $12,223 (-29%) from 2022
Liabilities
Up$4,425
Up $308 (+7.5%) from 2022
Revenue
Down$56,325
Down $35,631 (-39%) from 2022
Expenses
Down$68,548
Down $13,173 (-16%) from 2022
Net Income
Down-$12,223
Down $22,458 (-219%) from 2022
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.
| Description | Grants | Expenses |
|---|---|---|
| PCLA IS A HOMESCHOOL COOPERATIVE THAT PROVIDES ENRICHMENT CLASSES TO STUDENTS IN NEWTON AND SURROUNDING COUNTIES. DURING Y/E 6/30/23, IT OFFERED 16 CLASSES FOR 52 STUDENTS. | - | $68,548 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RENEE BRANNON | Pcla Headmas | PT | $14,000 | - | $14,000 |
| TERESA ROBERTSON | Pa Director | PT | $0 | - | - |
| MARIAN RAINWATER | Board Presid | - | $0 | - | - |
| TAMMY COOPER | Bd Treas/Par | - | $0 | - | - |
| STEPHANIE SMITH | Board Secret | - | $0 | - | - |
“Lunch revenue 2,826 yearbook revenue 290 total 3,116”
“Expenses office expense 386 information technology 4,960 insurance 2,059 accreditation expense 100 bank charges 48 graduation expense 1,635 miscellaneous expense 741 student activities 2,551 testing 502 textbooks and materials 12 facts fees 2,228 lunch expense 2,474 yearbook expense 984 total 18,680”
“Furniture 2,206 2,206 technology 8,218 8,218 total 10,424 10,424”
“Deferred revenue 2,140 3,290 facts refunds payable 2,390 2,391 payroll tax payable -413 -1,256”
“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.”
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 | ELIZABETH HUGGINS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7707886565 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2274 SALEM RD SE STE 106 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CONYERS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 300132097 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 35853 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 23938 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 550 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12223 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 22300 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 46277 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 34362 |
| IRS990EZ/GrossReceiptsAmt | 0 | 56325 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 42160 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 29937 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 42160 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 29937 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 4300 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 12.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 18.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 14000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TERESA ROBERTSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RENEE BRANNON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARIAN RAINWATER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TAMMY COOPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | STEPHANIE SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PA DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PCLA HEADMAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD PRESID |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BD TREAS/PAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD SECRET |
| 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 | 18680 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 3116 |
| 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 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 116 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 52656 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PCLA IS A HOMESCHOOL COOPERATIVE THAT PROVIDES ENRICHMENT CLASSES TO STUDENTS IN NEWTON AND SURROUNDING COUNTIES. DURING Y/E 6/30/23, IT OFFERED 16 CLASSES FOR 52 STUDENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 68548 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 23152 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4117 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4425 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 68548 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 68548 |
| IRS990EZ/TotalRevenueAmt | 0 | 56325 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.PARAGONLEARNINGACADEMY.COM |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE COVINGTON NEWS, WHICH IS THE NEWSPAPER FOR THE COMMUNITY THAT THE ORGANIZATION SERVES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LUNCH REVENUE 2,826 YEARBOOK REVENUE 290 TOTAL 3,116 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE EXPENSE 386 INFORMATION TECHNOLOGY 4,960 INSURANCE 2,059 ACCREDITATION EXPENSE 100 BANK CHARGES 48 GRADUATION EXPENSE 1,635 MISCELLANEOUS EXPENSE 741 STUDENT ACTIVITIES 2,551 TESTING 502 TEXTBOOKS AND MATERIALS 12 FACTS FEES 2,228 LUNCH EXPENSE 2,474 YEARBOOK EXPENSE 984 TOTAL 18,680 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FURNITURE 2,206 2,206 TECHNOLOGY 8,218 8,218 TOTAL 10,424 10,424 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DEFERRED REVENUE 2,140 3,290 FACTS REFUNDS PAYABLE 2,390 2,391 PAYROLL TAX PAYABLE -413 -1,256 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TAMMY COOPER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BD TREAS/PARENT REPR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7707886565 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-12-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PARAGON COOPERATIVE LEARNING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ACADEMY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PARA |
| ReturnHeader/Filer/EIN | 0 | 562457843 |
| ReturnHeader/Filer/PhoneNum | 0 | 7707886565 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2274 SALEM RD SE STE 106 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CONYERS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 300132097 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 753116893 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GARY L BLACK & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1467 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CONYERS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 300127567 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7707600900 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-12-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GARY L BLACK |
| ReturnHeader/ReturnTs | 0 | 2023-12-19T15:22:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | TAMMY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | COOPER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.