Civic Intelligence

Paragon Cooperative Learning Academy Inc.

990EZ • Fiscal year 2023 • EIN 56-2457843

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 12, 2023

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

81st percentile

0.13x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

19th percentile

-22%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$14,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 24.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

20th percentile

-26%

Faster asset growth than 20% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-39%

Faster revenue growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

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

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

2023

Assets$34,362
Liabilities$4,425
Net Assets$29,937

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

2023

Revenue$56,325
Expenses$68,548
Net Income-$12,223
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 12, 2023
Return Version
2022v5.0
Gross Receipts
$56,325
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 6/30/23, IT OFFERED 16 CLASSES FOR 52 STUDENTS.-$68,548
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RENEE BRANNONPcla HeadmasPT$14,000-$14,000
TERESA ROBERTSONPa DirectorPT$0--
MARIAN RAINWATERBoard Presid-$0--
TAMMY COOPERBd Treas/Par-$0--
STEPHANIE SMITHBoard 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
2023-12-12
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 2,826 yearbook revenue 290 total 3,116

Form 990-ez, Part I, Line 16

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

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 2,140 3,290 facts refunds payable 2,390 2,391 payroll tax payable -413 -1,256

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 Appendix150 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LUNCH REVENUE 2,826 YEARBOOK REVENUE 290 TOTAL 3,116
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEFERRED REVENUE 2,140 3,290 FACTS REFUNDS PAYABLE 2,390 2,391 PAYROLL TAX PAYABLE -413 -1,256
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
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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/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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