Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Paragon Cooperative Learning Academy Inc.
990EZ • Fiscal year 2024 • EIN 56-2457843
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Up$36,593
Up $2,231 (+6.5%) from 2023
Net Assets
Up$33,689
Up $3,752 (+13%) from 2023
Liabilities
Down$2,904
Down $1,521 (-34%) from 2023
Revenue And Expenses
Revenue
Down$17,223
Down $39,102 (-69%) from 2023
Expenses
Down$13,470
Down $55,078 (-80%) from 2023
Net Income
Up$3,753
Up $15,976 (+131%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Dec 5, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $17,223
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.
The mission of paragon cooperative learning academy (pcla) is to provide current and knowledgeable counseling to homeschool families as 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 thier gifts and desires. We offer accreditation services through the georgia accrediting commission. It is our desire to see the lord glorified in all that we say and do.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PCLA PROVIDED ACCREDITATION AND COUNSELING SERVICES TO 27 STUDENTS DURING Y/E 6/30/24. | - | $13,470 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TERESA ROBERTSON | Pa Director | PT | $0 | - | - |
| RENEE BRANNON | Pa Assistant | PT | $0 | - | - |
| MARIAN RAINWATER | Board Presid | PT | $0 | - | - |
| TAMMY COOPER | Board Treasu | PT | $0 | - | - |
| STEPHANIE SMITH | Board Secret | PT | $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
- Board Treasurer
- Phone
- 7707886565
- Signed
- 2024-12-05
- 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 16
“Expenses office expense 664 information technology 3,693 accreditation expense 437 bank charges 48 graduation expense 2,543 miscellaneous expense 109 testing 168 facts fees 1,105 total 8,767”
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 3,290 0 facts suspense account 0 475 facts payment at institution 0 1,294 facts refunds payable 2,391 2,391 payroll tax payable -1,256 -1,256”
Form 990-ez, Part III
“The mission of paragon cooperative learning academy (pcla) is to provide current and knowledgeable counseling to homeschool families as 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 thier gifts and desires. We offer accreditation services through the georgia accrediting commission. It is our desire to see the lord glorified in all that we say and do.”
Raw XML Appendix142 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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|---|---|---|
| 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 | 23937 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 26169 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 47 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3753 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4403 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 34361 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 36593 |
| IRS990EZ/GrossReceiptsAmt | 0 | 17223 |
| 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 | 29936 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 33689 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 29936 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 33689 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 300 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 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/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 | PA ASSISTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD PRESID |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD TREASU |
| 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 | 8767 |
| 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 AS 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 THIER GIFTS AND DESIRES. WE OFFER ACCREDITATION SERVICES THROUGH THE GEORGIA ACCREDITING COMMISSION. IT IS OUR DESIRE TO SEE THE LORD GLORIFIED IN ALL THAT WE SAY AND DO. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 17174 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PCLA PROVIDED ACCREDITATION AND COUNSELING SERVICES TO 27 STUDENTS DURING Y/E 6/30/24. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 13470 |
| 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 | 4425 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2904 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 13470 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 13470 |
| IRS990EZ/TotalRevenueAmt | 0 | 17223 |
| 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 COUNSELING SERVICES TO HOMESCHOOL STUDENTS. WHILE PCLA WAS NO LONGER TAX EXEMPT AS AN ORGANIZATION OPERATING A SCHOOL DESCRIBED IN SECTION 170(B)(1)(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 | 47 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 47 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 17174 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 17174 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 17221 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 17221 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 17221 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 17223 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 17223 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 664 INFORMATION TECHNOLOGY 3,693 ACCREDITATION EXPENSE 437 BANK CHARGES 48 GRADUATION EXPENSE 2,543 MISCELLANEOUS EXPENSE 109 TESTING 168 FACTS FEES 1,105 TOTAL 8,767 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FURNITURE 2,206 2,206 TECHNOLOGY 8,218 8,218 TOTAL 10,424 10,424 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 3,290 0 FACTS SUSPENSE ACCOUNT 0 475 FACTS PAYMENT AT INSTITUTION 0 1,294 FACTS REFUNDS PAYABLE 2,391 2,391 PAYROLL TAX PAYABLE -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 AS 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 THIER GIFTS AND DESIRES. WE OFFER ACCREDITATION SERVICES THROUGH THE GEORGIA ACCREDITING COMMISSION. IT IS OUR DESIRE TO SEE THE LORD GLORIFIED IN 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 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TAMMY COOPER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7707886565 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-12-05 |
| 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 | 2024-12-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GARY L BLACK |
| ReturnHeader/ReturnTs | 0 | 2024-12-16T08:18:11-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $36,593
- Liabilities
- $2,904
- Net assets
- $33,689
- Revenue
- $17,223
- Expenses
- $13,470
- Net income
- $3,753