Civic Intelligence

Performance Learning Cooperative

990 • Fiscal year 2023 • EIN 62-1434120

Jun 01, 2022 to May 31, 2023 • Filed on Oct 10, 2023

Organization ProfileWWW.SYLVANLEARNING.COM/COOKEVILLETN
728 South Jefferson AveCookeville, TN 38501-4279

(931) 319-9702

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$182,859

Up $17,945 (+11%) from 2022

Net Assets

Up

$180,579

Up $16,905 (+10%) from 2022

Liabilities

Up

$2,280

Up $1,040 (+84%) from 2022

Revenue And Expenses

Revenue

Up

$253,996

Up $35,424 (+16%) from 2022

Expenses

Up

$237,091

Up $25,962 (+12%) from 2022

Net Income

Up

$16,905

Up $9,462 (+127%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,037,091Liabilities 2012: $767,785Net Assets 2012: $269,3062012Assets 2013: $305,191Liabilities 2013: $187,500Net Assets 2013: $117,6912013Assets 2014: $238,329Liabilities 2014: $97,061Net Assets 2014: $141,2682014Assets 2015: $185,601Liabilities 2015: $54,265Net Assets 2015: $131,3362015Assets 2016: $151,460Liabilities 2016: $33,750Net Assets 2016: $117,7102016Assets 2017: $132,905Liabilities 2017: $17,986Net Assets 2017: $114,9192017Assets 2018: $136,078Liabilities 2018: $8,984Net Assets 2018: $127,0942018Assets 2019: $136,419Liabilities 2019: $4,062Net Assets 2019: $132,3572019Assets 2020: $149,960Liabilities 2020: $7,990Net Assets 2020: $141,9702020Assets 2021: $159,951Liabilities 2021: $3,720Net Assets 2021: $156,2312021Assets 2022: $164,914Liabilities 2022: $1,240Net Assets 2022: $163,6742022Assets 2023: $182,859Liabilities 2023: $2,280Net Assets 2023: $180,5792023Assets 2024: $198,621Liabilities 2024: $1,912Net Assets 2024: $196,7092024Assets 2025: $237,077Liabilities 2025: $23,584Net Assets 2025: $213,4932025

Highlighted filing

2023

Assets$182,859
Liabilities$2,280
Net Assets$180,579
Open 2023 Filing

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $591,404Expenses 2012: $568,838Net Income 2012: $22,5662012Revenue 2013: $140,679Expenses 2013: $276,490Net Income 2013: -$135,8112013Revenue 2014: $266,935Expenses 2014: $259,171Net Income 2014: $7,7642014Revenue 2015: $248,403Expenses 2015: $258,335Net Income 2015: -$9,9322015Revenue 2016: $270,547Expenses 2016: $284,173Net Income 2016: -$13,6262016Revenue 2017: $274,354Expenses 2017: $277,145Net Income 2017: -$2,7912017Revenue 2018: $245,183Expenses 2018: $233,008Net Income 2018: $12,1752018Revenue 2019: $221,973Expenses 2019: $210,537Net Income 2019: $11,4362019Revenue 2020: $200,073Expenses 2020: $190,460Net Income 2020: $9,6132020Revenue 2021: $192,251Expenses 2021: $177,990Net Income 2021: $14,2612021Revenue 2022: $218,572Expenses 2022: $211,129Net Income 2022: $7,4432022Revenue 2023: $253,996Expenses 2023: $237,091Net Income 2023: $16,9052023Revenue 2024: $262,865Expenses 2024: $246,735Net Income 2024: $16,1302024Revenue 2025: $241,524Expenses 2025: $224,740Net Income 2025: $16,7842025

Highlighted filing

2023

Revenue$253,996
Expenses$237,091
Net Income$16,905
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Oct 10, 2023
Return Version
2022v5.0
Gross Receipts
$253,996
Mission and Program Overview

Mission

private school&supplementary education

Private school and supplementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$163,674$180,579▲ $16,905
Accounts Receivable$104,807$127,872▲ $23,065
Cash and Non-Interest-Bearing Accounts$25,278$24,011▼ $1,267
Prepaid Expenses and Deferred Charges$27,412$22,515▼ $4,897
Land, Buildings, and Equipment, Net$7,417$8,461▲ $1,044
Total Assets$164,914$182,859▲ $17,945
Liabilities
Accounts Payable and Accrued Expenses$1,240$2,280▲ $1,040
Total Liabilities$1,240$2,280▲ $1,040
Net Assets / Fund Balance
Total Net Assets Fund Balance$163,674$180,579▲ $16,905
Total Liabilities and Net Assets / Fund Balance$164,914$182,859▲ $17,945

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,461$169,802$178,263
Compensation and Service Providers

Board Members and Trustees

NameTitle
John H KeislingChairman
Andy MartinDirector
Scott BaasDirector
Brandi JonesDirectorcounsel
Juanda KeislingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$253,996
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$16,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,065
Salaries, Compensation, and Employee Benefits$115,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$60,947--$60,947
Current Officers, Directors, Trustees, and Key Employees$51,600--$51,600
Occupancy$41,431--$41,431
Royalties$30,447--$30,447
Advertising$19,138--$19,138
Office Expenses$8,924--$8,924
Travel$6,334--$6,334
Other Expenses$3,152--$3,152
Payroll Taxes$2,479--$2,479
Depreciation Depletion$822--$822
Fees for Services Accounting$750--$750
Fees for Services Other$405--$405
Conferences and Meetings$99--$99
Total Functional Expenses$237,091$0$0$237,091
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John KeislingDirectorLoans the Center Money From Time to TimeNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Director and officer john keisling is the husband to director and officer juanda keisling.”

Form 990 governing body review Part VI line 11

“The governing body meeting is called and a review of the form 990 is conducted.”

Conflict of interest policy compliance Part VI line 12C

“The directors and key employees have signed a conflict of interest policy statement that is reviewed on an annual basis.”

Governing documents etc available to public Part VI line 19

“The documents are posted in the office and available upon request.”

Filing and Contact Details

Filer

Filer Name
Performance Learning Cooperative
EIN
62-1434120
Address
728 SOUTH JEFFERSON AVE, COOKEVILLE, TN 38501-4279

Signing Officer

Name
John Keisling
Title
Chairman
Phone
9313199702
Signed
2023-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John H Keisling
Formed
1980
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
2
Employees
1
Volunteers
1

Preparer

Firm
Kendra Alley Saunders CPA
Address
133 W BOCKMAN WAY, Sparta, TN 38583
Preparer
Kendra A Saunders
Phone
9318363346
Supplemental Narrative

Additional Explanations

General explanation attachment

“The governing documents are available at the local office and available upon request for review.”

Raw XML Appendix348 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/ExplanationTxt0DIRECTOR AND OFFICER JOHN KEISLING IS THE HUSBAND TO DIRECTOR AND OFFICER JUANDA KEISLING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY MEETING IS CALLED AND A REVIEW OF THE FORM 990 IS CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTORS AND KEY EMPLOYEES HAVE SIGNED A CONFLICT OF INTEREST POLICY STATEMENT THAT IS REVIEWED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE POSTED IN THE OFFICE AND AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE AVAILABLE AT THE LOCAL OFFICE AND AVAILABLE UPON REQUEST FOR REVIEW.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0253996
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253996
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0164914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182859
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt06334
IRS990/TravelGrp/TotalAmt06334
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04530 SUMMIT AVENUE
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037415
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.SYLVANLEARNING.COM/COOKEVILLETN
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KEISLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09313199702
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERFORMANCE LEARNING COOPERATIVE
ReturnHeader/Filer/BusinessNameControlTxt0PERF
ReturnHeader/Filer/EIN0621434120
ReturnHeader/Filer/USAddress/AddressLine1Txt0728 SOUTH JEFFERSON AVE
ReturnHeader/Filer/USAddress/CityNm0COOKEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0385014279
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621673788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENDRA ALLEY SAUNDERS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0133 W BOCKMAN WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sparta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038583
ReturnHeader/PreparerPersonGrp/PhoneNum09318363346
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kendra A Saunders
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-10-10T17:58:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KEISLING
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$182,859
Liabilities
$2,280
Net assets
$180,579
Revenue
$253,996
Expenses
$237,091
Net income
$16,905
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.24$0.02$0.21$0.24$0.22$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.26$0.25$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.25$0.24$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.22$0.21$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.19$0.18$0.01
2020Summary only. Only limited summary data is available for this year.$0.15$0.01$0.14$0.20$0.19$0.01
2019Summary only. Only limited summary data is available for this year.$0.14$0.00$0.13$0.22$0.21$0.01
2018Summary only. Only limited summary data is available for this year.$0.14$0.01$0.13$0.25$0.23$0.01
2017Summary only. Only limited summary data is available for this year.$0.13$0.02$0.11$0.27$0.28$0.00
2016Summary only. Only limited summary data is available for this year.$0.15$0.03$0.12$0.27$0.28$0.01
2015Summary only. Only limited summary data is available for this year.$0.19$0.05$0.13$0.25$0.26$0.01
2014Summary only. Only limited summary data is available for this year.$0.24$0.10$0.14$0.27$0.26$0.01
2013Summary only. Only limited summary data is available for this year.$0.31$0.19$0.12$0.14$0.28$0.14
2012Summary only. Only limited summary data is available for this year.$1.04$0.77$0.27$0.59$0.57$0.02