Civic Intelligence

Performance Learning Cooperative

990 • Fiscal year 2024 • EIN 62-1434120

Jun 01, 2023 to May 31, 2024 • Filed on Sep 16, 2024

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

(931) 319-9702

Siviq Scores

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

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

56th percentile

6.1%

Higher net margin than 56% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

8.6%

Faster asset growth than 62% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

3.5%

Faster revenue growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$198,621

Up $15,762 (+8.6%) from 2023

Net Assets

Up

$196,709

Up $16,130 (+8.9%) from 2023

Liabilities

Down

$1,912

Down $368 (-16%) from 2023

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin56th percentile

Revenue

Up

$262,865

Up $8,869 (+3.5%) from 2023

Expenses

Up

$246,735

Up $9,644 (+4.1%) from 2023

Net Income

Down

$16,130

Down $775 (-4.6%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

2024

Assets$198,621
Liabilities$1,912
Net Assets$196,709
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

2024

Revenue$262,865
Expenses$246,735
Net Income$16,130
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Sep 16, 2024
Return Version
2023v5.1
Gross Receipts
$262,865
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$180,579$196,709▲ $16,130
Accounts Receivable$127,872$137,920▲ $10,048
Intangible Assets-$40,000-
Prepaid Expenses and Deferred Charges$22,515--
Cash and Non-Interest-Bearing Accounts$24,011$11,026▼ $12,985
Land, Buildings, and Equipment, Net$8,461$9,675▲ $1,214
Total Assets$182,859$198,621▲ $15,762
Liabilities
Accounts Payable and Accrued Expenses$2,280$1,912▼ $368
Total Liabilities$2,280$1,912▼ $368
Net Assets / Fund Balance
Total Net Assets Fund Balance$180,579$196,709▲ $16,130
Total Liabilities and Net Assets / Fund Balance$182,859$198,621▲ $15,762

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,675$171,070$180,745
Compensation and Service Providers
Top Officer Pay79th percentile

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
$262,865
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$16,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,071
Salaries, Compensation, and Employee Benefits$112,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,585--$58,585
Current Officers, Directors, Trustees, and Key Employees$51,600--$51,600
Occupancy$51,113--$51,113
Royalties$31,762--$31,762
Advertising$23,127--$23,127
Office Expenses$8,641--$8,641
Other Expenses$4,543--$4,543
Payroll Taxes$2,479--$2,479
Travel$1,714--$1,714
Depreciation Depletion$1,268--$1,268
Fees for Services Other$1,115--$1,115
Fees for Services Accounting$800--$800
Total Functional Expenses$246,735$0$0$246,735
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
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
No
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
2024-09-16
Discuss with paid preparer
No

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 Appendix329 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02280
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01912
IRS990/AccountsReceivableGrp/BOYAmt0127872
IRS990/AccountsReceivableGrp/EOYAmt0137920
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PRIVATE SCHOOL AND SUPPLEMENTARY EDUCATION
IRS990/AdvertisingGrp/ProgramServicesAmt023127
IRS990/AdvertisingGrp/TotalAmt023127
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOHN H KEISLING
IRS990/BooksInCareOfDetail/PhoneNum09313199702
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04530 SUMMIT AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037415
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt024011
IRS990/CashNonInterestBearingGrp/EOYAmt011026
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt051600
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt051600
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0134071
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0262865
IRS990/CYRevenuesLessExpensesAmt016130
IRS990/CYSalariesCompEmpBnftPaidAmt0112664
IRS990/CYTotalExpensesAmt0246735
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0262865
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01268
IRS990/DepreciationDepletionGrp/TotalAmt01268
IRS990/Desc0FOR THE YEAR ENDED MAY 31 2024 THERE WERE 36 FULL TIME STUDENTS ENROLLED IN SYLVAN PREP HOMESCHOOL AND 120 PART TIME STUDENTS ENROLLED IN SYLVAN LEARNING SUPPLEMENTARY EDUCATION SERVICES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0246735
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0800
IRS990/FeesForServicesAccountingGrp/TotalAmt0800
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01115
IRS990/FeesForServicesOtherGrp/TotalAmt01115
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt230.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT BAAS
IRS990/Form990PartVIISectionAGrp/PersonNm1BRANDI JONES
IRS990/Form990PartVIISectionAGrp/PersonNm2ANDY MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN H KEISLING
IRS990/Form990PartVIISectionAGrp/PersonNm4JUANDA KEISLING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTORCOUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0262865
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/IntangibleAssetsGrp/EOYAmt040000
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0171070
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08461
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09675
IRS990/LandBldgEquipCostOrOtherBssAmt0180745
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PRIVATE SCHOOL AND SUPPLEMENTARY EDUCATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0180579
IRS990/NetAssetsOrFundBalancesEOYAmt0196709
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt051113
IRS990/OccupancyGrp/TotalAmt051113
IRS990/OfficeExpensesGrp/ProgramServicesAmt08641
IRS990/OfficeExpensesGrp/TotalAmt08641
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATION SUPPLIES
IRS990/OtherExpensesGrp/Desc1CREDIT CARD AND BANK FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt09988
IRS990/OtherExpensesGrp/ProgramServicesAmt14543
IRS990/OtherExpensesGrp/TotalAmt09988
IRS990/OtherExpensesGrp/TotalAmt14543
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt058585
IRS990/OtherSalariesAndWagesGrp/TotalAmt058585
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02479
IRS990/PayrollTaxesGrp/TotalAmt02479
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022515
IRS990/PrincipalOfficerNm0JOHN H KEISLING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0SYLVAN LEARNING SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0262865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0262865
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0122065
IRS990/PYProgramServiceRevenueAmt0253996
IRS990/PYRevenuesLessExpensesAmt016905
IRS990/PYSalariesCompEmpBnftPaidAmt0115026
IRS990/PYTotalExpensesAmt0237091
IRS990/PYTotalRevenueAmt0253996
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt016130
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0262865
IRS990/RoyaltiesGrp/ProgramServicesAmt031762
IRS990/RoyaltiesGrp/TotalAmt031762
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0180579
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0196709
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt09675
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171070
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0180745
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09675
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0182859
IRS990/TotalAssetsEOYAmt0198621
IRS990/TotalAssetsGrp/BOYAmt0182859
IRS990/TotalAssetsGrp/EOYAmt0198621
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0246735
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246735
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02280
IRS990/TotalLiabilitiesEOYAmt01912
IRS990/TotalLiabilitiesGrp/BOYAmt02280
IRS990/TotalLiabilitiesGrp/EOYAmt01912
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0180579
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0196709
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0246735
IRS990/TotalProgramServiceRevenueAmt0262865
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262865
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0262865
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0182859
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0198621
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01714
IRS990/TravelGrp/TotalAmt01714
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KEISLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09313199702
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-16
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kendra A Saunders
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-07T16:42:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$198,621
Liabilities
$1,912
Net assets
$196,709
Revenue
$262,865
Expenses
$246,735
Net income
$16,130
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