Civic Intelligence

Performance Learning Cooperative

990 • Fiscal year 2025 • EIN 62-1434120

Jun 01, 2024 to May 31, 2025 • Filed on Oct 24, 2025

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

(931) 528-2543

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.10x

Higher debt load relative to assets than 83% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.10x

Higher debt load relative to revenue than 85% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

57th percentile

6.9%

Higher net margin than 57% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

73rd percentile

19%

Faster asset growth than 73% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-8.1%

Faster revenue growth than 35% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$237,077

Up $38,456 (+19%) from 2024

Net Assets

Up

$213,493

Up $16,784 (+8.5%) from 2024

Liabilities

Up

$23,584

Up $21,672 (+1133%) from 2024

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin57th percentile

Revenue

Down

$241,524

Down $21,341 (-8.1%) from 2024

Expenses

Down

$224,740

Down $21,995 (-8.9%) from 2024

Net Income

Up

$16,784

Up $654 (+4.1%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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

2025

Assets$237,077
Liabilities$23,584
Net Assets$213,493
Open 2025 Filing

Operations Trend

Revenue Growth35th 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

2025

Revenue$241,524
Expenses$224,740
Net Income$16,784
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$241,524
Mission and Program Overview

Mission

private school&supplementary education

Private school and supplementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$137,920$225,274▲ $87,354
Rtn Earn Endowment Incm Other Fnds$196,709$213,493▲ $16,784
Intangible Assets$40,000--
Land, Buildings, and Equipment, Net$9,675$11,303▲ $1,628
Cash and Non-Interest-Bearing Accounts$11,026$500▼ $10,526
Total Assets$198,621$237,077▲ $38,456
Liabilities
Accounts Payable and Accrued Expenses$1,912$23,584▲ $21,672
Total Liabilities$1,912$23,584▲ $21,672
Net Assets / Fund Balance
Total Net Assets Fund Balance$196,709$213,493▲ $16,784
Total Liabilities and Net Assets / Fund Balance$198,621$237,077▲ $38,456

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,303$172,873$184,176
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
John H KeislingChairman
Andy MartinDirector
Scott BaasDirector
Brandi JonesDirectorcounsel
Lisa MartinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$241,524
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$16,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,769
Salaries, Compensation, and Employee Benefits$107,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,892--$53,892
Current Officers, Directors, Trustees, and Key Employees$51,600--$51,600
Occupancy$34,607--$34,607
Royalties$30,610--$30,610
Advertising$22,298--$22,298
Office Expenses$8,709--$8,709
Fees for Services Other$3,814--$3,814
Payroll Taxes$2,479--$2,479
Depreciation Depletion$1,803--$1,803
Travel$1,271--$1,271
Fees for Services Accounting$850--$850
Other Expenses$678--$678
Total Functional Expenses$224,740$0$0$224,740
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

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
In Care Of
% JOHN H KEISLING
Phone
9315282543
Address
728 SOUTH JEFFERSON AVE, COOKEVILLE, TN 38501-4279

Signing Officer

Name
John H Keisling
Title
Chairman
Phone
9313199702
Signed
2025-10-24
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

Preparer

Firm
Kendra Alley Saunders CPA
Address
133 W BOCKMAN WAY, Sparta, TN 38583
Preparer
Kendra a Saunders CPA
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 Appendix330 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/ExplanationTxt0THE GOVERNING BODY MEETING IS CALLED AND A REVIEW OF THE FORM 990 IS CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS AND KEY EMPLOYEES HAVE SIGNED A CONFLICT OF INTEREST POLICY STATEMENT THAT IS REVIEWED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE POSTED IN THE OFFICE AND AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE AVAILABLE AT THE LOCAL OFFICE AND AVAILABLE UPON REQUEST FOR REVIEW.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0237077
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01271
IRS990/TravelGrp/TotalAmt01271
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN H KEISLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09313199702
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERFORMANCE LEARNING COOPERATIVE
ReturnHeader/Filer/BusinessNameControlTxt0PERF
ReturnHeader/Filer/EIN0621434120
ReturnHeader/Filer/InCareOfNm0% JOHN H KEISLING
ReturnHeader/Filer/PhoneNum09315282543
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/PreparationDt02025-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENDRA A SAUNDERS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-24T15:34:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$237,077
Liabilities
$23,584
Net assets
$213,493
Revenue
$241,524
Expenses
$224,740
Net income
$16,784
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