Civic Intelligence

Paramount Institute of Cosmetic Arts Inc

EIN 99-2756946 • 501(c)3 • Belmont, NC

Profile

It is our desire as professionals in the cosmetology industry to educate, share the industry knowledge that we have learned over the past 20 years, and prepare those individuals that want a career in cosmetology arts.

PO Box 1624Belmont, NC 28012
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.70x

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

NTEE B • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

3.09x

Higher debt load relative to revenue than 96% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2025

Net Margin

95th percentile

73%

Higher net margin than 95% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

NTEE B • $1M-$5M nonprofits • Source year 2025

Asset Growth

95th percentile

155%

Faster asset growth than 95% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

63%

Faster revenue growth than 83% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

$625,345

No earlier filing loaded for comparison.

Liabilities

$421,327

No earlier filing loaded for comparison.

Net Assets

$204,018

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue96th percentileNet Margin95th percentile

Revenue

$222,991

No earlier filing loaded for comparison.

Expenses

$18,973

No earlier filing loaded for comparison.

Net Income

$204,018

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2024: $625,345Liabilities 2024: $421,327Net Assets 2024: $204,0182024

Highlighted filing

2024

Assets$625,345
Liabilities$421,327
Net Assets$204,018
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2024: $222,991Expenses 2024: $18,973Net Income 2024: $204,0182024

Highlighted filing

2024

Revenue$222,991
Expenses$18,973
Net Income$204,018
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$625,345
Liabilities
$421,327
Net assets
$204,018
Revenue
$222,991
Expenses
$18,973
Net income
$204,018
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$4.21$2.04$2.23$0.19$2.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$222,991
Mission and Program Overview

Mission

It is our desire as professionals in the cosmetology industry to educate, share the industry knowledge that we have learned over the past 20 years, and prepare those individuals that want a career in cosmetology arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$497,329-
Cash and Non-Interest-Bearing Accounts-$106,300-
Accounts Receivable-$21,716-
Total Assets$0$625,345▲ $625,345
Liabilities
Mortgage Notes Payable Secured by Investment Property-$405,677-
Accounts Payable and Accrued Expenses-$15,650-
Total Liabilities$0$421,327▲ $421,327
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$204,018-
Total Net Assets Fund Balance$0$204,018▲ $204,018
Total Liabilities and Net Assets / Fund Balance$0$625,345▲ $625,345

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$497,329$2,671$500,000
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Preston a WilsonPresident
Daniel S BrennemanBoard Member
Derrick J JacobsBoard Member
Jacinda L JacobsBoard Member
Jonathan R BradleyBoard Member
Kristen C ForehandBoard Member
Mary J WoodringBoard Member
Rachel a GuffeyBoard Member
Somer N WilsonBoard Member
Deana S KiserSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$222,991
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$204,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,973
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$9,387--$9,387
Fees for Services Legal$3,550--$3,550
Depreciation Depletion$2,671--$2,671
Office Expenses$1,127--$1,127
Advertising$500--$500
Other Expenses$30--$30
Total Functional Expenses$18,973$0$0$18,973
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
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

“Preston wilson and somer wilson are spouses.”

Form 990 governing body review Part VI line 11

“The board will review the non-profit return prior to making it avaliable to the public.”

Conflict of interest policy compliance Part VI line 12C

“There is a conflict of interest policy to ensure transparency and ethical governance. It defines conflicts of interest, requires disclose, and outlines proceducres for managing them.”

Governing documents etc available to public Part VI line 19

“All non-discriminatory documents will be avaliable to the public.”

Filing and Contact Details

Filer

Filer Name
Paramount Institute of Cosmetic Arts Inc
EIN
99-2756946
In Care Of
% DEANA KISER
Phone
7043634179
Address
PO BOX 1624, Belmont, NC 28012
Doing Business As
Pica

Signing Officer

Name
Deana Kiser
Title
Secretary
Phone
7043634179
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
2024
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Lethcoe Tax & Accounting Inc
Address
PO Box 180, Jefferson, NC 28640
Preparer
Carrie Gambill
Phone
7047181001
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“The $9,387 listed under other was consulting fees paid out to other non-profit schools.”

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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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEANA KISER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07043634179
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARAMOUNT INSTITUTE OF COSMETIC ARTS INC
ReturnHeader/Filer/BusinessNameControlTxt0PARA
ReturnHeader/Filer/EIN0992756946
ReturnHeader/Filer/InCareOfNm0% DEANA KISER
ReturnHeader/Filer/PhoneNum07043634179
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1624
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ReturnHeader/Filer/USAddress/ZIPCd028012
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561770195
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lethcoe Tax & Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jefferson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028640
ReturnHeader/PreparerPersonGrp/PhoneNum07047181001
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARRIE GAMBILL
ReturnHeader/ReturnTs02025-05-07T21:44:41-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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