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      <PrimaryExemptPurposeTxt>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.</PrimaryExemptPurposeTxt>
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        <PersonNm>STEPHANIE SMITH</PersonNm>
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        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>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).</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FURNITURE 2,206 2,206 TECHNOLOGY 8,218 8,218 TOTAL 10,424 10,424</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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