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      <PrimaryExemptPurposeTxt>THE MISSION OF PARAGON COOPERATIVE LEARNING ACADEMY (PCLA)IS TO PROVIDE CURRENT AND KNOWLEDGEABLE COUNSELING TO HOMESCHOOL FAMILIES AT 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 THEIR GIFTS AND DESIRES. WE OFFER ACCREDITATION SERVICES THROUGH THE GEORGIA ACCREDITING COMMISSION. IT IS OUR DESIRE TO SEE THE LORD GLORIFIE DIN ALL THAT WE SAY AND DO.</PrimaryExemptPurposeTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIAN RAINWATER</PersonNm>
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        <PersonNm>TAMMY COOPER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE SMITH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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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 CONUSELING SERVICES TO HOMESCHOOL STUDENTS. WHILE PCLA WAS NO LONGER TAX EXEMPT AS AN ORGANIZATION OPERATING A SCHOOL DESCRIBED IN SECTION 170(B)(A)(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 481 INFORMATION TECH. 4,492 ACCREDIATION EXP. 125 BANK FEES 53 GRADUATION EXP. 2,446 FACTS FEES 734 MISCELLANEOUS 96 TOTAL 8,427</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <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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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>FACTS SUSPENSE ACCT. 475 585 FACTS PAYMENT AT INSTITUTION 1,294 1,444 FACTS REFUNDS PAYABLE 2,391 2,391 PAYROLL TAX RECEIVABLE -1,256 -1,256</ExplanationTxt>
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      <SupplementalInformationDetail>
        <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 AT 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 THEIR GIFTS AND DESIRES. WE OFFER ACCREDITATION SERVICES THROUGH THE GEORGIA ACCREDITING COMMISSION. IT IS OUR DESIRE TO SEE THE LORD GLORIFIE DIN ALL THAT WE SAY AND DO.</ExplanationTxt>
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