Civic Intelligence

Missouri Association of County Developmental Disabilities Services Inc

EIN 43-1584898 • 501(c)3 • Jefferson City, MO

Profile

The organization is dedicated to the promotion of county initiatives in developmental disability services and acts as an effective catalyst in shaping public policy and practice for people with developmental disabilities.

PO Box 632Jefferson City, MO 65102

www.macdds.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

55th percentile

4.1%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

98th percentile

$112,566

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 24.6% of source-year revenue.

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

Asset Growth

61st percentile

4.1%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

64th percentile

9.9%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Up

$467,243

Up $18,594 (+4.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$467,243

Up $18,594 (+4.1%) from 2023

Revenue

Up

$457,546

Up $41,297 (+9.9%) from 2023

Expenses

Up

$438,952

Up $42,042 (+11%) from 2023

Net Income

Down

$18,594

Down $745 (-3.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $55,327Net Assets 2010: $55,3272010Assets 2011: $74,976Net Assets 2011: $74,9762011Assets 2012: $178,659Liabilities 2012: $0Net Assets 2012: $178,6592012Assets 2013: $326,823Liabilities 2013: $0Net Assets 2013: $326,8232013Assets 2014: $311,736Liabilities 2014: $0Net Assets 2014: $311,7362014Assets 2015: $375,809Liabilities 2015: $0Net Assets 2015: $375,8092015Assets 2016: $431,459Liabilities 2016: $0Net Assets 2016: $431,4592016Assets 2017: $419,380Liabilities 2017: $0Net Assets 2017: $419,3802017Assets 2018: $441,467Liabilities 2018: $1,192Net Assets 2018: $440,2752018Assets 2019: $399,314Liabilities 2019: $0Net Assets 2019: $399,3142019Assets 2020: $499,864Liabilities 2020: $0Net Assets 2020: $499,8642020Assets 2021: $522,982Liabilities 2021: $0Net Assets 2021: $522,9822021Assets 2022: $429,310Liabilities 2022: $0Net Assets 2022: $429,3102022Assets 2023: $448,649Liabilities 2023: $0Net Assets 2023: $448,6492023Assets 2024: $467,243Liabilities 2024: $0Net Assets 2024: $467,2432024

Highlighted filing

2024

Assets$467,243
Liabilities$0
Net Assets$467,243

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $67,118Expenses 2010: $74,501Net Income 2010: -$7,3832010Revenue 2011: $86,346Expenses 2011: $66,697Net Income 2011: $19,6492011Expenses 2012: $150,3012012Revenue 2013: $397,821Expenses 2013: $243,264Net Income 2013: $154,5572013Revenue 2014: $284,104Expenses 2014: $299,191Net Income 2014: -$15,0872014Revenue 2015: $342,748Expenses 2015: $278,675Net Income 2015: $64,0732015Revenue 2016: $374,224Expenses 2016: $318,574Net Income 2016: $55,6502016Revenue 2017: $327,666Expenses 2017: $339,745Net Income 2017: -$12,0792017Revenue 2018: $372,795Expenses 2018: $351,900Net Income 2018: $20,8952018Revenue 2019: $377,600Expenses 2019: $418,561Net Income 2019: -$40,9612019Revenue 2020: $312,131Expenses 2020: $211,581Net Income 2020: $100,5502020Revenue 2021: $246,232Expenses 2021: $223,118Net Income 2021: $23,1142021Revenue 2022: $292,544Expenses 2022: $386,216Net Income 2022: -$93,6722022Revenue 2023: $416,249Expenses 2023: $396,910Net Income 2023: $19,3392023Revenue 2024: $457,546Expenses 2024: $438,952Net Income 2024: $18,5942024

Highlighted filing

2024

Revenue$457,546
Expenses$438,952
Net Income$18,594

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.67$0.00$4.67$4.58$4.39$0.19
2023Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$4.16$3.97$0.19
2022Detailed filing. Detailed filing data is available for this year.$4.29$0.00$4.29$2.93$3.86$0.94
2021Detailed filing. Detailed filing data is available for this year.$5.23$0.00$5.23$2.46$2.23$0.23
2020Detailed filing. Detailed filing data is available for this year.$5.00$0.00$5.00$3.12$2.12$1.01
2019Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$3.78$4.19$0.41
2018Detailed filing. Detailed filing data is available for this year.$4.41$0.01$4.40$3.73$3.52$0.21
2017Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$3.28$3.40$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.31$0.00$4.31$3.74$3.19$0.56
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$3.43$2.79$0.64
2014Detailed filing. Detailed filing data is available for this year.$3.12$0.00$3.12$2.84$2.99$0.15
2013Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$3.98$2.43$1.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.00$1.79$1.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.75$0.86$0.67$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.55$0.67$0.75$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 13, 2025
Return Version
2024v5.1
Gross Receipts
$457,546
Mission and Program Overview

Mission

The organization is dedicated to the promotion of county initiatives in developmental disability services and acts as an effective catalyst in shaping public policy and practice for people with developmental disabilities.

The missouri association of county developmental disabilities services champions inclusive communities through the leadership, collaboration, and education of its member organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$286,979$305,088▲ $18,109
Savings and Temporary Cash Investments$161,670$162,155▲ $485
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$448,649$467,243▲ $18,594
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$448,649$467,243▲ $18,594
Total Net Assets Fund Balance$448,649$467,243▲ $18,594
Total Liabilities and Net Assets / Fund Balance$448,649$467,243▲ $18,594
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy PenningtonExecutive DirectorFT$112,566$112,566

Board Members and Trustees

NameTitle
Heather WeddlePast President
Tonya BrownPresident
Melissa FreyPresident Elect
David KramerMember
Jorgi McnamaraMember
Kim BoyerMember
Lora DickeyMember
Megan ReichartMember
Pete BretingMember
Shaelene PlankMember
Stacey IsmailMember
Tina RiceMember
Martha JaynesOFFICER @ LARGE
Mike LederleOFFICER @ LARGE
Katrina DetherowTreas/secr
Revenue and Support

Revenue Composition

Contributions and Grants
$329,712
Program Service Revenue
$127,292
Investment Income
$542
Other Revenue
$0
Change in Net Assets
$18,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$457,546
Total Revenue per Audited Statements
$457,546
Total Revenue per Form 990
$457,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$282,265
Salaries, Compensation, and Employee Benefits$156,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$121,702$6,405-$128,107
Conferences and Meetings$121,631--$121,631
Fees for Services Other$55,004$1,004-$56,008
Fees for Services Legal$33,874--$33,874
Fees for Services Lobbying$23,833--$23,833
Travel$17,196--$17,196
Other Employee Benefits$12,494$658-$13,152
Payroll Taxes$9,310$490-$9,800
Fees for Services Accounting-$9,106-$9,106
Pension Plan Contributions$5,347$281-$5,628
Office Expenses$2,419$364-$2,783
Information Technology$1,703--$1,703
Other Expenses$1,410--$1,410
Insurance-$1,349-$1,349
Occupancy$994--$994
All Other Expenses$40--$40
Total Functional Expenses$419,295$19,657$0$438,952

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$438,952
Total Expenses per Audited Statements$438,952
Total Expenses per Form 990$438,952
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Macdds has members, affiliated public agencies (apa), related private organizations (rpo) and life members. Membership, and all privileges thereof, shall be limited to and granted to any county board or a board in a city not within a county. Member boards shall be defined as those boards formed under the statutory authority of rsmo 205.968-2059.72affiliated public agencies are those organizations which have statutory authority to provide and/or oversee and/or cause to create and/or make available support services to individuals with developmental disabilities and their families. Related private organizations are those not-for-profit agencies whose primary purpose is to advocate and/or provide and/or cause to create support services to individuals with developmental disabilities and their families. Life members are former county board executives nominated by the membership through the awards committee and approved by the executive committee.apa, rpo, and life member receive board agendas and are encouraged to send a representative to regular meetings, but they have no vote on organization matters. They are not permitted at closed session meetings for members only.

Form 990, Part VI, Section A, Line 7A

Only members are permitted to vote

Form 990, Part VI, Section A, Line 7B

Board members elect officers of the board and vote to set organization policy.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the executive director, association treasurer, and full board of directors before filing. The form 990 is sent to the full membership as well.

Form 990, Part VI, Section B, Line 15A

Consideration and compilation of salaries and compensation was arrived at by the independent consultant in the hiring of the executive director.

Form 990, Part VI, Section B, Line 15B

Policy is set by the board regarding responsibilities and compensation of officers.

Form 990, Part VI, Section C, Line 19

Treasurer's report, balance sheet, and annual audit are made available during monthly public meetings. Bylaws and charter are available both on the missouri secretary of state website and the public section of the macdds website.

Filing and Contact Details

Filer

Filer Name
Missouri Association of County
EIN
43-1584898
Phone
8163968819
Address
PO BOX 632, JEFFERSON CITY, MO 65102

Signing Officer

Name
Katrina Detherow
Title
Treas/secr
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katrina Detherow
Formed
1991
Legal Domicile
Mo
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
15

Preparer

Firm
Graves And Associates Cpas LLC
Address
3702 West Truman Boulevard Suite 21, Jefferson City, MO 65109
Preparer
C Lindsay Graves CPA
Phone
5738937700
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