Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
EIN 43-1819817 • 501(c)3 • Jefferson City, MO
Profile
The Show-Me Curriculum Administrators Association (SMCAA) will provide support to member school districts for the development, implementation, and evaluation of local curriculum which is aligned to the Missouri Show-Me Standards, Grade Level Expectations, and that results in enhanced student achievement.(unchanged since initial-1998)
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Down$148,696
Down $31,038 (-17%) from 2023
Liabilities
Down$3,404
Down $4,323 (-56%) from 2023
Net Assets
Down$145,292
Down $26,715 (-16%) from 2023
Revenue
Down$248,728
Down $53,134 (-18%) from 2023
Expenses
Down$275,443
Down $33,013 (-11%) from 2023
Net Income
Down-$26,715
Down $20,121 (-305%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The Show-Me Curriculum Administrators Association (SMCAA) will provide support to member school districts for the development, implementation, and evaluation of local curriculum which is aligned to the Missouri Show-Me Standards, Grade Level Expectations, and that results in enhanced student achievement.(unchanged since initial-1998)
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $85,300 | $75,604 | ▼ $9,696 |
| Accounts Receivable | $23,025 | $7,077 | ▼ $15,948 |
| Land, Buildings, and Equipment, Net | $8,101 | $2,359 | ▼ $5,742 |
| Savings and Temporary Cash Investments | - | $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 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $179,734 | $148,696 | ▼ $31,038 |
| Other Assets Total | $63,308 | $63,656 | ▲ $348 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,836 | $3,335 | ▲ $1,499 |
| Other Liabilities | $5,891 | $69 | ▼ $5,822 |
| Total Liabilities | $7,727 | $3,404 | ▼ $4,323 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $172,007 | $145,292 | ▼ $26,715 |
| Total Net Assets Fund Balance | $172,007 | $145,292 | ▼ $26,715 |
| Total Liabilities and Net Assets / Fund Balance | $179,734 | $148,696 | ▼ $31,038 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $5,664 | $55,827 | $61,491 |
| Equipment | $2,180 | $23,413 | $25,593 |
| Other Land Buildings | $147 | $-7,254 | $-7,107 |
| Buildings | $-5,632 | $-41,809 | $-47,441 |
| Name | Title |
|---|---|
| Bobbi Clatworthy | Past President |
| Mollie Bolton | President |
| Trish Mccray | Vice President |
| Chris Smith | Director |
| Deanna Sheets | Director |
| Rachel Turner | Director |
| Shana Turner | Director |
| Shawn Brown | Director |
| Barbie Stroder | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $156,644 |
| Other Expenses | $118,799 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $63,100 | $79,749 | - | $142,849 |
| Conferences and Meetings | $65,855 | $75 | - | $65,930 |
| Information Technology | $10,523 | $4,180 | - | $14,703 |
| Travel | $11,878 | - | - | $11,878 |
| Payroll Taxes | $4,709 | $5,951 | - | $10,660 |
| Office Expenses | $8,013 | $2,000 | - | $10,013 |
| Fees for Services Accounting | $7,075 | $1,769 | - | $8,844 |
| Other Expenses | $4,224 | $1,056 | - | $5,280 |
| Pension Plan Contributions | $1,385 | $1,750 | - | $3,135 |
| Insurance | $946 | $236 | - | $1,182 |
| Depreciation Depletion | $370 | $92 | - | $462 |
| Occupancy | $306 | $76 | - | $382 |
| Fees for Services Legal | $100 | $25 | - | $125 |
| Total Functional Expenses | $178,484 | $96,959 | $0 | $275,443 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $275,443 |
| Total Expenses per Audited Statements | $275,443 |
| Total Expenses per Form 990 | $275,443 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $69 |
“Membership in SMCAA is a district-level membership. Registration is based on district size and gives all district teachers, administrators, and curriculum leaders membership privileges. Each district is entitled to one vote on SMCAA matters that require a vote of its membership; i.e. changes to its By-Laws.”
“Member districts are divided into regional organizations, as determined by the Board of Directors. Each regional organization nominates one person to the Board of Directors, to be ratified by the sitting Board of Directors. Members to the Board of Directors serve three-year terms.”
“An annual membership meeting is held each year on such date as may be called by the President or Board of Directors, to transact business as may properly be brought before the meeting and to ratify each year's nomination(s) to the Board of Directors, as may be appropriate. Special membership meetings may be held for any purpose or purposes and may be called by the President, by the Board of Directors, or at the request of ten percent (10%) of the members and shall be called by any officer directed to do so by the Board of Directors. Business transacted at special meetings shall be confined to the purposes stated in the notice of such meeting.”
“The Board of Directors will be provided a copy of the Form 990, as a part of the annual audit review and presentation.”
“The Executive Director reviews every SMCAA financial transaction on a monthly basis. The Board of Directors reviews financial transactions, Profit/Loss statements, at every meeting of the Board; the Executive Director and Executive Committee review the year's budget and year's transactions at its annual meeting each May and the Board reviews the annual audit report.”
“Upon directive from the Board of Directors, SMCAA gathered information through direct contact with similar state-level agencies/associations. The Board of Directors studied the comparisons and then set the compensation for the SMCAA Executive Director. The Executive Director presented the Board with a recommendation for compensation of the Assistant Director and consultants in alignment with their duties and responsibilities.”
“All documents are available upon request through the SMCAA headquarters.”
“OTHER PROGRAM SERVICES 4: Other Programs included: Curriculum Director Trainings Levels I and II; Curriculum Design and Review; Providing Feedback for Instructional Settings; Successful Instuctional Coaching; Developing Aligned Assessments; developing and Using Proficiency Scales; Standards-Based Learning; Using DESE's Practices & Process Standards to Help Improve Student Achievement; Curriculum Writing for the Non-Core; Using a Curriculum Improvement Cycle to Address the Needs of Small Districts; Instuctional Strategies to Increase Student Engagement and Data Literacy: Data Driven Decision Making at All Levels with 116 attendees Member and Non-Member attending One Day Virtual Trainings and In-Person Tranings. OTHER PROGRAM SERVICES 5: SMCAA held Regional Curriculum meetings in September 2023, January 2024, and March of 2024. These meetings provided all up-to-date information happening at the State level in curriculum and instruction, as well as a short training course in specific areas of interest to our members. In total, 377 members and nonmembers participated. Some of these meetings were virtual for member convenience and others were in person. OTHER PROGRAM SERVICES 6: In addition, we offered four two-hour free webinars on important topics in education offered to all our members with a total of 221 participants from 38 different districts attending OTHER PROGRAM SERVICES 7: The 2024 Instructional Leadership training up to June focused on developing district instructional leaders as well as focusing on instructional coaches. Participants were divided based on their role and training was provided for each group separately. Another topic was ensuring supportive learning environments. This event was well-attended with 35 participants at the two-day event.”
“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT).”
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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| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/Desc | 0 | SMCAA held Regional Curriculum meetings in September 2023, January 2024, and March of 2024. These meetings provided all up-to-date information happening at the State level in curriculum and instruction, as well as a short training course in specific areas of interest to our members. In total, 377 members and nonmembers participated. Some of these meetings were virtual for member convenience and others were in person. |
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| IRS990/ElectionOfBoardMembersInd | 0 | true |
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| IRS990/MissionDesc | 0 | The Show-Me Curriculum Administrators Association (SMCAA) will provide support to member school districts for the development, implementation, and evaluation of local curriculum which is aligned to the Missouri Show-Me Standards, Grade Level Expectations, and that results in enhanced student achievement.(unchanged since initial-1998) |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | In July 2023, SMCAA conducted Quality Curriculum Retreat in person. This event was attended by 28 participants. During this statewide event, we looked at different items which impact our roles as curriculum directors and education in general. We studied legislative impacts on curriculum work, SEL impacts, the use of grading and proficiency scales, and heard updates from DESE staff and the Success Ready Student Network (SRSN). We were able to host our Annual Fall Conference in October 2023. The theme for our conference was The Future is NOW. Our keynote speaker, Tom Schimmer, focused on Growing Tomorrows Citizens and then shared his expertise in the afternoon with a session on Standards Based learning. Our breakout sessions on day two consisted of the following topics: Special Education Specially Designed Instruction; Curriculum Work that Empowers; Building Thinking into Any Classroom; Building a Framework for Student Success; Using EMBARC; Using a World Caf Model to Engage Staff in Instructional Framework; Strengthening Your Collaborative Teams and Engaging the Community; Social Emotional Learning through Multi-Sensory Instruction; and Curriculum Building with Tech Enhanced Simplicity. A total of 63 participants attended this event. Evaluations were good and we used recommendations for planning our 2024 Fall Conference. Our 2024 Winter Symposium theme was Rethinking the 3 Rs and was held in February 2023. It was not as well attended as in previous years due to conflicts with other state meetings. The Symposium began by having the Vice President of Education Programs with the Missouri Chamber of Commerce speak on Employability Skills in High Demand. The rest of the Symposium consisted of presentations by DESEs Curriculum Content Directors. We had a total of 36 attendees in-person. The Annual Curriculum Bootcamp was replaced this year by The Assessment Summit. The Summit took place in June and was well received by attendees. Before the Assessment Summit, participants had the chance to sign up to attend the pre-Summit where vendors approved by DESE to meet SB681 requirements shared information on their products. The sessions for the Summit helped participants learn more about creating Purposeful Assessments (district wide and classroom specific), Developing Mastery Assessments, Creating High-Quality Unit Assessments, Data Dialogues, Creating Self-Assessed Capable Learners, and using Data to Modify Instruction. The event consisted of 32 participants. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | In total, SMCAA conducted 48 days of district specific training in 14 school districts conducting curriculum workshops with the objective of helping public school teachers and administrators understand the elements of effective curriculum and develop curriculum in subject specific areas aligned to the State Standards. In addition, much district work was targeted on Champion Teaching practices, social studies curriculum, and student engagement. In addition, training sessions were presented on effective writing and implementation of common assessments. All together these visits were attended by over 400 educational staff members. During 23-24 school year, SMCAA was able to offer three different cohorts: New Curriculum Directors Cohort, Instructional Coaches Cohort, and Curriculum Directors Book Study Cohort. New Curriculum Directors Cohort: The New Curriculum Directors Cohort aimed at assisting Curriculum Directors who had been in their position five years or less. This years cohort consisted of 8 individuals representing 6 districts. SMCAA conducted 8 two-hour virtual trainings and held beginning-of-the-year and end-of-the-year one-on-one meetings with the participants. The purpose of the two-hour trainings was to focus on key concepts necessary for Curriculum Directors to perform their job. Curriculum Directors Book Study Cohort: The book study cohort consisted of 11 members representing 11 different school districts. The book study had 8 two-hour virtual trainings and held beginning-of-the-year and end-of-the-year one-on-one meetings with the participants. During the course of the year, participants read and discussed Fisher, Frey, Lassiter and Smiths book How Leadership Works: A Playbook for Instructional Leaders". Instructional Coaches Cohort: What does it mean to be a Instructional Coach? What is my job description? What am I supposed to be doing? How do I get started? What skills do I need to work on? Who can I turn to with questions? Taking on a new role can be a daunting task, and often we find ourselves with more questions than answers. If you are new to the Instructional Coaching role or have found the coaching job isolating, come join the SMCAA staff and fellow coaching newbies as we embark on a journey of exploring the role and world of instructional coaching. This year-long event will consist of two 1-on-1 meetings done at the beginning and end of the school year, and eight virtual webinars. All webinars will be recorded, once they have concluded you will receive a recording of the session for reference. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER PROGRAM SERVICES 4: Other Programs included: Curriculum Director Trainings Levels I and II; Curriculum Design and Review; Providing Feedback for Instructional Settings; Successful Instuctional Coaching; Developing Aligned Assessments; developing and Using Proficiency Scales; Standards-Based Learning; Using DESE's Practices & Process Standards to Help Improve Student Achievement; Curriculum Writing for the Non-Core; Using a Curriculum Improvement Cycle to Address the Needs of Small Districts; Instuctional Strategies to Increase Student Engagement and Data Literacy: Data Driven Decision Making at All Levels with 116 attendees Member and Non-Member attending One Day Virtual Trainings and In-Person Tranings. OTHER PROGRAM SERVICES 5: SMCAA held Regional Curriculum meetings in September 2023, January 2024, and March of 2024. These meetings provided all up-to-date information happening at the State level in curriculum and instruction, as well as a short training course in specific areas of interest to our members. In total, 377 members and nonmembers participated. Some of these meetings were virtual for member convenience and others were in person. OTHER PROGRAM SERVICES 6: In addition, we offered four two-hour free webinars on important topics in education offered to all our members with a total of 221 participants from 38 different districts attending OTHER PROGRAM SERVICES 7: The 2024 Instructional Leadership training up to June focused on developing district instructional leaders as well as focusing on instructional coaches. Participants were divided based on their role and training was provided for each group separately. Another topic was ensuring supportive learning environments. This event was well-attended with 35 participants at the two-day event. |
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