Civic Intelligence

Show-Me Curriculum Administrators Assn

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)

2452 Country Club DriveJefferson City, MO 65109

www.smcaa.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.02x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

34th percentile

-17%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

36th percentile

-18%

Faster revenue growth than 36% of similar nonprofits.

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

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

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $316,531Liabilities 2011: $206,636Net Assets 2011: $109,8952011Assets 2012: $292,684Liabilities 2012: $190,533Net Assets 2012: $102,1512012Assets 2013: $284,283Liabilities 2013: $174,316Net Assets 2013: $109,9672013Assets 2014: $272,735Liabilities 2014: $260,052Net Assets 2014: $12,6832014Assets 2015: $250,497Liabilities 2015: $282,301Net Assets 2015: -$31,8042015Assets 2016: $239,362Liabilities 2016: $220,381Net Assets 2016: $18,9812016Assets 2017: $258,034Liabilities 2017: $222,986Net Assets 2017: $35,0482017Assets 2018: $223,660Liabilities 2018: $172,815Net Assets 2018: $50,8452018Assets 2019: $214,217Liabilities 2019: $151,132Net Assets 2019: $63,0852019Assets 2020: $252,042Liabilities 2020: $151,135Net Assets 2020: $100,9072020Assets 2021: $166,799Liabilities 2021: $18,018Net Assets 2021: $148,7812021Assets 2022: $206,616Liabilities 2022: $28,015Net Assets 2022: $178,6012022Assets 2023: $179,734Liabilities 2023: $7,727Net Assets 2023: $172,0072023Assets 2024: $148,696Liabilities 2024: $3,404Net Assets 2024: $145,2922024

Highlighted filing

2024

Assets$148,696
Liabilities$3,404
Net Assets$145,292

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $291,9292011Expenses 2012: $269,5582012Revenue 2013: $255,168Expenses 2013: $247,352Net Income 2013: $7,8162013Revenue 2014: $216,687Expenses 2014: $313,971Net Income 2014: -$97,2842014Revenue 2015: $198,976Expenses 2015: $243,463Net Income 2015: -$44,4872015Revenue 2016: $243,486Expenses 2016: $192,701Net Income 2016: $50,7852016Revenue 2017: $189,939Expenses 2017: $173,872Net Income 2017: $16,0672017Revenue 2018: $205,576Expenses 2018: $189,779Net Income 2018: $15,7972018Revenue 2019: $219,104Expenses 2019: $206,864Net Income 2019: $12,2402019Revenue 2020: $260,947Expenses 2020: $223,125Net Income 2020: $37,8222020Revenue 2021: $259,542Expenses 2021: $211,668Net Income 2021: $47,8742021Revenue 2022: $287,990Expenses 2022: $258,170Net Income 2022: $29,8202022Revenue 2023: $301,862Expenses 2023: $308,456Net Income 2023: -$6,5942023Revenue 2024: $248,728Expenses 2024: $275,443Net Income 2024: -$26,7152024

Highlighted filing

2024

Revenue$248,728
Expenses$275,443
Net Income-$26,715

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.03$1.45$2.49$2.75$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.08$1.72$3.02$3.08$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.07$0.28$1.79$2.88$2.58$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.18$1.49$2.60$2.12$0.48
2020Detailed filing. Detailed filing data is available for this year.$2.52$1.51$1.01$2.61$2.23$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$1.51$0.63$2.19$2.07$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$1.73$0.51$2.06$1.90$0.16
2017Detailed filing. Detailed filing data is available for this year.$2.58$2.23$0.35$1.90$1.74$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.39$2.20$0.19$2.43$1.93$0.51
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$2.82$0.32$1.99$2.43$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.73$2.60$0.13$2.17$3.14$0.97
2013Summary only. Only limited summary data is available for this year.$2.84$1.74$1.10$2.55$2.47$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$1.91$1.02$2.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$2.07$1.10$2.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$248,728
Mission and Program Overview

Mission

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)

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bobbi ClatworthyPast President
Mollie BoltonPresident
Trish MccrayVice President
Chris SmithDirector
Deanna SheetsDirector
Rachel TurnerDirector
Shana TurnerDirector
Shawn BrownDirector
Barbie StroderSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$82,210
Program Service Revenue
$152,622
Investment Income
$360
Other Revenue
$13,536
Change in Net Assets
$-26,715

Audited Revenue Reconciliation

Revenue per Audited Statements
$248,728
Total Revenue per Audited Statements
$248,728
Total Revenue per Form 990
$248,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$275,443
Total Expenses per Audited Statements$275,443
Total Expenses per Form 990$275,443
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$69
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

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.

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

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.

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

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.

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

The Board of Directors will be provided a copy of the Form 990, as a part of the annual audit review and presentation.

Form 990, Part VI, Section B, Line 12C

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.

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

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.

Form 990, Part VI, Section C, Line 19

All documents are available upon request through the SMCAA headquarters.

Filing and Contact Details

Filer

Filer Name
Show-me Curriculum Administrators Assn
EIN
43-1819817
Phone
5736352299
Address
2452 COUNTRY CLUB DRIVE, JEFFERSON CITY, MO 65109

Signing Officer

Name
Julie Riley
Title
Director of Business
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
4

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
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

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.

Financial Statement Notes

Part X : FIN48 Footnote

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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IRS990/MissionDesc0The 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/Desc0In 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/Desc0In 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/ExplanationTxt0The 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).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER 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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