Civic Intelligence

Show-Me Curriculum Administrators Association

990 • Fiscal year 2017 • EIN 43-1819817

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 28, 2018

1014 Northeast DriveJefferson City, MO 65109

(573) 635-2299

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.86x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

96th percentile

1.17x

Higher debt load relative to revenue than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$45,789

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

59th percentile

7.8%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-22%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$258,034

Up $18,672 (+7.8%) from 2016

Net Assets

Up

$35,048

Up $16,067 (+85%) from 2016

Liabilities

Up

$222,986

Up $2,605 (+1.2%) from 2016

Revenue

Down

$189,939

Down $53,547 (-22%) from 2016

Expenses

Down

$173,872

Down $18,829 (-9.8%) from 2016

Net Income

Down

$16,067

Down $34,718 (-68%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$258,034
Liabilities$222,986
Net Assets$35,048

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$189,939
Expenses$173,872
Net Income$16,067
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 28, 2018
Return Version
2016v3.0
Gross Receipts
$222,020
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
Land, Buildings, and Equipment, Net$156,828$154,811▼ $2,017
Cash and Non-Interest-Bearing Accounts$9,371$26,399▲ $17,028
Accounts Receivable$9,120$12,627▲ $3,507
Prepaid Expenses and Deferred Charges$2,556$2,556→ $0
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-
Total Assets$239,362$258,034▲ $18,672
Other Assets Total$61,487$61,641▲ $154
Liabilities
Mortgage Notes Payable Secured by Investment Property$161,032$149,943▼ $11,089
Deferred Revenue$15,449$27,180▲ $11,731
Other Liabilities$17,976$22,749▲ $4,773
Unsecured Notes Loans Payable$24,500$21,380▼ $3,120
Accounts Payable and Accrued Expenses$1,424$1,734▲ $310
Total Liabilities$220,381$222,986▲ $2,605
Net Assets / Fund Balance
Unrestricted Net Assets$18,981$35,048▲ $16,067
Total Net Assets Fund Balance$18,981$35,048▲ $16,067
Total Liabilities and Net Assets / Fund Balance$239,362$258,034▲ $18,672

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,525$51,475$170,000
Leasehold Improvements$13,119$48,372$61,491
Equipment$23,199$-222$22,977
Other Land Buildings$-32$14,243$14,211
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon WaiteExecutive DirectorPT$45,789$45,789

Board Members and Trustees

NameTitle
Alvin RichardsonPast President
Ty CrainPresident
Linda WilliamsPresident Elect
Joyce RyersonVice President
Carla WheelerDirector
Jana RhameDirector
Kim ShinnDirector
Marla SwindellDirector
Sharon HogehelwigDirector
Terri ParksDirector
Travis BrachtDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$72,282
Program Service Revenue
$116,978
Investment Income
$-10,968
Other Revenue
$11,647
Change in Net Assets
$16,067

Audited Revenue Reconciliation

Revenue per Audited Statements
$189,939
Revenue Not Reported on Form 990
$32,080
Total Revenue per Audited Statements
$222,019
Total Revenue per Form 990
$189,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$103,932
Other Expenses$69,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$51,055$400-$51,455
Other Salaries and Wages-$48,164-$48,164
Current Officers, Directors, Trustees, and Key Employees$27,473$18,316-$45,789
Depreciation Depletion-$15,244-$15,244
Payroll Taxes$2,034$4,922-$6,956
Fees for Services Accounting-$3,810-$3,810
Pension Plan Contributions$884$2,139-$3,023
Travel$2,646--$2,646
Information Technology$2,219--$2,219
Occupancy-$-32-$-32
Office Expenses-$-5,402-$-5,402
Total Functional Expenses$86,311$87,561$0$173,872

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$205,952
Expenses per Audited Statements$173,872
Total Expenses per Form 990$173,872
Expenses Not Reported on Form 990$32,080
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
Capital Lease$22,748
Rounding$1
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 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, Line 6: Explanation of Classes of Members or Shareholder

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, Line 7A: How Members or Shareholders Elect Governing Body

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, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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 nominations(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, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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, Line 19: Other Organization Documents Publicly Available

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
1014 NORTHEAST DRIVE, JEFFERSON CITY, MO 65109

Signing Officer

Name
Sharon Waite
Title
Executive Director
Signed
2018-03-28
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
2

Preparer

Firm
Graves & Associates CPAs LLC
Address
3702 West Truman Blvd Suite 213, Jefferson City, MO 65109-6156
Preparer
Lynn J Graves CPA
Phone
5738937700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Other Programs: Curriculum Directors Retreat with 42 participants; Curriculum Director Trainings Levels I and II, Curriculum Training for Administrators, as well as Workshops on Formative Assessment and Effective Feedback, and How to Conduct Your Curriculum Audit Review with 106 in attendance at these in-house trainings/workshops. OTHER PROGRAM SERVICES 5: In addition, SMCAA held SMCAA Region meetings in its 10 locations across the state in September and February with a total of 345 educators in attendance from the total 189 districts holding membership during the 2016-2017 fiscal year.

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).

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Loss on Disposal of Office Equipment $11122 Rental Expenses $20959 Rounding $-1

Part XII, Line 2D: Other expenses and losses per audited F/S

Loss on Disposal of Office Equipment $11122 Rental Expenses $20959 Rounding $-1

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
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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/PayrollTaxesGrp/ProgramServicesAmt02034
IRS990/PayrollTaxesGrp/TotalAmt06956
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02139
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0884
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IRS990/ProgSrvcAccomActy2Grp/Desc0Other Programs: Curriculum Directors Retreat with 42 participants; Curriculum Director Trainings Levels I and II, Curriculum Training for Administrators, as well as Workshops on Formative Assessment and Effective Feedback, and How to Conduct Your Curriculum Audit Review with 106 in attendance at these in-house trainings/workshops.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010510
IRS990/ProgSrvcAccomActy3Grp/Desc0SMCAA conducted over 24 days of travel curriculum workshops with the objective of helping public school teachers understand the elements of effective curriculum and develop curriculum in subject specific areas aligned to the State Standards, with attention to learning targets, assessment, learning activities and instructional practices at the highest Depth of Knowledge (DOK) levels possible. SMCAA consultants traveled to districts to work with vertical teams of teachers who served as K-12 representatives for their respective grade levels. Generally, two to three-day workshops were conducted to guide teachers in the development of aligned, scope and sequenced curriculum. In addition, sessions of training for curriculum leaders were presented with the objective of helping school administrators be aware of: the elements of effective curriculum, Missouri School Improvement Program (MSIP) requirements, and that scope and sequenced curriculum is essential to guide instruction for heightened student achievement. In addition, training sessions were presented on the New State Science Standards aligned to the Next Generation Science Standards (NGSS). The sessions were held around the state, with 181 teachers in attendance. Activity objective: To help teachers develop both an understanding of effective science education and effective strategies to help students comprehend in science and its effect on their everyday lives.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04463
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt038
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IRS990/PYOtherExpensesAmt085671
IRS990/PYOtherRevenueAmt032962
IRS990/PYProgramServiceRevenueAmt0141217
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IRS990/PYTotalExpensesAmt0192701
IRS990/PYTotalRevenueAmt0243486
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IRS990/ReconcilationRevenueExpnssAmt016067
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IRS990/RentalIncomeOrLossGrp/RealAmt0-9159
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IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt072282
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt069269
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt063235
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt054568
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0644922
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Document Assets

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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