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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>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).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Other Programs included: Curriculum Director Trainings Levels I and II; Curriculum Design and Review; Instructional Observation for District Leaders; Developing Aligned Assessments; Providing Feedback for Instructional Settings; Using Practice &amp; Process Codes; Curriculum Writing for the Non-Core Content Areas; Curriculum Writing from the Small District Perspective; and Developing a Strong Science Curriculum with 224 attendees Member and Non-Member atteding One Day Virtual Trainings Offered and 52 attendees Member and Non-Member OTHER PROGRAM SERVICES 5: In addition, SMCAA held Regional Curriculum meetings in September 2022, January 2023, and March of 2023. 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 two 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 2023 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 28 participants at the two-day event.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors will be provided a copy of the Form 990, as a part of the annual audit review and presentation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All documents are available upon request through the SMCAA headquarters.</ExplanationTxt>
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