Civic Intelligence

Michigan Association of School Boards

EIN 38-1323441 • 501(c)3 • Lansing, MI

Profile

To provide quality educational leadership services for michigan boards of education and to advocate for student achievement and public education. To support educational programs and resources designed to help school board members meet their statutory obligations; improve educational programs; develop and implement employee contract evaluation and negotiation services; assist local boards in locating, screening and employing competent school administrators; assist local boards with their government relations, policy, and legal matters; and other services deemed necessary and useful to help members meet their obligations.

1001 Centennial Way 400Lansing, MI 48917-9279

www.masb.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.15x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.26x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

41st percentile

1.4%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

86th percentile

$400,603

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

62nd percentile

8.2%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

8.3%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$13,176,932

Up $999,560 (+8.2%) from 2024

Liabilities

Up

$1,924,773

Up $98,240 (+5.4%) from 2024

Net Assets

Up

$11,252,159

Up $901,320 (+8.7%) from 2024

Revenue

Up

$7,338,512

Up $560,222 (+8.3%) from 2024

Expenses

Up

$7,238,565

Up $951,602 (+15%) from 2024

Net Income

Down

$99,947

Down $391,380 (-80%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,615,052Liabilities 2011: $1,096,487Net Assets 2011: $4,518,5652011Assets 2012: $5,761,706Liabilities 2012: $1,003,264Net Assets 2012: $4,758,4422012Assets 2013: $5,823,596Liabilities 2013: $935,948Net Assets 2013: $4,887,6482013Assets 2014: $6,140,516Liabilities 2014: $951,426Net Assets 2014: $5,189,0902014Assets 2015: $6,323,395Liabilities 2015: $1,118,202Net Assets 2015: $5,205,1932015Assets 2016: $6,787,996Liabilities 2016: $1,258,605Net Assets 2016: $5,529,3912016Assets 2017: $7,381,759Liabilities 2017: $1,224,728Net Assets 2017: $6,157,0312017Assets 2018: $7,840,878Liabilities 2018: $1,153,183Net Assets 2018: $6,687,6952018Assets 2019: $8,146,279Liabilities 2019: $1,244,797Net Assets 2019: $6,901,4822019Assets 2020: $8,857,580Liabilities 2020: $1,304,004Net Assets 2020: $7,553,5762020Assets 2021: $10,293,430Liabilities 2021: $1,112,280Net Assets 2021: $9,181,1502021Assets 2022: $9,512,181Liabilities 2022: $1,454,706Net Assets 2022: $8,057,4752022Assets 2023: $10,575,460Liabilities 2023: $1,639,049Net Assets 2023: $8,936,4112023Assets 2024: $12,177,372Liabilities 2024: $1,826,533Net Assets 2024: $10,350,8392024Assets 2025: $13,176,932Liabilities 2025: $1,924,773Net Assets 2025: $11,252,1592025

Highlighted filing

2025

Assets$13,176,932
Liabilities$1,924,773
Net Assets$11,252,159

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,223,5522011Expenses 2012: $4,251,7492012Revenue 2013: $4,204,754Expenses 2013: $4,163,399Net Income 2013: $41,3552013Revenue 2014: $4,098,437Expenses 2014: $3,965,862Net Income 2014: $132,5752014Revenue 2015: $4,252,858Expenses 2015: $4,265,914Net Income 2015: -$13,0562015Revenue 2016: $4,452,144Expenses 2016: $4,123,593Net Income 2016: $328,5512016Revenue 2017: $5,091,901Expenses 2017: $4,571,835Net Income 2017: $520,0662017Revenue 2018: $4,915,235Expenses 2018: $4,565,454Net Income 2018: $349,7812018Revenue 2019: $4,868,604Expenses 2019: $4,836,378Net Income 2019: $32,2262019Revenue 2020: $4,833,410Expenses 2020: $4,446,843Net Income 2020: $386,5672020Revenue 2021: $4,977,021Expenses 2021: $4,446,129Net Income 2021: $530,8922021Revenue 2022: $4,997,199Expenses 2022: $5,144,416Net Income 2022: -$147,2172022Revenue 2023: $6,099,836Expenses 2023: $5,671,086Net Income 2023: $428,7502023Revenue 2024: $6,778,290Expenses 2024: $6,286,963Net Income 2024: $491,3272024Revenue 2025: $7,338,512Expenses 2025: $7,238,565Net Income 2025: $99,9472025

Highlighted filing

2025

Revenue$7,338,512
Expenses$7,238,565
Net Income$99,947

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.2$1.92$11.3$7.34$7.24$0.10
2024Detailed filing. Detailed filing data is available for this year.$12.2$1.83$10.4$6.78$6.29$0.49
2023Detailed filing. Detailed filing data is available for this year.$10.6$1.64$8.94$6.10$5.67$0.43
2022Detailed filing. Detailed filing data is available for this year.$9.51$1.45$8.06$5.00$5.14$0.15
2021Detailed filing. Detailed filing data is available for this year.$10.3$1.11$9.18$4.98$4.45$0.53
2020Detailed filing. Detailed filing data is available for this year.$8.86$1.30$7.55$4.83$4.45$0.39
2019Detailed filing. Detailed filing data is available for this year.$8.15$1.24$6.90$4.87$4.84$0.03
2018Detailed filing. Detailed filing data is available for this year.$7.84$1.15$6.69$4.92$4.57$0.35
2017Detailed filing. Detailed filing data is available for this year.$7.38$1.22$6.16$5.09$4.57$0.52
2016Detailed filing. Detailed filing data is available for this year.$6.79$1.26$5.53$4.45$4.12$0.33
2015Detailed filing. Detailed filing data is available for this year.$6.32$1.12$5.21$4.25$4.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$6.14$0.95$5.19$4.10$3.97$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.94$4.89$4.20$4.16$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.76$1.00$4.76$4.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$1.10$4.52$4.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$7,338,512
Mission and Program Overview

Mission

The mission of the michigan association of school boards is to provide high-quality educational leadership services for all michigan boards of education, and to advocate for an equitable and exceptional public education for all students.

Leadership/advocacy services for boards of education, students & public education in michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,488,719$8,770,555▲ $1,281,836
Savings and Temporary Cash Investments$1,635,649$1,242,870▼ $392,779
Accounts Receivable$655,289$759,071▲ $103,782
Land, Buildings, and Equipment, Net$789,015$719,170▼ $69,845
Prepaid Expenses and Deferred Charges$125,536$209,865▲ $84,329
Cash and Non-Interest-Bearing Accounts$780$780→ $0
Total Assets$12,177,372$13,176,932▲ $999,560
Other Assets Total$1,482,384$1,474,621▼ $7,763
Liabilities
Accounts Payable and Accrued Expenses$918,416$938,458▲ $20,042
Deferred Revenue$728,216$766,491▲ $38,275
Other Liabilities$179,901$219,824▲ $39,923
Total Liabilities$1,826,533$1,924,773▲ $98,240
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,420,410$10,223,029▲ $802,619
Net Assets With Donor Restrictions$930,429$1,029,130▲ $98,701
Total Net Assets Fund Balance$10,350,839$11,252,159▲ $901,320
Total Liabilities and Net Assets / Fund Balance$12,177,372$13,176,932▲ $999,560

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$628,349$991,000$1,619,349
Equipment$90,821$728,478$819,299
Other Assets Org$219,824--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald P WotrubaExecutive DirectorFT$289,587$111,016$400,603
Brad BanasikLegal CounselFT$165,555$47,386$212,941
Kent CartwrightDeputy DirectorFT$140,535$66,768$207,303
Jennifer SmithDirector of Govt RelationsFT$125,533$55,917$181,450
Jason MarentetteDirector of TechnologyFT$125,522$55,793$181,315
Greg SieszputowskiDirector of Leadership SvsFT$120,232$55,253$175,485
Jessica GordonDirector of Pr & CommunicaFT$110,676$55,565$166,241
Julie PierceComptrollerFT$113,383$42,160$155,543

Board Members and Trustees

NameTitle
Donald HublerDirector (nsba Past President)
Stephen J HyerPast President
James JohnsonPresident
Dale WingerdPresident Elect
Pamela DickensonVice President
Birgit McquistonDirector
Brad BaltenspergerDirector
Charlie FulbrightDirector
Dawn KaiserDirector
ELIZABETH O'DELLDirector
Janice HolzDirector
Jill FennessyDirector
John TramontanaDirector
Kenneth StahlDirector
Kristen CambensyDirector
Latrice McclendonDirector
Marc SieglerDirector
Matthew R ShowalterDirector
Rick DernbergerDirector
Roderick MeansDirector
Shalanda HuntDirector
Yasmeen YoungsDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Dr Rodney GreenRecruiting & Liaison3894 HIGHCREST DR, Brighton, MI 48116$186,923
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,468,445
Investment Income
$79,609
Other Revenue
$1,790,458
Change in Net Assets
$99,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,244,105
Revenue Not Reported on Financial Statements
$94,407
Revenue Not Reported on Form 990
$801,373
Total Revenue per Audited Statements
$8,045,478
Total Revenue per Form 990
$7,338,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,243,776
Other Expenses$2,940,220
Grants and Similar Amounts Paid$54,569
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,035,583$402,193-$2,437,776
Current Officers, Directors, Trustees, and Key Employees$680,186$134,392-$814,578
Fees for Services Other$716,063$46,765-$762,828
Other Employee Benefits$442,570$87,443-$530,013
Conferences and Meetings$475,191$7,127-$482,318
Office Expenses$269,091$110,797-$379,888
Depreciation Depletion-$285,368-$285,368
Pension Plan Contributions$200,052$39,526-$239,578
Payroll Taxes$185,461$36,370-$221,831
Travel$148,805$14,351-$163,156
Occupancy-$116,938-$116,938
Fees for Service Investment Mgmnt Fees$7,757$105,161-$112,918
Grants to Domestic Orgs$54,569--$54,569
Insurance-$34,147-$34,147
Other Expenses$16,603$10,170-$26,773
Fees for Services Accounting-$19,000-$19,000
Information Technology-$4,219-$4,219
Fees for Services Lobbying$2,271--$2,271
Fees for Services Legal-$235-$235
Total Functional Expenses$5,843,948$1,394,617$0$7,238,565

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,238,565
Expenses per Audited Statements$7,144,158
Total Expenses per Audited Statements$7,144,158
Expenses Not Reported on Financial Statements$94,407
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oakland Intermediate School DistrictWaterford, MI501(c)(3)To Reimburse for Activities That Support County School Board Group Activities.$0
Wayne County Regional Education Service AgencyWayne, MI501(c)(3)To Reimburse for Activities That Support County School Board Group Activities$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$219,824
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Members include michigan boards of education.

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

Members of the governing body are elected by member boards. Some board of director positions are regional and are elected by members in that region, and others are elected by the membership groups as defined in the bylaws.

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

Decisions made by the governing body are subject to approval by members if these decisions affect the bylaws.

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

The 990 is provided electronically to all members of the board. Questions and comments are solicited prior to filing. After any concerns presented by the board are addressed, the executive director signs and files the return. A copy of the 990 is provided on both the public website and the boards administrative document storage site.

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

Officers, directors and employees are required to update the conflict of interest form annually, and are required to inform management of any changes that may occur between written updates. The forms are reviewed by the executive staff and a process is in place to follow up on any potential conflict.

Form 990, Part VI, Section B, Line 15

The governing board conducts an annual performance review of the executive director. The executive director's compensation is reviewed annually by the board with the assistance of an outside compensation consultant. The board reviews the compensations consultant's report, along with total compensation reports from three outside sources including one national, one state, and one local compensation study. Compensation of the executive director is then considered, approved and documented in the minutes of the executive session of the board of directors. Compensation for all other staff is benchmarked to market national and regional market studies on at least a biannual basis. Any changes to total compensation for staff are then considered by and approved as part of the annual budget process and documented in the minutes of the board of directors.

Form 990, Part VI, Section C, Line 19

All information is available upon request. Form 990 is also posted annually on guidestar's website. The 990 is public information through the michigan attorney general's office. Financial reports are included in the annual report which is distributed to members and available on the website. Readers are invited to contact the business office to request additional information.

Filing and Contact Details

Filer

Filer Name
Michigan Association of School Boards
EIN
38-1323441
Phone
5173275900
Address
1001 CENTENNIAL WAY 400, LANSING, MI 48917-9279

Signing Officer

Name
Donald Wotruba
Title
Executive Director
Phone
5173275900
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Wotruba
Formed
1949
Legal Domicile
Mi
Voting Board Members
23
Independent Board Members
23
Employees
36
Volunteers
40

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Mikula CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services: program service expenses 716,063. Management and general expenses 46,765. Fundraising expenses 0. Total expenses 762,828.

Financial Statement Notes

PART X, LINE 2:

In the preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state and local tax returns generally remain open for examination by the various taxing authorities for a period of three to four years.

Raw XML AppendixShowing 400 of 912 raw XML fields

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/Form990PartVIISectionAGrp/PersonNm2MATTHEW R SHOWALTER
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNETH STAHL
IRS990/Form990PartVIISectionAGrp/PersonNm4JANICE HOLZ
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IRS990/Form990PartVIISectionAGrp/PersonNm8BIRGIT MCQUISTON
IRS990/Form990PartVIISectionAGrp/PersonNm9MARC SIEGLER
IRS990/Form990PartVIISectionAGrp/PersonNm10RODERICK MEANS
IRS990/Form990PartVIISectionAGrp/PersonNm11ELIZABETH O'DELL
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IRS990/Form990PartVIISectionAGrp/PersonNm13CHARLIE FULBRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm14RICK DERNBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm15JILL FENNESSY
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN TRAMONTANA
IRS990/Form990PartVIISectionAGrp/PersonNm17DONALD HUBLER
IRS990/Form990PartVIISectionAGrp/PersonNm18JAMES JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm19PAMELA DICKENSON
IRS990/Form990PartVIISectionAGrp/PersonNm20DALE WINGERD
IRS990/Form990PartVIISectionAGrp/PersonNm21STEPHEN J HYER
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IRS990/Form990PartVIISectionAGrp/PersonNm23JULIE PIERCE
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IRS990/Form990PartVIISectionAGrp/PersonNm25JENNIFER SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm26KENT CARTWRIGHT
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IRS990/Form990PartVIISectionAGrp/PersonNm28GREG SIESZPUTOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm29JESSICA GORDON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR (NSBA PAST PRESIDENT)
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt21PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23COMPTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt24LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF GOVT RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt26DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR OF LEADERSHIP SVS
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR OF PR & COMMUNICA
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IRS990/MissionDesc0THE MISSION OF THE MICHIGAN ASSOCIATION OF SCHOOL BOARDS IS TO PROVIDE HIGH-QUALITY EDUCATIONAL LEADERSHIP SERVICES FOR ALL MICHIGAN BOARDS OF EDUCATION, AND TO ADVOCATE FOR AN EQUITABLE AND EXCEPTIONAL PUBLIC EDUCATION FOR ALL STUDENTS.
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