Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
EIN 38-2382144 • 501(c)3 • Lansing, MI
Profile
The mission of msbo is to continually improve the leadership of and management in school business and operational services, while enhancing the professional, social, and economic well-being of its members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 5.8% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Up$9,510,049
Up $1,412,554 (+17%) from 2023
Liabilities
Down$344,445
Down $214,118 (-38%) from 2023
Net Assets
Up$9,165,604
Up $1,626,672 (+22%) from 2023
Revenue
Up$5,372,756
Up $407,013 (+8.2%) from 2023
Expenses
Up$3,717,947
Up $64,408 (+1.8%) from 2023
Net Income
Up$1,654,809
Up $342,605 (+26%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.
The mission of msbo is to continually improve the leadership and management in school business and operational services, while enhancing the professional, social, and economic well-being of its members.
The mission of msbo is to continually improve the leadership of and management in school business and operational services, while enhancing the professional, social, and economic well-being of its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $3,150,563 | $3,883,124 | ▲ $732,561 |
| Investments Other Securities | $787,671 | $713,284 | ▼ $74,387 |
| Accounts Receivable | $153,132 | $223,277 | ▲ $70,145 |
| Cash and Non-Interest-Bearing Accounts | $262,365 | $188,845 | ▼ $73,520 |
| Land, Buildings, and Equipment, Net | $49,899 | $71,770 | ▲ $21,871 |
| Prepaid Expenses and Deferred Charges | $54,649 | $55,960 | ▲ $1,311 |
| Total Assets | $4,458,279 | $5,136,260 | ▲ $677,981 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $156,469 | $409,481 | ▲ $253,012 |
| Deferred Revenue | $151,212 | $157,612 | ▲ $6,400 |
| Total Liabilities | $307,681 | $567,093 | ▲ $259,412 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,150,598 | $4,569,167 | ▲ $418,569 |
| Total Net Assets Fund Balance | $4,150,598 | $4,569,167 | ▲ $418,569 |
| Total Liabilities and Net Assets / Fund Balance | $4,458,279 | $5,136,260 | ▲ $677,981 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $37,379 | $222,137 | $259,516 |
| Other Land Buildings | $34,391 | $54,538 | $88,929 |
| Other Securities | $710,784 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Martell | Executive Director | FT | $177,328 | $91,866 | $269,194 |
| Robert Dwan | Assoc. Executive Director | FT | $132,056 | $59,852 | $191,908 |
| Scott Little | Assoc. Executive Director | FT | $114,286 | $52,905 | $167,191 |
| Name | Title |
|---|---|
| Cheryl Wald - Thru May 4 2017 | Immediate Past President |
| Tamera Powers | Immediate Past President |
| Steve Ezikian | President |
| Bill Chatfield | Director |
| Deanna Mayer | Director |
| Diane M Block | Director |
| Julie Omer - as of May 5 2017 | Director |
| Kent J Cartwright | Director |
| Mike Hagerty | Director |
| Tom Armstrong | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,474,446 |
| Other Expenses | $1,026,651 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $657,710 | $164,427 | - | $822,137 |
| Conferences and Meetings | $588,238 | - | - | $588,238 |
| Other Employee Benefits | $280,156 | $70,039 | - | $350,195 |
| Current Officers, Directors, Trustees, and Key Employees | $212,563 | $53,141 | - | $265,704 |
| Fees for Services Other | - | $147,443 | - | $147,443 |
| Office Expenses | - | $106,854 | - | $106,854 |
| Depreciation Depletion | - | $37,609 | - | $37,609 |
| Payroll Taxes | $29,128 | $7,282 | - | $36,410 |
| Occupancy | - | $33,248 | - | $33,248 |
| Fees for Services Legal | - | $17,393 | - | $17,393 |
| All Other Expenses | - | $15,961 | - | $15,961 |
| Travel | $12,076 | $3,627 | - | $15,703 |
| Insurance | - | $15,093 | - | $15,093 |
| Fees for Services Accounting | - | $14,700 | - | $14,700 |
| Other Expenses | $3,039 | $31,370 | - | $3,039 |
| Total Functional Expenses | $1,782,910 | $718,187 | $0 | $2,501,097 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,501,097 |
| Total Expenses per Form 990 | $2,501,097 |
| Total Expenses per Audited Statements | $2,491,314 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $-9,783 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“This organization has different types of membership. Active members are school district employees, associate members are businesses and there are also emeritus members.”
“Active members (school district employees) each have the right to a vote for the board of directors - associate (businesses) and emeritus members have no voting rights.”
“Dues increases must be approved by the membership if it's larger than the limit set for each year.”
“The organization does not have any committees with authority to act on behalf of the governing body.”
“A copy of form 990 is sent to all members on the board for review as well as reviewed by the executive director and accountant before filing.”
“Officers, directors and key employees are covered under the conflict of interest policy. It is the responsibility of the president to inform board members of potential or existing conflicts of interest. The board will monitor and enforce compliance with the policy requiring officers, directors and key employees to annually certify in writing any potential conflicts of interest. If there is a potential conflict, the president will share the information with the board. The board member with the conflict would then abstain from voting if appropriate.”
“In 2008, a salary survey was conducted for all employees comparing salaries to others in the same industry. Also executive director's salary is compared to other educational associations executive director salaries and to similar organizations 990 information annually. Executive director's salary is reviewed and approved by board of directors annually.”
“Governing documents, conflict of interest policy and financial statements are available upon request.”
“Loss on investment in melg -24,682. Loss on investment in miem -52,519.”
“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the irs or other applicable taxing authorities. Management has analyzed the tax positions taken by the association and has concluded that as of june 30, 2017 and 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.”
“Contributions included in expenses 9,783.”
“Contributions included in expenses -9,783.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 156469 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 409481 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 153132 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 223277 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF MSBO IS TO CONTINUALLY IMPROVE THE LEADERSHIP OF AND MANAGEMENT IN SCHOOL BUSINESS AND OPERATIONAL SERVICES, WHILE ENHANCING THE PROFESSIONAL, SOCIAL, AND ECONOMIC WELL-BEING OF ITS MEMBERS. |
| IRS990/AllOtherContributionsAmt | 0 | 231918 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15961 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15961 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID MARTELL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5173272580 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1001 CENTENNIAL WAY No 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LANSING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48917 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 262365 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 188845 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 53141 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 212563 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 265704 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 588238 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 588238 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 231918 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 32999 |
| IRS990/CYOtherExpensesAmt | 0 | 1026651 |
| IRS990/CYOtherRevenueAmt | 0 | 617964 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2113986 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 495770 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1474446 |
| IRS990/CYTotalExpensesAmt | 0 | 2501097 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2996867 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 151212 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 157612 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 37609 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 37609 |
| IRS990/Desc | 0 | MSBO ANNUAL STATE CONFERENCES HELD FOR MICHIGAN SCHOOL BUSINESS OFFICIALS (MEMBERS & NONMEMBERS) AND MICHIGAN BUSINESSES. WORKSHOPS AND VENDORS ARE SPONSORED. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1279385 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14700 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14700 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 17393 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17393 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 147443 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 147443 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 66815 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 51534 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 45943 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BILL CHATFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHERYL WALD - THRU MAY 4 2017 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DEANNA MAYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DIANE M BLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KENT J CARTWRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MIKE HAGERTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVE EZIKIAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TAMERA POWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TOM ARMSTRONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JULIE OMER - AS OF MAY 5 2017 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAVID MARTELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ROBERT DWAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | SCOTT LITTLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 202379 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 140374 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 121248 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ASSOC. EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | ASSOC. EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1937 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3000 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 3000 |
| IRS990/GrossReceiptsAmt | 0 | 2996867 |
| IRS990/GroupExemptionNum | 0 | 3239 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 15093 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15093 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 29999 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29999 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 787671 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 713284 |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 276675 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 49899 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 71770 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 348445 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF MSBO IS TO CONTINUALLY IMPROVE THE LEADERSHIP OF AND MANAGEMENT IN SCHOOL BUSINESS AND OPERATIONAL SERVICES, WHILE ENHANCING THE PROFESSIONAL, SOCIAL, AND ECONOMIC WELL-BEING OF ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4150598 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4569167 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 3000 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3000 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -10871 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 33248 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 33248 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 106854 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 106854 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -77201 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 70039 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 280156 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 350195 |
| IRS990/OtherExpensesGrp/Desc | 0 | OFFICER & DIRECTOR EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | DBP EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 31370 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3039 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 31370 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3039 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 164427 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 657710 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 822137 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7282 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29128 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36410 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 54649 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 55960 |
| IRS990/PrincipalOfficerNm | 0 | DAVID MARTELL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PARTICIPANT REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MANAGEMENT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SNAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1256115 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 376628 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 348132 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 133111 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1256115 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 376628 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 348132 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 133111 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MSBO NEWSLETTER AND DIRECTORY (1 ANNUAL DIRECTORY AND 9 MONTHLY NEWSLETTERS) AND SCHOOL FINANCE REFERENCE MANUAL. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 89690 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 55216 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SERVICES AND PROGRAMS FOCUSED ON SCHOOL DISTRICT MANAGEMENT |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 413835 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 472257 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 220558 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 18945 |
| IRS990/PYOtherExpensesAmt | 0 | 903219 |
| IRS990/PYOtherRevenueAmt | 0 | 495499 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2062378 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 485809 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1408352 |
| IRS990/PYTotalExpensesAmt | 0 | 2311571 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2797380 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 495770 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1587773 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 591300 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 617964 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 26664 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3150563 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3883124 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 578790 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 536409 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 523965 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 317108 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 304380 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2260652 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 621299 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 506764 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 401738 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 84654 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 124058 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1738513 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1767114 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1746527 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1548778 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1984593 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1871304 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 8918316 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 621299 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 506764 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 401738 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 84654 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 124058 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1738513 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.13410 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.10480 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 590 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 7647 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 8237 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5885 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8580 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9645 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11795 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 35905 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.86250 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.89160 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 11178968 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2345904 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2282936 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2072743 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2301701 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2175684 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 11178968 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2967203 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2795585 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2483061 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2396590 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2319184 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 12961623 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 37379 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 222137 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 259516 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -9783 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2501097 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -9783 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 34391 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 54538 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 88929 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 9783 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 2500 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 710784 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | INVESTMENT IN MIEM |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | INVESTMENT IN MELG |
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