2026-04-15T11:37:21-05:00 2025-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-07-01 382382144 MICHIGAN SCHOOL BUSINESS OFFICIALS MICH 5173275920 1001 CENTENNIAL WAY 200 LANSING MI 48917 ROBERT DWAN EXECUTIVE DIRECTOR 5173275920 2026-04-15 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2026-04-16 2024 2025-03-06 01:10:19Z ROBERT DWAN 1001 CENTENNIAL WAY 200 LANSING MI 48917 5807131 0 3239 X WWW.MSBO.ORG X 1937 MI 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. 9 9 17 310 26664 0 754758 304020 2640499 3421110 409899 430914 1567600 1651087 5372756 5807131 0 0 0 0 1919285 2241727 0 0 0 1798662 2332450 3717947 4574177 1654809 1232954 9510049 10738947 344445 368789 9165604 10370158 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. 0 0 2220981 2698800 MSBO IN-SERVICE TRAINING WORKSHOPS HELD FOR MICHIGAN SCHOOL BUSINESS OFFICALS (MEMBERS & NONMEMBERS) AND MICHIGAN BUSINESSES WHO PROVIDE PRODUCTS AND SERVICES TO MICHIGAN SCHOOLS. 718117 666748 SERVICES AND PROGRAMS FOCUSED ON SCHOOL DISTRICT MANAGMENT. 22210 55562 MSBO NEWSLETTERS AND DIRECTORY (1 ANNUAL DIRECTORY AND 9 MONTHLY NEWSLETTERS). 2961308 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 17 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 1 MI X ROBERT DWAN 5173275920 1001 CENTENNIAL WAY 200 LANSING MI 48917 ANTHONY BERTUCCI DIRECTOR 3.00 X 0 0 0 KEVIN KOLB DIRECTOR 3.00 X 0 0 0 BRIAN MARCEL DIRECTOR 3.00 X 0 0 0 KENDRA MESSING DIRECTOR 3.00 X 0 0 0 SHARON RASCHKE DIRECTOR 3.00 X 0 0 0 MICHELLE SINE DIRECTOR 3.00 X 0 0 0 JULIE WILLIAMS-MUZ PRESIDENT-ELECT 3.00 X X 0 0 0 MARY BETH ROGERS IMMEDIATE PAST PRESIDENT 3.00 X X 0 0 0 STEPHANIE WEESE PRESIDENT 3.00 X X 0 0 0 ROBERT DWAN EXECUTIVE DIRECTOR 40.00 X 247602 0 91728 JASON HELSON ASSOC EXECUTIVE DIRECTOR OF FINANCE 40.00 X 166341 0 60555 NANCY HAWKINS ASSOC EXECUTIVE DIRECTOR OF COMMS 40.00 X 120762 0 38869 DEBRA KOPKAU DIRECTOR OF CERTIFICATION 40.00 X 119965 0 52714 DENEEN HANSEN DIRECTOR OF OPERATIONS 40.00 X 113062 0 34931 CHRIS TWITCHELL DIRECTOR OF BUSINESS 40.00 X 107114 0 7623 874846 0 286420 6 0 1 0 0 304020 304020 CONFERENCES 900099 1772192 1772192 MEMBERSHIP DUES 900099 666745 666745 CERTIFICATION CLASSES 900099 477430 477430 OTHER WORKSHOPS 900099 372290 372290 PARTICIPANT REVENUE 900099 132453 132453 3421110 430914 430914 1651087 26664 1624423 5807131 3421110 26664 2055337 319692 319692 1317183 1143724 173459 217481 190071 27410 274068 228894 45174 113303 83187 30116 12892 12892 50501 50501 31849 2584 29265 14500 14500 139577 25242 114335 408980 408980 45555 6719 38836 142242 109788 32454 1267240 1151031 116209 49799 49799 32057 32057 OFFICER & DIRECTOR EXPE 78669 78669 BAD DEBT EXPENSE 34416 34416 MISCELLANEOUS EXPENSE 24173 5568 18605 4574177 2961308 1612869 0 158394 681036 8351004 9081774 174688 150038 65973 87751 532563 414581 115454 117982 644536 620366 9510049 10738947 115315 223165 229130 145624 344445 368789 X 9165604 10370158 9165604 10370158 9510049 10738947 1232954 -28400 0 X 0 1 X 1 0 X 105630 221590 528504 754758 304020 1914502 1986940 2529008 2973968 3261282 3421110 14172308 2092570 2750598 3502472 4016040 3725130 16086810 0 0 0 16086810 734873 658395 1407283 1950835 2055337 6806723 734873 658395 1407283 1950835 2055337 6806723 2827443 3408993 4909755 5966875 5780467 22893533 0.70270 0.69870 0.29730 0.30130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 426972 380377 46595 105591 34204 71387 117982 INVESTMENT IN MELG 620366 C 620366 X 5778731 -28400 -28400 5807131 0 5807131 4574177 0 4574177 0 4574177 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. X 0 0 X X X X 0 0 0 0 0 0 0 1 0 ROBERT DWAN EXECUTIVE DIRECTOR 241302 0 6300 0 0 0 53984 0 37744 0 339330 0 0 0 JASON HELSON ASSOC EXECUTIVE DIRECTOR OF FINANCE 161533 0 4808 0 0 0 29142 0 31413 0 226896 0 0 0 DEBRA KOPKAU DIRECTOR OF CERTIFICATION 114757 0 5208 0 0 0 21104 0 31610 0 172679 0 0 0 NANCY HAWKINS ASSOC EXECUTIVE DIRECTOR OF COMMS 115454 0 5308 0 0 0 21169 0 17700 0 159631 0 0 0 PART I, LINE 1A THE SPOUSES OF THE PRESIDENT, PRESIDENT-ELECT, EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR ARE ALLOWED TO TRAVEL TO SPECIFIC CONFERENCES AS INDICATED BY THE BOARD. TRAVEL BENEFITS ARE TREATED AS TAXABLE COMPENSATION IF BENEFIT IS UTILIZED. PART I, LINE 7 BONUSES FOR THE EXECUTIVE DIRECTOR ARE AT THE DISCRETION OF THE BOARD OF DIRECTORS. BONUSES FOR THE DEPUTY EXECUTIVE DIRECTOR AND ASSOCIATE EXECUTIVE DIRECTOR ARE AT THE DISCRETION OF THE EXECUTIVE DIRECTOR FORM 990, PART VI, SECTION A, LINE 6 THIS ORGANIZATION HAS DIFFERENT TYPES OF MEMBERSHIP. ACTIVE MEMBERS ARE SCHOOL DISTRICT EMPLOYEES, ASSOCIATE MEMBERS ARE BUSINESSES AND THERE ARE ALSO EMERITUS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A 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. FORM 990, PART VI, SECTION A, LINE 7B DUES INCREASES MUST BE APPROVED BY THE MEMBERSHIP IF IT'S LARGER THAN THE LIMIT SET FOR EACH YEAR. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B 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. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. IT IS THE RESPONSIBILTY 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 ANNUAL CERTIFY IN WRITING ANY POTENTIAL CONFLICTS OF INTEREST. IF THERE IS A POTENTIAL CONFLICT OF INTEREST, THE PRESIDENT WILL SHARE THE INFORMATION WITH THE BAORD. THE BOARD MEMBER WITH THE CONFLICT WILL ABSTAIN FROM VOTING IF APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 IN 2023, 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 ASSOCATIONS EXECUTIVE DIRECTOR SALARIES AND TO SIMILAR ORGANZIATIONS 990 INFORMATION ANNUALLY. EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVALIABLE UPON REQUEST. MICHIGAN EDUCATION LEADERSHIP GROUP 1001 CENTENNIAL WAY LANSING MI 48917 383318753 FORMED TO HOLD PROPERTY FOR MASA, MSBO, MASSP & MASB MI 501(C)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0