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        <Desc>MASBOs mission is to support school districts in enhancing their business operations. Through the employment of two training and professional development coordinators MASBO offers on-site services and training to school districts seeking assistance in their business offices. These services encompass a wide range of support including filling in for clerk vacancies to perform essential tasks aiding with annual financial reporting and budgeting and providing on-site training for newly hired clerks. Moreover MASBOs interim services address issues such as neglected incorrect or incomplete work in district business offices ensuring compliance with state and federal financial regulations and deadlines.</Desc>
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        <Desc>MASBO provides a variety of professional development opportunities through training events activities and personalized advising sessions facilitated by MASBO staff. These services are available year-round excluding specific summer interim and onsite training programs. Sessions are conducted in person via webinar and by phone to accommodate diverse learning preferences. Complementing these offerings MASBO maintains a comprehensive online resource library accessible to members without restrictions. This repository includes a wealth of materials a monthly newsletter and a calendar featuring key dates to support ongoing professional growth and development.</Desc>
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      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
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      <GrantsToDomesticIndividualsGrp>
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      <BenefitsToMembersGrp>
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        <ProgramServicesAmt>83288</ProgramServicesAmt>
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        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      </GovtFurnSrvcFcltsVl509Grp>
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        <CurrentTaxYearMinus3YearsAmt>351753</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>481279</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>433763</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>529477</CurrentTaxYearAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      <SubstantialContributorsAmtGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
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      <SubstAndDsqlfyPrsnsTotGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      <PublicSupportTotal509Amt>2093559</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>92070</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>94496</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>145324</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145003</CurrentTaxYearAmt>
        <TotalAmt>584319</TotalAmt>
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      <Post1975UBTIGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>92070</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>94496</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107426</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>145324</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145003</CurrentTaxYearAmt>
        <TotalAmt>584319</TotalAmt>
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      <NetIncomeFromOtherUBIGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>389357</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>446249</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>588705</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>579087</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>674480</CurrentTaxYearAmt>
        <TotalAmt>2677878</TotalAmt>
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      <PublicSupportCY509Pct>0.7818</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.7737</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.2182</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.2263</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="IRS990ScheduleC1" documentName="IRS990ScheduleC">
      <TotalGrassrootsLobbyingGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotalGrassrootsLobbyingGrp>
      <TotalDirectLobbyingGrp>
        <FilingOrganizationsTotalAmt>10431</FilingOrganizationsTotalAmt>
      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>10431</FilingOrganizationsTotalAmt>
      </TotalLobbyingExpendGrp>
      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>562915</FilingOrganizationsTotalAmt>
      </OtherExemptPurposeExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>573346</FilingOrganizationsTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>111001</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>27750</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <TotLbbyngGrassrootMnsNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotLbbyngGrassrootMnsNonTxGrp>
      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotLbbyExpendMnsLbbyngNonTxGrp>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>938667</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>89219</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>101783</CurrentYearMinus1Amt>
        <CurrentYearAmt>111001</CurrentYearAmt>
        <TotalAmt>1240670</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>1861005</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>2072</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>7031</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>2942</CurrentYearMinus1Amt>
        <CurrentYearAmt>10431</CurrentYearAmt>
        <TotalAmt>22476</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>23467</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>22304</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>25445</CurrentYearMinus1Amt>
        <CurrentYearAmt>27750</CurrentYearAmt>
        <TotalAmt>98966</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>148449</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>2072</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>0</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>0</CurrentYearMinus1Amt>
        <CurrentYearAmt>0</CurrentYearAmt>
        <TotalAmt>2072</TotalAmt>
      </AvgGrassrootsLobbyingExpendGrp>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 8a</FormAndLineReferenceDesc>
        <ExplanationTxt>Notes on each agenda item is taken at the meeting. Draft minutes of the meeting are reviewed and approved by the board of directors at their next meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11a</FormAndLineReferenceDesc>
        <ExplanationTxt>Provided to each member of the organization via email and discussion at a meeting prior to submission.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Comparison to similar positions in the state.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>