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Webinar: Cost Effectiveness By Division

Webinar: Cost Effectiveness By Division

Wednesday, March 24, 2021
2:00 PM - 3:00 PM (EDT)

Event Details

Tools to determine operating costs by division

The Cost Effectiveness by Division template, prepared in conjunction with NAIS, uses several assumptions to allocate the revenue and expenses of a school between divisions. With this information, the school understands the operating loss (or surplus) of each division, the loss (or surplus) per student, and the tuition gap (if any) that needs to be covered through donations or investment earnings. Additionally, a supplemental spreadsheet calculates the costs per Lower School class section, and thus the breakeven number of students needed to cover the direct operating costs of each class section.

Meet the Speaker

Palmer BallPalmer Ball consults with independent school financial operations. She taught the school finance class at Klingenstein (Columbia University) with NBOA and is the ED of PAIS, representing independent schools in SC. Palmer is the Assistant to the Head for Finance at St. Joseph’s Catholic School in Greenville, SC and served as Business Manager at Spartanburg Day for 21 years. Palmer received NBOA’s prestigious Ken White Award, served two terms on NBOA’s Board of Directors, and was elected to ABOIS. She has served on the faculty of NBOA’s Business Officer Institute multiple times and given numerous presentations at national and regional conferences.

  • Learning Objective: Schools will review excel spreadsheet templates that will allow them to determine the operating costs for each of their divisions, the cost per student, the costs of each Lower School class section, and thus the breakeven number of students per Lower School class section.
  • Field of Study: Finance
  • Instructional Method: Group Internet Based
  • Program level: Basic
  • Prerequisites: None
  • Advanced Preparations: None
  • Recommended CPE Credits 1.0 in Finance.


All webinars are $50 per session but are FREE to anyone from a MISBO member school. Webinars are one hour in length and begin at 2pm ET.

CPE Credit

MISBO is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Additional Information

For more information regarding administrative policies such as complaint, refund, and cancellation, call the office at 404-921-3812 or please use the following link: MISBO Webinar Administrative Policies.

Webinar FAQs

For More Information:

Dianne Sagaas
Dianne Sagaas
Director of Professional Development MISBO (404)921-3812