Community colleges reflect the unique needs of their communities, and as societal expectations of education and training change, so does the functioning of the college. A little studied yet critically important element of college leadership is the senior business officer, the individual responsible for the variety of services that allow instructors to be paid, buildings to be maintained, and among other activities, campuses to be safe, welcoming environments that offer the amenities that compliment student learning. With increasingly complex rules and regulations impacting community colleges, it is important to understand what these senior business operations positions have oversight for. The exploratory study was conducted to examine organizational structures among senior business officers' divisions in community colleges. Using a content analysis of 60 different comprehensive community colleges similarities were identified across urban, suburban, and rural institutions, but there was also considerable variation in reporting units. Findings also identified areas for further research in order to gain a better understanding of the organizational structure of the senior business officer position.