MONTANA HIGH SCHOOL ASSOCIATION: Form 990, tax year 2024
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- Organization
- MONTANA HIGH SCHOOL ASSOCIATION (EIN 81-0232126)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-08
- IRS object ID
- 202641289349302764
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-08T14:29:56-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 393647910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 105 E PINE ST UPPER FLOOR | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810232126 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA HIGH SCHOOL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4064426010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 631 N LAST CHANCE GULCH | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN MICHELOTTI | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4064426010 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAM BRUNSON CPA | PreparerPersonNm |
| PTIN | P01696998 | PTIN |
| Phone | 4067281800 | PhoneNum |
| Preparation | 2026-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | BRIAN MICHELOTTI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 631 N LAST CHANCE GULCH | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,672,139 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MHSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1942 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,354,506 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,411,019 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $89,443 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91,235 | CYProgramServiceRevenueAmt |
| PY Investment Income | $72,654 | PYInvestmentIncomeAmt |
| CY Investment Income | $98,400 | CYInvestmentIncomeAmt |
| PY Other Revenue | $66,920 | PYOtherRevenueAmt |
| CY Other Revenue | $71,485 | CYOtherRevenueAmt |
| PY Total Revenue | $1,583,523 | PYTotalRevenueAmt |
| CY Total Revenue | $1,672,139 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $710,171 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $795,232 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $523,811 | PYOtherExpensesAmt |
| CY Other Expenses | $433,291 | CYOtherExpensesAmt |
| PY Total Expenses | $1,233,982 | PYTotalExpensesAmt |
| CY Total Expenses | $1,228,523 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $349,541 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $443,616 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,612,203 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,604,351 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $408,707 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,188,323 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,203,496 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,416,028 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ASSURE THAT THE MEMBERSHIP IS PROVIDED WITH LEADERSHIP AND SUPPORT IN ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR THE GROWTH AND EDUCATIONAL EXPERIENCE FOR STUDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $379,876 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $162,720 | RevenueAmt |
| Desc | ADMINISTRATION OF ALL MONTANA PUBLIC HIGH SCHOOL ACTIVITIES, INCLUDING ALL LEVELS OF POST SEASON COMPETITION.EDUCATIONAL SERVICES PROVIDED TO MEMBER SCHOOLS - ONLINE CLINICS INCLUDING NEW ADMINISTRATORS, SPORTSMANSHIP, ELIGIBILITY AND EQUITY, SPORTS SPECIFIC RULES CLINICS, TOURNAMENT MANAGER WORKSHOPS, UNDERSTANDING COPYRIGHT AND COMPLIANCE COURSE, AND CONCUSSION AWARENESS COURSE. | Desc |
| Total Program Service Expenses | $379,876 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 101 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064426010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 631 N LAST CHANCE GULCH | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN FITZGERALD | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KARA TRIPLETT | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ARIC HARRIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE MCELROY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAN MILLS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIMMY PATELIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEE PRETTY ON TOP | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KRYSTAL ZENTNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN MICHELOTTI | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $134,640 | $0 | $36,018 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $134,640 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $36,018 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $770,621 | MembershipDuesAmt |
| All Other Contributions | $640,398 | AllOtherContributionsAmt |
| Noncash Contributions | $29,448 | NoncashContributionsAmt |
| Total Contributions | $1,411,019 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE TRACK MEET | 611710 | $88,536 | $88,536 |
| SUPPLY SALES | 611710 | $2,699 | $2,699 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91,235 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,400 | TotalRevenueColumnAmt |
| Exclusion | $98,400 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BROADCAST RIGHTS | 611710 | $48,940 | $48,940 |
| FEES | 611710 | $18,765 | $18,765 |
| AIM HIGHER | 611710 | $3,780 | $3,780 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $71,485 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,672,139 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $162,720 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $98,400 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,584 | TotalAmt |
| Program Services | $9,223 | ProgramServicesAmt |
| Management And General | $144,361 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,112 | TotalAmt |
| Program Services | $25,469 | ProgramServicesAmt |
| Management And General | $398,643 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,274 | TotalAmt |
| Program Services | $1,998 | ProgramServicesAmt |
| Management And General | $31,276 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,861 | TotalAmt |
| Program Services | $8,278 | ProgramServicesAmt |
| Management And General | $129,583 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,401 | TotalAmt |
| Program Services | $2,786 | ProgramServicesAmt |
| Management And General | $43,615 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,764 | TotalAmt |
| Program Services | $22,764 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,764 | TotalAmt |
| Management And General | $26,764 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,977 | TotalAmt |
| Management And General | $2,977 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,322 | TotalAmt |
| Management And General | $13,322 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,022 | TotalAmt |
| Program Services | $12,022 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,670 | TotalAmt |
| Management And General | $13,670 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,413 | TotalAmt |
| Program Services | $88,208 | ProgramServicesAmt |
| Management And General | $16,205 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,649 | TotalAmt |
| Program Services | $10,649 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,412 | TotalAmt |
| Program Services | $7,075 | ProgramServicesAmt |
| Management And General | $21,337 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $443 | TotalAmt |
| Management And General | $443 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| AWARDS | $91,033 | $91,033 |
| SUPPLIES | $51,908 | $51,908 |
| AUTO EXPENSE | $19,069 | $19,069 |
| DUES | $3,325 | $3,325 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,520 | TotalAmt |
| Program Services | $26,069 | ProgramServicesAmt |
| Management And General | $6,451 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,228,523 | TotalAmt |
| Program Services | $379,876 | ProgramServicesAmt |
| Management And General | $848,647 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,610 | BOYAmt |
| EOY | $238,650 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,889,198 | BOYAmt |
| EOY | $1,967,612 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $69,128 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $62,284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,888,158 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $641,844 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,088 | BOYAmt |
| EOY | $1,246,314 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,307 | BOYAmt |
| EOY | $20,363 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,612,203 | BOYAmt |
| EOY | $3,604,351 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,858 | BOYAmt |
| EOY | $259,102 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,250 | BOYAmt |
| EOY | $165,515 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,174 | BOYAmt |
| EOY | $36,358 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $706,808 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,425 | BOYAmt |
| EOY | $20,540 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,707 | BOYAmt |
| EOY | $1,188,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,203,496 | BOYAmt |
| EOY | $2,416,028 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,203,496 | BOYAmt |
| EOY | $2,416,028 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,612,203 | BOYAmt |
| EOY | $3,604,351 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $443,616 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $27,321 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$258,405 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,097,514 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,114,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,436,660 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,354,506 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,411,019 | CurrentTaxYearAmt |
| Total | $6,414,478 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $111,011 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,816 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,040 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $156,363 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $162,720 | CurrentTaxYearAmt |
| Total | $669,950 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,208,525 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,240,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,550,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,510,869 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,573,739 | CurrentTaxYearAmt |
| Total | $7,084,428 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $610,950 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $585,950 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $610,950 | CurrentTaxYearAmt |
| Total | $1,807,850 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,408 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $77,040 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,411 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97,191 | CurrentTaxYearAmt |
| Total | $289,132 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,408 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $77,040 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $632,361 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $646,032 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $708,141 | CurrentTaxYearAmt |
| Total | $2,096,982 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,987,446 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,601 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,027 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,400 | CurrentTaxYearAmt |
| Total | $285,756 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,601 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,027 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,400 | CurrentTaxYearAmt |
| Total | $285,756 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,242,126 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,276,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,595,774 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,583,523 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,672,139 | CurrentTaxYearAmt |
| Total | $7,370,184 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.67670 | PublicSupportCY509Pct |
| Public Support PY509 | 0.76570 | PublicSupportPY509Pct |
| Investment Income CY | 0.03880 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,474 | OtherCostOrOtherBasisAmt |
| Book Value | $8,474 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $954,592 | OtherCostOrOtherBasisAmt |
| Depreciation | $147,650 | DepreciationAmt |
| Book Value | $806,942 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $391,909 | OtherCostOrOtherBasisAmt |
| Depreciation | $416,040 | DepreciationAmt |
| Book Value | -$24,131 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $533,183 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,154 | DepreciationAmt |
| Book Value | $455,029 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,246,314 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE OBLIGATION | Desc |
| Amt | $20,540 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,540 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,744,433 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $27,321 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $44,973 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $72,294 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,672,139 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,672,139 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,273,496 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $44,973 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $44,973 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,228,523 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,228,523 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, LINE 2B: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION MANAGES AN ESCROW ACCOUNT FOR REVENUES AND EXPENSES RELATED TO MONTANA HIGH SCHOOL STATE TOURNAMENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN MICHELOTTI | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $134,640 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $10,009 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $26,009 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $170,658 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt |
|---|---|---|---|
| Yes (X) | APPAREL AND MERCHANDISE | 1 | $27,898 |
| Yes (X) | SPORTING EQUIPMENT | 3 | $1,549 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE TOTAL AMOUNT OF CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION'S BYLAWS WERE UPDATED TO REFLECT THE ADDITION OF THE BOARD POSITION: AMERICAN INDIAN REPRESENTATIVE. |
| FORM 990, PART VI, SECTION A, LINE 6 | ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EVERY SCHOOL THAT PAYS DUES IS A MEMBER AND CAN VOTE ON BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | EVERY SCHOOL THAT PAYS DUES IS A MEMBER AND ARE ALLOWED ONE VOTE ON ALL POLICY CHANGES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE BOARD RECEIVES THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990 PRIOR TO MEETING FOR REVIEW. AT BOARD MEETING MEMBERS ARE ALLOWED TIME TO ASK QUESTIONS TO MANAGEMENT AND THE TAX RETURN PREPARER. A MOTION IS THEN MADE TO APPROVE THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE ORGANIZATION'S OFFICER AND STAFF SALARIES ARE APPROVED BY THE EXECUTIVE BOARD. THE EXECUTIVE BOARD MEMBERS ARE NOT PAID EXCEPT FOR REIMBURSEMENTS FOR TRAVEL EXPENSES RELATED TO ASSOCIATION BUSINESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE BOARD MAKES ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990 PART XII, LINE 1 | DURING THE FISCAL YEAR, THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM THE MODIFIED CASH METHOD TO THE ACCRUAL METHOD TO CONFORM WITH U.S. GAAP. A CUMULATIVE ADJUSTMENT OF $258,405 WAS RECORDED AS A NET ASSET ADJUSTMENT DURING THE YEAR. PRIOR YEAR AMOUNTS WERE NOT RESTATED. |
| FORM 990 PART XII, LINE 2C | THIS PROCESS IS UNCHANGED FROM PRIOR YEARS. |