2026-05-08T14:29:56-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2024-07-01 810232126 MONTANA HIGH SCHOOL ASSOCIATION MONT 4064426010 631 N LAST CHANCE GULCH HELENA MT 59601 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 4064426010 2026-05-05 1 1 SAM BRUNSON CPA P01696998 4067281800 2026-05-05 2024 2025-03-06 01:10:19Z X BRIAN MICHELOTTI 631 N LAST CHANCE GULCH HELENA MT 59601 1672139 0 X WWW.MHSA.ORG X 1942 MT ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS. 8 8 7 8 0 0 1354506 1411019 89443 91235 72654 98400 66920 71485 1583523 1672139 0 0 0 0 710171 795232 0 0 0 523811 433291 1233982 1228523 349541 443616 2612203 3604351 408707 1188323 2203496 2416028 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. 0 0 379876 0 162720 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. 379876 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 101 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 1 0 1 1 1 1 1 0 0 1 0 0 0 0 1 0 X THE ORGANIZATION 4064426010 631 N LAST CHANCE GULCH HELENA MT 59601 JOHN FITZGERALD PRESIDENT 1.00 X X 0 0 0 KARA TRIPLETT VICE PRESIDENT 1.00 X X 0 0 0 ARIC HARRIS DIRECTOR 1.00 X 0 0 0 JOE MCELROY DIRECTOR 1.00 X 0 0 0 DAN MILLS DIRECTOR 1.00 X 0 0 0 JIMMY PATELIS DIRECTOR 1.00 X 0 0 0 DEE PRETTY ON TOP DIRECTOR 1.00 X 0 0 0 KRYSTAL ZENTNER DIRECTOR 1.00 X 0 0 0 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 40.00 X 134640 0 36018 134640 0 36018 1 0 1 0 0 770621 640398 29448 1411019 STATE TRACK MEET 611710 88536 88536 SUPPLY SALES 611710 2699 2699 91235 98400 98400 BROADCAST RIGHTS 611710 48940 48940 FEES 611710 18765 18765 AIM HIGHER 611710 3780 3780 71485 1672139 162720 0 98400 153584 9223 144361 424112 25469 398643 33274 1998 31276 137861 8278 129583 46401 2786 43615 22764 22764 26764 26764 2977 2977 13322 13322 12022 12022 13670 13670 104413 88208 16205 10649 10649 28412 7075 21337 443 443 AWARDS 91033 91033 SUPPLIES 51908 51908 AUTO EXPENSE 19069 19069 DUES 3325 3325 32520 26069 6451 1228523 379876 848647 0 577610 238650 1889198 1967612 0 69128 0 62284 1888158 641844 115088 1246314 30307 20363 2612203 3604351 2858 259102 248250 165515 127174 36358 0 706808 30425 20540 408707 1188323 X 2203496 2416028 0 0 2203496 2416028 2612203 3604351 443616 27321 -258405 0 X X 0 1 X 1 0 X 1097514 1114779 1436660 1354506 1411019 6414478 111011 125816 114040 156363 162720 669950 1208525 1240595 1550700 1510869 1573739 7084428 610950 585950 610950 1807850 33408 77040 21411 60082 97191 289132 33408 77040 632361 646032 708141 2096982 4987446 33601 36027 45074 72654 98400 285756 33601 36027 45074 72654 98400 285756 1242126 1276622 1595774 1583523 1672139 7370184 0.67670 0.76570 0.03880 0.03010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 8474 8474 954592 147650 806942 391909 416040 -24131 533183 78154 455029 1246314 OPERATING LEASE OBLIGATION 20540 20540 1744433 27321 44973 72294 1672139 0 1672139 1273496 44973 44973 1228523 0 1228523 PART IV, LINE 2B: THE ASSOCIATION MANAGES AN ESCROW ACCOUNT FOR REVENUES AND EXPENSES RELATED TO MONTANA HIGH SCHOOL STATE TOURNAMENTS. X X 0 0 0 0 0 0 0 0 0 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 134640 0 0 0 0 0 10009 0 26009 0 170658 0 0 0 X APPAREL AND MERCHANDISE 1 27898 X SPORTING EQUIPMENT 3 1549 0 0 0 0 PART I, COLUMN (B): AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE TOTAL AMOUNT OF CONTRIBUTORS. 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.