2025-03-03T13:39:44-06:00 2024-06-30 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-07-01 810232126 MONTANA HIGH SCHOOL ASSOCIATION MONT 4064426010 1 SOUTH DAKOTA AVE HELENA MT 59601 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 4064426010 2025-03-03 1 1 SAM BRUNSON CPA P01696998 4067281800 2025-03-01 2023 2025-03-06 01:10:19Z X BRIAN MICHELOTTI 1 SOUTH DAKOTA AVE HELENA MT 59601 1583523 0 X WWW.MHSA.ORG X 1942 MT ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS. 7 7 8 7 0 0 1436660 1354506 53752 89443 62074 72654 60288 66920 1612774 1583523 0 0 0 0 669158 710171 0 0 0 463136 523811 1132294 1233982 480480 349541 2155269 2612203 310817 408707 1844452 2203496 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 384825 0 156363 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. 384825 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 0 0 0 0 0 0 0 0 0 1 97 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 1 0 X THE ORGANIZATION 4064426010 1 SOUTH DAKOTA AVE HELENA MT 59601 JOHN FITZGERALD PRESIDENT 1.00 X X 0 0 0 KARA TRIPLETT VICE PRESIDENT 1.00 X X 0 0 0 KRYSTAL ZENTNER DIRECTOR 1.00 X 0 0 0 ARIC HARRIS DIRECTOR 1.00 X 0 0 0 JOE MCELROY DIRECTOR 1.00 X 0 0 0 JIMMY PATELIS DIRECTOR 1.00 X 0 0 0 DAN MILLS DIRECTOR 1.00 X 0 0 0 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 40.00 X 126143 0 33863 126143 0 33863 1 0 1 0 0 754726 599780 8830 1354506 STATE TRACK MEET 611710 88998 88998 SUPPLY SALES 611710 445 445 89443 72654 72654 BROADCAST RIGHTS 611710 42554 42554 FEES 611710 20026 20026 AIM HIGHER 611710 4340 4340 66920 1583523 156363 0 72654 132567 9575 122992 379660 27422 352238 43199 3120 40079 116113 8386 107727 38632 2790 35842 39941 39941 25139 25139 26193 26193 15687 15687 27719 27719 25626 25626 104070 91180 12890 18838 4691 14147 23682 23682 AWARDS 90417 90417 SUPPLIES 51683 51683 AUTO EXPENSE 20802 20802 DUES 2615 2615 51399 16516 34883 1233982 384825 849157 0 290477 577610 1762842 1889198 422 0 728520 613432 86806 115088 14722 30307 2155269 2612203 87 2858 220651 248250 75298 127174 14781 30425 310817 408707 X 1844452 2203496 1844452 2203496 2155269 2612203 349541 9503 0 X X 0 1 X 1 0 X 1017239 1097514 1114779 1436660 1354506 6020698 69702 111011 125816 114040 156363 576932 1086941 1208525 1240595 1550700 1510869 6597630 610950 585950 1196900 33408 77040 21411 60082 191941 33408 77040 632361 646032 1388841 5208789 17627 33601 36027 45074 72654 204983 17627 33601 36027 45074 72654 204983 1104568 1242126 1276622 1595774 1583523 6802613 0.76570 0.84730 0.03010 0.02590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 8474 8474 193105 136415 56690 421239 405796 15443 105702 71221 34481 115088 OPERATING LEASE OBLIGATION 30425 30425 1615807 9503 22781 32284 1583523 0 1583523 1256763 22781 22781 1233982 0 1233982 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 126143 0 0 0 0 0 9193 0 24670 0 160006 0 0 0 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 THE ORGANIZATION REPORTS ON A MODIFIED CASH BASIS OF ACCOUNTING. CONSISTENT WITH THE PRIOR YEAR. FORM 990 PART XII, LINE 2C THIS PROCESS IS UNCHANGED FROM PRIOR YEARS. AMENDED FORM 990 - SUMMARY OF CHANGES: THE FORM 990 WAS AMENDED TO TIE TO THE ISSUED AUDITED FINANCIAL STATEMENTS. THE FOLLOWING CHANGES WERE MADE: PART X, LINE 9, PREPAID EXPENSES AND DEFERRED CHARGES, HAS BEEN UPDATED TO REFLECT THE CORRECT ENDING BALANCE. PART X, LINE 16, TOTAL ASSETS, NOW REFLECTS THE CORRECT ENDING BALANCE. PART X, LINE 17, ACCOUNTS PAYABLE AND ACCRUED EXPENSES, HAS BEEN UPDATED TO REFLECT THE CORRECT ENDING BALANCE. PART X, LINE 26, TOTAL LIABILITIES, NOW REFLECTS THE CORRECT ENDING BALANCE. PART X, LINE 33, TOTAL LIABILITIES AND NET ASSETS, NOW REFLECTS THE CORRECT ENDING BALANCE. AS A RESULT OF THE CHANGES DESCRIBED ABOVE, PART I, LINE 20 (TOTAL ASSETS) AND LINE 21 (TOTAL LIABILITIES) HAVE ALSO CHANGED.