2024-02-20T09:05:31-06:00 2023-06-30 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2022-07-01 810232126 MONTANA HIGH SCHOOL ASSOCIATION MONT 4064426010 1 SOUTH DAKOTA AVE HELENA MT 59601 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 4064426010 2024-02-15 1 BRIAN MICHELOTTI 999009999 1 SAM BRUNSON CPA P01696998 4067281800 2024-02-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN MICHELOTTI 1 SOUTH DAKOTA AVENUE HELENA MT 59601 1612774 0 X WWW.MHSA.ORG X 1942 MT ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS. 7 7 9 7 0 0 1114779 1436660 50325 53752 36027 62074 75491 60288 1276622 1612774 0 0 0 0 809657 669158 0 0 0 409309 463136 1218966 1132294 57656 480480 1544993 2155269 161682 310817 1383311 1844452 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 365972 0 114040 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. 365972 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 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 39 0 9 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 JIM HAWBAKER PRESIDENT (THRU APRIL 2023) 1.00 X X 0 0 0 STEVE THENNIS PRESIDENT 1.00 X X 0 0 0 DOUG REISIG VICE PRESIDENT (THRU APRIL 2023) 1.00 X X 0 0 0 KRYSTAL ZENTNER VICE PRESIDENT 1.00 X X 0 0 0 JOHN FITZGERALD DIRECTOR 1.00 X 0 0 0 ARIC HARRIS DIRECTOR 1.00 X 0 0 0 LUKE KLOKER DIRECTOR (THRU APRIL 2023) 1.00 X 0 0 0 JOE MCELROY DIRECTOR 1.00 X 0 0 0 JIMMY PATELIS DIRECTOR 1.00 X 0 0 0 KARA TRIPLETT DIRECTOR 1.00 X 0 0 0 BRIAN MICHELOTTI EXECUTIVE DIRECTOR 40.00 X 112033 0 26817 MARK BECKMAN EXECUTIVE DIRECTOR (THRU JUNE 2022) 40.00 X 168678 0 14072 280711 0 40889 2 1 1 0 0 683667 123913 629080 18130 1436660 STATE TRACK MEET 611710 53177 53177 SUPPLY SALES 611710 575 575 53752 45074 45074 17000 0 17000 17000 17000 CONVENTIONS 611710 39393 39393 FEES 611710 20569 20569 BROADCAST RIGHTS 611710 326 326 60288 1612774 114040 0 62074 215715 16591 199124 306191 23549 282642 32415 2493 29922 79091 6083 73008 35746 2749 32997 11088 11088 19223 19223 10830 10830 16464 12392 4072 39680 39680 25844 25844 5586 5586 85663 85604 59 20890 5703 15187 22686 22686 SUPPLIES 91077 91077 AWARDS 79701 79701 AUTO EXPENSE 17163 17163 OTHER GENERAL EXPENSE 9572 4110 5462 7669 7669 1132294 365972 766322 0 150485 290477 1329095 1762842 422 681400 594594 65413 86806 0 14722 1544993 2155269 482 87 161200 220651 75298 0 14781 161682 310817 X 1383311 1844452 1383311 1844452 1544993 2155269 480480 -19339 0 X X 0 1 X 1 0 X 1089070 1017239 1097514 1114779 1436660 5755262 124407 69702 111011 125816 114040 544976 1213477 1086941 1208525 1240595 1550700 6300238 610950 610950 77039 33408 77040 21411 208898 77039 33408 77040 632361 819848 5480390 35168 17627 33601 36027 45074 167497 35168 17627 33601 36027 45074 167497 1248645 1104568 1242126 1276622 1595774 6467735 0.84730 0.94660 0.02590 0.02260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 8474 8474 145985 135212 10773 421239 369058 52181 105702 90324 15378 86806 OPERATING LEASE OBLIGATION 14781 14781 X 1620421 -19339 26986 7647 1612774 0 1612774 1159280 26986 26986 1132294 0 1132294 PART IV, LINE 2B: THE ASSOCIATION MANAGES AN ESCROW ACCOUNT FOR REVENUES AND EXPENSES RELATED TO MONTANA HIGH SCHOOL STATE TOURNAMENTS. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND MONTANA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION'S FEDERAL RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THEY ARE FILED, AND ITS STATE RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR FIVE YEARS AFTER THEY ARE FILED. ALTHOUGH MANAGEMENT BELIEVES THAT THE AMOUNTS REFLECTED IN THE ASSOCIATION'S EXEMPT TAX RETURNS SUBSTANTIALLY COMPLY WITH THE APPLICABLE FEDERAL AND STATE TAX REGULATIONS, BOTH THE IRS AND THE VARIOUS STATE TAXING AUTHORITIES CAN TAKE POSITIONS CONTRARY TO THE ASSOCIATION'S POSITION BASED ON THEIR INTERPRETATION OF THE LAW. A TAX POSITION THAT IS CHALLENGED BY A TAXING AUTHORITY COULD RESULT IN AN ADJUSTMENT TO THE FINANCIAL STATEMENTS. X 1 0 0 0 0 0 0 0 0 MARK BECKMAN EXECUTIVE DIRECTOR (THRU JUNE 2022) 72430 0 0 0 96248 0 10140 0 3932 0 182750 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 4A: EFFECTIVE JULY 1, 2022, THE ASSOCIATION ENTERED INTO A CONSULTING AGREEMENT WITH THE RETIRED CEO. THE ASSOCIATION WAS OBLIGATED TO PAY $12,155 FOR A 6-MONTH PERIOD AND PAYMENTS CONCLUDED ON JANUARY 2, 2023. DURING THE YEAR ENDED JUNE 30, 2023, THE ASSOCIATION ALSO PAID SEVERANCE BENEFITS OF $85,085 TO THE FORMER CEO. 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.