2021-04-22T10:49:26-05:00 2020-06-30 390758449 WIPFLI LLP 101 EAST FRONT STREET 301 MISSOULA MT 59802 990 2019-07-01 810232126 MONTANA HIGH SCHOOL ASSOCIATION MONT 4064426010 1 SOUTH DAKOTA AVE HELENA MT 59601 MARK BECKMAN EXECUTIVE DIRECTOR 4064426010 2021-03-23 1 PHILIP L YASENAK CPA P01248379 4067281800 2021-03-23 2019 2022-09-23 18:48:47Z MARK BECKMAN 1 SOUTH DAKOTA AVENUE HELENA MT 59601 1104568 0 X WWW.MHSA.ORG X 1942 MT ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS. 7 7 7 7 0 0 1089070 1017239 73313 16876 35168 17627 51094 52826 1248645 1104568 0 0 0 0 1204408 594123 0 0 0 398037 351835 1602445 945958 -353800 158610 1232621 1506340 344922 397001 887699 1109339 X 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. 1 0 239981 69702 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. 239981 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 9 0 1 7 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 MARK BECKMAN EXECUTIVE DIRECTOR 40.00 X 138589 0 24500 LUKE KLOKER PRESIDENT 1.00 X X 0 0 0 DAVID COBB VICE PRESIDENT 1.00 X X 0 0 0 DOUG REISIG DIRECTOR 1.00 X 0 0 0 JIM HAWBAKER DIRECTOR 1.00 X 0 0 0 KRYSTAL ZENTNER DIRECTOR 1.00 X 0 0 0 HANNAH DEAN DIRECTOR 1.00 X 0 0 0 DINNY BENNETT DIRECTOR 1.00 X 0 0 0 138589 0 24500 1 0 1 0 0 701935 315304 1017239 OTHER INCOME 611710 14945 14945 SUPPLY SALES 611710 1931 1931 16876 17627 17627 BROADCAST RIGHTS 611710 36050 36050 CONVENTIONS 611710 16776 16776 52826 1104568 69702 0 17627 137016 137016 304829 304829 44634 44634 73043 73043 34601 34601 27517 27517 9692 9692 20436 20436 27866 27866 22145 22145 48552 48552 37280 37280 14172 14172 SUPPLIES 60235 60235 AWARDS 47944 47944 OTHER GENERAL EXPENSE 10997 10298 699 AUTO EXPENSE 10600 10600 14399 14399 945958 239981 705977 0 1058 45173 1115104 1373791 682018 594642 116459 87376 1232621 1506340 56834 35643 277438 267778 10650 5480 88100 344922 397001 X 887699 1109339 887699 1109339 1232621 1506340 158610 13030 50000 0 X X 0 1 X 1 0 X 1033512 1053473 1066601 1089070 1017239 5259895 94509 85423 88277 124407 69702 462318 78631 35000 53170 0 0 166801 1206652 1173896 1208048 1213477 1086941 5889014 0 77039 77039 77039 77039 5811975 7648 7420 15577 35168 17627 83440 7648 7420 15577 35168 17627 83440 1214300 1181316 1223625 1248645 1104568 5972454 0.97310 0.97580 0.01400 0.01140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8474 8474 89857 89857 0 56128 42160 13968 409524 386673 22851 118035 75952 42083 87376 X 1117598 13030 13030 1104568 0 1104568 945958 0 945958 0 945958 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 X X 0 0 0 0 0 0 0 0 0 MARK BECKMAN EXECUTIVE DIRECTOR 133589 0 5000 0 0 0 20000 0 4500 0 163089 0 0 0 FORM 990, PART III, LINE 2 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. 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.