MONTANA SCHOOL BOARDS ASSOCIATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA SCHOOL BOARDS ASSOCIATION (EIN 81-0247703)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2021-11-09
- IRS object ID
- 202143139349303689
- Schema version
- 2020v4.1
- 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 | 2021-11-09T13:50:09-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810348775 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JCCS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3060 CABERNET LN SUITE 2 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810247703 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA SCHOOL BOARDS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4064422180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 863 GREAT NORTHERN BLVD NO 301 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LANCE MELTON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4064422180 | PhoneNum |
| Signature | 2021-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LANCE | PersonFirstNm |
| Person Last | MELTON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAREN CARPARELLI | PreparerPersonNm |
| PTIN | P00226277 | PTIN |
| Phone | 4064426901 | PhoneNum |
| Preparation | 2021-11-08 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LANCE MELTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 863 GREAT NORTHERN BLVD STE 301 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,435,143 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MTSBA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1926 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,003,419 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,024,694 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,565,991 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,450,670 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,049 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,745 | CYInvestmentIncomeAmt |
| PY Other Revenue | $417,634 | PYOtherRevenueAmt |
| CY Other Revenue | $913,279 | CYOtherRevenueAmt |
| PY Total Revenue | $4,991,093 | PYTotalRevenueAmt |
| CY Total Revenue | $5,390,388 | 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 | $1,822,430 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,821,648 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,869,224 | PYOtherExpensesAmt |
| CY Other Expenses | $2,865,158 | CYOtherExpensesAmt |
| PY Total Expenses | $4,691,654 | PYTotalExpensesAmt |
| CY Total Expenses | $4,686,806 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $299,439 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $703,582 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,337,353 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,236,454 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,774,062 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,969,581 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,563,291 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,266,873 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $857,890 | ExpenseAmt |
| Revenue | $635,242 | RevenueAmt |
| Desc | LEGAL SERVICES AND LABOR RELATIONS.MTSBA HAS LONG BEEN AN ACKNOWLEDGED LEADER IN OFFERING LEGAL SERVICES TO MEMBER SCHOOL BOARDS IN MONTANA. WE OFFER BOTH DUES-BASED AND FEE-BASED LEGAL SERVICES IN STRICT COMPLIANCE WITH THE RULES OF ETHICS GUIDING THE PRACTICE OF LAW, INCLUDING BUT NOT LIMITED TO RULE 6.5 (NONPROFIT AND COURT-ANNEXED LIMITED LEGAL SERVICES PROGRAMS), RULE 7.3 (DIRECT CONTACT WITH PROSPECTIVE CLIENTS), AND RULE 5.4 (PROFESSIONAL INDEPENDENCE OF A LAWYER) OF THE MONTANA BAR ASSOCIATION RULES OF ETHICS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $187,210 | ExpenseAmt |
| Revenue | $319,608 | RevenueAmt |
| Desc | PROFESSIONAL DEVELOPMENT.MTSBA HAS PROVIDED TRAINING OF ONE KIND OR ANOTHER VIRTUALLY SINCE ITS INCEPTION IN 1926. AS PART OF OUR BOARD DEVELOPMENT PROGRAM, WE OFFER BOTH DUES-BASED AND FEE-BASED SERVICES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,194,189 | ExpenseAmt |
| Revenue | $2,356,262 | RevenueAmt |
| Desc | SELF FUNDED INSURANCE PROGRAMS FOR MEMBERS.SEE SCH O.MSGIA (WORKERS' COMPENSATION PROGRAM): THE MONTANA SCHOOL BOARDS ASSOCIATION ADMINISTERS (THROUGH A TPA AGREEMENT) A SELF-FUNDED WORKERS' COMPENSATION RISK AND RETENTION PROGRAM (WCRRP). WCCRP IS THE LARGEST SELF-FUNDED PROGRAM OF ITS KIND IN THE STATE PROVIDING WORKERS' COMPENSATION COVERAGE FOR OVER 25,000 PUBLIC SCHOOL EMPLOYEES. WCRRP PROVIDES COVERAGE THAT IS CONSISTENTLY MORE COMPETITIVELY PRICED THAN PRIVATE MARKET OPTIONS WHILE AT THE SAME TIME PROVIDING FOR A WIDE RANGE OF ADDITIONAL SERVICES TO MEMBER DISTRICTS AT NO ADDITIONAL COSTS. THE PROGRAM ALSO PROVIDES A RANGE OF E-LEARNING PROGRAMS TARGETED AT MEETING MANY OF THE REQUIRED ANNUAL TRAINING TOPICS FOR ITS MEMBERS AS WELL AS SEVERAL OPTIONAL TRAINING AREAS IN ALL ASPECTS OF SCHOOL DISTRICT RISK MANAGEMENT. LOWER COSTS FOR COVERAGE TRANSLATES INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT.MSGIA (PROPERTY AND CASUALTY PROGRAM): MSGIA LAUNCHED THIS SELF-INSURED POOL ON JULY 1, 2008. MSGIA CONTRACTS WITH THE MTSBA TO PROVIDE GENERAL PROGRAM ADMINISTRATION AND RISK MANAGEMENT SERVICES. THE PROPERTY AND LIABILITY PROGRAM PROVIDES BROAD COVERAGES TO ITS MEMBERS AT VERY COMPETITIVE RATES WITH MEMBER SERVICES NOT TYPICALLY FOUND IN OTHER MARKET OPTIONS. THE PROGRAM WAS DESIGNED TO FOCUS ON PROVIDING RISK MANAGEMENT TOOLS AND TRAINING TO MEMBERS IN THE HIGHEST RISK AREA FOR MONTANA SCHOOLS IN SCHOOL LEADERS' LIABILITY. LOWER COSTS FOR COVERAGE TRANSLATES INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT.MTSUIP: MTSUIP WAS CREATED IN 1994 TO MEET THE NEEDS OF MONTANA SCHOOL DISTRICTS IN THE AREA OF UNEMPLOYMENT INSURANCE. THE PROGRAM WAS ESTABLISHED TO ALLOW SCHOOLS TO POOL THEIR UNEMPLOYMENT INSURANCE PREMIUMS AND BECOME REIMBURSABLE EMPLOYERS UNDER THE UNEMPLOYMENT INSURANCE LAW IN AN ATTEMPT TO REDUCE THE UNEMPLOYMENT RATES PAID BY SCHOOLS. SCHOOL DISTRICTS PAY QUARTERLY PREMIUMS INTO THE FUND AND THESE FUNDS ARE USED TO PAY CLAIMS. MEMBERS RECEIVE LOSS CONTROL, CLAIMS HANDLING, LEGAL, ACTUARIAL AND OTHER SERVICES THAT THE POOL MAY PROVIDE IN-HOUSE OR MAY PURCHASE FROM CONTRACTORS. RATES ARE SIGNIFICANTLY LOWER THAN COVERAGE COSTS THROUGH THE STATE OF MONTANA. LOWER COSTS FOR COVERAGE TRANSLATES INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (6 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $62,769 | $76,972 | ADMINISTRATIVE SEARCH SERVICES ARE PROVIDED TO MEMBERS. SERVICES INCLUDE ADVERTISING OPEN POSITIONS, APPLICATION PROCESS ASSISTANCE, SCREENING, INTERVIEWING, BACKGROUND CHECKS, CONTRACT NEGOTIATION, LEGAL ASSISTANCE AND TRAINING IN THE HIRING PROCESS. |
| $199,694 | $103,324 | MEMBER OUTREACH.MTSBA PUBLISHES THE TRUSTEE, A QUARTERLY NEWSLETTER WHICH INFORMS MEMBERS OF LEGISLATIVE ISSUES, UPCOMING WORKSHOPS AND SEMINARS, EDUCATION TRENDS AND OTHER EDUCATION NEWS; A MONTHLY E-LERT INTENDED TO KEEP THE MEMBERSHIP ABREAST OF PENDING/CURRENT EDUCATION ISSUES; "COURTROOM TO BOARDROOM" - A MONTHLY ELECTRONIC PUBLICATION THAT PROVIDES THE MEMBERSHIP WITH THE LATEST ADMINISTRATIVE AND COURT DECISIONS THAT IMPACT PUBLIC EDUCATION; "POLICY NOTES" - A QUARTERLY PUBLICATION THAT INFORMS THE MEMBERSHIP OF UPDATES TO MTSBA'S MODEL POLICIES; "DAILY DISPATCH", A DAILY SUBSCRIPTION SERVICE INFORMING OUR MEMBERS OF THE DAILY NEWS REGARDING K-12 PUBLIC EDUCATION ISSUES. IN ADDITION, MTSBA REGULARLY PUBLISHES AND UPDATES INFORMATION ON ALL OF THE FOLLOWING WEBSITES: MTSBA.ORG, MT-PEC.ORG, MSGIA.ORG, MTSUIP.ORG AND MCEL.ORG. |
| $141,810 | $181,976 | POLICY SERVICES -MTSBA PROVIDES BOTH DUES-BASED AND FEE-BASED POLICY SERVICES. AS PART OF ITS DUES-BASED POLICY SERVICES, MTSBA MAKES AVAILABLE TO ITS MEMBERS MODEL POLICIES AND MODEL STUDENT AND STAFF HANDBOOKS AS WELL AS CONSULTATION ON POLICY ISSUES. AS PART OF ITS FEE-BASED SERVICES, MTSBA PROVIDES ANALYSIS AND CUSTOMIZATION OF AN INDIVIDUAL MEMBER'S POLICIES TO MEET THE NEEDS OF THE INDIVIDUAL MEMBER. OUR FEE BASED CUSTOMIZED POLICY PROGRAM ALSO INCLUDES A MAINTENANCE PROGRAM TO ENSURE THAT OUR MEMBERS' POLICIES REMAIN CURRENT AND ALIGNED WITH THE LAW AT ALL TIMES. |
| $152,404 | $59,767 | MTSBA, IN CONJUNCTION WITH OTHER STATE EDUCATIONAL ORGANIZATIONS (SCHOOL ADMINISTRATORS OF MONTANA, MONTANA RURAL EDUCATION ASSOCIATION AND MONTANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS),PROVIDES EDUCATIONAL TRAINING AT THE MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL) EACH OCTOBER. MCEL IS THE LARGEST EDUCATIONAL CONVENTION HELD FOR SCHOOL MANAGEMENT AND GOVERNANCE TEAMS IN THE STATE OF MONTANA AND HAS BEEN OPERATING FOR OVER FORTY YEARS. |
| $117,065 | $0 | ADVOCACY -MTSBA ADVOCATES FOR COMMUNITY OWNERSHIP AND LOCAL CONTROL OF PUBLIC SCHOOLS AS ENVISIONED IN ARTICLE X SECTION 8 OF THE MONTANA CONSTITUTION. OUR ULTIMATE GOAL IS TO ACHIEVE AND SUPPORT A SYSTEM OF PUBLIC SCHOOLS WHICH DEVELOP THE FULL POTENTIAL OF EACH CHILD IN EVERY PUBLIC SCHOOL. |
| $268,402 | REIMBURSED PROGRAM EXPENSES -MTSBA IS REIMBURSED FOR VARIOUS EXPENSES WHICH ARE PROGRAM RELATED, BUT CONSIDERED "OTHER PROGRAM INCOME" THESE (NORMALLY) CONSIST LARGELY OF REIMBURSED TRAVEL EXPENSES AND OTHER MISCELLANEOUS REIMBURSED FEES. THIS INCOME IS RELATED TO ALL PROGRAMS DESCRIBED IN THIS RETURN, BUT HAS NOT BEEN IDENTIFIED BY SPECIFIC PROGRAM. IN FY21, MTSBA RECEIVED TOTAL PPP LOAN FORGIVENESS IN THE AMOUNT OF $535,400, OF WHICH $282,484 WAS ATTRIBUTABLE TO THE MTSUIP & MSGIA PROGRAMS AND $252,916 WAS ATTRIBUTABLE TO MTSBA. THE FUNDS WERE USED TO PAY SALARIES & RELATED PAYROLL EXPENSES, KEEPING OUR WORKFORCE EMPLOYED DURING THE COVID-19 CRISIS. THE $252,916 INCLUDED ABOVE WAS USED SPECIFICALLY TO PAY PROGRAM SALARIES FOR LEGAL AND LABOR SERVICES, WORKSHOPS, MCEL CONVENTION, ADMINISTRATIVE SEARCH SERVICES, POLICY SERVICES, MEMBER OUTREACH AND GOVERNMENTAL RELATIONS. THESE EXPENSES ARE INCORPORATED INTO THOSE SPECIFIC PROGRAM COSTS AND ARE NOT INCLUDED IN THIS CATEGORY "OTHER PROGRAM SERVICES" AS AN EXPENSE. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $673,742 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $690,441 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $3,913,031 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | Yes (1) | 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 | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 26 | 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 |
| 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 | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JCCS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064426901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3060 CABERNET DR SUITE 2 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| LANCE MELTON | |||||||
| EXECUTIVE DIRECTOR/TREASUR | 40.00 | Yes (X) | $279,007 | $0 | $84,802 | ||
| DEBRA SILK | |||||||
| CHIEF LEGAL COUNSEL/ASSOC | 40.00 | Yes (X) | $209,732 | $0 | $55,740 | ||
| ANNE WAKE | |||||||
| DIRECTOR MISSOULA | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL FINNICUM | |||||||
| REGION 3 DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| BARB RILEY | |||||||
| IMMEDIATE PAST PRESIDENT -DIRECTOR REG 1 | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CURTIS SMEBY | |||||||
| DIRECTOR REGION 2 HAVRE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM BILLTEEN | |||||||
| VICE PRES -DIRECTOR BUTTE MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARK FINNICUM | |||||||
| DIRECTOR GREAT FALLS MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DICK CAMERON | |||||||
| DIRECTOR REGION 10 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| KELLY DEY | |||||||
| DIRECTOR REGION 4 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| IRIS KILL EAGLE | |||||||
| DIRECTOR -ISBC | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY LUSIN | |||||||
| DIRECTOR BOZEMAN MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SUE CORRIGAN | |||||||
| DIRECTOR KALISPELL MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GRETA BESCH MOEN | |||||||
| DIRECTOR BILLINGS MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| LUKE MUSZKIEWICZ | |||||||
| PRESIDENT -HELENA MUNICPIAL | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| VAL FOWLER | |||||||
| DIRECTOR REGION 5 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT WALTER | |||||||
| PRES-ELECT, DIRECTOR REGION 11 | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KRYSTAL ZENTNER | |||||||
| DIRECTOR REGION 9 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAUN SCOTT | |||||||
| DIRECTOR REGION 8 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLEE THOMPSON | |||||||
| DIRECTOR REGION 6 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GAYLE VENTURELLI | |||||||
| DIRECTOR REGION 7 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT MCLEAN | |||||||
| ISBC DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAWN BUBB | |||||||
| DIRECTOR, INSURANCE SERVIC | 40.00 | $204,261 | $0 | $46,426 | Yes (X) | ||
| KEVIN BARTSCH | |||||||
| ASST. DIRECTOR -MSGIA | 40.00 | $142,042 | $0 | $40,204 | Yes (X) | ||
| ANDREW SEVER | |||||||
| DIR. LABOR RELATIONS | 40.00 | $136,931 | $0 | $39,693 | Yes (X) | ||
| TONY KOENIG | |||||||
| DIR. LEGAL /HR SERVICES | 40.00 | $123,041 | $0 | $38,304 | Yes (X) | ||
| KRIS GOSS | |||||||
| DIR. POLICY SERVICES | 40.00 | $120,044 | $0 | $38,004 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,215,058 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $343,173 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | 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 | $1,024,694 | MembershipDuesAmt |
| Total Contributions | $1,024,694 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MSGIA (WORK COMP) PROG | 561000 | $1,622,507 | $1,622,507 |
| LEGAL & LABOR SERVICES | 541100 | $635,242 | $635,242 |
| WORKSHOPS & MCEL CONVE | 611600 | $379,375 | $379,375 |
| MTSUIP (UNEMPLOYMENT) | 561000 | $289,198 | $289,198 |
| POLICY AND ADMIN SEARC | 541900 | $258,948 | $258,948 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $265,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $265,400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,450,670 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $362,396 | TotalRevenueColumnAmt |
| Exclusion | $362,396 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $46,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $44,755 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,745 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,745 | TotalRevenueColumnAmt |
| Exclusion | $1,745 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PPP FUNDS FORGIVEN | 611600 | $535,400 | $535,400 |
| REIMBURSED PROGRAM EXP | 611600 | $15,483 | $15,483 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $550,883 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,390,388 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,001,553 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $364,141 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,739 | TotalAmt |
| Program Services | $351,968 | ProgramServicesAmt |
| Management And General | $136,771 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $792,000 | TotalAmt |
| Program Services | $702,902 | ProgramServicesAmt |
| Management And General | $89,098 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,394 | TotalAmt |
| Program Services | $137,172 | ProgramServicesAmt |
| Management And General | $45,222 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,354 | TotalAmt |
| Program Services | $216,909 | ProgramServicesAmt |
| Management And General | $46,445 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,161 | TotalAmt |
| Program Services | $78,379 | ProgramServicesAmt |
| Management And General | $16,782 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,633 | TotalAmt |
| Management And General | $88,633 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,704 | TotalAmt |
| Program Services | $1,917 | ProgramServicesAmt |
| Management And General | $7,787 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,929 | TotalAmt |
| Program Services | $72,278 | ProgramServicesAmt |
| Management And General | $34,651 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,070 | TotalAmt |
| Management And General | $54,070 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,992 | TotalAmt |
| Program Services | $77,567 | ProgramServicesAmt |
| Management And General | $83,425 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,315 | TotalAmt |
| Program Services | $13,356 | ProgramServicesAmt |
| Management And General | $15,959 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MSGIA PROGRAM | $1,622,507 | $1,622,507 | |
| MTSUIP PROGRAM | $289,198 | $289,198 | |
| PPP EXPENSES FORGIVEN - | $282,484 | $282,484 | |
| NATIONAL SCHOOL BOARDS | $79,019 | $8,445 | $70,574 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,307 | TotalAmt |
| Program Services | $57,949 | ProgramServicesAmt |
| Management And General | $84,358 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,686,806 | TotalAmt |
| Program Services | $3,913,031 | ProgramServicesAmt |
| Management And General | $773,775 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,370 | BOYAmt |
| EOY | $1,370 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,635,382 | BOYAmt |
| EOY | $4,034,091 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,689 | BOYAmt |
| EOY | $664,634 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,011 | BOYAmt |
| EOY | $50,421 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,274,368 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,211,416 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,150,587 | BOYAmt |
| EOY | $3,062,952 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,314 | BOYAmt |
| EOY | $422,986 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,337,353 | BOYAmt |
| EOY | $8,236,454 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $887,398 | BOYAmt |
| EOY | $1,542,699 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,332 | BOYAmt |
| EOY | $676,569 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $307,618 | BOYAmt |
| EOY | $327,327 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $535,400 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,314 | BOYAmt |
| EOY | $422,986 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,774,062 | BOYAmt |
| EOY | $2,969,581 | 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 | $4,563,291 | BOYAmt |
| EOY | $5,266,873 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,563,291 | BOYAmt |
| EOY | $5,266,873 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,337,353 | BOYAmt |
| EOY | $8,236,454 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $703,582 | ReconcilationRevenueExpnssAmt |
| 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 | $945,734 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $960,081 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $985,740 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,003,419 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,024,694 | CurrentTaxYearAmt |
| Total | $4,919,668 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,916,488 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,217,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,501,278 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,623,850 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,001,553 | CurrentTaxYearAmt |
| Total | $17,260,767 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,862,222 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,177,679 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,487,018 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,627,269 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,026,247 | CurrentTaxYearAmt |
| Total | $22,180,435 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $22,180,435 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $367,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $379,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $366,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $363,824 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $364,141 | CurrentTaxYearAmt |
| Total | $1,841,596 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $367,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $379,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $366,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $363,824 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $364,141 | CurrentTaxYearAmt |
| Total | $1,841,596 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,230,148 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,556,782 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,853,620 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,991,093 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,390,388 | CurrentTaxYearAmt |
| Total | $24,022,031 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92330 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92020 | PublicSupportPY509Pct |
| Investment Income CY | 0.07670 | InvestmentIncomeCYPct |
| Investment Income PY | 0.07980 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $35,120 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $81,945 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $117,065 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $4,569,741 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $4,686,806 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $384,340 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $96,085 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $363,959 | CurrentYearMinus3Amt |
| Current Year Minus2 | $376,970 | CurrentYearMinus2Amt |
| Current Year Minus1 | $384,583 | CurrentYearMinus1Amt |
| Current Year | $384,340 | CurrentYearAmt |
| Total | $1,509,852 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,264,778 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $147,509 | CurrentYearMinus3Amt |
| Current Year Minus2 | $134,999 | CurrentYearMinus2Amt |
| Current Year Minus1 | $95,784 | CurrentYearMinus1Amt |
| Current Year | $117,065 | CurrentYearAmt |
| Total | $495,357 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $90,990 | CurrentYearMinus3Amt |
| Current Year Minus2 | $94,243 | CurrentYearMinus2Amt |
| Current Year Minus1 | $96,146 | CurrentYearMinus1Amt |
| Current Year | $96,085 | CurrentYearAmt |
| Total | $377,464 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $566,196 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $44,253 | CurrentYearMinus3Amt |
| Current Year Minus2 | $40,500 | CurrentYearMinus2Amt |
| Current Year Minus1 | $28,735 | CurrentYearMinus1Amt |
| Current Year | $35,120 | CurrentYearAmt |
| Total | $148,608 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $307,618 | BeginningBalanceAmt |
| Additions During Year | $52,209 | AdditionsDuringYearAmt |
| Distributions During Year | $32,500 | DistributionsDuringYearAmt |
| Ending Balance | $327,327 | EndingBalanceAmt |
| 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 | $225,283 | OtherCostOrOtherBasisAmt |
| Book Value | $225,283 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,367,020 | OtherCostOrOtherBasisAmt |
| Depreciation | $784,820 | DepreciationAmt |
| Book Value | $2,582,200 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $682,065 | OtherCostOrOtherBasisAmt |
| Depreciation | $426,596 | DepreciationAmt |
| Book Value | $255,469 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,062,952 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION ASSET | Desc |
| Book Value | $422,986 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $422,986 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION PAYABLE | Desc |
| Amt | $422,986 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $422,986 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,478,685 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,478,685 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,911,703 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,911,703 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,390,388 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,775,103 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,775,103 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,911,703 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,911,703 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,686,806 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | MTSBA IS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($320,846) AND FOR AA CAUCUS ($6,481). THESE FUNDS ARE HELD FOR THESE TWO ORGANIZATIONS AND DISBURSED AS REQUIRED. |
| PART IV, LINE 2B: | MTSBA IS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($320,846) AND FOR AA CAUCUS ($6,481). THESE FUNDS ARE HELD FOR THESE TWO ORGANIZATIONS AND DISBURSED AS REQUIRED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING -2. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 1,911,705. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING -2. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 1,911,705. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LANCE MELTON | ||||||||||||||
| EXECUTIVE DIRECTOR/TREASUR | $238,960 | $0 | $19,558 | $0 | $20,489 | $0 | $55,802 | $0 | $29,000 | $0 | $363,809 | $0 | $0 | $0 |
| DEBRA SILK | ||||||||||||||
| CHIEF LEGAL COUNSEL/ASSOC | $177,675 | $0 | $15,108 | $0 | $16,949 | $0 | $38,740 | $0 | $17,000 | $0 | $265,472 | $0 | $0 | $0 |
| SHAWN BUBB | ||||||||||||||
| DIRECTOR, INSURANCE SERVIC | $176,938 | $0 | $14,156 | $0 | $13,167 | $0 | $20,426 | $0 | $26,000 | $0 | $250,687 | $0 | $0 | $0 |
| KEVIN BARTSCH | ||||||||||||||
| ASST. DIRECTOR -MSGIA | $107,687 | $0 | $31,473 | $0 | $2,882 | $0 | $14,204 | $0 | $26,000 | $0 | $182,246 | $0 | $0 | $0 |
| ANDREW SEVER | ||||||||||||||
| DIR. LABOR RELATIONS | $121,293 | $0 | $9,852 | $0 | $5,786 | $0 | $13,693 | $0 | $26,000 | $0 | $176,624 | $0 | $0 | $0 |
| TONY KOENIG | ||||||||||||||
| DIR. LEGAL /HR SERVICES | $112,879 | $0 | $9,516 | $0 | $646 | $0 | $12,304 | $0 | $26,000 | $0 | $161,345 | $0 | $0 | $0 |
| KRIS GOSS | ||||||||||||||
| DIR. POLICY SERVICES | $104,030 | $0 | $9,162 | $0 | $6,852 | $0 | $12,004 | $0 | $26,000 | $0 | $158,048 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | HEALTH CLUB DUES AND PERSONAL USE OF VEHICLE EXPENSES WERE PAID BY MTSBA AND TAXED TO EMPLOYEES AS A FRINGE BENEFIT. |
| PART I, LINE 4B | MTSBA EXECUTIVE DIRECTOR LANCE MELTON, DEBRA SILK, CHIEF LEGAL COUNSEL & MTSBA/MSGIA DIRECTOR OF INSURANCE SERVICES SHAWN BUBB PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. CURRENT CONTRIBUTIONS ARE REPORTED FOR ALL EMPLOYEES AFFECTED EACH YEAR. THERE WERE NO PAYOUTS IN THE CURRENT YEAR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MTSBA'S MEMBERS CONSIST OF THE ELECTED SCHOOL BOARDS OF MOST MONTANA PUBLIC K-12 SCHOOL DISTRICTS. MTSBA MEMBERSHIP ENCOMPASSES ALL BUT 6 OF THE SMALLEST SCHOOL DISTRICTS IN THE STATE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ASSOCIATION IS GOVERNED BY A 20 MEMBER BOARD OF DIRECTORS, 11 OF WHOM ARE ELECTED FROM GEOGRAPHIC REGIONS THROUGHOUT THE STATE. PURSUANT TO THE BYLAWS, THE REGIONS ARE SUBJECT TO REVIEW EVERY FIVE YEARS BY THE MTSBA BOARD, WHICH IS AUTHORIZED TO MAKE ADJUSTMENTS AS NECESSARY TO PRESERVE EQUITY IN THE NUMBER OF SCHOOL TRUSTEES REPRESENTED BY EACH DIRECTOR. SEVEN DIRECTORS ARE APPOINTED BY THE SEVEN LARGEST MEMBERS OF MTSBA, BASED ON STUDENT ENROLLMENT, INCLUDING BILLINGS, BOZEMAN, BUTTE, GREAT FALLS, HELENA, KALISPELL, AND MISSOULA. TWO DIRECTORS ARE ELECTED BY THE MTSBA INDIAN SCHOOL BOARD CAUCUS (ISBC) IN ACCORDANCE WITH THE ASSOCIATION BYLAWS, WITH THE CHAIR AND VICE CHAIR OF ISBC DESIGNATED AS DIRECTORS OF MTSBA IN MTSBA'S BYLAWS.. |
| FORM 990, PART VI, SECTION A, LINE 7B | THERE ARE A VARIETY OF DECISIONS OF THE MTSBA BOARD THAT ARE SUBJECT TO APPROVAL BY THE MEMBERS. SPECIFIC EXAMPLES INCLUDE LEGISLATIVE AND OTHER RESOLUTIONS, DUES INCREASES AND BYLAWS CHANGES, ALL OF WHICH ARE ORDINARILY PROPOSED BY THE MTSBA BOARD BUT SUBJECT TO APPROVAL BY THE MTSBA MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROCESS OF REVIEW FOR 990 THE CPA RETAINED BY THE ASSOCIATION PRELIMINARILY PREPARES THE 990 AFTER THE INDEPENDENT AUDIT HAS BEEN COMPLETED. THE MTSBA EXECUTIVE DIRECTOR AND GENERAL COUNSEL REVIEW THE 990 IN DETAIL WITH THE CPA TO ENSURE ITS ACCURACY, BOTH IN TERMS OF NUMBERS AND NARRATIVE AND ANSWERS TO ALL QUESTIONS. UPON COMPLETION OF SUCH REVIEW, THE FINAL DRAFT IS PROVIDED TO THE MTSBA BOARD OF DIRECTORS FOR ITS INFORMATION AND IN ORDER TO ALLOW THE BOARD ANY INPUT IT MAY HAVE REGARDING THE COMPLETED 990 BEFORE FILING. MTSBA HAS NOT CHANGED (SINCE THE LAST FILING OF THE 990) THE OVERSIGHT PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS OR FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| FORM 990, PART VI, SECTION B, LINE 12C | DESCRIPTION OF CONFLICT OF INTEREST PROCEDURE - THE MTSBA BOARD OF DIRECTORS SIGN OFF ANNUALLY ON A CONFLICT OF INTEREST POLICY ACKNOWLEDGING RECEIPT AND REQUIRING DISCLOSURE OF ANY CONFLICT. WHEN CONSIDERING FINANCIAL TRANSACTIONS WE ARE CAREFUL TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST AND RAISE SUCH ISSUES BEFORE THE MTSBA BOARD WHEN A POTENTIAL CONFLICT IS IDENTIFIED. WE ALSO SPECIFICALLY FOLLOW SECTION 35-2-418 (DIRECTOR CONFLICT OF INTEREST) OF THE MONTANA CODE ANNOTATED. FINALLY, WHEN A FINANCIAL TRANSACTION WITH A RELATED PARTY OCCURS, THE RELATED BOARD OR STAFF MEMBER IS REMOVED FROM DECISION MAKING AUTHORITY OVER THE INITIATION, CONTINUATION AND CESSATION OF SUCH SERVICES. |
| FORM 990, PART VI, SECTION B, LINE 15 | DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR: THE MTSBA BOARD ANNUALLY DETERMINES THE REASONABLENESS AND COMPARABILITY OF THE EXECUTIVE DIRECTOR'S SALARY. SUCH COMPARISON IS ACCOMPLISHED THROUGH A REVIEW OF COMPENSATION OF ALL OTHER COMPARABLE STATE SCHOOL BOARD ASSOCIATIONS. THE BOARD'S REVIEW ALSO INCORPORATES AND INDEXES THE RELATIVE COST OF LIVING AND LONGEVITY OF IT'S EXECUTIVE DIRECTOR IN COMPARISON TO PEER ORGANIZATIONS. DETERMINATION OF COMPENSATION FOR MTSBA STAFF: SALARIES FOR MTSBA STAFF ARE ANNUALLY ASSESSED AND COMPARED TO SALARIES OF OTHER STAFF IN SIMILAR POSITIONS IN STATE SCHOOL BOARD ASSOCIATIONS OF SIMILAR SIZE. MTSBA ALSO ASSESSES THE REASONABLENESS OF SALARIES AND BENEFITS IN COMPARISON TO MONTANA PUBLIC AND PRIVATE NONPROFIT SECTORS. |
| FORM 990, PART VI, SECTION C, LINE 18 | MTSBA'S FORM 990 IS PUBLISHED ANNUALLY ON GUIDESTAR.COM. |
| FORM 990, PART VI, SECTION C, LINE 19 | HOW MTSBA MAKES GOVERNING DOCS AVAILABLE TO THE PUBLIC: MTSBA COMPLIES WITH ALL PUBLIC DISCLOSURE REQUIREMENTS FOR EXEMPT ORGANIZATIONS AS FULLY OUTLINED BY THE IRS IN ITS APPLICABLE REGULATIONS. MTSBA'S FORM 990 IS ALSO PUBLISHED ANNUALLY ON GUIDESTAR.COM. |
| FORM 990, PART XII LINE 2C EXPLANATION | THE PROCESS FOR AUDIT OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA SCHOOL LEGISLATIVE ACTION COMMITTEE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 863 GREAT NORTHERN BLVD STE 301 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810538088 | EIN |
| Primary Activities | INACTIVE -LOBBYING | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Exempt Code Section | 501(C)4 | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA SCHOOL BOARDS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA SCHOOL LEGISLATIVE ACTION COMMITTEE (INACTIVE -NO TRANSACTIONS) | BusinessNameLine1Txt |