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MONTANA UNIFIED SCHOOL TRUST: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
MONTANA UNIFIED SCHOOL TRUST (EIN 81-0407145)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-15
IRS object ID
201911359349313386
Schema version
2017v2.3
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

FieldValueIRS element (for citing)
Return2019-05-15T18:29:35-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390758449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1699AddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59624ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810407145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MONTANA UNIFIED SCHOOL TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMONTBusinessNameControlTxt
Phone4064574400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4579AddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59604ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANDY HOLMLUNDPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4064574400PhoneNum
Signature2019-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMEGHAN BRONEC CPAPreparerPersonNm
PTINP00399092PTIN
Phone4064425520PhoneNum
Preparation2019-05-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address65.117.89.221IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-15IPDt
IP Tm18:15:25IPTm
IP TimezoneMDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id4BAAE8E0BFA908F9C0BF7311ADA00BA41C86A68CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDY HOLMLUNDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4579AddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59604ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$59,901,160GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.MUSTBENEFITS.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1987FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionTO SERVE THE PUBLIC EDUCATION COMMUNITY OF MONTANA BY PROVIDING HIGH-QUALITY, COST EFFECTIVE HEALTH BENEFIT PLANS THROUGH THE MONTANA UNIFIED SCHOOL TRUST.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$54,325,981PYProgramServiceRevenueAmt
CY Program Service Revenue$55,229,014CYProgramServiceRevenueAmt
PY Investment Income$390,537PYInvestmentIncomeAmt
CY Investment Income$302,680CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$54,716,518PYTotalRevenueAmt
CY Total Revenue$55,531,694CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$44,174,391PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$46,812,354CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,191,318PYOtherExpensesAmt
CY Other Expenses$5,825,235CYOtherExpensesAmt
PY Total Expenses$50,365,709PYTotalExpensesAmt
CY Total Expenses$52,637,589CYTotalExpensesAmt
PY Revenues Less Expenses$4,350,809PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,894,105CYRevenuesLessExpensesAmt
Total Assets BOY$16,850,200TotalAssetsBOYAmt
Total Assets EOY$20,065,816TotalAssetsEOYAmt
Total Liabilities BOY$7,147,207TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,392,006TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,702,993NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,673,810NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMONTANA UNIFIED SCHOOL TRUST (MUST) IS COMMITTED TO SERVING SCHOOLS AND SCHOOL RELATED ENTITIES IN MONTANA. MUST ENDEAVORS TO PROVIDE THE BEST BENEFIT PLANS AVAILABLE, THE FINEST SERVICE IN THE INDUSTRY, THE MOST COST EFFECTIVE MANAGEMENT, AND LEADING EDGE WELLNESS SERVICES, ALL WITH A SOLID FINANCIAL BASE ON WHICH MEMBERS CAN DEPEND. OUR VISION IS TO BE THE MOST TRUSTED BENEFITS PROVIDER IN MONTANA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescMONTANA UNIFIED SCHOOL TRUST (MUST) PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS, LIFE INSURANCE, AD&D, AND DISABILITY BENEFITS FOR SCHOOL DISTRICT EMPLOYEES AND THEIR DEPENDENTS THROUGHOUT MONTANA. WE SERVED OVER 4,450 EMPLOYEES THROUGHOUT THE YEAR.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MONTANA UNIFIED SCHOOL TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4064574400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 N MONTANAAddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
JACK BABON
CHAIR0.50Yes (X)Yes (X)$0$0$0
BRAD MOORE
VICE CHAIR0.50Yes (X)Yes (X)$0$0$0
MARK ROESLER-BEGALKE
TREASURER0.50Yes (X)Yes (X)$0$0$0
SHAWN BUBB
TRUSTEE0.50Yes (X)$0$0$0
PAUL FINNICUM
TRUSTEE0.50Yes (X)$0$0$0
DIANE FLADMO
TRUSTEE0.50Yes (X)$0$0$0
ELDON CHAD JOHNSON
TRUSTEE0.50Yes (X)$0$0$0
KEN TAYLOR
TRUSTEE0.50Yes (X)$0$0$0
PATRICIA TOAVS
TRUSTEE0.50Yes (X)$0$0$0
BRUCE MIHELISH
NON VOTING BOARD MEMBER0.50Yes (X)$4,000$0$0
RICH NELSON
NON VOTING BOARD MEMBER0.50Yes (X)$4,000$0$0
ANDREW HOLMLUND
CEO MSSF1.00Yes (X)$0$145,700$33,13940.00
JEANEEN CAMPBELL
VP OF OPERATIONS MSSF1.00Yes (X)$0$132,140$28,65140.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$8,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$277,840TotReportableCompRltdOrgAmt
Total Other Compensation$61,790TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MONTANA SCHOOL SERVICES FOUNDATION
PO BOX 4579HELENAMT59604PROGRAM ADMINISTRATOR$2,147,882
HEALTH CARE SERVICE CORPORATION
25551 NETWORK PLACECHICAGOIL60673CLAIMS TPA$2,071,402
RE-SOLUTIONS INTERMEDIARIES LLC
1108 LUMBER BLDG 10 S 5TH STMINNEAPOLISMN55402REINSURANCE$620,583
PAYNEWEST
1200 NORTH MONTANAHELENAMT59601INSURANCE AGENT COMMISSIONS$374,375
MILLIMAN
515 EAST 100 SOUTH STE600SALT LAKE CITYUT84102ACTUARY SERVICES$257,425
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K12CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PREMIUM CONTRIBUTIONS525100$53,937,646$53,937,646
CLAIMS REBATES525100$1,238,095$1,238,095
ACA REPORTING FEES525100$50,334$50,334
COBRA ADMIN FEES525100$2,939$2,939
FieldValueIRS element (for citing)
Total Program Service Revenue$55,229,014TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$237,411TotalRevenueColumnAmt
Exclusion$237,411ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,434,735SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,369,466SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$65,269SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,269TotalRevenueColumnAmt
Exclusion$65,269ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,531,694TotalRevenueColumnAmt
Related Or Exempt Func Income$55,229,014RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$302,680ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$46,812,354TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$4,190,946TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,817TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,250TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$25,023TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,075,616TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$45,000TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,995TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$21,541TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,127TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$55,823TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
SPONSORSHIP FEES$337,056
PCORI$16,465
MISCELLANEOUS EXP$15,576

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$52,637,589TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,643,471BOYAmt
EOY$8,213,336EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$329,128BOYAmt
EOY$620,293EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$62,248BOYAmt
EOY$73,338EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,781,874BOYAmt
EOY$11,102,134EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$33,479BOYAmt
EOY$56,715EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,850,200BOYAmt
EOY$20,065,816EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,560,653BOYAmt
EOY$1,541,523EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,496,549BOYAmt
EOY$1,416,442EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,090,005BOYAmt
EOY$4,434,041EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,147,207BOYAmt
EOY$7,392,006EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,702,993BOYAmt
EOY$12,673,810EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,702,993BOYAmt
EOY$12,673,810EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,850,200BOYAmt
EOY$20,065,816EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,894,105ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$76,712NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OTHER PAYABLES$2,059
EST PREM BENEFITS INCURRED NOT PAID$4,431,982
FieldValueIRS element (for citing)
Total Liability$4,434,041TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$55,608,406TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$76,712NetUnrealizedGainsInvstAmt
Revenue Not Reported$76,712RevenueNotReportedAmt
Revenue Subtotal$55,531,694RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$55,531,694TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$52,637,589TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$52,637,589ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$52,637,589TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST IS EXEMPT FROM TAXATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(9), AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED JULY 26, 1988, INDICATING THAT THE TRUST IS DESIGNED IN ACCORDANCE WITH THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE TRUST'S FINANCIAL STATEMENTS. THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2015. THE TRUST'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITH THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE TRUST HAS NO UNCERTAIN TAX POSITIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ANDREW HOLMLUND
CEO MSSF$0$145,700$0$0$0$0$0$14,750$0$18,389$0$178,839$0$0
JEANEEN CAMPBELL
VP OF OPERATIONS MSSF$0$132,140$0$0$0$0$0$13,250$0$15,401$0$160,791$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE MEMBERSHIP INCLUDES EMPLOYEES, RETIREES (PURSUANT TO SECTION 2-18-704, MCA), AND OFFICERS OF MONTANA SCHOOL DISTRICTS, AND OTHER SCHOOL RELATED ENTITIES.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF TRUSTEES FOR THE MONTANA UNIFIED SCHOOL TRUST ARE APPOINTED BY THE BOARD OF DIRECTORS OF MONTANA SCHOOL SERVICES FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11BMANAGEMENT THOROUGHLY REVIEWS THE 990 BEFORE SIGNING AND SENDING TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS PROVIDE WRITTEN DISCLOSURE ANNUALLY AT THE FALL BOARD MEETING. NEW BOARD MEMBERS PROVIDE A WRITTEN DISCLOSURE UPON JOINING THE BOARD AND ANNUALLY THEREAFTER.
FORM 990, PART VI, SECTION C, LINE 19FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (177 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
MONTANA SCHOOL BOARDS ASSOCIATION
863 GREAT NORTHERN BLVD STE 301HELENAMT59601810247703PUBLIC EDUCATION ADVOCACYMT501(C)(3)LINE 10N/A0
SCHOOL ADMINISTRATORS OF MONTANA
900 N MONTANA STE A-4HELENAMT59601810371541EDUCATION FOR MONTANA SCHOOL ADMINISTRATORSMT501(C)(3)LINE 10N/A0
MEA-MFT
1232 E 6TH AVEHELENAMT59601810169635ADVOCATES FOR MEMBERSMT501(C)(6)N/A0
MONTANA SCHOOL SERVICES FOUNDATION
PO BOX 4579HELENAMT59604363377762PUBLIC SCHOOL PROGRAMS & SERVICESMT501(C)(3)LINE 12A, IN/A0
ALBERTON SCHOOL DISTRICT
ALDER SCHOOL DISTRICT
AMSTERDAM ELEMENTARY
ANACONDA ADMIN AND CLASS
ANACONDA TEACHERS UNION
ARLEE SCHOOL DISTRICT
ARROWHEAD ELEMENTARY
ASHLAND ELEMENTARY
AVON ELEMENTARY
BAKER PUBLIC SCHOOLS
BASIN ELEMENTARY
BEAR PAW COOPERATIVE
BEAVERHEAD COUNTY HIGH SCHOOL
BELFRY SCHOOL
BELT SCHOOL DISTRICT CERTIFIED
BELT SCHOOL DISTRICT CLASSIFIED
BENTON LAKE ELEMENTARY
BIG COUNTRY COOP
BIG SANDY CERTIFIED
BIG SANDY CLASSIFIED
BIG SKY SPECIAL NEEDS COOP
BIG TIMBER SCHOOL DISTRICT
BITTERROOT VALLEY ED COOP
BLUE CREEK ELEMENTARY
BOX ELDER SCHOOL DISTRICT
BRIDGER SCHOOLS
BROADVIEW SCHOOL DISTRICT
BROCKTON SCHOOL DISTRICT
BRORSON ELEMENTARY
BYNUM ELEMENTARY
CANYON CREEK ELEMENTARY
CASCADE SCHOOL DISTRICT
CHESTER JOPLIN INVERNESS
CHINOOK SCHOOL DISTRICT
CLINTON ELEMENTARY
COTTONWOOD SCHOOL BOZEMAN
COTTONWOOD SCHOOL HAVRE
CULBERTSON SCHOOL DISTRICT
DENTON SCHOOL DISTRICT
DESMET ELEMENTARY
DIVIDE ELEMENTARY
DIXON ELEMENTARY
DODSON SCHOOL DISTRICT
DRUMMOND SCHOOL DISTRICT
DUPUYER ELEMENTARY
EAST GLACIER PARK ELEMENTARY
EKALAKA SCHOOL DISTRICT
ELDER GROVE ELEMENTARY
EVERGREEN SCHOOL DISTRICT
FAIRFIELD SCHOOL DISTRICT
FLORENCE CARLTON SCHOOL
FORT BENTON SCHOOL DISTRICT
FORTINE ELEMENTARY
FRAZER SCHOOL DISTRICT
FROID SCHOOL DISTRICT
FROMBERG SCHOOL DISTRICT
FRONTIER ELEMENTARY
GALLATIN GATEWAY ELEMENTARY
GALLATIN MADISON SPECIAL ED
GARDINER SCHOOL DISTRICT
GERALDINE PUBLIC SCHOOLS
GEYSER SCHOOL DISTRICT
GLASGOW SCHOOLS
GOLD CREEK ELEMENTARY
GRASS RANGE SCHOOL DISTRICT
GREAT DIVIDE EDUCATION SVCS
GREYCLIFF ELEMENTARY
HARDIN SCHOOL DISTRICT
HARLEM SCHOOL DISTRICT
HARLOWTON SCHOOL DISTRICT
HARRISON SCHOOLS
HAVRE SCHOOL DISTRICT
HAYS LODGE POLE SCHOOL DISTRICT
HEART BUTTE SCHOOLS
HELENA FLATS
HELLGATE ELEMENTARY
HIGHWOOD SCHOOL DISTRICT
HOBSON SCHOOL DISTRICT
HOT SPRINGS SCHOOL DISTRICT
HYSHAM PUBLIC SCHOOLS
INDEPENDENT ELEMENTARY
JOLIET SCHOOL DISTRICT
JORDAN ELEMENTARY
JUDITH GAP SCHOOL DISTRICT
KINSEY ELEMENTARY
KIRCHER ELEMENTARY
LAMBERT SCHOOL DISTRICT
LAME DEER SCHOOL DISTRICT
LAMOTTE ELEMENTARY
LAVINA SCHOOLS
LIBBY SCHOOL DISTRICT
LIBERTY ELEMENTARY
LINCOLN SCHOOL DISTRICT
LOLO SCHOOL DISTRICT
LONE ROCK ELEMENTARY
LUSTRE ELEMENTARY
MANHATTAN SCHOOL DISTRICT
MARION ELEMENTARY
MASBO
MCLEOD ELEMENTARY SCHOOL
MEA MFT UNION
MEDICINE LAKE SCHOOLS
MELSTONE SCHOOL DISTRICT
MONFORTON ELEMENTARY
MONTANA CITY ELEMENTARY
MOORE SCHOOL DISTRICT
MSSF
MT QUALITY ED COALITION
MTSBA
N CENTRAL LEARNING RESOURCE
N CHEYENNE TRIBAL SCHOOL
NASHUA SCHOOL DISTRICT
NOXON PUBLIC SCHOOL
OPHEIM SCHOOLS
OVANDO ELEMENTARY
PARK COUNTY COOP
PINE CREEK ELEMENTARY
PLAINS SCHOOL DISTRICT
PLENTYWOOD SCHOOLS
PLEVNA SCHOOL DISTRICT
POPLAR SD CERTIFIED
POPLAR SD CLASSIFIED
POTOMAC ELEMENTARY
POWER SCHOOL DISTRICT
PRAIRIE VIEW COOP
PRICKLY PEAR SPEC ED COOP
PRYOR SCHOOL DISTRICT
RAMSAY ELEMENTARY
RAPELJE SCHOOL DISTRICT
RAU ELEMENTARY
RED LODGE SCHOOL DISTRICT
REED POINT SCHOOL DISTRICT
REICHLE ELEMENTARY
RICHEY SCHOOL DISTRICT
ROCKY BOY PUBLIC SCHOOLS
ROOSE VALLEY SPECIAL ED COOP
ROSEBUD SCHOOL DISTRICT
ROY SCHOOLS
RYEGATE SCHOOLS
S H ELEMENTARY
S Y ELEMENTARY
SANDERS COUNTY ED COOP
SAVAGE SCHOOL DISTRICT
SCOBEY SCHOOL DISTRICT
SEELEY LAKE ELEMENTARY
SHERIDAN SCHOOL DISTRICT
SHIELDS VALLEY SD
STANFORD SCHOOL DISTRICT
STEVENSVILLE SCHOOL DISTRICT
SUNBURST SCHOOL DISTRICT
SUNSET ELEMENTARY
SWEET GRASS CO HIGH SCHOOL
SWMSS
THOMPSON FALLS SCHOOL DISTRICT
TOWNSEND SCHOOL DISTRICT
TRAIL CREEK RIVER VIEW
TROUT CREEK ELEMENTARY
TURNER SCHOOL DISTRICT
TWIN BRIDGES SCHOOLS
ULM ELEMENTARY
VAUGHN ELEMENTARY
VICTOR SCHOOL
WESTBY SCHOOLS
WHITEHALL SCHOOL DISTRICT
WHITEWATER PUBLIC SCHOOL
WILLOW CREEK SCHOOL DISTRICT
WINIFRED SCHOOL DIST CERT
WISDOM SCHOOL DISTRICT
WISE RIVER ELEMENTARY
WOLF POINT SCHOOL DISTRICT
WOODMAN ELEMENTARY
YAAK SCHOOL DISTRICT
YELLOWSTONE WEST CARBON COOP
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (7 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MEA-MFT
L$724,920FMV
MONTANA SCHOOL BOARDS ASSOCIATION
L$214,467FMV
MEA-MFT
M$105,592FMV
MONTANA SCHOOL BOARDS ASSOCIATION
M$105,592FMV
SCHOOL ADMINISTRATORS OF MONTANA
M$105,592FMV
MSSF
M$2,148,265FMV
MSSF
L$315,210FMV