MONTANA SCHOOL BOARDS ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA SCHOOL BOARDS ASSOCIATION (EIN 81-0247703)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-11-13
- IRS object ID
- 201723179349302802
- Schema version
- 2016v3.0
- 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 | 2017-11-13T10:31:31-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | 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 | 2016-07-01 | 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 | 2017-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAREN CARPARELLI | PreparerPersonNm |
| PTIN | P00226277 | PTIN |
| Phone | 4064426901 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 208.123.198.253 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-12 | IPDt |
| IP Tm | 10:56:21 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C246BC75E5AAAB1F17403400B37AD242C7B49B01 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C246BC75E5AAAB1F17403400B37AD242C7B49B01 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | 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 | $4,231,073 | 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 WORKS TO FULLY DEVELOP THE POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 25 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $914,223 | PYContributionsGrantsAmt |
| CY Contributions Grants | $945,734 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,016,137 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,852,939 | CYProgramServiceRevenueAmt |
| PY Investment Income | $55 | PYInvestmentIncomeAmt |
| CY Investment Income | -$925 | CYInvestmentIncomeAmt |
| PY Other Revenue | $436,893 | PYOtherRevenueAmt |
| CY Other Revenue | $432,400 | CYOtherRevenueAmt |
| PY Total Revenue | $4,367,308 | PYTotalRevenueAmt |
| CY Total Revenue | $4,230,148 | 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 | $1,571,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,625,273 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,464,067 | PYOtherExpensesAmt |
| CY Other Expenses | $2,354,335 | CYOtherExpensesAmt |
| PY Total Expenses | $4,035,900 | PYTotalExpensesAmt |
| CY Total Expenses | $3,979,608 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $331,408 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $250,540 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,408,803 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,161,194 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,908,319 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,410,170 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,500,484 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,751,024 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MTSBA WORKS TO FULLY DEVELOP THE POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $668,289 | ExpenseAmt |
| Revenue | $468,713 | 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. IN ORDER TO AVOID ANY POSSIBILITY THAT LEGAL FEES ARE GENERATED IN EXCESS OF THE COSTS OF PROVIDING LEGAL SERVICES TO THE MEMBERSHIP, MTSBA UNDERTAKES A RIGOROUS ANALYSIS OF PROGRAM AREA COSTS AND BALANCES THOSE COSTS AGAINST REVENUES DERIVED FROM THE PRACTICE OF LAW. MTSBA TRACKS ALL REVENUE FROM FEE-BASED LEGAL SERVICES UNDER A SEPARATE ACCOUNTING CODE IN ITS ACCOUNTING SOFTWARE. WE MONITOR NOT ONLY BUDGETED BUT ACTUAL REVENUES, AND HAVE ADJUSTED AND WILL CONTINUE TO ADJUST STAFFING AS NECESSARY TO ENSURE THAT THE FEES GENERATED FROM LEGAL SERVICES DO NOT EXCEED THE ASSOCIATION'S COSTS IN PROVIDING SUCH SERVICES TO ITS MEMBERSHIP. MTSBA ALSO HAS A POLICY OF SPECIFICALLY REFRAINING FROM DIRECTING OR REGULATING ANY LEGAL STAFF'S PROFESSIONAL JUDGMENT IN RENDERING LEGAL SERVICES OF ANY KIND TO THE MEMBERSHIP. OVERSIGHT IS PROVIDED BY SENIOR LEGAL STAFF, CONSISTING OF THE EXECUTIVE DIRECTOR, WHO IS AUTHORIZED TO PRACTICE LAW IN MONTANA AND THE ASSOCIATE EXECUTIVE DIRECTOR AND GENERAL COUNSEL, IN ACCORDANCE WITH RULE 5.2 (PROVIDING FOR DEFERENCE TO A SENIOR ATTORNEY BY A SUBORDINATE ATTORNEY TO THE REASONABLE RESOLUTION OF AN ARGUABLE QUESTION OF PROFESSIONAL DUTY) AND RULE 5.3 (A LAWYER HAVING DIRECT SUPERVISORY AUTHORITY OVER A NON-LAWYER SHALL MAKE REASONABLE EFFORTS TO ENSURE THAT THE PERSON'S CONDUCT IS COMPATIBLE WITH THE PROFESSIONAL OBLIGATIONS OF THE LAWYER). MTSBA ALSO PROVIDES TRAINING AND GUIDANCE IN COLLECTIVE BARGAINING, CONTRACT ANALYSIS AND REVISION, LABOR RELATIONS, QUIET CONSULTATION AND GRIEVANCE HANDLING TO IT'S MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $171,551 | ExpenseAmt |
| Revenue | $266,649 | 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. INCLUDED IN OUR DUES-BASED SERVICES ARE: (1) OUR JUNE NEWLY-ELECTED AND LEADERSHIP SYMPOSIUM; (2) IN-DISTRICT RISK MANAGEMENT SEMINAR FOR MEMBERS WHO ARE ALSO MEMBERS OF THE MSGIA PROPERTY AND CASUALTY POOL; (3) WEBINARS ON A VARIETY OF TOPICS FREE OF CHARGE TO MEMBERS; (4) A REGIONAL HUMAN RESOURCE SYMPOSIUM, THE COST OF WHICH IS FUNDED BY MTSUIP; AND (5) SPRING WORKSHOPS WHICH ARE ANNUAL REGIONAL WORKSHOPS ON EDUCATION ISSUES. INCLUDED IN OUR FEE-BASED SERVICES ARE: (1) IN-DISTRICT CUSTOMIZED TRAININGS; (2) REGIONAL TRAINING TO OUR MEMBERS THROUGHOUT THE YEAR, INCLUDING A BACK-TO-SCHOOL LEGAL PRIMER, A NEGOTIATIONS AND POLICY SYMPOSIUM, OUR ANNUAL CONFERENCE, A SCHOOL LAW AND TECHNOLOGY SYMPOSIUM AND SCHOOL BUDGETING AND FINANCE SYMPOSIUMS. WE ALSO OFFER STRATEGIC PLANNING SERVICES TO OUR MEMBERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,630,985 | ExpenseAmt |
| Revenue | $1,781,897 | RevenueAmt |
| Desc | SELF FUNDED INSURANCE PROGRAMS FOR MEMBERS.MSGIA (WORKERS' COMPENSATION PROGRAM): THE MONTANA SCHOOL BOARDS ASSOCIATION ADMINISTERS (THROUGH A TPA AGREEMENT) A SELF-FUNDED WORKERS' COMPENSATION RISK AND RETENTION PROGRAM (WCRRP), NOW IN ITS 25TH YEAR OF OPERATION. 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. 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. 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (6 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $81,924 | $44,105 | 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. |
| $159,657 | $92,700 | MEMBER ENGAGEMENT SERVICES.MTSBA PROVIDES SUPPORT SERVICES TO ALL OF THE MTSBA CAUCUSES ORGANIZED UNDER OUR BYLAWS. IN ADDITION TO ITS CAUCUSES, MTSBA ALSO PROVIDES THE FOLLOWING MEMBER ENGAGEMENT SERVICES: 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; AND SUBSTANTIAL ENHANCEMENTS OUR WEBSITE TO FURTHER ENGAGE OUR MEMBERSHIP. |
| $173,694 | $136,926 | 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. |
| $124,311 | $61,949 | 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 AND STAFF AT THE MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL) CONFERENCE EACH OCTOBER. MCEL IS THE LARGEST EDUCATIONAL CONVENTION HELD FOR SCHOOL MANAGEMENT AND GOVERNANCE TEAMS IN THE STATE OF MONTANA. |
| $199,855 | GOVERNMENTAL RELATIONS -MTSBA IS AN ADVOCATE FOR SCHOOL BOARDS WITHIN THE EDUCATIONAL COMMUNITY. MTSBA MONITORS ACTIONS BY GOVERNMENTAL AGENCIES WHICH IMPACT THE INTEREST OF PUBLIC EDUCATION AND ADMINISTRATIVE RULES AND POLICY CHANGES AFFECTING PUBLIC EDUCATION. | |
| $34,131 | $64,474 | REIMBURSED PROGRAM EXPENSES -MTSBA IS REIMBURSED FOR VARIOUS EXPENSES WHICH ARE PROGRAM RELATED, BUT CONSIDERED "OTHER PROGRAM INCOME" THESE CONSIST LARGELY OF REIMBURSED TRAVEL EXPENSES AND OTHER REIMBURSED FEES. THIS INCOME IS RELATED TO ALL PROGRAMS DESCRIBED IN THIS RETURN, BUT HAS NOT BEEN IDENTIFIED BY SPECIFIC PROGRAM. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $773,572 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $400,154 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $3,244,397 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 25 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | 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 LANE SUITE 2 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| LANCE MELTON | |||||||
| EXECUTIVE DIRECTOR/SECRETA | 40.00 | Yes (X) | Yes (X) | $223,798 | $0 | $62,760 | |
| DEBRA SILK | |||||||
| ASSOC EXEC DIRECTOR/CHIEF LEGAL | 40.00 | Yes (X) | $169,877 | $0 | $43,841 | ||
| JAN CAHILL | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| LUKE MUSZKIEWICZ | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| KRYSTAL ZENTNER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| HARVEY CAPELLEN | |||||||
| PAST PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL FINNICUM | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM BILLTEEN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANN HOKANSON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DICK CAMERON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GRETA BESCH MOEN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY LUSIN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY RUBY | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| IRIS KILL EAGLE | |||||||
| DIRECTOR -ISBC | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| BARB RILEY | |||||||
| DIRECTOR & NSBA REP | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG TRANGMOE | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| LANCE VOEGELE | |||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNE WAKE | |||||||
| PRESIDENT ELECT | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| RICK CUMMINGS | |||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAWN BUBB | |||||||
| DIRECTOR, INSURANCE SERVIC | 40.00 | $173,702 | $0 | $52,740 | Yes (X) | ||
| ROBERT L VOGEL | |||||||
| DIR. GOVT RELATIONS | 40.00 | $116,474 | $0 | $25,147 | Yes (X) | ||
| ANDREW SEVER | |||||||
| DIR. LABOR RELATIONS | 40.00 | $118,068 | $0 | $29,807 | Yes (X) | ||
| JOE BROTT | |||||||
| DIR. POLICY SERVICES | 40.00 | $108,805 | $0 | $24,381 | Yes (X) | ||
| TONY KOENIG | |||||||
| DIR. LEGAL /HR SERVICES | 40.00 | $108,547 | $0 | $28,855 | Yes (X) | ||
| TIM FITZPATRICK | |||||||
| CLAIMS MANAGER INSURANCE SERVICES | 40.00 | $101,560 | $0 | $23,656 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,120,831 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $291,187 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | 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 | $945,734 | MembershipDuesAmt |
| Total Contributions | $945,734 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MSGIA (WORK COMP) PROG | 561000 | $1,358,961 | $1,358,961 |
| LEGAL SERVICES | 541100 | $468,713 | $468,713 |
| WORKSHOPS & MCEL CONVE | 611600 | $328,598 | $328,598 |
| MTSUIP (UNEMPLOYMENT) | 561000 | $272,024 | $272,024 |
| POLICY AND ADMIN SEARC | 541900 | $181,031 | $181,031 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $243,612 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $243,612 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,852,939 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $332,445 | TotalRevenueColumnAmt |
| Exclusion | $332,445 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,481 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,481 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,481 | TotalRevenueColumnAmt |
| Exclusion | $35,481 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $925 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$925 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$925 | TotalRevenueColumnAmt |
| Exclusion | -$925 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REIMBURSED TRAVEL EXPE | 611600 | $34,130 | $34,130 |
| REIMBURSED PROGRAM EXP | 611600 | $30,344 | $30,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $64,474 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,230,148 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,917,413 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $367,001 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $393,675 | TotalAmt |
| Program Services | $283,771 | ProgramServicesAmt |
| Management And General | $109,904 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $799,312 | TotalAmt |
| Program Services | $734,773 | ProgramServicesAmt |
| Management And General | $64,539 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,723 | TotalAmt |
| Program Services | $129,285 | ProgramServicesAmt |
| Management And General | $38,438 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,922 | TotalAmt |
| Program Services | $151,905 | ProgramServicesAmt |
| Management And General | $26,017 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,641 | TotalAmt |
| Program Services | $73,972 | ProgramServicesAmt |
| Management And General | $12,669 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,070 | TotalAmt |
| Management And General | $71,070 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,616 | TotalAmt |
| Management And General | $14,616 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,808 | TotalAmt |
| Program Services | $27,932 | ProgramServicesAmt |
| Management And General | $15,876 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,295 | TotalAmt |
| Management And General | $54,295 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,871 | TotalAmt |
| Program Services | $49,966 | ProgramServicesAmt |
| Management And General | $69,905 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,663 | TotalAmt |
| Program Services | $12,838 | ProgramServicesAmt |
| Management And General | $13,825 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MSGIA PROGRAM | $1,358,961 | $1,358,961 | |
| MTSUIP PROGRAM | $272,024 | $272,024 | |
| REIMBURSED TRAVEL, AUTO | $225,487 | $79,309 | $146,178 |
| NSBA & SCHOOL LAW DUES | $81,631 | $6,670 | $74,961 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,909 | TotalAmt |
| Program Services | $62,991 | ProgramServicesAmt |
| Management And General | $22,918 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,979,608 | TotalAmt |
| Program Services | $3,244,397 | ProgramServicesAmt |
| Management And General | $735,211 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,055 | BOYAmt |
| EOY | $23,549 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,643,036 | BOYAmt |
| EOY | $2,408,346 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,734 | BOYAmt |
| EOY | $67,503 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,748 | BOYAmt |
| EOY | $14,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,780,713 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $778,621 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,090,819 | BOYAmt |
| EOY | $3,002,092 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $542,411 | BOYAmt |
| EOY | $645,311 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,408,803 | BOYAmt |
| EOY | $6,161,194 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $745,008 | BOYAmt |
| EOY | $1,119,863 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,139 | BOYAmt |
| EOY | $644,996 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,761 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $542,411 | BOYAmt |
| EOY | $645,311 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,908,319 | BOYAmt |
| EOY | $2,410,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,500,484 | BOYAmt |
| EOY | $3,751,024 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,500,484 | BOYAmt |
| EOY | $3,751,024 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,408,803 | BOYAmt |
| EOY | $6,161,194 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $250,540 | 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 | $875,001 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $896,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $898,438 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $914,223 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $945,734 | CurrentTaxYearAmt |
| Total | $4,529,912 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,688,982 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,866,905 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,978,460 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,095,402 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,916,488 | CurrentTaxYearAmt |
| Total | $14,546,237 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,563,983 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,763,421 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,876,898 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,009,625 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,862,222 | CurrentTaxYearAmt |
| Total | $19,076,149 | 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 | $19,076,149 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $288,546 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $449,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $365,293 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $357,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $367,926 | CurrentTaxYearAmt |
| Total | $1,828,724 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $288,546 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $449,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $365,293 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $357,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $367,926 | CurrentTaxYearAmt |
| Total | $1,828,724 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,852,529 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,212,697 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,242,191 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,367,308 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,230,148 | CurrentTaxYearAmt |
| Total | $20,904,873 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91250 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91470 | PublicSupportPY509Pct |
| Investment Income CY | 0.08750 | InvestmentIncomeCYPct |
| Investment Income PY | 0.08530 | 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 | $59,955 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $139,900 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $199,855 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,779,753 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,979,608 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $348,980 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $87,245 | 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 | $339,478 | CurrentYearMinus3Amt |
| Current Year Minus2 | $273,346 | CurrentYearMinus2Amt |
| Current Year Minus1 | $351,795 | CurrentYearMinus1Amt |
| Current Year | $348,980 | CurrentYearAmt |
| Total | $1,313,599 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,970,399 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $158,347 | CurrentYearMinus3Amt |
| Current Year Minus2 | $171,927 | CurrentYearMinus2Amt |
| Current Year Minus1 | $172,897 | CurrentYearMinus1Amt |
| Current Year | $199,855 | CurrentYearAmt |
| Total | $703,026 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $84,870 | CurrentYearMinus3Amt |
| Current Year Minus2 | $68,337 | CurrentYearMinus2Amt |
| Current Year Minus1 | $87,949 | CurrentYearMinus1Amt |
| Current Year | $87,245 | CurrentYearAmt |
| Total | $328,401 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $492,602 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $47,505 | CurrentYearMinus3Amt |
| Current Year Minus2 | $51,579 | CurrentYearMinus2Amt |
| Current Year Minus1 | $51,870 | CurrentYearMinus1Amt |
| Current Year | $59,955 | CurrentYearAmt |
| Total | $210,909 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $273,418 | BeginningBalanceAmt |
| Additions During Year | $55,706 | AdditionsDuringYearAmt |
| Distributions During Year | $28,042 | DistributionsDuringYearAmt |
| Ending Balance | $301,082 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
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 | $3,066,551 | OtherCostOrOtherBasisAmt |
| Depreciation | $520,553 | DepreciationAmt |
| Book Value | $2,545,998 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $488,879 | OtherCostOrOtherBasisAmt |
| Depreciation | $258,068 | DepreciationAmt |
| Book Value | $230,811 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,002,092 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION TRUST (SEE DEFERRED COMP PAYABLE) | Desc |
| Book Value | $645,311 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $645,311 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION PAYABLE | Desc |
| Amt | $645,311 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $645,311 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,565,033 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,565,033 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,665,115 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,665,115 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,230,148 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,314,492 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,314,492 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,665,116 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,665,116 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,979,608 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | MTSBA IS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($294,601) AND FOR AA CAUCUS ($6,481). THESE FUNDS ARE HELD FOR THESE TWO ORGANIZATIONS AND DISBURSED AS REQUIRED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSED TRAVEL EXPENSES 34130. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 1630985. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSED TRAVEL EXPENSES 34131. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 1630985. |
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 (3 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/SECRETA | $201,171 | $0 | $19,019 | $0 | $3,608 | $0 | $44,760 | $0 | $18,000 | $0 | $286,558 | $0 | $0 | $0 |
| DEBRA SILK | ||||||||||||||
| ASSOC EXEC DIRECTOR/CHIEF LEGAL | $148,526 | $0 | $14,214 | $0 | $7,137 | $0 | $31,841 | $0 | $12,000 | $0 | $213,718 | $0 | $0 | $0 |
| SHAWN BUBB | ||||||||||||||
| DIRECTOR, INSURANCE SERVIC | $154,275 | $0 | $11,699 | $0 | $7,728 | $0 | $34,740 | $0 | $18,000 | $0 | $226,442 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | HEALTH CLUB DUES AND VEHICLE EXPENSES ARE PAID BY MTSBA AND TAXED TO EMPLOYEES AS A FRINGE BENEFIT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 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 SCHOOL DISTRICTS IN THE STATE WITH A HIGH SCHOOL PROGRAM, ALL BUT 12 SCHOOL DISTRICTS OF THE STATE AND ALL SCHOOL DISTRICTS WITH MORE THAN 25 STUDENTS ENROLLED. |
| 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. ONE DIRECTOR IS APPOINTED BY THE MTSBA INDIAN SCHOOL BOARD CAUCUS IN ACCORDANCE WITH THE ASSOCIATION BYLAWS, ONE DIRECTOR SERVES BY VIRTUE OF HIS OR HER STATUS AS A PAST PRESIDENT OF THE NATIONAL SCHOOL BOARDS ASSOCIATION AND ONE DIRECTOR SERVES BY VIRTUE OF HIS OR HER STATUS AS A DIRECTOR ON THE NATIONAL SCHOOL BOARDS ASSOCIATION BOARD OF DIRECTORS. |
| 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 OFFERING AN OPPORTUNITY TO DISCLOSE. 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 RELIANCE UPON A SURVEY OF COMPENSATION COMPLETED BY THE NATIONAL SCHOOL BOARDS ASSOCIATION OF ALL 50 STATE SCHOOL BOARD ASSOCIATIONS. THE BOARD ALSO REVIEWS AND COMPARES SALARY AND BENEFITS OF A VARIETY OF PRIVATE NONPROFIT AND PUBLIC POSITIONS, USING GUIDESTAR.COM TO REVIEW 990S OF OTHER NONPROFITS AND IDENTIFYING PUBLIC SALARY POSITIONS THROUGH PUBLICLY-AVAILABLE DATA. 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, USING NSBA SALARY SURVEY DATA AS A GUIDE. 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 19 | HOW MTSBA MAKES GOVERNING DOCS AVAILABLE TO THE PUBLIC: MTSBA PUBLISHES ITS STRATEGIC PLAN ON THE PUBLIC SECTION OF ITS WEBSITE. IT DOES NOT OTHERWISE PUBLISH OTHER GOVERNING DOCUMENTS (SUCH AS BYLAWS, ARTICLES OF INCORPORATION, POLICIES, ETC.), BUT IT DOES FOLLOW AND ABIDE BY PUBLIC DISCLOSURE REQUIREMENTS FOR EXEMPT ORGANIZATIONS AS FULLY OUTLINED BY THE IRS IN ITS FAQ PAGE ON THIS ISSUE WHICH CAN BE LOCATED AT HTTP://WWW.IRS.GOV/CHARITIES/ARTICLE/0,,ID=96430,00.HTML. MTSBA'S FORM 990 IS ALSO PUBLISHED ANNUALLY ON GUIDESTAR.COM. |
| FORM 990, PART XII, LINE 2C: | 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 |