2017-11-13T10:31:31-06:00 2017-06-30 810348775 JCCS 3060 CABERNET LN SUITE 2 HELENA MT 59601 990 2016-07-01 810247703 MONTANA SCHOOL BOARDS ASSOCIATION MONT 4064422180 863 GREAT NORTHERN BLVD NO 301 HELENA MT 59601 LANCE MELTON EXECUTIVE DIRECTOR 4064422180 2017-11-12 1 LAREN CARPARELLI P00226277 4064426901 208.123.198.253 2017-11-12 10:56:21 MS P C246BC75E5AAAB1F17403400B37AD242C7B49B01 C246BC75E5AAAB1F17403400B37AD242C7B49B01 2016 2017-02-10 21:41:12Z LANCE MELTON 863 GREAT NORTHERN BLVD STE 301 HELENA MT 59601 4231073 0 X WWW.MTSBA.ORG X 1926 MT MTSBA WORKS TO FULLY DEVELOP THE POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. 20 19 25 0 0 0 914223 945734 3016137 2852939 55 -925 436893 432400 4367308 4230148 0 0 0 0 1571833 1625273 0 0 0 2464067 2354335 4035900 3979608 331408 250540 5408803 6161194 1908319 2410170 3500484 3751024 X MTSBA WORKS TO FULLY DEVELOP THE POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. 0 0 668289 468713 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. 171551 266649 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. 1630985 1781897 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. 81924 44105 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. 159657 92700 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. 173694 136926 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. 124311 61949 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. 199855 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. 34131 64474 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. 773572 400154 3244397 1 0 0 1 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 25 1 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JCCS 4064426901 3060 CABERNET LANE SUITE 2 HELENA MT 59601 LANCE MELTON EXECUTIVE DIRECTOR/SECRETA 40.00 X X 223798 0 62760 DEBRA SILK ASSOC EXEC DIRECTOR/CHIEF LEGAL 40.00 X 169877 0 43841 JAN CAHILL DIRECTOR 5.00 X 0 0 0 LUKE MUSZKIEWICZ DIRECTOR 5.00 X 0 0 0 KRYSTAL ZENTNER DIRECTOR 5.00 X 0 0 0 HARVEY CAPELLEN PAST PRESIDENT 5.00 X 0 0 0 PAUL FINNICUM DIRECTOR 5.00 X 0 0 0 TOM BILLTEEN DIRECTOR 5.00 X 0 0 0 ANN HOKANSON DIRECTOR 5.00 X 0 0 0 DICK CAMERON DIRECTOR 5.00 X 0 0 0 GRETA BESCH MOEN DIRECTOR 5.00 X 0 0 0 GARY LUSIN DIRECTOR 5.00 X 0 0 0 MARY RUBY DIRECTOR 5.00 X 0 0 0 IRIS KILL EAGLE DIRECTOR -ISBC 5.00 X 0 0 0 BARB RILEY DIRECTOR & NSBA REP 5.00 X 0 0 0 GREG TRANGMOE DIRECTOR 5.00 X 0 0 0 LANCE VOEGELE PRESIDENT 5.00 X 0 0 0 ANNE WAKE PRESIDENT ELECT 5.00 X 0 0 0 RICK CUMMINGS VICE PRESIDENT 5.00 X 0 0 0 SHAWN BUBB DIRECTOR, INSURANCE SERVIC 40.00 X 173702 0 52740 ROBERT L VOGEL DIR. GOVT RELATIONS 40.00 X 116474 0 25147 ANDREW SEVER DIR. LABOR RELATIONS 40.00 X 118068 0 29807 JOE BROTT DIR. POLICY SERVICES 40.00 X 108805 0 24381 TONY KOENIG DIR. LEGAL /HR SERVICES 40.00 X 108547 0 28855 TIM FITZPATRICK CLAIMS MANAGER INSURANCE SERVICES 40.00 X 101560 0 23656 1120831 0 291187 8 0 1 0 0 945734 945734 MSGIA (WORK COMP) PROG 561000 1358961 1358961 LEGAL SERVICES 541100 468713 468713 WORKSHOPS & MCEL CONVE 611600 328598 328598 MTSUIP (UNEMPLOYMENT) 561000 272024 272024 POLICY AND ADMIN SEARC 541900 181031 181031 243612 243612 2852939 332445 332445 35481 0 35481 35481 35481 925 -925 -925 -925 REIMBURSED TRAVEL EXPE 611600 34130 34130 REIMBURSED PROGRAM EXP 611600 30344 30344 64474 4230148 2917413 0 367001 393675 283771 109904 799312 734773 64539 167723 129285 38438 177922 151905 26017 86641 73972 12669 71070 71070 14616 14616 43808 27932 15876 54295 54295 119871 49966 69905 26663 12838 13825 MSGIA PROGRAM 1358961 1358961 MTSUIP PROGRAM 272024 272024 REIMBURSED TRAVEL, AUTO 225487 79309 146178 NSBA & SCHOOL LAW DUES 81631 6670 74961 85909 62991 22918 3979608 3244397 735211 0 25055 23549 1643036 2408346 91734 67503 15748 14393 3780713 778621 3090819 3002092 542411 645311 5408803 6161194 745008 1119863 597139 644996 23761 0 542411 645311 1908319 2410170 X 3500484 3751024 3500484 3751024 5408803 6161194 250540 0 X X 0 1 X 1 0 X 875001 896516 898438 914223 945734 4529912 2688982 2866905 2978460 3095402 2916488 14546237 3563983 3763421 3876898 4009625 3862222 19076149 0 0 0 19076149 288546 449276 365293 357683 367926 1828724 288546 449276 365293 357683 367926 1828724 3852529 4212697 4242191 4367308 4230148 20904873 0.91250 0.91470 0.08750 0.08530 X 59955 139900 199855 3779753 3979608 348980 87245 0 0 339478 273346 351795 348980 1313599 1970399 158347 171927 172897 199855 703026 84870 68337 87949 87245 328401 492602 47505 51579 51870 59955 210909 1 273418 55706 28042 301082 0 225283 225283 3066551 520553 2545998 488879 258068 230811 3002092 DEFERRED COMPENSATION TRUST (SEE DEFERRED COMP PAYABLE) 645311 645311 DEFERRED COMPENSATION PAYABLE 645311 645311 2565033 0 2565033 1665115 1665115 4230148 2314492 0 2314492 1665116 1665116 3979608 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. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 LANCE MELTON EXECUTIVE DIRECTOR/SECRETA 201171 0 19019 0 3608 0 44760 0 18000 0 286558 0 0 0 DEBRA SILK ASSOC EXEC DIRECTOR/CHIEF LEGAL 148526 0 14214 0 7137 0 31841 0 12000 0 213718 0 0 0 SHAWN BUBB DIRECTOR, INSURANCE SERVIC 154275 0 11699 0 7728 0 34740 0 18000 0 226442 0 0 0 PART I, LINE 1A HEALTH CLUB DUES AND VEHICLE EXPENSES ARE PAID BY MTSBA AND TAXED TO EMPLOYEES AS A FRINGE BENEFIT. 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. MONTANA SCHOOL LEGISLATIVE ACTION COMMITTEE 863 GREAT NORTHERN BLVD STE 301 HELENA MT 59601 810538088 INACTIVE -LOBBYING MT 501(C)4 MONTANA SCHOOL BOARDS ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MONTANA SCHOOL LEGISLATIVE ACTION COMMITTEE (INACTIVE -NO TRANSACTIONS)