MONTANA SCHOOL BOARDS ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA SCHOOL BOARDS ASSOCIATION (EIN 81-0247703)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-11-14
- IRS object ID
- 202543189349308609
- Schema version
- 2024v5.2
- 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 | 2025-11-14T12:39:35-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | 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 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 | 2025-11-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $6,464,315 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MTSBA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1926 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 25 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,093,963 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,134,634 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,552,807 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,558,212 | CYProgramServiceRevenueAmt |
| PY Investment Income | $328,289 | PYInvestmentIncomeAmt |
| CY Investment Income | $331,087 | CYInvestmentIncomeAmt |
| PY Other Revenue | $461,685 | PYOtherRevenueAmt |
| CY Other Revenue | $439,375 | CYOtherRevenueAmt |
| PY Total Revenue | $6,436,744 | PYTotalRevenueAmt |
| CY Total Revenue | $6,463,308 | 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 | $2,158,610 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,425,656 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,622,919 | PYOtherExpensesAmt |
| CY Other Expenses | $3,785,631 | CYOtherExpensesAmt |
| PY Total Expenses | $5,781,529 | PYTotalExpensesAmt |
| CY Total Expenses | $6,211,287 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $655,215 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $252,021 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,408,659 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,432,441 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,560,745 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,332,506 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,847,914 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,099,935 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $936,174 | ExpenseAmt |
| Revenue | $642,396 | RevenueAmt |
| Desc | LEGAL SERVICES AND LABOR RELATIONS.SEE SCHEDULE O.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) HAS A LONG-STANDING RECORD OF PROVIDING EXCEPTIONAL LEGAL SERVICES TO MEMBER SCHOOL BOARDS THROUGHOUT MONTANA. OUR COMMITMENT TO EXCELLENCE IS UNWAVERING, AS WE PROVIDE BOTH DUES-BASED AND FEE-BASED LEGAL SUPPORT DESIGNED TO MEET THE UNIQUE NEEDS OF EACH MTSBA MEMBER. WE OPERATE IN STRICT COMPLIANCE WITH THE ETHICAL STANDARDS GOVERNING THE PRACTICE OF LAW, ENSURING THAT OUR SERVICES ARE NOT ONLY RELIABLE BUT ALSO UPHOLD THE HIGHEST PRINCIPLES OF INTEGRITY. OUR STEADFAST SUPPORT OF MONTANA'S EDUCATIONAL LEADERS HAS CULTIVATED A ROBUST, ETHICAL, AND EFFECTIVE LEARNING ENVIRONMENT FOR EVERY CHILD IN THE STATE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $210,942 | ExpenseAmt |
| Revenue | $283,528 | RevenueAmt |
| Desc | PROFESSIONAL DEVELOPMENT.SEE SCHEDULE O.SINCE ITS INCEPTION IN 1926, THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) HAS STOOD AT THE FOREFRONT OF PROFESSIONAL DEVELOPMENT FOR PUBLIC SCHOOL LEADERS. WE FOSTER EXCELLENCE IN EDUCATION THROUGH A DIVERSE ARRAY OF TRAINING OPPORTUNITIES. OUR OFFERINGS INCLUDE BOTH DUES-BASED AND FEE-BASED PROGRAMS DELIVERED IN VARIOUS FORMATS-VIRTUAL, IN-PERSON, AND HYBRID-ENSURING ACCESSIBILITY TO HIGH QUALITY PROFESSIONAL DEVELOPMENT AT THE CONVENIENCE OF OUR MEMBERS ACROSS THE STATE OF MONTANA.WITH WEEKLY, MONTHLY, SEASONAL, AND ANNUAL TRAINING SESSIONS, WE HAVE MET THE EVOLVING NEEDS OF OUR EDUCATION LEADERS. MOREOVER, WE TAILOR ON-SITE TRAINING AT LOCAL DISTRICTS, EMPOWERING OUR MEMBERS WITH CUSTOMIZED CONTENT THAT ADDRESSES THEIR SPECIFIC NEEDS. OUR STRATEGIC PLANNING FACILITATION ENABLES LEADERS TO ENGAGE EFFECTIVELY WITH STUDENTS, FAMILIES, AND COMMUNITIES, ENSURING THAT PUBLIC SCHOOL PROGRAMS AND SERVICES ARE ALIGNED WITH THE COLLECTIVE GOAL OF DEVELOPING THE FULL POTENTIAL OF EVERY INDIVIDUAL. MTSBA TRAINING PROGRAMS PROVIDE POSITIVE CHANGE IN OUR EDUCATION SYSTEM AND THE COMMUNITIES WE SERVE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,889,915 | ExpenseAmt |
| Revenue | $3,112,184 | RevenueAmt |
| Desc | SELF FUNDED INSURANCE PROGRAMS FOR MEMBERS.SEE SCH O.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) ADMINISTERS THE MONTANA SCHOOL DISTRICTS' WORKERS' COMPENSATION RISK AND RETENTION PROGRAM (WCRRP), THE LARGEST SELF-FUNDED PROGRAM OF ITS KIND IN THE STATE. SERVING OVER 25,000 PUBLIC SCHOOL EMPLOYEES, WCRRP STANDS AS A TESTAMENT TO OUR COMMITMENT TO ENHANCE WORKPLACE SAFETY AND PROVIDE EXCEPTIONAL WORKERS' COMPENSATION COVERAGE.OUR PROGRAM OFFERS COMPETITIVELY PRICED COVERAGE ALONGSIDE AN EXTENSIVE SUITE OF VALUE ADDED SERVICES TAILORED TO EACH MEMBER DISTRICT. THESE SERVICES INCLUDE BUT ARE NOT LIMITED TO COMPREHENSIVE TRAINING IN ALL FACETS OF SCHOOL DISTRICT RISK MANAGEMENT, EQUIPPING OUR MEMBERS WITH THE TOOLS THEY NEED TO EFFECTIVELY MITIGATE RISKS. BY FOCUSING ON PROACTIVE RISK MANAGEMENT, WE NOT ONLY DRIVE DOWN THE COSTS OF COVERAGE-RESULTING IN SIGNIFICANT SAVINGS FOR OUR MEMBER DISTRICTS-BUT ALSO FOSTER A SAFER WORK ENVIRONMENT, LEADING TO FEWER CLAIMS AGAINST THE DISTRICTS. THROUGH WCRRP, WE EXEMPLIFY OUR DEDICATION TO THE WELL-BEING OF OUR SCHOOL EMPLOYEES AND THE FINANCIAL HEALTH OF OUR MONTANA'S PUBLIC SCHOOLS.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) ADMINISTERS A SELF-FUNDED PROPERTY AND CASUALTY PROGRAM THAT PROVIDES COMPREHENSIVE COVERAGE TO OUR MEMBERS AT HIGHLY COMPETITIVE RATES. OUR PROGRAM GOES BEYOND THE TYPICAL MARKET OPTIONS, DELIVERING EXCEPTIONAL MEMBER SERVICES THAT ARE TAILORED TO THE UNIQUE NEEDS OF EACH OF OUR SCHOOL DISTRICTS.BY OFFERING LOWER COSTS FOR COVERAGE, WE ENABLE MEMBER DISTRICTS TO ACHIEVE SUBSTANTIAL SAVINGS, ALLOWING THEM TO ALLOCATE RESOURCES MORE EFFECTIVELY TO SUPPORT THEIR EDUCATIONAL MISSIONS. ADDITIONALLY, OUR STRONG EMPHASIS ON RISK MANAGEMENT NOT ONLY ASSISTS DISTRICTS IN MINIMIZING POTENTIAL LIABILITIES BUT ALSO LEADS TO A SIGNIFICANT REDUCTION IN THE NUMBER OF CLAIMS. THROUGH OUR PROPERTY AND CASUALTY PROGRAM, WE DEMONSTRATE OUR UNWAVERING COMMITMENT TO SAFEGUARDING THE INTERESTS OF MONTANA'S PUBLIC SCHOOLS, ENSURING A SECURE ENVIRONMENT FOR STUDENTS, STAFF, AND THE BROADER COMMUNITY.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) ADMINISTERS THE MONTANA SCHOOLS UNEMPLOYMENT INSURANCE PROGRAM (MTSUIP), A SELF-FUNDED INSURANCE POOL DESIGNED TO PROVIDE OUTSTANDING COVERAGE FOR OUR MEMBER DISTRICTS. OUR COMPETITIVE RATES ARE SIGNIFICANTLY LOWER THAN THOSE OFFERED BY THE STATE OF MONTANA, ENSURING THAT OUR MEMBERS RECEIVE EXCEPTIONAL VALUE.THE FINANCIAL BENEFITS OF LOWER COVERAGE COSTS DIRECTLY TRANSLATE INTO SUBSTANTIAL SAVINGS FOR MEMBER DISTRICTS, ALLOWING THEM TO ALLOCATE RESOURCES MORE EFFECTIVELY TOWARD ENRICHING EDUCATIONAL PROGRAMS. ADDITIONALLY, OUR PROGRAM PLACES A STRONG EMPHASIS ON EFFECTIVE RISK MANAGEMENT PRACTICES THROUGH MULTIPLE TRAININGS AND OTHER AVAILABLE RESOURCES, WHICH LEADS TO A NOTABLE REDUCTION IN CLAIMS AGAINST THE DISTRICTS. THROUGH MTSUIP, WE REAFFIRM OUR DEDICATION TO SUPPORTING MONTANA'S PUBLIC SCHOOLS BY PROMOTING FISCAL RESPONSIBILITY AND ENHANCING THE OVERALL STABILITY OF OUR EDUCATIONAL WORKFORCE | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (6 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $184,326 | $24,460 | ADMINISTRATIVE LEADERS SEARCH SERVICES.OUR ADMINISTRATIVE LEADERS SEARCH SERVICES PROVIDE COMPREHENSIVE SUPPORT FOR SCHOOL DISTRICTS IN THEIR PURSUIT OF EXCEPTIONAL LEADERSHIP. WE EXPERTLY HANDLE THE ENTIRE RECRUITMENT PROCESS, FROM ADVERTISING OPEN POSITIONS TO GUIDING CANDIDATES THROUGH THE APPLICATION PROCESS. WE ASSIST OUR MEMBERS WITH RIGOROUS SCREENING AND INTERVIEWING, THOROUGH EMPLOYMENT BACKGROUND CHECKS, AND CONTRACT NEGOTIATION AND FINALIZATION OF THE EMPLOYMENT CONTRACT TO ENSURE A SEAMLESS HIRING EXPERIENCE.WE ALIGN OUR SEARCH EFFORTS WITH THE STRATEGIC GOALS OF EACH DISTRICT, ENSURING THAT THE SELECTED LEADERS ARE NOT ONLY QUALIFIED BUT ALSO A PERFECT FIT FOR THE ORGANIZATIONAL VISION. ADDITIONALLY, WE OFFER LEGAL ASSISTANCE AND TARGETED TRAINING IN THE HIRING PROCESS, EMPOWERING DISTRICTS TO MAKE INFORMED DECISIONS THAT CONTRIBUTE TO THEIR LONG-TERM SUCCESS. THROUGH OUR DEDICATED APPROACH, WE EFFECTIVELY FACILITATE EACH MEMBER'S SELECTION OF VISIONARY LEADERS WHO ARE THEN POISED TO DRIVE EDUCATIONAL EXCELLENCE AND FOSTER A VIBRANT SCHOOL COMMUNITY. |
| $166,860 | $135,369 | MEMBER OUTREACH.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) KEEPS ITS MEMBERS INFORMED AND ENGAGED THROUGH A RANGE OF PUBLICATIONS RELEASED IN QUARTERLY, MONTHLY, WEEKLY, AND DAILY FORMATS. WE PROVIDE CRITICAL INFORMATION ON ISSUES AFFECTING PUBLIC EDUCATION, EQUIPPING OUR MEMBERS WITH INVALUABLE RESOURCES THAT EMPOWER THEM TO ENHANCE PERFORMANCE AND ALIGN THEIR SERVICES WITH THE COLLECTIVE GOAL OF DEVELOPING THE FULL POTENTIAL OF EACH INDIVIDUAL WITHIN MONTANA'S PUBLIC SCHOOL SYSTEM.IN ADDITION TO OUR PUBLICATIONS, MTSBA ENSURES THAT BOTH MEMBERS AND THE PUBLIC HAVE ACCESS TO UP-TO-DATE INFORMATION THROUGH OUR COMPREHENSIVE ONLINE PRESENCE. WE MAINTAIN AND REGULARLY PUBLISH UPDATES ON SEVERAL WEBSITES, INCLUDING MTSBA.ORG, MSGIA.ORG, MTSUIP.ORG, MCEL.ORG, AND COALITIONOFMTK12ADVOCATES.ORG. THROUGH THESE PLATFORMS, WE REINFORCE OUR COMMITMENT TO TRANSPARENCY AND COLLABORATION, FOSTERING A STRONG EDUCATIONAL COMMUNITY THAT THRIVES ON SHARED KNOWLEDGE AND RESOURCES. |
| $371,896 | $299,136 | POLICY SERVICES.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) OFFERS A COMPREHENSIVE SUITE OF POLICY SERVICES DESIGNED TO SUPPORT OUR MEMBERS IN NAVIGATING THE COMPLEXITIES OF EDUCATIONAL GOVERNANCE. OUR OFFERINGS INCLUDE BOTH DUES-BASED AND FEE-BASED POLICY SERVICES, FEATURING MODEL POLICIES FOR VARIOUS SIZED SCHOOL SYSTEMS AND COOPERATIVES AND MODEL STUDENT AND STAFF HANDBOOKS THAT SERVE AS FOUNDATIONAL RESOURCES FOR SCHOOL DISTRICTS.WE PROVIDE EXPERT CONSULTATION ON A WIDE RANGE OF POLICY ISSUES, INCLUDING THOROUGH ANALYSIS AND CUSTOMIZATION TO SUIT THE UNIQUE NEEDS OF EACH MEMBER DISTRICT. OUR FEE-BASED CUSTOMIZED POLICY PROGRAM INCLUDES A PROACTIVE MAINTENANCE COMPONENT, ENSURING THAT OUR MEMBERS' POLICIES REMAIN CURRENT AND FULLY COMPLIANT WITH EVOLVING LEGAL STANDARDS. THROUGH THESE SERVICES, WE EMPOWER SCHOOL LEADERS TO MAKE INFORMED DECISIONS THAT FOSTER EFFECTIVE GOVERNANCE AND ENHANCE THE OVERALL QUALITY OF EDUCATION IN MONTANA'S PUBLIC SCHOOLS. |
| $118,851 | $61,139 | MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL).THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA), IN PARTNERSHIP WITH THE SCHOOL ADMINISTRATORS OF MONTANA (SAM), MONTANA RURAL EDUCATION ASSOCIATION (MREA), AND THE MONTANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (MASBO) HOSTS THE MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL) EACH OCTOBER. THIS FLAGSHIP EVENT REPRESENTS THE LARGEST GATHERING OF PUBLIC SCHOOL LEADERS IN MONTANA AND HAS BEEN A CORNERSTONE OF EDUCATIONAL COLLABORATION FOR OVER FOUR DECADES.AT MCEL, WE PROVIDE INVALUABLE EDUCATIONAL AND COLLABORATIVE OPPORTUNITIES DESIGNED TO INSPIRE AND EQUIP SCHOOL LEADERS WITH THE TOOLS AND KNOWLEDGE NECESSARY TO NAVIGATE THE EVOLVING LANDSCAPE OF PUBLIC EDUCATION. ATTENDEES ENGAGE IN DYNAMIC SESSIONS, WORKSHOPS, AND NETWORKING EVENTS THAT FOSTER INNOVATION, BEST PRACTICES, AND PROACTIVE STRATEGIES FOR ENHANCING EDUCATIONAL OUTCOMES. THROUGH MCEL, WE REAFFIRM OUR COMMITMENT TO STRENGTHENING LEADERSHIP ACROSS MONTANA'S PUBLIC SCHOOLS, ENSURING THAT EVERY LEADER IS EMPOWERED TO DRIVE EXCELLENCE IN EDUCATION. |
| $170,291 | $0 | ADVOCACY.THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) IS A STEADFAST ADVOCATE FOR COMMUNITY OWNERSHIP AND LOCAL CONTROL OF PUBLIC SCHOOLS, EMBODYING THE PRINCIPLES OUTLINED IN ARTICLE X, SECTION 8 OF THE MONTANA CONSTITUTION. WE BELIEVE THAT EMPOWERING LOCAL COMMUNITIES IS ESSENTIAL TO FOSTERING AN EDUCATION SYSTEM THAT MEETS THE DISTINCT NEEDS OF EACH STUDENT.MTSBA CHAMPIONS A PUBLIC EDUCATION FRAMEWORK THAT DEVELOPS THE FULL POTENTIAL OF EACH CHILD, ENSURING THAT EACH PUBLIC SCHOOL PROVIDES AN ENRICHING AND SUPPORTIVE ENVIRONMENT. THROUGH PROACTIVE ADVOCACY EFFORTS, WE WORK COLLABORATIVELY WITH STAKEHOLDERS, POLICYMAKERS, AND COMMUNITY MEMBERS TO PROMOTE POLICIES THAT ENHANCE EDUCATIONAL OPPORTUNITIES AND UPHOLD THE VALUES OF LOCAL GOVERNANCE IN MONTANA'S PUBLIC SCHOOLS. OUR COMMITMENT TO ADVOCACY REFLECTS OUR DEDICATION TO BUILDING A BRIGHTER FUTURE FOR EACH STUDENT AND COMMUNITY ACROSS THE STATE. |
| $29,963 | REIMBURSED PROGRAM EXPENSES.MTSBA IS REIMBURSED FOR VARIOUS EXPENSES WHICH ARE PROGRAM RELATED AND CONSIST OF REIMBURSED TRAVEL EXPENSES INCURRED IN SERVING ITS MEMBERS AND OTHER MISCELLANEOUS 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 | $1,012,224 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $550,067 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $5,049,255 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| 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 | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAREN CARPARELLI CPA MTSBA CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064422180 | PhoneNum |
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 |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| LANCE MELTON | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | Yes (X) | $344,305 | $0 | $139,486 | ||
| DEBRA SILK | ||||||||
| CHIEF LEGAL COUNSEL/ASSOC EXEC DIR. | 40.00 | Yes (X) | $278,586 | $0 | $106,740 | |||
| SCOTT WALTER | ||||||||
| DIR. REGION 11 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM BILLTEEN | ||||||||
| DIR. BUTTE MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SUE CORRIGAN | ||||||||
| PAST PRES. & DIR. KALLISPEL | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SOIBHAN HATHORN | ||||||||
| DIR. HELENA MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| BARB RILEY | ||||||||
| DIR. REGION 1 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| IRIS KILL EAGLE | ||||||||
| DIR. REGION 2 & ISBC CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| YANCEY BESTON | ||||||||
| DIR. REGION 3 & ISBC VICE CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| VACANT | ||||||||
| DIR. REGION 4 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| RICK CUMMINGS | ||||||||
| PRES ELECT & DIR. REGION 5 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEPHANIE ESCH | ||||||||
| DIR. REGION 6 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SHARON ANDERSON | ||||||||
| DIR. REGION 7 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| VACANT | ||||||||
| DIR. REGION 8 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| KRYSTAL ZENTNER | ||||||||
| PRESIDENT & DIR. REGION 9 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KIM KNOBLOCH | ||||||||
| DIR. REGION 10 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JENNIFER HOFFMAN | ||||||||
| VICE PRES. & DIR. BILLINGS MUNICIPAL | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LEI-ANNA BERTELSEN | ||||||||
| DIR. BOZEMAN MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| BILL BRONSON | ||||||||
| DIR. GREAT FALLS MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ARLENE WALKER-ANDREWS | ||||||||
| DIR. MISSOULA MUNICIPAL | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SHAWN BUBB | ||||||||
| DIR. INSURANCE SERVICES | 40.00 | $247,278 | $0 | $80,352 | Yes (X) | |||
| ANDREW SEVER | ||||||||
| DIR. LABOR RELATIONS | 40.00 | $166,861 | $0 | $72,366 | Yes (X) | |||
| LAREN CARPARELLI | ||||||||
| DIR. MTSUIP/CFO MTSBA | 40.00 | $232,041 | $0 | $89,755 | Yes (X) | |||
| EMILY DEAN | ||||||||
| DIR. MEMBER ENGAGEMENT | 40.00 | $123,597 | $0 | $45,700 | Yes (X) | |||
| TONY KOENIG | ||||||||
| DIR. LEGAL SERVICES | 40.00 | $143,550 | $0 | $84,979 | Yes (X) | |||
| KEVIN BARTSCH | ||||||||
| ASST. DIRECTOR MSGIA | 40.00 | $130,579 | $0 | $68,682 | Yes (X) | |||
| ANDREW VIGELAND | ||||||||
| DIR. HR SERVICES | 40.00 | $131,967 | $0 | $75,534 | Yes (X) | |||
| MATHEW KOMAC | ||||||||
| ASST DIR. MSGIA SERVICES | 40.00 | $130,362 | $0 | $68,660 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,929,126 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $832,254 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIAMOND CONSTRUCTION INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2905 NORTH MONTANA AVE | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | BUILDING RENOVATION | ServicesDesc |
| Compensation | $363,100 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,134,634 | MembershipDuesAmt |
| Total Contributions | $1,134,634 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MSGIA (WORK COMP PROGR | 561000 | $2,426,758 | $2,426,758 |
| LEGAL & LABOR SERVICES | 541100 | $642,396 | $642,396 |
| MTSUIP (UNEMPLOYMENT P | 561000 | $463,157 | $463,157 |
| WORKSHOPS & MCEL CONVE | 611600 | $344,667 | $344,667 |
| POLICY SERVICES & ADMI | 541900 | $323,596 | $323,596 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $357,638 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $357,638 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,558,212 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $332,094 | TotalRevenueColumnAmt |
| Exclusion | $332,094 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $409,412 | TotalRevenueColumnAmt |
| Exclusion | $409,412 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,007 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,007 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,007 | TotalRevenueColumnAmt |
| Exclusion | -$1,007 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REIMBURSED PROGRAM EXP | 611600 | $15,750 | $15,750 |
| REIMBURSED TRAVEL EXPE | 611600 | $14,213 | $14,213 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $29,963 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,463,308 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,588,175 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $740,499 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,220,972 | TotalAmt |
| Program Services | $846,079 | ProgramServicesAmt |
| Management And General | $374,893 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591,533 | TotalAmt |
| Program Services | $479,508 | ProgramServicesAmt |
| Management And General | $112,025 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,766 | TotalAmt |
| Program Services | $44,394 | ProgramServicesAmt |
| Management And General | $10,372 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,199 | TotalAmt |
| Program Services | $363,319 | ProgramServicesAmt |
| Management And General | $84,880 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,186 | TotalAmt |
| Program Services | $83,314 | ProgramServicesAmt |
| Management And General | $26,872 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,574 | TotalAmt |
| Management And General | $27,574 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,670 | TotalAmt |
| Program Services | $4,670 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,461 | TotalAmt |
| Program Services | $223,743 | ProgramServicesAmt |
| Management And General | $28,718 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,018 | TotalAmt |
| Management And General | $66,018 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,250 | TotalAmt |
| Program Services | $12,878 | ProgramServicesAmt |
| Management And General | $232,372 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,149 | TotalAmt |
| Program Services | $46,661 | ProgramServicesAmt |
| Management And General | $86,488 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,703 | TotalAmt |
| Program Services | $9,989 | ProgramServicesAmt |
| Management And General | $18,714 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MSGIA PROGRAM | $2,426,758 | $2,426,758 | |
| MTSUIP PROGRAM | $463,157 | $463,157 | |
| ASSOCIATION DUES | $61,750 | $4,000 | $57,750 |
| REIMB TRAVEL, MEETING, | $29,045 | $14,213 | $14,832 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,096 | TotalAmt |
| Program Services | $26,572 | ProgramServicesAmt |
| Management And General | $20,524 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,211,287 | TotalAmt |
| Program Services | $5,049,255 | ProgramServicesAmt |
| Management And General | $1,162,032 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,366,479 | BOYAmt |
| EOY | $6,884,232 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $287,585 | BOYAmt |
| EOY | $287,428 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,496 | BOYAmt |
| EOY | $382,302 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,548,025 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,442,000 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,996,469 | BOYAmt |
| EOY | $3,106,025 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $656,630 | BOYAmt |
| EOY | $772,454 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,408,659 | BOYAmt |
| EOY | $11,432,441 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,700,001 | BOYAmt |
| EOY | $2,359,178 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $810,300 | BOYAmt |
| EOY | $808,681 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,814 | BOYAmt |
| EOY | $392,193 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $656,630 | BOYAmt |
| EOY | $772,454 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,560,745 | BOYAmt |
| EOY | $4,332,506 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,847,914 | BOYAmt |
| EOY | $7,099,935 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,847,914 | BOYAmt |
| EOY | $7,099,935 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,408,659 | BOYAmt |
| EOY | $11,432,441 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $252,021 | 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 | $1,024,694 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,055,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,075,111 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,093,963 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,134,634 | CurrentTaxYearAmt |
| Total | $5,383,757 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,001,553 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,971,398 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,125,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,342,781 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,587,168 | CurrentTaxYearAmt |
| Total | $22,028,348 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,026,247 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,026,753 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,200,559 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,436,744 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,721,802 | CurrentTaxYearAmt |
| Total | $27,412,105 | 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 | $27,412,105 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $364,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $375,784 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $530,456 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $735,351 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $741,506 | CurrentTaxYearAmt |
| Total | $2,747,238 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $364,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $375,784 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $530,456 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $735,351 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $741,506 | CurrentTaxYearAmt |
| Total | $2,747,238 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,390,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,402,537 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,731,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,172,095 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,463,308 | CurrentTaxYearAmt |
| Total | $30,159,343 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.90890 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91740 | PublicSupportPY509Pct |
| Investment Income CY | 0.09110 | InvestmentIncomeCYPct |
| Investment Income PY | 0.08260 | 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 | $51,087 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $119,204 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $170,291 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $6,040,996 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $6,211,287 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $460,564 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $115,141 | 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 | $397,746 | CurrentYearMinus3Amt |
| Current Year Minus2 | $417,609 | CurrentYearMinus2Amt |
| Current Year Minus1 | $439,076 | CurrentYearMinus1Amt |
| Current Year | $460,564 | CurrentYearAmt |
| Total | $1,714,995 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,572,493 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $119,665 | CurrentYearMinus3Amt |
| Current Year Minus2 | $119,860 | CurrentYearMinus2Amt |
| Current Year Minus1 | $145,184 | CurrentYearMinus1Amt |
| Current Year | $170,291 | CurrentYearAmt |
| Total | $555,000 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $99,437 | CurrentYearMinus3Amt |
| Current Year Minus2 | $104,402 | CurrentYearMinus2Amt |
| Current Year Minus1 | $109,769 | CurrentYearMinus1Amt |
| Current Year | $115,141 | CurrentYearAmt |
| Total | $428,749 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $643,124 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $35,899 | CurrentYearMinus3Amt |
| Current Year Minus2 | $35,958 | CurrentYearMinus2Amt |
| Current Year Minus1 | $43,555 | CurrentYearMinus1Amt |
| Current Year | $51,087 | CurrentYearAmt |
| Total | $166,499 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $393,814 | BeginningBalanceAmt |
| Additions During Year | $44,948 | AdditionsDuringYearAmt |
| Distributions During Year | $46,669 | DistributionsDuringYearAmt |
| Ending Balance | $392,093 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $225,284 | OtherCostOrOtherBasisAmt |
| Book Value | $225,284 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,738,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,070,905 | DepreciationAmt |
| Book Value | $2,667,587 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $584,249 | OtherCostOrOtherBasisAmt |
| Depreciation | $371,095 | DepreciationAmt |
| Book Value | $213,154 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,106,025 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFFERED COMPENSATION ASSET | Desc |
| Book Value | $772,454 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $772,454 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION PAYABLE | Desc |
| Amt | $772,454 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $772,454 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,559,180 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,559,180 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,904,128 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,904,128 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,463,308 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,307,161 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,307,161 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,904,126 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,904,126 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,211,287 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | MTSBA IS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($392,193). THESE FUNDS ARE HELD FOR THIS ORGANIZATION AND DISBURSED AS REQUIRED. |
| PART IV, LINE 2B: | MTSBA IS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($392,193). THESE FUNDS ARE HELD FOR THIS ORGANIZATION AND DISBURSED AS REQUIRED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSED TRAVEL 14,213. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 2,889,915. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSED TRAVEL 14,213. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 2,889,915. ROUNDING -2. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (10 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 | $275,000 | $0 | $22,100 | $0 | $47,205 | $0 | $68,862 | $0 | $70,624 | $0 | $483,791 | $0 | $0 | $0 |
| DEBRA SILK | ||||||||||||||
| CHIEF LEGAL COUNSEL/ASSOC EXEC DIR. | $217,464 | $0 | $19,700 | $0 | $41,422 | $0 | $72,005 | $0 | $34,735 | $0 | $385,326 | $0 | $0 | $0 |
| SHAWN BUBB | ||||||||||||||
| DIR. INSURANCE SERVICES | $206,935 | $0 | $16,655 | $0 | $23,688 | $0 | $24,728 | $0 | $55,624 | $0 | $327,630 | $0 | $0 | $0 |
| LAREN CARPARELLI | ||||||||||||||
| DIR. MTSUIP/CFO MTSBA | $198,432 | $0 | $18,000 | $0 | $15,609 | $0 | $43,047 | $0 | $46,708 | $0 | $321,796 | $0 | $0 | $0 |
| ANDREW SEVER | ||||||||||||||
| DIR. LABOR RELATIONS | $140,608 | $0 | $11,900 | $0 | $14,353 | $0 | $16,686 | $0 | $55,680 | $0 | $239,227 | $0 | $0 | $0 |
| TONY KOENIG | ||||||||||||||
| DIR. LEGAL SERVICES | $130,765 | $0 | $11,650 | $0 | $1,135 | $0 | $14,355 | $0 | $70,624 | $0 | $228,529 | $0 | $0 | $0 |
| ANDREW VIGELAND | ||||||||||||||
| DIR. HR SERVICES | $114,477 | $0 | $9,500 | $0 | $7,990 | $0 | $13,197 | $0 | $62,337 | $0 | $207,501 | $0 | $0 | $0 |
| KEVIN BARTSCH | ||||||||||||||
| ASST. DIRECTOR MSGIA | $121,785 | $0 | $5,581 | $0 | $3,213 | $0 | $13,058 | $0 | $55,624 | $0 | $199,261 | $0 | $0 | $0 |
| MATHEW KOMAC | ||||||||||||||
| ASST DIR. MSGIA SERVICES | $117,051 | $0 | $7,124 | $0 | $6,187 | $0 | $13,036 | $0 | $55,624 | $0 | $199,022 | $0 | $0 | $0 |
| EMILY DEAN | ||||||||||||||
| DIR. MEMBER ENGAGEMENT | $104,612 | $0 | $10,690 | $0 | $8,295 | $0 | $12,360 | $0 | $33,340 | $0 | $169,297 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | MTSBA PROVIDES AN ON-SITE HEALTH CLUB FACILITY FOR THE BENEFIT OF IT'S EMPLOYEES. PERSONAL USE OF VEHICLE EXPENSES WERE PAID BY MTSBA AND TAXED TO EMPLOYEES AS A FRINGE BENEFIT. |
| PART I, LINE 4B | MTSBA EXECUTIVE DIRECTOR LANCE MELTON, MTSBA CHIEF LEGAL COUNSEL & ASSOCIATE EXECUTIVE DIRECTOR, DEBRA SILK, MTSBA CFO & DIRECTOR OF MTSUIP, LAREN CARPARELLI & MSGIA DIRECTOR OF INSURANCE SERVICES, SHAWN BUBB, PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. CURRENT CONTRIBUTIONS ARE REPORTED FOR ALL EMPLOYEES AFFECTED EACH YEAR. THERE WERE NO PAYOUTS IN THE CURRENT YEAR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) PROUDLY REPRESENTS THE ELECTED SCHOOL BOARDS OF PUBLIC SCHOOL DISTRICTS ACROSS MONTANA. OUR MEMBERSHIP ENCOMPASSES NEARLY ALL BUT A FEW OF THE SMALLEST SCHOOL DISTRICTS IN THE STATE EACH YEAR, REFLECTING OUR COMMITMENT TO INCLUSIVE REPRESENTATION AND SUPPORT FOR EDUCATIONAL LEADERS AT EVERY LEVEL. BY BRINGING TOGETHER DIVERSE VOICES AND PERSPECTIVES FROM ACROSS THE STATE, MTSBA FOSTERS A VIBRANT COMMUNITY DEDICATED TO THE ADVANCEMENT OF PUBLIC EDUCATION. OUR MEMBERS ARE INTEGRAL TO SHAPING THE FUTURE OF EDUCATION IN MONTANA, AND WE ARE HONORED TO SERVE AS THEIR ADVOCATE AND RESOURCE, EMPOWERING THEM TO DRIVE POSITIVE CHANGE WITHIN THEIR DISTRICTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) IS GOVERNED BY A DYNAMIC BOARD OF DIRECTORS, CONSISTING OF 18 TO 20 DEDICATED MEMBERS WHO ARE COMMITTED TO LEADING AND SUPPORTING PUBLIC EDUCATION IN OUR STATE. ELEVEN OF THESE DIRECTORS ARE ELECTED FROM VARIOUS GEOGRAPHIC REGIONS, ENSURING REPRESENTATION FROM ACROSS MONTANA. THE REMAINING SEVEN DIRECTORS ARE APPOINTED BY THE SEVEN LARGEST MEMBER DISTRICTS, BASED ON STUDENT ENROLLMENT, WHICH CURRENTLY INCLUDES BILLINGS, BOZEMAN, BUTTE, GREAT FALLS, HELENA, KALISPELL, AND MISSOULA. IN ADDITION, THE BOARD INCLUDES TWO DIRECTORS ELECTED BY THE INDIAN SCHOOL BOARD CAUCUS (ISBC), IN ACCORDANCE WITH OUR ASSOCIATION'S BYLAWS. THE CHAIR AND VICE-CHAIR OF THE ISBC ARE DESIGNATED AS DIRECTORS OF MTSBA, EMPHASIZING OUR COMMITMENT TO INCLUSION AND REPRESENTATION OF INDIGENOUS PERSPECTIVES. NOTABLY, AN INDIVIDUAL ELECTED OR APPOINTED TO A SEAT ON THE BOARD MAY CONCURRENTLY SERVE AS AN ISBC DIRECTOR, ENSURING COMPREHENSIVE LEADERSHIP THAT REFLECTS THE DIVERSE NEEDS AND VOICES OF MONTANA'S EDUCATIONAL COMMUNITY. THROUGH THIS GOVERNANCE STRUCTURE, MTSBA STRIVES TO EFFECTIVELY ADVOCATE FOR AND ENHANCE THE EDUCATIONAL LANDSCAPE THROUGHOUT THE STATE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) OPERATES WITH A STRONG COMMITMENT TO DEMOCRATIC GOVERNANCE, ENSURING THAT A VARIETY OF SIGNIFICANT DECISIONS MADE BY THE BOARD OF DIRECTORS RECEIVE THE APPROVAL OF OUR VALUED MEMBERS. KEY EXAMPLES OF SUCH DECISIONS INCLUDE LEGISLATIVE RESOLUTIONS, DUES INCREASES, AND AMENDMENTS TO OUR BYLAWS. THIS COLLABORATIVE APPROACH NOT ONLY REINFORCES OUR DEDICATION TO TRANSPARENCY AND ACCOUNTABILITY BUT ALSO EMPOWERS OUR MEMBERS TO HAVE A DIRECT VOICE IN SHAPING THE POLICIES AND DIRECTION OF THE ASSOCIATION. BY ACTIVELY INVOLVING THE MEMBERSHIP IN THESE CRITICAL DECISIONS, MTSBA FOSTERS A SENSE OF OWNERSHIP AND ENGAGEMENT, ENSURING THAT THE COLLECTIVE INTERESTS OF PUBLIC SCHOOL DISTRICTS IN MONTANA ARE AT THE FOREFRONT OF OUR INITIATIVES. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROCESS OF REVIEW FOR 990: THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) FOLLOWS A RIGOROUS AND COLLABORATIVE PROCESS FOR PREPARING AND REVIEWING FORM 990 FOLLOWING THE COMPLETION OF THE INDEPENDENT AUDIT. THE CHIEF FINANCIAL OFFICER (CFO) AND CPA INITIALLY DRAFT THE 990, ENSURING THAT IT REFLECTS OUR ORGANIZATION'S FINANCIAL AND OPERATIONAL INTEGRITY. ONCE THE PRELIMINARY DRAFT IS PREPARED, IT UNDERGOES A THOROUGH REVIEW BY THE EXECUTIVE DIRECTOR AND GENERAL COUNSEL IN PARTNERSHIP WITH THE CFO. THIS DETAILED EXAMINATION FOCUSES ON VERIFYING THE ACCURACY OF NUMERICAL DATA, NARRATIVE CONTENT, AND RESPONSES TO ALL REQUIRED QUESTIONS. UPON COMPLETION OF THIS COMPREHENSIVE REVIEW, THE FINAL DRAFT OF FORM 990 IS PRESENTED TO THE MTSBA BOARD OF DIRECTORS. THIS STEP IS VITAL, AS IT PROVIDES THE BOARD WITH AN OPPORTUNITY TO OFFER INPUT AND INSIGHTS REGARDING THE COMPLETED DOCUMENT PRIOR TO ITS SUBMISSION. THROUGH THIS METICULOUS PROCESS, MTSBA ENSURES THAT FORM 990 IS NOT ONLY ACCURATE BUT ALSO TRANSPARENTLY REPRESENTS OUR COMMITMENT TO RESPONSIBLE GOVERNANCE AND ACCOUNTABILITY. |
| FORM 990, PART VI, SECTION B, LINE 12C | DESCRIPTION OF CONFLICT OF INTEREST PROCEDURE: THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) PRIORITIZES TRANSPARENCY AND ETHICAL GOVERNANCE THROUGH ITS ROBUST CONFLICT OF INTEREST PROCEDURES. ANNUALLY, THE MTSBA BOARD OF DIRECTORS REVIEWS AND SIGNS OFF ON A COMPREHENSIVE CONFLICT OF INTEREST POLICY, WHICH INCLUDES AN ACKNOWLEDGMENT OF RECEIPT AND A REQUIREMENT FOR ALL MEMBERS TO DISCLOSE ANY POTENTIAL CONFLICTS. IN OUR COMMITMENT TO RESPONSIBLE DECISION-MAKING, WE DILIGENTLY IDENTIFY AND ADDRESS ANY POTENTIAL CONFLICTS OF INTEREST WHEN CONSIDERING FINANCIAL TRANSACTIONS. IF A POTENTIAL CONFLICT IS DETECTED, WE ENSURE THAT THE ISSUE IS BROUGHT BEFORE THE MTSBA BOARD FOR DISCUSSION AND RESOLUTION. IN ADDITION TO OUR INTERNAL PROCEDURES, WE ADHERE STRICTLY TO SECTION 35-2-418 (DIRECTOR CONFLICT OF INTEREST) OF THE MONTANA CODE ANNOTATED, ENSURING COMPLIANCE WITH STATE REGULATIONS. WHEN A FINANCIAL TRANSACTION INVOLVES A RELATED PARTY, THE BOARD OR STAFF MEMBER ASSOCIATED WITH THAT TRANSACTION IS RECUSED FROM ALL DECISION-MAKING PROCESSES REGARDING THE INITIATION, CONTINUATION, OR CESSATION OF SERVICES. THIS APPROACH SAFEGUARDS OUR INTEGRITY AND REINFORCES OUR COMMITMENT TO KEEPING THE INTERESTS OF OUR MEMBERS AND THE PUBLIC AT THE FOREFRONT OF OUR ACTIONS. |
| FORM 990, PART VI, SECTION B, LINE 15 | DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR: THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) IS COMMITTED TO ENSURING THAT THE COMPENSATION OF ITS EXECUTIVE DIRECTOR IS BOTH REASONABLE AND COMPETITIVE. EACH YEAR, THE MTSBA BOARD CONDUCTS A THOROUGH EVALUATION OF THE EXECUTIVE DIRECTOR'S SALARY, BENCHMARKING IT AGAINST THE COMPENSATION PACKAGES OF COMPARABLE STATE SCHOOL BOARD ASSOCIATIONS. THIS COMPREHENSIVE REVIEW CONSIDERS NOT ONLY SALARY FIGURES BUT ALSO INCORPORATES AN ANALYSIS OF THE COST OF LIVING ADJUSTMENTS AND THE LONGEVITY OF THE EXECUTIVE DIRECTOR'S TENURE. ADDITIONALLY, THE BOARD EVALUATES THE COMPENSATION IN RELATION TO CHIEF EXECUTIVE OFFICERS WITHIN SIMILAR PEER ORGANIZATIONS, ENSURING THAT OUR COMPENSATION PRACTICES REFLECT INDUSTRY STANDARDS AND PROMOTE EQUITABLE REMUNERATION. THROUGH THIS DILIGENT PROCESS, MTSBA UNDERSCORES ITS COMMITMENT TO FAIR GOVERNANCE AND EFFECTIVE LEADERSHIP WITHIN THE ASSOCIATION. DETERMINATION OF COMPENSATION FOR MTSBA KEY EMPLOYEES & STAFF: THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) IS DEDICATED TO MAINTAINING FAIR AND COMPETITIVE COMPENSATION FOR ITS STAFF. EACH YEAR, WE CONDUCT A COMPREHENSIVE ASSESSMENT OF SALARIES, COMPARING THEM TO THOSE OF OTHER STAFF MEMBERS IN SIMILAR ROLES WITHIN STATE SCHOOL BOARD ASSOCIATIONS OF COMPARABLE SIZE. IN ADDITION TO THIS BENCHMARKING, MTSBA EVALUATES THE REASONABLENESS OF SALARIES AND BENEFITS IN RELATION TO THE BROADER LANDSCAPE OF BOTH PUBLIC AND PRIVATE NONPROFIT SECTORS IN MONTANA. THIS THOROUGH APPROACH ENSURES THAT OUR COMPENSATION PRACTICES ARE NOT ONLY EQUITABLE BUT ALSO REFLECTIVE OF THE VALUE AND EXPERTISE OUR STAFF BRING TO THE ORGANIZATION. BY PRIORITIZING COMPETITIVE SALARIES AND BENEFITS, MTSBA REINFORCES ITS COMMITMENT TO ATTRACTING AND RETAINING TALENTED PROFESSIONALS DEDICATED TO ADVANCING PUBLIC EDUCATION IN MONTANA. |
| FORM 990, PART VI, SECTION C, LINE 18 | MTSBA'S FORM 990 IS PUBLISHED ANNUALLY ON GUIDESTAR.COM. |
| FORM 990, PART VI, SECTION C, LINE 19 | HOW MTSBA MAKES GOVERNING DOCS AVAILABLE TO THE PUBLIC: THE MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) IS COMMITTED TO TRANSPARENCY AND ACCOUNTABILITY IN ITS OPERATIONS. WE FULLY COMPLY WITH ALL PUBLIC DISCLOSURE REQUIREMENTS FOR EXEMPT ORGANIZATIONS, AS OUTLINED BY THE IRS IN ITS APPLICABLE REGULATIONS. IN ADDITION TO MEETING THESE REGULATORY STANDARDS, MTSBA MAKES ITS FORM 990 PUBLICLY ACCESSIBLE BY PUBLISHING IT ANNUALLY ON GUIDESTAR.COM. THIS PLATFORM PROVIDES A VALUABLE RESOURCE FOR INDIVIDUALS AND ORGANIZATIONS SEEKING TO UNDERSTAND OUR FINANCIAL PRACTICES AND GOVERNANCE STRUCTURE. BY ENSURING THAT OUR GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE READILY AVAILABLE, MTSBA REINFORCES ITS DEDICATION TO OPEN COMMUNICATION AND RESPONSIBLE STEWARDSHIP WITHIN THE COMMUNITY WE SERVE. |
| FORM 990, PART XII LINE 2C EXPLANATION | THE PROCESS FOR AUDIT OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. |