2022-11-14T10:53:12-06:00 2022-06-30 810348775 JCCS 3060 CABERNET DR SUITE 2 HELENA MT 59601 990 2021-07-01 810247703 MONTANA SCHOOL BOARDS ASSOCIATION MONT 4064422180 863 GREAT NORTHERN BLVD 301 HELENA MT 59601 LANCE MELTON EXECUTIVE DIRECTOR 4064422180 2022-11-13 1 LANCE MELTON 999009999 LAREN CARPARELLI P00226277 4064426901 2022-11-13 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LANCE MELTON 863 GREAT NORTHERN BLVD STE 301 HELENA MT 59601 5475330 0 X WWW.MTSBA.ORG X 1926 MT MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. 20 20 25 0 0 0 1024694 1055355 3450670 3921445 1745 9737 913279 416030 5390388 5402567 0 0 0 0 1821648 1903620 0 0 0 2865158 3051303 4686806 4954923 703582 447644 8236454 8543490 2969581 2828975 5266873 5714515 X MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP. 0 0 906624 656211 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. 204967 332585 PROFESSIONAL DEVELOPMENT.MTSBA HAS PROVIDED TRAINING OF ONE KIND OR ANOTHER SINCE ITS INCEPTION IN 1926. AS PART OF OUR MEMBER DEVELOPMENT PROGRAM, WE OFFER BOTH DUES BASED AND FEE-BASED TRAINING, INCLUDING VIRTUAL, IN PERSON AND HYBRID FORMATS, WITH DIFFERENT TRAININGS PROVIDED ON FREQUENCIES RANGING FROM WEEKLY TO SEASONALLY TO ANNUALLY THROUGHOUT MONTANA. WE ALSO PROVIDE TRAINING TO OUR MEMBERS ON SITE AT THEIR LOCAL DISTRICTS ON TOPICS CUSTOMIZED BY THE MEMBER AND INCLUDING FACILITATION OF STRATEGIC PLANNING TO HELP MEMBERS ENGAGE STUDENTS, FAMILIES AND COMMUNITIES IN ALIGNING PUBLIC SCHOOL PROGRAMS AND SERVICES TO THE PEOPLES' GOAL OF DEVELOPING THE FULL POTENTIAL OF EACH PERSON." 2255929 2422863 SELF FUNDED INSURANCE PROGRAMS FOR MEMBERS.SEE SCH O.MSGIA (WORKERS' COMPENSATION PROGRAM): THE MONTANA SCHOOL BOARDS ASSOCIATION ADMINISTERS (THROUGH A TPA AGREEMENT) A SELF-FUNDED WORKERS' COMPENSATION RISK AND RETENTION PROGRAM (WCRRP). WCCRP IS THE LARGEST SELF-FUNDED PROGRAM OF ITS KIND IN THE STATE PROVIDING WORKERS' COMPENSATION COVERAGE FOR OVER 25,000 PUBLIC SCHOOL EMPLOYEES. WCRRP PROVIDES COVERAGE THAT IS CONSISTENTLY MORE COMPETITIVELY PRICED THAN PRIVATE MARKET OPTIONS WHILE AT THE SAME TIME PROVIDING FOR A WIDE RANGE OF ADDITIONAL SERVICES TO MEMBER DISTRICTS AT NO ADDITIONAL COSTS. THE PROGRAM ALSO PROVIDES A RANGE OF E-LEARNING PROGRAMS TARGETED AT MEETING MANY OF THE REQUIRED ANNUAL TRAINING TOPICS FOR ITS MEMBERS AS WELL AS SEVERAL OPTIONAL TRAINING AREAS IN ALL ASPECTS OF SCHOOL DISTRICT RISK MANAGEMENT. LOWER COSTS FOR COVERAGE TRANSLATES INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT.MSGIA (PROPERTY AND CASUALTY PROGRAM): MSGIA LAUNCHED THIS SELF-INSURED POOL ON JULY 1, 2008. MSGIA CONTRACTS WITH THE MTSBA TO PROVIDE GENERAL PROGRAM ADMINISTRATION AND RISK MANAGEMENT SERVICES. THE PROPERTY AND LIABILITY PROGRAM PROVIDES BROAD COVERAGES TO ITS MEMBERS AT VERY COMPETITIVE RATES WITH MEMBER SERVICES NOT TYPICALLY FOUND IN OTHER MARKET OPTIONS. THE PROGRAM WAS DESIGNED TO FOCUS ON PROVIDING RISK MANAGEMENT TOOLS AND TRAINING TO MEMBERS IN THE HIGHEST RISK AREA FOR MONTANA SCHOOLS IN SCHOOL LEADERS' LIABILITY. LOWER COSTS FOR COVERAGE TRANSLATES INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT.MTSUIP: MTSUIP WAS CREATED IN 1994 TO MEET THE NEEDS OF MONTANA SCHOOL DISTRICTS IN THE AREA OF UNEMPLOYMENT INSURANCE. THE PROGRAM WAS ESTABLISHED TO ALLOW SCHOOLS TO POOL THEIR UNEMPLOYMENT INSURANCE PREMIUMS AND BECOME REIMBURSABLE EMPLOYERS UNDER THE UNEMPLOYMENT INSURANCE LAW IN AN ATTEMPT TO REDUCE THE UNEMPLOYMENT RATES PAID BY SCHOOLS. SCHOOL DISTRICTS PAY QUARTERLY PREMIUMS INTO THE FUND AND THESE FUNDS ARE USED TO PAY CLAIMS. MEMBERS RECEIVE LOSS CONTROL, CLAIMS HANDLING, LEGAL, ACTUARIAL AND OTHER SERVICES THAT THE POOL MAY PROVIDE IN-HOUSE OR MAY PURCHASE FROM CONTRACTORS. RATES ARE SIGNIFICANTLY LOWER THAN COVERAGE COSTS THROUGH THE STATE OF MONTANA. LOWER COSTS FOR COVERAGE TRANSLATES INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT. 69593 103195 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. 215198 106424 MEMBER OUTREACH.MTSBA PUBLISHES A NUMBER OF DIFFERENT PUBLICATIONS IN QUARTERLY, MONTHLY, WEEKLY AND DAILY FORMATS. THE PURPOSE OF MTSBA'S PUBLICATIONS IS TWO-FOLD - 1. FIRST, MTSBA STRIVES TO PROVIDE ITS MEMBERS INFORMATION ON CRITICAL ISSUES AFFECTING PUBLIC EDUCATION LOCALLY, IN MONTANA, NATIONALLY AND INTERNATIONALLY. 2. SECOND, MTSBA PROVIDES ITS PUBLICATIONS AS LEARNING RESOURCES TO ASSIST ITS MEMBERS IN IMPROVING PERFORMANCE AND ALIGNING THEIR SERVICES TO THE PEOPLES' GOAL OF DEVELOPING THE FULL POTENTIAL OF EACH PERSON THROUGH MONTANA'S SYSTEM OF PUBLIC SCHOOLS.MTSBA ALSO MAINTAINS AND PUBLISHES UPDATES OF INFORMATION FOR BOTH ITS MEMBERS AND THE PUBLIC ON THE FOLLOWING WEBSITES: MTSBA.ORG, MT-PEC.ORG, MSGIA.ORG, MTSUIP.ORG, MCEL.ORG AND RISE4MONTANA.ORG." 146538 231104 POLICY SERVICES -MTSBA PROVIDES BOTH DUES-BASED AND FEE-BASED POLICY SERVICES. AS PART OF ITS DUES-BASED POLICY SERVICES, MTSBA MAKES AVAILABLE TO ITS MEMBERS MODEL POLICIES AND MODEL STUDENT AND STAFF HANDBOOKS AS WELL AS CONSULTATION ON POLICY ISSUES. AS PART OF ITS FEE-BASED SERVICES, MTSBA PROVIDES ANALYSIS AND CUSTOMIZATION OF AN INDIVIDUAL MEMBER'S POLICIES TO MEET THE NEEDS OF THE INDIVIDUAL MEMBER. OUR FEE BASED CUSTOMIZED POLICY PROGRAM ALSO INCLUDES A MAINTENANCE PROGRAM TO ENSURE THAT OUR MEMBERS' POLICIES REMAIN CURRENT AND ALIGNED WITH THE LAW AT ALL TIMES. 159465 69063 MTSBA, IN CONJUNCTION WITH OTHER STATE EDUCATIONAL ORGANIZATIONS (SCHOOL ADMINISTRATORS OF MONTANA, MONTANA RURAL EDUCATION ASSOCIATION AND MONTANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS),PROVIDES EDUCATIONAL TRAINING AT THE MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL) EACH OCTOBER. MCEL IS THE LARGEST EDUCATIONAL CONVENTION HELD FOR SCHOOL MANAGEMENT AND GOVERNANCE TEAMS IN THE STATE OF MONTANA AND HAS BEEN OPERATING FOR OVER FORTY YEARS. 119665 0 ADVOCACY -MTSBA ADVOCATES FOR COMMUNITY OWNERSHIP AND LOCAL CONTROL OF PUBLIC SCHOOLS AS ENVISIONED IN ARTICLE X SECTION 8 OF THE MONTANA CONSTITUTION. OUR ULTIMATE GOAL IS TO ACHIEVE AND SUPPORT A SYSTEM OF PUBLIC SCHOOLS WHICH DEVELOP THE FULL POTENTIAL OF EACH CHILD IN EVERY PUBLIC SCHOOL. 49983 REIMBURSED PROGRAM EXPENSES -MTSBA IS REIMBURSED FOR VARIOUS EXPENSES WHICH ARE PROGRAM RELATED, BUT CONSIDERED "OTHER PROGRAM INCOME" THESE (NORMALLY) CONSIST LARGELY OF REIMBURSED TRAVEL EXPENSES AND OTHER MISCELLANEOUS REIMBURSED FEES. THIS INCOME IS RELATED TO ALL PROGRAMS DESCRIBED IN THIS RETURN, BUT HAS NOT BEEN IDENTIFIED BY SPECIFIC PROGRAM. 710459 559769 4077979 1 0 0 1 0 0 0 0 1 0 1 0 0 0 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 2 0 1 25 1 0 0 0 0 0 0 0 0 0 0 X 20 20 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 DR SUITE 2 HELENA MT 59601 LANCE MELTON EXECUTIVE DIRECTOR/TREASUR 40.00 X X 283728 0 85746 DEBRA SILK CHIEF LEGAL COUNSEL/ASSOC 40.00 X 216900 0 58990 SHAWN BUBB DIR. INSURANCE SERVICES 40.00 X 202510 0 49251 KEVIN BARTSCH ASST. DIRECTOR -MSGIA 40.00 X 117693 0 40769 ANDREW SEVER DIR. LABOR RELATIONS 40.00 X 139942 0 42994 TONY KOENIG DIR. LEGAL /HR SERVICES 40.00 X 124087 0 41408 KRIS GOSS DIR. POLICY SERVICES 40.00 X 117289 0 40729 THERESIA LESUEUR FORMER DIR. UNEMPLOYMENT INS SERV 40.00 X 130912 0 42091 SCOTT WALTER PRESIDENT & DIR. REGION 11 5.00 X X 0 0 0 TOM BILLTEEN PRES-ELECT & DIR. BUTTE MUNICIPAL 5.00 X X 0 0 0 SUE CORRIGAN VICE PRES& DIR. KALISPELL MUNICIPAL 5.00 X X 0 0 0 LUKE MUSZKIEWICZ IMMEDEATE PAST PRES & DIR. HELENA MUNICIPAL 5.00 X X 0 0 0 BARB RILEY DIR. REGION 1 5.00 X 0 0 0 CURTIS SMEBY DIR. REGION 2 5.00 X 0 0 0 PAUL FINNICUM DIR. REGION 3 5.00 X 0 0 0 KELLY DEY DIR. REGION 4 5.00 X 0 0 0 RICK CUMMINGS DIR. REGION 5 5.00 X 0 0 0 CHARLEE THOMPSON DIR. REGION 6 5.00 X 0 0 0 GAYLE VENTURELLI DIR. REGION 7 5.00 X 0 0 0 SHAUN SCOTT DIR. REGION 8 5.00 X 0 0 0 KRYSTAL ZENTNER DIR. REGION 9 5.00 X 0 0 0 DICK CAMERON DIR. REGION 10 5.00 X 0 0 0 JENNIFER HOFFMAN DIR. BILLINGS MUNICIPAL 5.00 X 0 0 0 GARY LUSIN DIR. BOZEMAN MUNICIPAL 5.00 X 0 0 0 MARK FINNICUM DIR. GREAT FALLS MUNICIPAL 5.00 X 0 0 0 ARLENE WALKER-ANDREWS DIR. MISSOULA MUNICIPAL 5.00 X 0 0 0 PAUL FINNICUM ISBC CHAIR 5.00 X 0 0 0 VACANT ISBC VICE-CHAIR 5.00 X 0 0 0 1333061 0 401978 12 1 1 0 0 1055355 1055355 MSGIA (WORK COMP) PROG 561000 1947851 1947851 LEGAL & LABOR SERVICES 541100 656211 656211 WORKSHOPS & MCEL CONVE 611600 401648 401648 POLICY AND ADMIN SEARC 541900 334299 334299 MTSUIP (UNEMPLOYMENT) 561000 308078 308078 273358 273358 3921445 366047 366047 82500 72763 9737 9737 9737 REIMBURSED PROGRAM EXP 611600 26400 26400 REIMBURSED TRAVEL EXPE 611600 23583 23583 49983 5402567 3971428 0 375784 500628 361109 139519 805863 713660 92203 187735 140764 46971 311353 256131 55222 98041 80652 17389 94791 94791 10251 2152 8099 127582 89810 37772 58647 58647 158492 75410 83082 25576 10023 15553 MSGIA PROGRAM 1947851 1947851 MTSUIP PROGRAM 308078 308078 REIMBURSED TRAVEL, AUTO 159669 24785 134884 ASSOCIATION DUES 72666 4000 68666 87700 63554 24146 4954923 4077979 876944 0 1370 1370 4034091 4569926 664634 318433 50421 203962 4192216 1166262 3062952 3025954 422986 423845 8236454 8543490 1542699 1489985 676569 572512 327327 342633 422986 423845 2969581 2828975 X 5266873 5714515 5266873 5714515 8236454 8543490 X 447644 -2 X X 0 1 X 1 0 X 960081 985740 1003419 1024694 1055355 5029289 3217598 3501278 3623850 4001553 3971398 18315677 4177679 4487018 4627269 5026247 5026753 23344966 0 0 0 23344966 379103 366602 363824 364141 375784 1849454 379103 366602 363824 364141 375784 1849454 4556782 4853620 4991093 5390388 5402537 25194420 0.92660 0.92330 0.07340 0.07670 X 35899 83766 119665 4835258 4954923 397746 99437 0 0 376970 384583 384340 397746 1543639 2315459 134999 95784 117065 119665 467513 94243 96146 96085 99437 385911 578867 40500 28735 35120 35899 140254 1 327327 54387 19081 362633 1 X 225284 225284 3371711 854431 2517280 595221 311831 283390 3025954 DEFERRED COMPENSATION PAYABLE 423845 423845 3123056 0 3123056 2279511 2279511 5402567 2675412 0 2675412 2279511 2279511 4954923 PART IV, LINE 1B: MTSBA IS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($342,633) AND FOR AA CAUCUS ($0). THESE FUNDS ARE HELD FOR THESE TWO ORGANIZATIONS AND DISBURSED AS REQUIRED. DURING FY22 THE AA CAUCUS WAS DISPERSED IN FULL. PART IV, LINE 2B: MTSBA WAS CUSTODIAN (CASH) FOR THE INDIAN SCHOOL BOARD CAUCUS ($342,633) AND FOR AA CAUCUS ($0). THESE FUNDS ARE HELD FOR THESE TWO ORGANIZATIONS AND DISBURSED AS REQUIRED. DURYING FY22 THE AA CAUCUS WAS DISPERSED IN FULL. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED TRAVEL 23,583. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 2,255,929. ROUNDING -1. PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED TRAVEL 23,583. MSGIA & MTSUIP THIRD PARTY ADMINISTRATION 2,255,929. ROUNDING -1. 1 X X X X X 0 1 0 0 0 0 0 0 0 LANCE MELTON EXECUTIVE DIRECTOR/TREASUR 246000 0 14760 0 22968 0 56746 0 29000 0 369474 0 0 0 DEBRA SILK CHIEF LEGAL COUNSEL/ASSOC 183000 0 10980 0 22920 0 39990 0 19000 0 275890 0 0 0 SHAWN BUBB DIR. INSURANCE SERVICES 182246 0 10934 0 9330 0 20251 0 29000 0 251761 0 0 0 KEVIN BARTSCH ASST. DIRECTOR -MSGIA 110379 0 6622 0 692 0 11769 0 29000 0 158462 0 0 0 ANDREW SEVER DIR. LABOR RELATIONS 125000 0 7500 0 7442 0 13994 0 29000 0 182936 0 0 0 TONY KOENIG DIR. LEGAL /HR SERVICES 116250 0 6976 0 861 0 12408 0 29000 0 165495 0 0 0 KRIS GOSS DIR. POLICY SERVICES 107250 0 6436 0 3603 0 11729 0 29000 0 158018 0 0 0 THERESIA LESUEUR FORMER DIR. UNEMPLOYMENT INS SERV 102694 0 12612 0 15606 0 13091 0 29000 0 173003 0 0 0 PART I, LINE 1A MTSBA PROVIDES A 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, DEBRA SILK, CHIEF LEGAL COUNSEL & MTSBA/MSGIA DIRECTOR OF INSURANCE SERVICES SHAWN BUBB PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. CURRENT CONTRIBUTIONS ARE REPORTED FOR ALL EMPLOYEES AFFECTED EACH YEAR. THERE WERE NO PAYOUTS IN THE CURRENT YEAR. FORM 990, PART VI, SECTION A, LINE 6 MTSBA'S MEMBERS CONSIST OF THE ELECTED SCHOOL BOARDS OF MOST MONTANA PUBLIC K-12 SCHOOL DISTRICTS. MTSBA MEMBERSHIP ENCOMPASSES ALL BUT 6 OF THE SMALLEST SCHOOL DISTRICTS IN THE STATE. FORM 990, PART VI, SECTION A, LINE 7A THE ASSOCIATION IS GOVERNED BY A 20 MEMBER BOARD OF DIRECTORS, 11 OF WHOM ARE ELECTED FROM GEOGRAPHIC REGIONS THROUGHOUT THE STATE. PURSUANT TO THE BYLAWS, THE REGIONS ARE SUBJECT TO REVIEW EVERY FIVE YEARS BY THE MTSBA BOARD, WHICH IS AUTHORIZED TO MAKE ADJUSTMENTS AS NECESSARY TO PRESERVE EQUITY IN THE NUMBER OF SCHOOL TRUSTEES REPRESENTED BY EACH DIRECTOR. SEVEN DIRECTORS ARE APPOINTED BY THE SEVEN LARGEST MEMBERS OF MTSBA, BASED ON STUDENT ENROLLMENT, INCLUDING BILLINGS, BOZEMAN, BUTTE, GREAT FALLS, HELENA, KALISPELL, AND MISSOULA. TWO DIRECTORS ARE ELECTED BY THE MTSBA INDIAN SCHOOL BOARD CAUCUS (ISBC) IN ACCORDANCE WITH THE ASSOCIATION BYLAWS, WITH THE CHAIR AND VICE CHAIR OF ISBC DESIGNATED AS DIRECTORS OF MTSBA IN MTSBA'S BYLAWS.. FORM 990, PART VI, SECTION A, LINE 7B THERE ARE A VARIETY OF DECISIONS OF THE MTSBA BOARD THAT ARE SUBJECT TO APPROVAL BY THE MEMBERS. SPECIFIC EXAMPLES INCLUDE LEGISLATIVE AND OTHER RESOLUTIONS, DUES INCREASES AND BYLAWS CHANGES, ALL OF WHICH ARE ORDINARILY PROPOSED BY THE MTSBA BOARD BUT SUBJECT TO APPROVAL BY THE MTSBA MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B PROCESS OF REVIEW FOR 990 THE CPA RETAINED BY THE ASSOCIATION PRELIMINARILY PREPARES THE 990 AFTER THE INDEPENDENT AUDIT HAS BEEN COMPLETED. THE MTSBA EXECUTIVE DIRECTOR AND GENERAL COUNSEL REVIEW THE 990 IN DETAIL WITH THE CPA TO ENSURE ITS ACCURACY, BOTH IN TERMS OF NUMBERS AND NARRATIVE AND ANSWERS TO ALL QUESTIONS. UPON COMPLETION OF SUCH REVIEW, THE FINAL DRAFT IS PROVIDED TO THE MTSBA BOARD OF DIRECTORS FOR ITS INFORMATION AND IN ORDER TO ALLOW THE BOARD ANY INPUT IT MAY HAVE REGARDING THE COMPLETED 990 BEFORE FILING. MTSBA HAS NOT CHANGED (SINCE THE LAST FILING OF THE 990) THE OVERSIGHT PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS OR FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART VI, SECTION B, LINE 12C DESCRIPTION OF CONFLICT OF INTEREST PROCEDURE - THE MTSBA BOARD OF DIRECTORS SIGN OFF ANNUALLY ON A CONFLICT OF INTEREST POLICY ACKNOWLEDGING RECEIPT AND REQUIRING DISCLOSURE OF ANY CONFLICT. WHEN CONSIDERING FINANCIAL TRANSACTIONS WE ARE CAREFUL TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST AND RAISE SUCH ISSUES BEFORE THE MTSBA BOARD WHEN A POTENTIAL CONFLICT IS IDENTIFIED. WE ALSO SPECIFICALLY FOLLOW SECTION 35-2-418 (DIRECTOR CONFLICT OF INTEREST) OF THE MONTANA CODE ANNOTATED. FINALLY, WHEN A FINANCIAL TRANSACTION WITH A RELATED PARTY OCCURS, THE RELATED BOARD OR STAFF MEMBER IS REMOVED FROM DECISION MAKING AUTHORITY OVER THE INITIATION, CONTINUATION AND CESSATION OF SUCH SERVICES. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR: THE MTSBA BOARD ANNUALLY DETERMINES THE REASONABLENESS AND COMPARABILITY OF THE EXECUTIVE DIRECTOR'S SALARY. SUCH COMPARISON IS ACCOMPLISHED THROUGH A REVIEW OF COMPENSATION OF ALL OTHER COMPARABLE STATE SCHOOL BOARD ASSOCIATIONS. THE BOARD'S REVIEW ALSO INCORPORATES AND INDEXES THE RELATIVE COST OF LIVING AND LONGEVITY OF IT'S EXECUTIVE DIRECTOR IN COMPARISON TO PEER ORGANIZATIONS. DETERMINATION OF COMPENSATION FOR MTSBA STAFF: SALARIES FOR MTSBA STAFF ARE ANNUALLY ASSESSED AND COMPARED TO SALARIES OF OTHER STAFF IN SIMILAR POSITIONS IN STATE SCHOOL BOARD ASSOCIATIONS OF SIMILAR SIZE. MTSBA ALSO ASSESSES THE REASONABLENESS OF SALARIES AND BENEFITS IN COMPARISON TO MONTANA PUBLIC AND PRIVATE NONPROFIT SECTORS. FORM 990, PART VI, SECTION C, LINE 18 MTSBA'S FORM 990 IS PUBLISHED ANNUALLY ON GUIDESTAR.COM. FORM 990, PART VI, SECTION C, LINE 19 HOW MTSBA MAKES GOVERNING DOCS AVAILABLE TO THE PUBLIC: MTSBA COMPLIES WITH ALL PUBLIC DISCLOSURE REQUIREMENTS FOR EXEMPT ORGANIZATIONS AS FULLY OUTLINED BY THE IRS IN ITS APPLICABLE REGULATIONS. MTSBA'S FORM 990 IS ALSO PUBLISHED ANNUALLY ON GUIDESTAR.COM. FORM 990, PART XI, LINE 9: ROUNDING -2. FORM 990, PART XII LINE 2C EXPLANATION 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)