2020-05-15T14:38:03-05:00 2019-06-30 390758449 WIPFLI LLP 101 EAST FRONT STREET 301 MISSOULA MT 59802 990 2018-07-01 810232126 MONTANA HIGH SCHOOL ASSOCIATION MONT 4064426010 1 SOUTH DAKOTA AVE HELENA MT 59601 MARK BECKMAN EXECUTIVE DIRECTOR 4064426010 2020-05-06 1 PHILIP L YASENAK CPA P01248379 4067281800 2020-05-06 72.174.14.249 2020-05-06 12:46:49 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 4A35561FF573FE7438589D6375A952819AFC63A9 2018 2021-01-29 14:40:06Z MARK BECKMAN 1 SOUTH DAKOTA AVENUE HELENA MT 59601 1248645 0 X WWW.MHSA.ORG X 1942 MT ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS. 7 7 11 25 0 0 1066601 1089070 88277 73313 15577 35168 53170 51094 1223625 1248645 0 0 0 0 852650 1204408 0 0 0 450158 398037 1302808 1602445 -79183 -353800 1615570 1232621 375513 344922 1240057 887699 TO ASSURE THAT THE MEMBERSHIP IS PROVIDED WITH LEADERSHIP AND SUPPORT IN ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR THE GROWTH AND EDUCATIONAL EXPERIENCE FOR STUDENTS. 0 0 268350 124407 ADMINISTRATION OF ALL MONTANA PUBLIC HIGH SCHOOL ACTIVITIES, INCLUDING ALL LEVELS OF TOURNAMENT COMPETITION. 268350 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 1 0 X THE ORGANIZATION 4064426010 1 SOUTH DAKOTA AVE HELENA MT 59601 DENNIS MURPHY PRESIDENT 1.00 X X 0 0 0 LUKE KLOKER VICE PRESIDENT 1.00 X X 0 0 0 KRYSTAL ZENTNER EXECUTIVE BOARD DIRECTOR 1.00 X 0 0 0 DON WETZEL JR EXECUTIVE BOARD DIRECTOR 1.00 X 0 0 0 HANNAH DEAN EXECUTIVE BOARD DIRECTOR 1.00 X 0 0 0 DAVID COBB EXECUTIVE BOARD DIRECTOR 1.00 X 0 0 0 DINNY BENNETT EXECUTIVE BOARD DIRECTOR 1.00 X 0 0 0 MARK BECKMAN EXECUTIVE DIRECTOR 40.00 X 128822 0 14450 JOANNE AUSTIN ASSOCIATE DIRECTOR 40.00 X 116397 0 8250 245219 0 22700 2 0 0 0 0 722601 366469 1089070 STATE TRACK MEET INCOM 611710 51074 51074 OTHER INCOME 611710 20753 20753 SUPPLY SALES 611710 1486 1486 73313 35168 35168 BROADCAST RIGHTS 611710 35000 35000 CONVENTION 611710 16094 16094 51094 1248645 124407 0 35168 160192 160192 312965 312965 619220 619220 76309 76309 35722 35722 3559 3559 6700 6700 21077 21077 25134 25134 22345 22345 69927 69927 39730 39730 13182 13182 AWARDS 81453 81453 SUPPLIES 57023 57023 OTHER GENERAL EXPENSES 33019 10423 22596 AUTO EXPENSES 12598 12598 12290 12290 1602445 268350 1334095 0 15830 1058 1443551 1115104 673821 557362 156189 116459 1615570 1232621 77346 56834 266810 277438 15527 10650 15830 0 375513 344922 X 1240057 887699 1240057 887699 1615570 1232621 -353800 1442 0 X X 0 1 X 1 0 X 967304 1033512 1053473 1066601 1089070 5209960 77199 94509 85423 88277 124407 469815 79926 78631 35000 53170 0 246727 1124429 1206652 1173896 1208048 1213477 5926502 0 77039 77039 77039 77039 5849463 2330 7648 7420 15577 35168 68143 2330 7648 7420 15577 35168 68143 1126759 1214300 1181316 1223625 1248645 5994645 0.97580 0.99360 0.01140 0.00640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8474 8474 89857 89857 0 56128 41088 15040 401327 374072 27255 118035 52345 65690 116459 X 1253804 1442 3717 5159 1248645 0 1248645 1606162 3717 3717 1602445 0 1602445 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND MONTANA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION'S FEDERAL RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THEY ARE FILED, AND ITS STATE RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. ALTHOUGH MANAGEMENT BELIEVES THAT THE AMOUNTS REFLECTED IN THE ASSOCIATION'S EXEMPT TAX RETURNS SUBSTANTIALLY COMPLY WITH THE APPLICABLE FEDERAL AND STATE TAX REGULATIONS, BOTH THE IRS AND THE VARIOUS STATE TAXING AUTHORITIES CAN TAKE POSITIONS CONTRARY TO THE ASSOCIATION'S POSITION BASED ON THEIR INTERPRETATION OF THE LAW. A TAX POSITION THAT IS CHALLENGED BY A TAXING AUTHORITY COULD RESULT IN AN ADJUSTMENT TO THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A EVERY SCHOOL THAT PAYS DUES IS A MEMBER AND CAN VOTE ON BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B EVERY SCHOOL THAT PAYS DUES IS A MEMBER AND ARE ALLOWED ONE VOTE ON ALL POLICY CHANGES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE BOARD RECEIVES THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990 PRIOR TO MEETING FOR REVIEW. AT BOARD MEETING MEMBERS ARE ALLOWED TIME TO ASK QUESTIONS TO MANAGEMENT AND THE TAX RETURN PREPARER. A MOTION IS THEN MADE TO APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION'S OFFICER AND STAFF SALARIES ARE APPROVED BY THE BOARD OF CONTROL. THE BOARD OF CONTROL MEMBERS ARE NOT PAID EXCEPT FOR REIMBURSEMENTS FOR TRAVEL EXPENSES RELATED TO ASSOCIATION BUSINESS. FORM 990, PART VI, SECTION C, LINE 19 THE BOARD MAKES ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST. FORM 990 PART XI, LINE 1 THE ORGANIZATION REPORTS ON A MODIFIED CASH BASIS OF ACCOUNTING. CONSISTENT WITH THE PRIOR YEAR. FORM 990 PART XII, LINE 2C THIS PROCESS IS UNCHANGED FROM PRIOR YEARS.