2019-05-15T18:29:35-05:00 2018-06-30 390758449 WIPFLI LLP PO BOX 1699 HELENA MT 59624 990 2017-07-01 810407145 MONTANA UNIFIED SCHOOL TRUST MONT 4064574400 PO BOX 4579 HELENA MT 59604 ANDY HOLMLUND CHIEF EXECUTIVE OFFICER 4064574400 2019-05-15 1 MEGHAN BRONEC CPA P00399092 4064425520 2019-05-15 65.117.89.221 2019-05-15 18:15:25 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 4BAAE8E0BFA908F9C0BF7311ADA00BA41C86A68C 2017 2020-01-14 16:20:31Z ANDY HOLMLUND PO BOX 4579 HELENA MT 59604 59901160 0 X WWW.MUSTBENEFITS.ORG X 1987 MT TO SERVE THE PUBLIC EDUCATION COMMUNITY OF MONTANA BY PROVIDING HIGH-QUALITY, COST EFFECTIVE HEALTH BENEFIT PLANS THROUGH THE MONTANA UNIFIED SCHOOL TRUST. 9 9 0 9 0 0 0 0 54325981 55229014 390537 302680 0 0 54716518 55531694 0 0 44174391 46812354 0 0 0 0 0 6191318 5825235 50365709 52637589 4350809 2894105 16850200 20065816 7147207 7392006 9702993 12673810 X MONTANA UNIFIED SCHOOL TRUST (MUST) IS COMMITTED TO SERVING SCHOOLS AND SCHOOL RELATED ENTITIES IN MONTANA. MUST ENDEAVORS TO PROVIDE THE BEST BENEFIT PLANS AVAILABLE, THE FINEST SERVICE IN THE INDUSTRY, THE MOST COST EFFECTIVE MANAGEMENT, AND LEADING EDGE WELLNESS SERVICES, ALL WITH A SOLID FINANCIAL BASE ON WHICH MEMBERS CAN DEPEND. OUR VISION IS TO BE THE MOST TRUSTED BENEFITS PROVIDER IN MONTANA. 0 0 MONTANA UNIFIED SCHOOL TRUST (MUST) PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS, LIFE INSURANCE, AD&D, AND DISABILITY BENEFITS FOR SCHOOL DISTRICT EMPLOYEES AND THEIR DEPENDENTS THROUGHOUT MONTANA. WE SERVED OVER 4,450 EMPLOYEES THROUGHOUT THE YEAR. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 1 7 0 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 X MONTANA UNIFIED SCHOOL TRUST 4064574400 725 N MONTANA HELENA MT 59601 JACK BABON CHAIR 0.50 X X 0 0 0 BRAD MOORE VICE CHAIR 0.50 X X 0 0 0 MARK ROESLER-BEGALKE TREASURER 0.50 X X 0 0 0 SHAWN BUBB TRUSTEE 0.50 X 0 0 0 PAUL FINNICUM TRUSTEE 0.50 X 0 0 0 DIANE FLADMO TRUSTEE 0.50 X 0 0 0 ELDON CHAD JOHNSON TRUSTEE 0.50 X 0 0 0 KEN TAYLOR TRUSTEE 0.50 X 0 0 0 PATRICIA TOAVS TRUSTEE 0.50 X 0 0 0 BRUCE MIHELISH NON VOTING BOARD MEMBER 0.50 X 4000 0 0 RICH NELSON NON VOTING BOARD MEMBER 0.50 X 4000 0 0 ANDREW HOLMLUND CEO MSSF 1.00 40.00 X 0 145700 33139 JEANEEN CAMPBELL VP OF OPERATIONS MSSF 1.00 40.00 X 0 132140 28651 8000 277840 61790 0 0 1 0 MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA MT 59604 PROGRAM ADMINISTRATOR 2147882 HEALTH CARE SERVICE CORPORATION 25551 NETWORK PLACE CHICAGO IL 60673 CLAIMS TPA 2071402 RE-SOLUTIONS INTERMEDIARIES LLC 1108 LUMBER BLDG 10 S 5TH ST MINNEAPOLIS MN 55402 REINSURANCE 620583 PAYNEWEST 1200 NORTH MONTANA HELENA MT 59601 INSURANCE AGENT COMMISSIONS 374375 MILLIMAN 515 EAST 100 SOUTH STE600 SALT LAKE CITY UT 84102 ACTUARY SERVICES 257425 12 PREMIUM CONTRIBUTIONS 525100 53937646 53937646 CLAIMS REBATES 525100 1238095 1238095 ACA REPORTING FEES 525100 50334 50334 COBRA ADMIN FEES 525100 2939 2939 55229014 237411 237411 4434735 4369466 65269 65269 65269 55531694 55229014 0 302680 46812354 4190946 4817 28250 25023 1075616 45000 1995 21541 7127 55823 SPONSORSHIP FEES 337056 PCORI 16465 MISCELLANEOUS EXP 15576 52637589 5643471 8213336 329128 620293 62248 73338 10781874 11102134 33479 56715 16850200 20065816 1560653 1541523 1496549 1416442 4090005 4434041 7147207 7392006 X 9702993 12673810 9702993 12673810 16850200 20065816 2894105 76712 0 X 0 1 X 1 0 0 OTHER PAYABLES 2059 EST PREM BENEFITS INCURRED NOT PAID 4431982 4434041 X 55608406 76712 76712 55531694 0 55531694 52637589 0 52637589 0 52637589 PART X, LINE 2: THE TRUST IS EXEMPT FROM TAXATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(9), AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED JULY 26, 1988, INDICATING THAT THE TRUST IS DESIGNED IN ACCORDANCE WITH THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE TRUST'S FINANCIAL STATEMENTS. THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2015. THE TRUST'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITH THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE TRUST HAS NO UNCERTAIN TAX POSITIONS. 0 0 0 ANDREW HOLMLUND CEO MSSF 0 145700 0 0 0 0 0 14750 0 18389 0 178839 0 0 JEANEEN CAMPBELL VP OF OPERATIONS MSSF 0 132140 0 0 0 0 0 13250 0 15401 0 160791 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP INCLUDES EMPLOYEES, RETIREES (PURSUANT TO SECTION 2-18-704, MCA), AND OFFICERS OF MONTANA SCHOOL DISTRICTS, AND OTHER SCHOOL RELATED ENTITIES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES FOR THE MONTANA UNIFIED SCHOOL TRUST ARE APPOINTED BY THE BOARD OF DIRECTORS OF MONTANA SCHOOL SERVICES FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT THOROUGHLY REVIEWS THE 990 BEFORE SIGNING AND SENDING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS PROVIDE WRITTEN DISCLOSURE ANNUALLY AT THE FALL BOARD MEETING. NEW BOARD MEMBERS PROVIDE A WRITTEN DISCLOSURE UPON JOINING THE BOARD AND ANNUALLY THEREAFTER. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST. MONTANA SCHOOL BOARDS ASSOCIATION 863 GREAT NORTHERN BLVD STE 301 HELENA MT 59601 810247703 PUBLIC EDUCATION ADVOCACY MT 501(C)(3) LINE 10 N/A 0 SCHOOL ADMINISTRATORS OF MONTANA 900 N MONTANA STE A-4 HELENA MT 59601 810371541 EDUCATION FOR MONTANA SCHOOL ADMINISTRATORS MT 501(C)(3) LINE 10 N/A 0 MEA-MFT 1232 E 6TH AVE HELENA MT 59601 810169635 ADVOCATES FOR MEMBERS MT 501(C)(6) N/A 0 MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA MT 59604 363377762 PUBLIC SCHOOL PROGRAMS & SERVICES MT 501(C)(3) LINE 12A, I N/A 0 ALBERTON SCHOOL DISTRICT ALDER SCHOOL DISTRICT AMSTERDAM ELEMENTARY ANACONDA ADMIN AND CLASS ANACONDA TEACHERS UNION ARLEE SCHOOL DISTRICT ARROWHEAD ELEMENTARY ASHLAND ELEMENTARY AVON ELEMENTARY BAKER PUBLIC SCHOOLS BASIN ELEMENTARY BEAR PAW COOPERATIVE BEAVERHEAD COUNTY HIGH SCHOOL BELFRY SCHOOL BELT SCHOOL DISTRICT CERTIFIED BELT SCHOOL DISTRICT CLASSIFIED BENTON LAKE ELEMENTARY BIG COUNTRY COOP BIG SANDY CERTIFIED BIG SANDY CLASSIFIED BIG SKY SPECIAL NEEDS COOP BIG TIMBER SCHOOL DISTRICT BITTERROOT VALLEY ED COOP BLUE CREEK ELEMENTARY BOX ELDER SCHOOL DISTRICT BRIDGER SCHOOLS BROADVIEW SCHOOL DISTRICT BROCKTON SCHOOL DISTRICT BRORSON ELEMENTARY BYNUM ELEMENTARY CANYON CREEK ELEMENTARY CASCADE SCHOOL DISTRICT CHESTER JOPLIN INVERNESS CHINOOK SCHOOL DISTRICT CLINTON ELEMENTARY COTTONWOOD SCHOOL BOZEMAN COTTONWOOD SCHOOL HAVRE CULBERTSON SCHOOL DISTRICT DENTON SCHOOL DISTRICT DESMET ELEMENTARY DIVIDE ELEMENTARY DIXON ELEMENTARY DODSON SCHOOL DISTRICT DRUMMOND SCHOOL DISTRICT DUPUYER ELEMENTARY EAST GLACIER PARK ELEMENTARY EKALAKA SCHOOL DISTRICT ELDER GROVE ELEMENTARY EVERGREEN SCHOOL DISTRICT FAIRFIELD SCHOOL DISTRICT FLORENCE CARLTON SCHOOL FORT BENTON SCHOOL DISTRICT FORTINE ELEMENTARY FRAZER SCHOOL DISTRICT FROID SCHOOL DISTRICT FROMBERG SCHOOL DISTRICT FRONTIER ELEMENTARY GALLATIN GATEWAY ELEMENTARY GALLATIN MADISON SPECIAL ED GARDINER SCHOOL DISTRICT GERALDINE PUBLIC SCHOOLS GEYSER SCHOOL DISTRICT GLASGOW SCHOOLS GOLD CREEK ELEMENTARY GRASS RANGE SCHOOL DISTRICT GREAT DIVIDE EDUCATION SVCS GREYCLIFF ELEMENTARY HARDIN SCHOOL DISTRICT HARLEM SCHOOL DISTRICT HARLOWTON SCHOOL DISTRICT HARRISON SCHOOLS HAVRE SCHOOL DISTRICT HAYS LODGE POLE SCHOOL DISTRICT HEART BUTTE SCHOOLS HELENA FLATS HELLGATE ELEMENTARY HIGHWOOD SCHOOL DISTRICT HOBSON SCHOOL DISTRICT HOT SPRINGS SCHOOL DISTRICT HYSHAM PUBLIC SCHOOLS INDEPENDENT ELEMENTARY JOLIET SCHOOL DISTRICT JORDAN ELEMENTARY JUDITH GAP SCHOOL DISTRICT KINSEY ELEMENTARY KIRCHER ELEMENTARY LAMBERT SCHOOL DISTRICT LAME DEER SCHOOL DISTRICT LAMOTTE ELEMENTARY LAVINA SCHOOLS LIBBY SCHOOL DISTRICT LIBERTY ELEMENTARY LINCOLN SCHOOL DISTRICT LOLO SCHOOL DISTRICT LONE ROCK ELEMENTARY LUSTRE ELEMENTARY MANHATTAN SCHOOL DISTRICT MARION ELEMENTARY MASBO MCLEOD ELEMENTARY SCHOOL MEA MFT UNION MEDICINE LAKE SCHOOLS MELSTONE SCHOOL DISTRICT MONFORTON ELEMENTARY MONTANA CITY ELEMENTARY MOORE SCHOOL DISTRICT MSSF MT QUALITY ED COALITION MTSBA N CENTRAL LEARNING RESOURCE N CHEYENNE TRIBAL SCHOOL NASHUA SCHOOL DISTRICT NOXON PUBLIC SCHOOL OPHEIM SCHOOLS OVANDO ELEMENTARY PARK COUNTY COOP PINE CREEK ELEMENTARY PLAINS SCHOOL DISTRICT PLENTYWOOD SCHOOLS PLEVNA SCHOOL DISTRICT POPLAR SD CERTIFIED POPLAR SD CLASSIFIED POTOMAC ELEMENTARY POWER SCHOOL DISTRICT PRAIRIE VIEW COOP PRICKLY PEAR SPEC ED COOP PRYOR SCHOOL DISTRICT RAMSAY ELEMENTARY RAPELJE SCHOOL DISTRICT RAU ELEMENTARY RED LODGE SCHOOL DISTRICT REED POINT SCHOOL DISTRICT REICHLE ELEMENTARY RICHEY SCHOOL DISTRICT ROCKY BOY PUBLIC SCHOOLS ROOSE VALLEY SPECIAL ED COOP ROSEBUD SCHOOL DISTRICT ROY SCHOOLS RYEGATE SCHOOLS S H ELEMENTARY S Y ELEMENTARY SANDERS COUNTY ED COOP SAVAGE SCHOOL DISTRICT SCOBEY SCHOOL DISTRICT SEELEY LAKE ELEMENTARY SHERIDAN SCHOOL DISTRICT SHIELDS VALLEY SD STANFORD SCHOOL DISTRICT STEVENSVILLE SCHOOL DISTRICT SUNBURST SCHOOL DISTRICT SUNSET ELEMENTARY SWEET GRASS CO HIGH SCHOOL SWMSS THOMPSON FALLS SCHOOL DISTRICT TOWNSEND SCHOOL DISTRICT TRAIL CREEK RIVER VIEW TROUT CREEK ELEMENTARY TURNER SCHOOL DISTRICT TWIN BRIDGES SCHOOLS ULM ELEMENTARY VAUGHN ELEMENTARY VICTOR SCHOOL WESTBY SCHOOLS WHITEHALL SCHOOL DISTRICT WHITEWATER PUBLIC SCHOOL WILLOW CREEK SCHOOL DISTRICT WINIFRED SCHOOL DIST CERT WISDOM SCHOOL DISTRICT WISE RIVER ELEMENTARY WOLF POINT SCHOOL DISTRICT WOODMAN ELEMENTARY YAAK SCHOOL DISTRICT YELLOWSTONE WEST CARBON COOP 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 MEA-MFT L 724920 FMV MONTANA SCHOOL BOARDS ASSOCIATION L 214467 FMV MEA-MFT M 105592 FMV MONTANA SCHOOL BOARDS ASSOCIATION M 105592 FMV SCHOOL ADMINISTRATORS OF MONTANA M 105592 FMV MSSF M 2148265 FMV MSSF L 315210 FMV