MONTANA UNIFIED SCHOOL TRUST: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
MONTANA UNIFIED SCHOOL TRUST (EIN 81-0407145)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-03-28
IRS object ID
201820879349301112
Schema version
2016v3.0
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

FieldValueIRS element (for citing)
Return2018-03-28T17:37:01-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390758449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Wipfli LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1699AddressLine1Txt
CityHelenaCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59624ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810407145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Montana Unified School TrustBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMONTBusinessNameControlTxt
Phone4064574400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 4579AddressLine1Txt
CityHelenaCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59604ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANDY HOLMLUNDPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4064574400PhoneNum
Signature2018-03-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMeghan Bronec CPAPreparerPersonNm
PTINP00399092PTIN
Phone4064425520PhoneNum
Preparation2018-03-23PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address216.54.158.12IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-03-23IPDt
IP Tm18:05:12IPTm
IP TimezoneMDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id74075F77D6EDF1776505784C8F91D10AB44A3619AtSubmissionCreationDeviceId
At Submission Filing Device IdA57BA7FB3ADEDC52E285D94F81FAD02ED95237A5AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDY HOLMLUNDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 4579AddressLine1Txt
CityHelenaCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59604ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$56,682,929GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.MUSTBENEFITS.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1987FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionTO SERVE THE PUBLIC EDUCATION COMMUNITY OF MONTANA BY PROVIDING HIGH-QUALITY, COST EFFECTIVE HEALTH BENEFIT PLANS THROUGH THE MONTANA UNIFIED SCHOOL TRUST.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$54,631,786PYProgramServiceRevenueAmt
CY Program Service Revenue$54,325,981CYProgramServiceRevenueAmt
PY Investment Income$184,971PYInvestmentIncomeAmt
CY Investment Income$390,537CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$54,816,757PYTotalRevenueAmt
CY Total Revenue$54,716,518CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$48,695,896PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$44,174,391CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,948,973PYOtherExpensesAmt
CY Other Expenses$6,191,318CYOtherExpensesAmt
PY Total Expenses$54,644,869PYTotalExpensesAmt
CY Total Expenses$50,365,709CYTotalExpensesAmt
PY Revenues Less Expenses$171,888PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,350,809CYRevenuesLessExpensesAmt
Total Assets BOY$13,656,272TotalAssetsBOYAmt
Total Assets EOY$16,850,200TotalAssetsEOYAmt
Total Liabilities BOY$8,312,497TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,147,207TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,343,775NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,702,993NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMONTANA 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, LEADING EDGE WELLNESS SERVICES, AND ALL WITH A SOLID FINANCIAL BASE ON WHICH MEMBERS CAN DEPEND. OUR VISION IS TO BE THE MOST TRUSTED BENEFITS PROVIDER IN MONTANA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescMONTANA 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 4,700 EMPLOYEES THROUGHOUT THE YEAR.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MONTANA UNIFIED SCHOOL TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4064574400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 N MONTANAAddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
JACK BABON
CHAIR0.80Yes (X)Yes (X)$0$0$0
BRAD MOORE
VICE CHAIR0.80Yes (X)Yes (X)$0$0$0
MARK ROESLER-BEGALKE
TREASURER0.80Yes (X)Yes (X)$0$0$0
SHAWN BUBB
TRUSTEE0.80Yes (X)$0$0$0
PAUL FINNICUM
TRUSTEE0.80Yes (X)$0$0$0
DIANE FLADMO
TRUSTEE0.80Yes (X)$0$0$0
ELDON CHAD JOHNSON
TRUSTEE0.80Yes (X)$0$0$0
KEN TAYLOR
TRUSTEE0.80Yes (X)$0$0$0
PATRICIA TOAVS
TRUSTEE0.80Yes (X)$0$0$0
BRUCE MIHELISH
NON VOTING BOARD MEMBER0.80Yes (X)$3,000$0$0
RICH NELSON
NON VOTING BOARD MEMBER0.80Yes (X)$4,000$0$0
ANDY HOLMLUND
CEO0.00Yes (X)$0$58,917$14,31340.00
CHRISTINA SHARP
FORMER CEO0.00$0$128,194$34,19940.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$7,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$187,111TotReportableCompRltdOrgAmt
Total Other Compensation$48,512TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MONTANA SCHOOL SERVICES FOUNDATION
PO BOX 4579HELENAMT59604PROGRAM ADMINISTRATION$2,228,412
HEALTH CARE SERVICE CORPORATION
25551 NETWORK PLACECHICAGOIL60673CLAIMS TPA$2,154,867
RE-SOLUTIONS INTERMEDIARIES LLC
1108 LUMBER BLDG 10 S 5TH STMINNEAPOLISMN55402REINSURANCE$632,214
PAYNEWEST
1200 NORTH MONTANAHELENAMT59601INSURANCE AGENT COMMISSIONS$415,625
SEGAL
1230 WEST WASHINGTON ST SUITE 501TEMPEAZ85281ACTUARY SERVICES$326,237
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K12CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PREMIUM CONTRIBUTIONS525100$54,094,772$54,094,772
CLAIMS REBATES525100$227,595$227,595
COBRA ADMIN FEES525100$3,614$3,614
FieldValueIRS element (for citing)
Total Program Service Revenue$54,325,981TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$188,046TotalRevenueColumnAmt
Exclusion$188,046ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,168,902SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,966,411SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$202,491SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$202,491TotalRevenueColumnAmt
Exclusion$202,491ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,716,518TotalRevenueColumnAmt
Related Or Exempt Func Income$54,325,981RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$390,537ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$44,174,391TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$4,402,463TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,253TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,146TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$24,223TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,221,886TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$45,000TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,455TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$54,982TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
SPONSORSHIP FEES$329,017
MISCELLANEOUS EXP$53,678
DATA AGGREGATION$13,220
PRINTING$1,995

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$50,365,709TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,057,773BOYAmt
EOY$5,643,471EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,110,611BOYAmt
EOY$329,128EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$45,420BOYAmt
EOY$62,248EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,413,443BOYAmt
EOY$10,781,874EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$29,025BOYAmt
EOY$33,479EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,656,272BOYAmt
EOY$16,850,200EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,630,599BOYAmt
EOY$1,560,653EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,174,839BOYAmt
EOY$1,496,549EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,507,059BOYAmt
EOY$4,090,005EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,312,497BOYAmt
EOY$7,147,207EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,343,775BOYAmt
EOY$9,702,993EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,343,775BOYAmt
EOY$9,702,993EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,656,272BOYAmt
EOY$16,850,200EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,350,809ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$8,409NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OTHER PAYABLES$2,005
EST PREM BENEFITS INCURRED NOT PAID$4,088,000
FieldValueIRS element (for citing)
Total Liability$4,090,005TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$54,724,927TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$8,409NetUnrealizedGainsInvstAmt
Revenue Not Reported$8,409RevenueNotReportedAmt
Revenue Subtotal$54,716,518RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$54,716,518TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$50,365,709TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$50,365,709ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$50,365,709TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationTHE 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 2014. 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCHRISTINA SHARPPersonNm
TitleFORMER CEOTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$65,694CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$62,500OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$6,748DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$27,451NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$162,393TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 4aFormAndLineReferenceDesc
ExplanationChristina Sharp -$62,500ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6THE 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 7aTHE 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 11bMANAGEMENT THOROUGHLY REVIEWS THE 990 BEFORE SIGNING AND SENDING TO THE IRS.
Form 990, Part VI, Section B, line 12cBOARD 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 19FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST.
Form 990, Part XII, Line 2c:THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (181 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
MONTANA SCHOOL BOARDS ASSOCIATION
863 GREAT NORTHERN BLVD STE 301HELENAMT59601810247703PUBLIC EDUCATION ADVOCACYMT501(c)(3)Line 9N/A0
SCHOOL ADMINISTRATORS OF MONTANA
900 N MONTANA STE A-4HELENAMT59601810371541EDUCATION FOR MONTANA SCHOOL ADMINISTRATORSMT501(c)(3)Line 9N/A0
MEA-MFT
1232 E 6TH AVEHELENAMT59601810169635ADVOCATES FOR MEMBERSMT501(c)(6)N/A0
Montana School Services Foundation
PO Box 4579HelenaMT59604363377762Public school programs & servicesMT501(c)(3)Line 9N/A0
Alberton School District
BAKER PUBLIC SCHOOLS
BASIN ELEMENTARY
BEAR PAW COOPERATIVE
BEAVERHEAD COUNTY HIGH SCHOOL
BELFRY SCHOOL
BELGRADE SCHOOL DISTRICT
BELT SCHOOL DISTRICT
BENTON LAKE ELEMENTARY
BIG COUNTRY COOP
BIG TIMBER SCHOOL DISTRICT
BITTERROOT VALLEY ED COOP
BLUE CREEK ELEMENTARY
BOX ELDER SCHOOL DISTRICT
BRIDGER SCHOOLS
BROADVIEW SCHOOL DISTRICT
BROCKTON SCHOOL DISTRICT
BUTTE SCHOOL DISTRICT
BYNUM ELEMENTARY
CANYON CREEK ELEMENTARY
CARDWELL ELEMENTARY
CASCADE SCHOOL DISTRICT
CENTERVILLE SCHOOL DISTRICT
CHESTER-JOPLIN-INVERNESS
CHINOOK SCHOOL DISTRICT
CLINTON ELEMENTARY
COTTONWOOD SCHOOL - BOZEMAN
COTTONWOOD SCHOOL - HAVRE
CULBERTSON SCHOOL DISTRICT
DENTON SCHOOL DISTRICT
DESMET ELEMENTARY
DILLON SCHOOL DISTRICT
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
GEYSER SCHOOL DISTRICT
GLASGOW SCHOOLS
GOLD CREEK ELEMENTARY
GRASS RANGE SCHOOL DISTRICT
GREYCLIFF ELEMENTARY
HAMILTON SCHOOL DISTRICT
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
HINSDALE SCHOOL DISTRICT
HOBSON 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
MCLEOD ELEMENTARY SCHOOL
MEA-MFT UNION
MEDICINE LAKE SCHOOLS
MELROSE ELEMENTARY
MELSTONE SCHOOL DISTRICT
MONFORTON ELEMENTARY
MONTANA CITY ELEMENTARY
MOORE SCHOOL DISTRICT
MSSF
MTSBA
N CENTRAL LEARNING RESOURCE
N CHEYENNE TRIBAL SCHOOL
NASHUA SCHOOL DISTRICT
OPHEIM SCHOOLS
PARK COUNTY COOP
PHILIPSBURG CLASSIFIED
PINE CREEK ELEMENTARY
PLAINS SCHOOL DISTRICT
PLEVNA SCHOOL DISTRICT
POLSON 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
RESA4U
RICHEY SCHOOL DISTRICT
ROOSE-VALLEY SPECIAL ED COOP
ROSEBUD SCHOOL DISTRICT
ROY SCHOOLS
RYEGATE SCHOOLS
S H ELEMENTARY
S Y ELEMENTARY
SAM
SANDERS COUNTY ED COOP
SAVAGE SCHOOL DISTRICT
SCOBEY SCHOOL DISTRICT
SEELEY LAKE ELEMENTARY
SHERIDAN SCHOOL DISTRICT
SHIELDS VALLEY SD
SOUTH STACEY ELEMENTARY
SPRING CREEK ELEMENTARY
ST REGIS SCHOOLS
STANFORD SCHOOL DISTRICT
STEVENSVILLE SCHOOL DISTRICT
SUNBURST SCHOOL DISTRICT
SUNSET ELEMENTARY
SWEET GRASS CO HIGH SCHOOL
THOMPSON FALLS SCHOOL DISTRICT
TOWNSEND SCHOOL DISTRICT
TRAIL CREEK (RIVER VIEW)
TROUT CREEK ELEMENTARY
TURNER SCHOOL DISTRICT
TWIN BRIDGES SCHOOLS
ULM ELEMENTARY
UPPER WEST SHORE ELEMENTARY
VAUGHN ELEMENTARY
VICTOR SCHOOL
WESTBY SCHOOLS
WILLOW CREEK SCHOOL DISTRICT
WINIFRED SCHOOL DIST (CERT)
WISDOM SCHOOL DISTRICT
WISE RIVER ELEMENTARY
WOLF POINT SCHOOL DISTRICT
WOODMAN ELEMENTARY
YAAK SCHOOL DISTRICT
YELLOWSTONEWEST CARBON COOP
ALDER SCHOOL DISTRICT
ARLEE SCHOOL DISTRICT
BIG SANDY CERTIFIED
BIG SANDY CLASSIFIED
HOT SPRINGS SCHOOL DISTRICT
LUTHER ELEMENTARY
PLENTYWOOD SCHOOLS
WHITEHALL SCHOOL DISTRICT
Amsterdam Elementary
Anaconda School District
Arrowhead School District
Ashland Elementary
Avon Elementary
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (7 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
mea-mft
L$718,275FMV
MONTANA SCHOOL BOARDS ASSOCIATION
L$198,076FMV
MEA-MFT
M$102,812FMV
MONTANA SCHOOL BOARDS ASSOCIATION
M$102,812FMV
SCHOOL ADMINISTRATORS OF MONTANA
M$102,812FMV
MSSF
M$2,228,412FMV
MSSF
L$339,998

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