2018-03-28T17:37:01-05:00 2017-06-30 390758449 Wipfli LLP PO Box 1699 Helena MT 59624 990 2016-07-01 810407145 Montana Unified School Trust MONT 4064574400 PO Box 4579 Helena MT 59604 ANDY HOLMLUND CHIEF EXECUTIVE OFFICER 4064574400 2018-03-23 1 Meghan Bronec CPA P00399092 4064425520 2018-03-23 216.54.158.12 2018-03-23 18:05:12 MD P 74075F77D6EDF1776505784C8F91D10AB44A3619 A57BA7FB3ADEDC52E285D94F81FAD02ED95237A5 2016 2021-01-29 14:40:06Z ANDY HOLMLUND PO Box 4579 Helena MT 59604 56682929 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 54631786 54325981 184971 390537 0 0 54816757 54716518 0 0 48695896 44174391 0 0 0 0 0 5948973 6191318 54644869 50365709 171888 4350809 13656272 16850200 8312497 7147207 5343775 9702993 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, 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. 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 4,700 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 0.80 X X 0 0 0 BRAD MOORE VICE CHAIR 0.80 X X 0 0 0 MARK ROESLER-BEGALKE TREASURER 0.80 X X 0 0 0 SHAWN BUBB TRUSTEE 0.80 X 0 0 0 PAUL FINNICUM TRUSTEE 0.80 X 0 0 0 DIANE FLADMO TRUSTEE 0.80 X 0 0 0 ELDON CHAD JOHNSON TRUSTEE 0.80 X 0 0 0 KEN TAYLOR TRUSTEE 0.80 X 0 0 0 PATRICIA TOAVS TRUSTEE 0.80 X 0 0 0 BRUCE MIHELISH NON VOTING BOARD MEMBER 0.80 X 3000 0 0 RICH NELSON NON VOTING BOARD MEMBER 0.80 X 4000 0 0 ANDY HOLMLUND CEO 0.00 40.00 X 0 58917 14313 CHRISTINA SHARP FORMER CEO 0.00 40.00 X 0 128194 34199 7000 187111 48512 0 1 1 0 MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA MT 59604 PROGRAM ADMINISTRATION 2228412 HEALTH CARE SERVICE CORPORATION 25551 NETWORK PLACE CHICAGO IL 60673 CLAIMS TPA 2154867 RE-SOLUTIONS INTERMEDIARIES LLC 1108 LUMBER BLDG 10 S 5TH ST MINNEAPOLIS MN 55402 REINSURANCE 632214 PAYNEWEST 1200 NORTH MONTANA HELENA MT 59601 INSURANCE AGENT COMMISSIONS 415625 SEGAL 1230 WEST WASHINGTON ST SUITE 501 TEMPE AZ 85281 ACTUARY SERVICES 326237 12 PREMIUM CONTRIBUTIONS 525100 54094772 54094772 CLAIMS REBATES 525100 227595 227595 COBRA ADMIN FEES 525100 3614 3614 54325981 188046 188046 2168902 1966411 202491 202491 202491 54716518 54325981 0 390537 44174391 4402463 4253 33146 24223 1221886 45000 7455 54982 SPONSORSHIP FEES 329017 MISCELLANEOUS EXP 53678 DATA AGGREGATION 13220 PRINTING 1995 50365709 2057773 5643471 1110611 329128 45420 62248 10413443 10781874 29025 33479 13656272 16850200 1630599 1560653 1174839 1496549 5507059 4090005 8312497 7147207 X 5343775 9702993 5343775 9702993 13656272 16850200 4350809 8409 0 X X 0 1 X 1 0 0 OTHER PAYABLES 2005 EST PREM BENEFITS INCURRED NOT PAID 4088000 4090005 X 54724927 8409 8409 54716518 0 54716518 50365709 0 50365709 0 50365709 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 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. 1 0 0 CHRISTINA SHARP FORMER CEO 0 65694 0 0 0 62500 0 6748 0 27451 0 162393 0 0 Part I, Line 4a Christina Sharp -$62,500 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. Form 990, Part XII, Line 2c: THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS MONTANA SCHOOL BOARDS ASSOCIATION 863 GREAT NORTHERN BLVD STE 301 HELENA MT 59601 810247703 PUBLIC EDUCATION ADVOCACY MT 501(c)(3) Line 9 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 9 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 9 N/A 0 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 mea-mft L 718275 FMV MONTANA SCHOOL BOARDS ASSOCIATION L 198076 FMV MEA-MFT M 102812 FMV MONTANA SCHOOL BOARDS ASSOCIATION M 102812 FMV SCHOOL ADMINISTRATORS OF MONTANA M 102812 FMV MSSF M 2228412 FMV MSSF L 339998