MONTANA UNIFIED SCHOOL TRUST: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
MONTANA UNIFIED SCHOOL TRUST (EIN 81-0407145)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-02-04
IRS object ID
201700359349300315
Schema version
2015v3.0
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)
Return2017-02-04T11:35:37-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN810385940PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANDERSON ZURMUEHLEN & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1828 GREAT NORTHERN BLVDAddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59601ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

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
Phone4064574402PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4579AddressLine1Txt
CityHELENACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANDY HOLMLUNDPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4064574402PhoneNum
Signature2017-01-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICIA J NELSONPreparerPersonNm
PTINP00102078PTIN
Phone4064421040PhoneNum
Preparation2017-01-24PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
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
ZIP59601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$58,142,363GrossReceiptsAmt
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$52,995,489PYProgramServiceRevenueAmt
CY Program Service Revenue$54,631,786CYProgramServiceRevenueAmt
PY Investment Income$226,262PYInvestmentIncomeAmt
CY Investment Income$184,971CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$53,221,751PYTotalRevenueAmt
CY Total Revenue$54,816,757CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$49,665,532PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$48,695,896CYBenefitsPaidToMembersAmt
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$6,057,966PYOtherExpensesAmt
CY Other Expenses$5,948,973CYOtherExpensesAmt
PY Total Expenses$55,723,498PYTotalExpensesAmt
CY Total Expenses$54,644,869CYTotalExpensesAmt
PY Revenues Less Expenses-$2,501,747PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$171,888CYRevenuesLessExpensesAmt
Total Assets BOY$14,362,358TotalAssetsBOYAmt
Total Assets EOY$13,656,272TotalAssetsEOYAmt
Total Liabilities BOY$9,291,606TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,312,497TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,070,752NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,343,775NetAssetsOrFundBalancesEOYAmt
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 4,975 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 Required0ScheduleJRequiredInd
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 Document8IRPDocumentCnt
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 CompensationOtherCompensationAmt
BRAD MOORE
VICE CHAIR0.80Yes (X)Yes (X)$0$0$0
DIANE FLADMO
TRUSTEE0.80Yes (X)$0$0$0
JACK BABON
CHAIR0.80Yes (X)Yes (X)$0$0$0
MARK ROESLER-BEGALKE
TREASURER0.80Yes (X)Yes (X)$0$0$0
PATRICIA TOAVS
TRUSTEE0.80Yes (X)$0$0$0
PAUL FINNICUM
TRUSTEE0.80Yes (X)$0$0$0
SHAWN BUBB
TRUSTEE0.80Yes (X)$0$0$0
TIM THARP
TRUSTEE0.80Yes (X)$0$0$0
VERNE BEFFERT
TRUSTEE0.80Yes (X)$0$0$0
BRUCE MIHELISH
NON-VOTING MEMBER0.80Yes (X)$5,000$0$0
CHRISTINA SHARP
CEO3.00Yes (X)$0$0$0
ERIC SCHINDLER
CEO (RETIRED 12/31/15)3.00Yes (X)$0$0$0
RICH NELSON
NON-VOTING MEMBER0.80Yes (X)$5,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$10,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
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$2,181,427
HEALTH CARE SERVICE CORPORATION
25551 NETWWORK PLACECHICAGOIL60673CLAIMS TPA$2,176,938
RE-SOLUTIONS INTERMEDIARIES
10 SOUTH 5TH STREETMINNEAPOLISMN55402REINSURANCE$988,134
PAYNE WEST
1200 NORTH MONTANAHELENAMT59601INSURANCE AGENT COMMISSIONS$427,900
SEGAL
1230 WEST WASHINGTON STREET SUITETEMPEAZ852811248ACTUARY SERVICES$291,396
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K12CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PREMIUM CONTRIBUTIONS525100$54,391,994$54,391,994
CLAIMS REBATES525100$204,626$204,626
ADMIN FEE REBATE525100$32,346$32,346
COBRA ADMIN FEES525100$2,820$2,820
FieldValueIRS element (for citing)
Total Program Service Revenue$54,631,786TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$159,810TotalRevenueColumnAmt
Exclusion$159,810ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,350,767SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,325,606SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$25,161SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,161TotalRevenueColumnAmt
Exclusion$25,161ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,816,757TotalRevenueColumnAmt
Related Or Exempt Func Income$54,631,786RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$184,971ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$48,695,896TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$4,318,342TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$21,618TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,500TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$23,636TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,104,398TotalAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$176TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,464TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$51,537TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
SPONSORSHIP FEES$326,279
MISCELLANEOUS EXPENSE$19,228
PRINTING$1,795

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$54,644,869TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,455,579BOYAmt
EOY$2,057,773EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$682,511BOYAmt
EOY$1,110,611EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$42,642BOYAmt
EOY$45,420EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,159,092BOYAmt
EOY$10,413,443EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$22,534BOYAmt
EOY$29,025EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,362,358BOYAmt
EOY$13,656,272EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,142,571BOYAmt
EOY$1,630,599EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,179,898BOYAmt
EOY$1,174,839EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,969,137BOYAmt
EOY$5,507,059EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,291,606BOYAmt
EOY$8,312,497EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$5,070,752BOYAmt
EOY$5,343,775EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,070,752BOYAmt
EOY$5,343,775EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,362,358BOYAmt
EOY$13,656,272EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$171,888ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$101,135NetUnrlzdGainsLossesInvstAmt
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$59,059
EST PREM BENEFITS INCURRED NOT PD$5,448,000
FieldValueIRS element (for citing)
Total Liability$5,507,059TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$54,917,892TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$101,135NetUnrealizedGainsInvstAmt
Revenue Not Reported$101,135RevenueNotReportedAmt
Revenue Subtotal$54,816,757RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$54,816,757TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$54,644,869TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$54,644,869ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$54,644,869TotalExpensesPerForm990Amt

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 2013. 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 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 11THE CEO AND CFO OF THE MANAGING ORGANIZATION THOROUGHLY REVIEW 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 - RESPONSIBILITY OF AUDIT:THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (180 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
ALBERTON SCHOOL DISTRICT
ALDER SCHOOL DISTRICT
AMSTERDAM ELEMENTARY
ANACONDA SCHOOL DISTRICT
ARLEE SCHOOL DISTRICT
ARROWHEAD ELEMENTARY
ASHLAND ELEMENTARY
AVON ELEMENTARY
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 SANDY CERTIFIED
BIG SANDY CLASSIFIED
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
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
LUTHER ELEMENTARY
MANHATTAN SCHOOL DISTRICT
MARION ELEMENTARY
MCLEOD ELEMENTARY SCHOOL
MEA-MFT
1232 E 6TH AVENUEHELENAMT59601810169635ADVOCATES FOR MEMBERSMT501(C)(6)N/A0
MEA-MFT UNION
MEDICINE LAKE SCHOOLS
MELROSE ELEMENTARY
MELSTONE SCHOOL DISTRICT
MONFORTON ELEMENTARY
MONTANA CITY ELEMENTARY
MONTANA SCHOOL BOARDS ASSOCATION
863 GREAT NORTHERN BLVD STE 301HELENAMT59601810247703PUBLIC EDUCATION ADVOCACYMT501(C)(3)N/A0LINE 9
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
PLENTYWOOD SCHOOLS
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
SCHOOL ADMINISTRATORS OF MONTANA
900 N MONTANA STE A-4HELENAMT59601810371541EDUCATION FOR MONTANA SCHOOL ADMINISTRATORSMT501(C)(3)N/A0LINE 9
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
WHITEHALL SCHOOL DISTRICT
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
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 (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MEA-MFT
L$680,775FMV
MONTANA SCHOOL BOARDS ASSOCIATION
L$199,741FMV
MEA-MFT
M$102,100FMV
MONTANA SCHOOL BOARDS ASSOCIATION
M$102,100FMV
SCHOOL ADMINISTRATORS OF MONTANA
M$102,100FMV

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