2017-02-04T11:35:37-06:00 2016-06-30 810385940 ANDERSON ZURMUEHLEN & CO PC 828 GREAT NORTHERN BLVD HELENA MT 59601 990 2015-07-01 810407145 MONTANA UNIFIED SCHOOL TRUST MONT 4064574402 PO BOX 4579 HELENA MT 59601 ANDY HOLMLUND CHIEF EXECUTIVE OFFICER 4064574402 2017-01-25 1 PATRICIA J NELSON P00102078 4064421040 2017-01-24 2015 2021-01-29 14:40:06Z ANDY HOLMLUND PO BOX 4579 HELENA MT 59601 58142363 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 52995489 54631786 226262 184971 0 0 53221751 54816757 0 0 49665532 48695896 0 0 0 0 0 6057966 5948973 55723498 54644869 -2501747 171888 14362358 13656272 9291606 8312497 5070752 5343775 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 4,975 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 8 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 BRAD MOORE VICE CHAIR 0.80 X X 0 0 0 DIANE FLADMO TRUSTEE 0.80 X 0 0 0 JACK BABON CHAIR 0.80 X X 0 0 0 MARK ROESLER-BEGALKE TREASURER 0.80 X X 0 0 0 PATRICIA TOAVS TRUSTEE 0.80 X 0 0 0 PAUL FINNICUM TRUSTEE 0.80 X 0 0 0 SHAWN BUBB TRUSTEE 0.80 X 0 0 0 TIM THARP TRUSTEE 0.80 X 0 0 0 VERNE BEFFERT TRUSTEE 0.80 X 0 0 0 BRUCE MIHELISH NON-VOTING MEMBER 0.80 X 5000 0 0 CHRISTINA SHARP CEO 3.00 X 0 0 0 ERIC SCHINDLER CEO (RETIRED 12/31/15) 3.00 X 0 0 0 RICH NELSON NON-VOTING MEMBER 0.80 X 5000 0 0 10000 0 0 0 0 0 0 MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA MT 59604 PROGRAM ADMINISTRATION 2181427 HEALTH CARE SERVICE CORPORATION 25551 NETWWORK PLACE CHICAGO IL 60673 CLAIMS TPA 2176938 RE-SOLUTIONS INTERMEDIARIES 10 SOUTH 5TH STREET MINNEAPOLIS MN 55402 REINSURANCE 988134 PAYNE WEST 1200 NORTH MONTANA HELENA MT 59601 INSURANCE AGENT COMMISSIONS 427900 SEGAL 1230 WEST WASHINGTON STREET SUITE TEMPE AZ 852811248 ACTUARY SERVICES 291396 12 PREMIUM CONTRIBUTIONS 525100 54391994 54391994 CLAIMS REBATES 525100 204626 204626 ADMIN FEE REBATE 525100 32346 32346 COBRA ADMIN FEES 525100 2820 2820 54631786 159810 159810 3350767 3325606 25161 25161 25161 54816757 54631786 0 184971 48695896 4318342 21618 28500 23636 1104398 45000 176 8464 51537 SPONSORSHIP FEES 326279 MISCELLANEOUS EXPENSE 19228 PRINTING 1795 54644869 3455579 2057773 682511 1110611 42642 45420 10159092 10413443 22534 29025 14362358 13656272 1142571 1630599 1179898 1174839 6969137 5507059 9291606 8312497 X 0 0 0 0 5070752 5343775 5070752 5343775 14362358 13656272 171888 101135 0 X X 0 1 X 1 0 0 OTHER PAYABLES 59059 EST PREM BENEFITS INCURRED NOT PD 5448000 5507059 X 54917892 101135 101135 54816757 0 54816757 54644869 0 54644869 0 54644869 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 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. 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 11 THE 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 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 - RESPONSIBILITY OF AUDIT: THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS. 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 AVENUE HELENA MT 59601 810169635 ADVOCATES FOR MEMBERS MT 501(C)(6) N/A 0 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 301 HELENA MT 59601 810247703 PUBLIC EDUCATION ADVOCACY MT 501(C)(3) LINE 9 N/A 0 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-4 HELENA MT 59601 810371541 EDUCATION FOR MONTANA SCHOOL ADMINISTRATORS MT 501(C)(3) LINE 9 N/A 0 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 MEA-MFT L 680775 FMV MONTANA SCHOOL BOARDS ASSOCIATION L 199741 FMV MEA-MFT M 102100 FMV MONTANA SCHOOL BOARDS ASSOCIATION M 102100 FMV SCHOOL ADMINISTRATORS OF MONTANA M 102100 FMV