2016-10-07T15:00:29-05:00 2015-12-31 390758449 WIPFLI LLP 910 N LAST CHANCE GULCH HELENA MT 59601 990 2015-01-01 731654969 MONTANA NONPROFIT ASSOCIATION MONT 4064493717 PO BOX 1744 HELENA MT 59624 ELIZABETH MOORE EXECUTIVE DIRECTOR 4064493717 2016-09-19 1 NATHAN D MCCARTHY CPA P00368408 4064425520 2016-09-19 2015 2017-02-10 21:41:12Z ELIZABETH MOORE PO BOX 1744 HELENA MT 59624 543084 0 X WWW.MTNONPROFIT.ORG X 2001 MT THE MONTANA NONPROFIT ASSOCIATION (MNA) IS BASED ON A BELIEF THAT A STRONG AND VIBRANT NONPROFIT SECTOR IS ESSENTIAL TO MONTANA'S VITALITY AND LIVABILITY, MNAS MISSION IS TO PROVIDE LEADERSHIP TO MONTANAS NONPROFIT SECTOR, AND PARTNER WITH CHARITABLE NONPROFITS TO CREATE A SUSTAINABLE, NETWORKED, AND INFLUENTIAL SECTOR. MNA ACHIEVES ITS MISSION BY PROVIDING THE FOLLOWING PROGRAMS AND SERVICES TO ITS MEMBERS: ADVOCACY AND PUBLIC POLICY ON SECTOR-WIDE ISSUES; GROUP BUYING OPPORTUNITIES TO SAVE ADMINISTRATIVE COSTS; ORGANIZATIONAL DEVELOPMENT INCLUDING TRAINING AND TECHNICAL ASSISTANCE TO BUILD NONPROFIT CAPACITY, RESEARCH AND COMMUNICATIONS ON ISSUES OF IMPORTANCE TO NONPROFITS, NETWORK BUILDING TO CONNECT AND STRENGTHEN NONPROFITS, AND PROMOTING A CULTURE OF PHILANTHROPY. 15 15 7 0 0 0 164899 137093 374669 405961 437 30 0 0 540005 543084 0 0 0 0 309363 302626 0 0 81139 311152 371441 620515 674067 -80510 -130983 345958 230192 92925 108267 253033 121925 X THE MONTANA NONPROFIT ASSOCIATION (MNA) IS BASED ON A BELIEF THAT A STRONG AND VIBRANT NONPROFIT SECTOR IS ESSENTIAL TO MONTANA'S VITALITY AND LIVABILITY, MNA'S MISSION IS TO PROVIDE LEADERSHIP TO MONTANA'S NONPROFIT SECTOR, AND PARTNER WITH CHARITABLE NONPROFITS TO CREATE A SUSTAINABLE, NETWORKED, AND INFLUENTIAL SECTOR. MNA ACHIEVES ITS MISSION BY PROVIDING THE FOLLOWING PROGRAMS AND SERVICES TO ITS MEMBERS: ADVOCACY AND PUBLIC POLICY ON SECTOR-WIDE ISSUES; GROUP BUYING OPPORTUNITIES TO SAVE ADMINISTRATIVE COSTS; ORGANIZATIONAL DEVELOPMENT INCLUDING TRAINING AND TECHNICAL ASSISTANCE TO BUILD NONPROFIT CAPACITY, RESEARCH AND COMMUNICATIONS ON ISSUES OF IMPORTANCE TO NONPROFITS, NETWORK BUILDING TO CONNECT AND STRENGTHEN NONPROFITS, AND PROMOTING A CULTURE OF PHILANTHROPY. 0 0 294902 200407 PROFESSIONAL AND ORGANIZATIONAL DEVELOPMENT (POD): IN 2015, 822 PEOPLE FROM ACROSS MONTANA PARTICIPATED IN ONE OF THE MNA'S 27 COMMUNITY WORKSHOPS. 396 MORE PARTICIPATED IN THE ANNUAL CONFERENCE, MAKING IT THE HIGHEST ATTENDED EVER. MNA HELD A FOUR PART MANAGEMENT SERIES IN TWO MONTANA COMMUNITIES AND HOSTED TWO STATEWIDE TOURS OF NATIONALLY RECOGNIZED NONPROFIT CONSULTANT/AUTHORS AND BROUGHT A NATIONAL EXPERT ON GOVERNMENT CONTRACTS AND GRANTS TO EIGHT COMMUNITIES. MNA CONVENED LOCAL NONPROFIT NETWORK LEADERS FROM 12 MONTANA COMMUNITIES EACH MONTH FOR PEER EXCHANGE, SUPPORT AND COLLABORATION. MNA'S EDUCATION PROGRAM IS BASED ON OUR PRINCIPLES AND PRACTICES FOR NONPROFIT EXCELLENCE IN MONTANA. THE EDUCATION PROGRAM IS SUPPORTED BY A BROAD ARRAY OF IMPLEMENTATION RESOURCES INCLUDING SELF-HELP TOOLS AND 1:1 TECHNICAL ASSISTANCE. 126239 125197 MEMBERSHIP/COMMUNICATIONS: THROUGH ALMOST 700 MEMBERS, MNA BUILDS VISIBILITY, VOICE AND COHESIVENESS WITHIN MONTANA'S NONPROFIT SECTOR. ON BEHALF OF ITS MEMBERS, MNA DEEPENS AWARENESS AND UNDERSTANDING OF NONPROFITS IN MONTANA THROUGH ADVOCACY AND INFORMATION. IN 2015, MNA PUBLISHED THE MONTANA STATE OF THE SECTOR REPORT DETAILING THE HEALTH INDICATORS FOR CHARITABLE NONPROFITS. MNA ALSO DISTRIBUTED THE 2015 MONTANA NONPROFIT ECONOMIC REPORT TO POLICYMAKERS AND OTHER STAKEHOLDERS DURING AND AFTER THE LEGISLATIVE SESSION. MNA'S E-NEWS IS DISTRIBUTED MONTHLY TO A LISTSERVE OF ALMOST 2500, ENSURING TIMELY AND USEFUL NONPROFIT INFORMATION AND RESOURCES ARE DISSEMINATED ACROSS THE MNA NETWORK. MNA INFORMS AND ENGAGES NONPROFITS IN ADVOCACY ON BROAD, SECTOR-WIDE ISSUES THAT IMPACT THEM, INCLUDING TAX EXEMPTION AND CHARITABLE GIVING ISSUES. 98477 77857 GROUP BUYING PRODUCTS AND SERVICES: IN 2015 MNA MEMBERS SAVED MORE THAN $1.3 MILLION ON ADMINISTRATIVE COSTS THROUGH GROUP BUYING POWER. MNA NEGOTIATES AND SECURES AFFORDABLE PRODUCTS AND SERVICES SO THAT MNA MEMBERS CAN DIRECT MORE RESOURCES TOWARD MISSION RELATED WORK. MNA'S GROUP BUYING PROGRAMS INCLUDE HEALTH INSURANCE, DIRECTORS AND OFFICERS INSURANCE, JOB BOARD, GRANTSEEKING SUBSCRIPTIONS, BACKGROUND CHECKS AND CREDIT CARD PROCESSING. 26936 2500 ADVOCACY AND PUBLIC POLICY: MNA SERVES AS THE VOICE FOR THE CHARITABLE NONPROFIT COMMUNITY, SHAPES PUBLIC POLICY THROUGH ACTION, AND BUILDS THE CAPACITY OF NONPROFITS TO BE STRONG ADVOCATES. MNA'S ADVOCACY AND PUBLIC POLICY PROGRAM INCLUDES: (1) EDUCATION AND LOBBYING ON PUBLIC POLICY ISSUES THAT IMPACT ALL NONPROFITS, AND (2) TRAINING, EDUCATION AND TOOLS TO BUILD THE NONPROFIT COMMUNITY'S ADVOCACY AND PUBLIC POLICY SKILLS. 26936 2500 546554 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 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 0 0 0 0 0 0 1 0 0 7 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X ELIZABETH MOORE EXECUTIVE DIRECTOR 4064493717 7 W 6TH AVENUE SUITE 4G HELENA MT 59601 MARY PETERSON CHAIR 2.00 X X 0 0 0 CB PEARSON VICE CHAIR 2.00 X X 0 0 0 SUSAN DENSON GUY SECRETARY 2.00 X X 0 0 0 JASON RITTAL TREASURER 2.00 X X 0 0 0 CAROL CONDON DIRECTOR 2.00 X 0 0 0 RUSS CARGO IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 ANDREA DAVIS DIRECTOR 2.00 X 0 0 0 MATT LUNDGREN DIRECTOR 2.00 X 0 0 0 LESLIE MODROW DIRECTOR 2.00 X 0 0 0 DENISE DEE INCORONATO DIRECTOR 2.00 X 0 0 0 DAWN WRIGG DIRECTOR 2.00 X 0 0 0 SCOTT PANKRATZ DIRECTOR 2.00 X 0 0 0 DEEANN RICHARDSON DIRECTOR 2.00 X 0 0 0 ROB TALLON DIRECTOR 2.00 X 0 0 0 SHERMAN WEIMER DIRECTOR 2.00 X 0 0 0 ELIZABETH MOORE EXECUTIVE DIRECTOR 40.00 X 73782 0 0 73782 0 0 0 0 0 0 0 137093 11000 137093 MEMBERSHIP DUES 611430 121722 121722 TRAINING & CONF REGIST 611430 102276 102276 ANNUAL CONFERENCE SPON 611430 98980 98980 DISCOUNT PRODUCT FEES 611430 82983 82983 405961 30 30 543084 405961 0 30 73782 54503 4595 14684 174539 128932 10869 34738 9324 6887 581 1856 27547 20349 1715 5483 17434 12878 1086 3470 1250 1145 73 32 14178 12989 825 364 5000 4442 286 272 678 602 39 37 49968 44387 2863 2718 9700 8040 622 1038 64028 52449 3270 8309 7152 6353 410 389 5490 3673 1384 433 2045 1817 117 111 CONTRACTED SERVICES 174030 159428 10130 4472 PROPERTY & EQUIPMENT 27401 18333 6908 2160 MISCELLANEOUS EXPENSE 10521 9347 601 573 674067 546554 46374 81139 65993 14781 5849 5879 224622 150653 25705 23244 6650 10235 65661 44628 13647 21033 606 481 2886 3886 345958 230192 42688 60317 50237 47950 92925 108267 X 33633 -16446 219400 138371 253033 121925 345958 230192 -130983 -125 0 X X 0 1 X 1 0 X 160564 191903 275877 280946 258815 1168105 355397 344407 350532 254333 284239 1588908 515961 536310 626409 535279 543054 2757013 0 151734 123361 251986 120358 90522 737961 151734 123361 251986 120358 90522 737961 2019052 569 578 507 437 30 2121 569 578 507 437 30 2121 513 513 516530 537401 626916 535716 543084 2759647 0.73160 0.67340 0.00080 0.00110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 110049 110049 165074 916 916 27512 27512 41268 46405 38024 8381 19256 6604 12652 21033 X 542959 -125 -125 543084 0 543084 674067 0 674067 0 674067 PART X, LINE 2: MNA IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. AS A RESULT, NO PROVISION FOR INCOME TAX IS INCLUDED IN THE FINANCIAL STATEMENTS. MNA ALSO QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION ALLOWED UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). AS A MATTER OF LAW, MNA IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES FOR THE 2011 THROUGH 2014 TAX YEARS. ALTHOUGH MANAGEMENT BELIEVES THAT THE AMOUNTS REFLECTED IN THEIR TAX RETURNS SUBSTANTIALLY COMPLIES WITH THE APPLICABLE FEDERAL AND STATE TAX REGULATIONS, BOTH THE IRS AND THE VARIOUS STATE TAXING AUTHORITIES CAN TAKE POSITIONS CONTRARY TO THEIR POSITION BASED ON IRS INTERPRETATION OF THE LAW. A TAX POSITION THAT IS CHALLENGED BY A TAXING AUTHORITY COULD RESULT IN AN ADJUSTMENT, WHICH WOULD BE RECORDED IN THE YEAR ASSESSED ON THE STATEMENT OF ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 6 MNA IS A PUBLIC BENEFIT ORGANIZATION WITH VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF MNA ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B SOME OF THE DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO THE RATIFICATION BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE REVIEWS AND APPROVES THE FORM 990 AND MAKES A RECOMMENDATION FOR THE BOARD TO APPROVE THE FORM 990 FOR FILING. ALL BOARD MEMBERS RECEIVE A COMPLETE COPY OF THE 990 BEFORE IT IS SIGNED AND SENT TO THE IRS. THE BOARD OFFICIALLY ACCEPTS THE DOCUMENT AS A MATTER OF RECORD AT ONE OF THEIR MEETINGS AND DULY NOTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 12C 1) EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY. B. HAS READ AND UNDERSTANDS THE POLICY. C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THAT MNA IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. 2) EACH VOTING MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IN AS INDEPENDENT DIRECTOR. 3) IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM. 4) THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 15 MNA HAS THE FOLLOWING POLICY IN PLACE: THE BOARD SHALL REVIEW AND APPROVE EXECUTIVE COMPENSATION, AFTER A REVIEW OF COMPARABLE DATA OR OTHER EVIDENCE THAT COMPENSATION IS REASONABLE AND SHALL CONTEMPORANEOUSLY SUBSTANTIATE ITS DELIBERATION AND DECISION IN THE MINUTES. ONLY THOSE DIRECTORS WHO ARE FREE OF CONFLICTS OF INTEREST MAY VOTE ON EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.