2016-02-15T00:00:00-06:00 2015-06-30 810385940 ANDERSON ZURMUEHLEN & CO PC 828 GREAT NORTHERN BLVD HELENA MT 59601 990 2014-07-01 810407145 MONTANA UNIFIED SCHOOL TRUST MONT 4064574402 PO BOX 4579 HELENA MT 59601 CHRISTI SHARP CHIEF EXECUTIVE OFFICER 4064574402 2016-02-16 1 PATRICIA J NELSON P00102078 4064421040 2016-02-16 2014 2016-08-17 19:52:53Z CHRISTI SHARP PO BOX 4579 HELENA MT 59601 55208760 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 30498134 52995489 110140 226262 3296 0 30611570 53221751 0 0 27789786 49665532 0 0 0 0 0 3739920 6057966 31529706 55723498 -918136 -2501747 12880780 14362358 5379746 9291606 7501034 5070752 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 5,400 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 11 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 0 0 0 1 0 0 0 X MONTANA UNIFIED SCHOOL TRUST 4064574400 725 N MONTANA HELENA MT 59601 MARK HALVORSON VICE CHAIR 0.80 X X 0 0 0 DIANE FLADMO TRUSTEE 0.80 X 0 0 0 SHAWN BUBB TRUSTEE 0.80 X 0 0 0 BRAD MOORE TREASURER 0.80 X X 0 0 0 JACK BABON CHAIR 0.80 X X 0 0 0 SCOTT MCKENZIE 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 PAUL FINNICUM TRUSTEE 0.80 X 0 0 0 BRUCE MIHELISH NON-VOTING MEMBER 0.80 X 4000 0 0 RICH NELSON NON-VOTING MEMBER 0.80 X 5000 0 0 ERIC SCHINDLER CEO 3.00 X 0 0 0 9000 0 0 0 0 0 0 HEALTH CARE SERVICE CORP 25551 NETWORK PLACE CHICAGO IL 606731255 CLAIMS TPA 2128787 MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA MT 59604 PROGRAM ADMINISTRATION 2103602 FIRST CHOICE HEALTH PO BOX 94041 SEATTLE WA 98124 CLAIMS TPA 716634 RE-SOLUTIONS INTERMEDIARIES 10 SOUTH 5TH STREET MINNEAPOLIS MN 55402 REINSURANCE 701229 SEGAL 1230 WEST WASHINGTON STREET SUITE TEMPE AZ 852811248 ACTUARY SERVICES 407721 11 PREMIUM CONTRIBUTIONS 525100 52752799 52752799 CLAIMS REBATES 525100 239783 239783 COBRA ADMIN FEES 525100 2907 2907 52995489 169391 169391 2043880 1987009 56871 56871 56871 53221751 52995489 0 226262 49665532 4448570 23285 27750 23674 1078400 38333 3985 7600 48423 SPONSORSHIP FEES 325635 PRINTING 2593 29718 55723498 2635603 3455579 300409 682511 35670 42642 9889981 10159092 19117 22534 12880780 14362358 509853 1142571 790154 1179898 4079739 6969137 5379746 9291606 X 0 0 0 0 7501034 5070752 7501034 5070752 12880780 14362358 -2501747 71465 0 X X 0 1 X 1 0 0 OTHER PAYABLES 62137 EST PREM BENEFITS INCURRED NOT PD 6907000 6969137 X 53293216 71465 71465 53221751 0 53221751 55723498 0 55723498 0 55723498 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 2012. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET APPRECIATION IN FAIR VALUE OF INVESTMENTS 71,465. 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 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. 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 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 AVENUE HELENA MT 59601 810169635 ADVOCATES FOR MEMBERS MT 501(C)(6) N/A 0 ALBERTON SCHOOL DISTRICT AMSTERDAM ELEMENTARY ANACONDA SCHOOL DISTRICT (ADMIN AND CLASSIFIED) ANDERSON 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 SKY SCHOOL DISTRICT 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 (FOOD SERVICE AND CLEANERS) 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 CRESTON SCHOOL DISTRICT CROSSROADS SCHOOL DISTRICT 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 ELYSIAN 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 GREAT DIVIDE EDUC SERVICE 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 MIAMI ELEMENTARY 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 SIDNEY SCHOOL DISTRICT SOUTH STACEY ELEMENTARY SPRING CREEK ELEMENTARY ST REGIS SCHOOLS STANFORD SCHOOL DISTRICT STEVENSVILLE SCHOOL DISTRICT SUN RIVER VALLEY SCHOOL DISTRICT SUNBURST SCHOOL DISTRICT SUNSET ELEMENTARY SWEET GRASS CO HIGH SCHOOL TARGET RANGE ADMIN TARGET RANGE SCHOOLS 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 WEST YELLOWSTONE CERTIFIED WEST YELLOWSTONE CLASSIFIED 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 MEA-MFT L 673367 FMV MONTANA SCHOOL BOARDS ASSOCIATION L 193353 FMV MEA-MFT M 102100 FMV MONTANA SCHOOL BOARDS ASSOCIATION M 102100 FMV SCHOOL ADMINISTRATORS OF MONTANA M 102100 FMV