MONTANA UNIFIED SCHOOL TRUST: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA UNIFIED SCHOOL TRUST (EIN 81-0407145)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201511349349308731
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T18:09:28-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810385940 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSON ZURMUEHLEN & CO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 828 GREAT NORTHERN BLVD | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810407145 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA UNIFIED SCHOOL TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4064574400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4579 | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC SCHINDLER | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 4064574400 | PhoneNum |
| Signature | 2015-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICIA J NELSON | PreparerPersonNm |
| PTIN | P00102078 | PTIN |
| Phone | 4064421040 | PhoneNum |
| Preparation | 2015-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIC SCHINDLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4579 | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $32,644,770 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MUSTBENEFITS.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO 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 Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $34,888,352 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,498,134 | CYProgramServiceRevenueAmt |
| PY Investment Income | $89,561 | PYInvestmentIncomeAmt |
| CY Investment Income | $110,140 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,355 | PYOtherRevenueAmt |
| CY Other Revenue | $3,296 | CYOtherRevenueAmt |
| PY Total Revenue | $34,981,268 | PYTotalRevenueAmt |
| CY Total Revenue | $30,611,570 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $26,954,201 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $27,789,786 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,519,908 | PYOtherExpensesAmt |
| CY Other Expenses | $3,739,920 | CYOtherExpensesAmt |
| PY Total Expenses | $30,474,109 | PYTotalExpensesAmt |
| CY Total Expenses | $31,529,706 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,507,159 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$918,136 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,074,698 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,880,780 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,808,017 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,379,746 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,266,681 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,501,034 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $31,529,706 | ExpenseAmt |
| Revenue | $30,501,430 | RevenueAmt |
| Desc | 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 2,800 EMPLOYEES THROUGHOUT THE YEAR. | Desc |
| Total Program Service Expenses | $31,529,706 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA UNIFIED SCHOOL TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064574400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 N MONTANA | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| MARK HALVORSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR JAN RIEBHOFF | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DIANE FLADMO | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SHAWN BUBB | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD MOORE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE MIHELISH | ||||||
| NON-VOTING MEMBER | 1.00 | Yes (X) | $4,000 | $0 | $0 | |
| RICH NELSON | ||||||
| NON-VOTING MEMBER | 1.00 | Yes (X) | $1,000 | $0 | $0 | |
| JENNIFER O'CONNOR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JACK BABON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT MCKENZIE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CONNIE WELCH | ||||||
| NON-VOTING MEMBER | 1.00 | Yes (X) | $3,000 | $0 | $0 | |
| ERIC SCHINDLER | ||||||
| CEO | 3.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $8,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MONTANA SCHOOL SERVICES FOUNDATION | |||||
| PO BOX 4579 | HELENA | MT | 59604 | PROGRAM ADMINISTRATION | $1,774,716 |
| FIRST CHOICE HEALTH | |||||
| PO BOX 94041 | SEATTLE | WA | 98124 | CLAIMS TPA | $993,854 |
| RE-SOLUTIONS INTERMEDIARIES | |||||
| 10 SOUTH 5TH STREET | MINNEAPOLIS | MN | 55402 | REINSURANCE | $615,000 |
| TWO MEDICINE | |||||
| PO BOX 3505 | BOZEMAN | MT | 59772 | WELLNESS & DATA AGGREGATION SERVICES | $399,086 |
| SEGAL | |||||
| 1230 WEST WASHINGTON STREET SUITE | TEMPE | AZ | 852811248 | ACTUARY SERVICES | $345,526 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PREMIUM CONTRIBUTIONS | 525100 | $30,165,492 | $30,165,492 |
| CLAIMS REBATES | 525100 | $329,864 | $329,864 |
| COBRA ADMIN FEES | 525100 | $2,778 | $2,778 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,498,134 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $117,771 | TotalRevenueColumnAmt |
| Exclusion | $117,771 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,025,569 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,033,200 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$7,631 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,631 | TotalRevenueColumnAmt |
| Exclusion | -$7,631 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,296 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,296 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,296 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,611,570 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,501,430 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $110,140 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,789,786 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,720,681 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,385 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,886 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,717 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,500 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,043 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,252 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,011 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SPONSORSHIP FEES | $316,403 |
| MISCELLANEOUS | $13,980 |
| PRINTING | $4,062 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,529,706 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,435,276 | BOYAmt |
| EOY | $2,635,603 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $446,262 | BOYAmt |
| EOY | $300,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,211 | BOYAmt |
| EOY | $35,670 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,147,532 | BOYAmt |
| EOY | $9,889,981 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,417 | BOYAmt |
| EOY | $19,117 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,074,698 | BOYAmt |
| EOY | $12,880,780 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,800 | BOYAmt |
| EOY | $509,853 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $771,651 | BOYAmt |
| EOY | $790,154 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,800,566 | BOYAmt |
| EOY | $4,079,739 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,808,017 | BOYAmt |
| EOY | $5,379,746 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,266,681 | BOYAmt |
| EOY | $7,501,034 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,266,681 | BOYAmt |
| EOY | $7,501,034 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,074,698 | BOYAmt |
| EOY | $12,880,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$918,136 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $152,489 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER PAYABLES | $180,739 |
| EST PREMIUM BENEFITS INCURRED BUT NOT PAID | $3,899,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,079,739 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,764,059 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $152,489 | OtherRevenueAmt |
| Revenue Not Reported | $152,489 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,611,570 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,611,570 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,529,706 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $31,529,706 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,529,706 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2011. 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 152,489. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 IX, LINE 11G | ACTUARY FEES 441,649. CONSULTING FEES 45,068. |
| FORM 990, PART XI, LINE 9: | NET APPRECIATION IN FAIR VALUE OF INVESTMENTS 152,489. |
| 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 (126 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |
| AMSTERDAM SCHOOL DISTRICT | ||||||||||
| ANACONDA SCHOOL DISTRICT (ADMIN AND CLASSIFIED) | ||||||||||
| ARROWHEAD SCHOOL DISTRICT | ||||||||||
| ASHLAND ELEMENTARY SCHOOL | ||||||||||
| AVON SCHOOL DISTRICT | ||||||||||
| BASIN SCHOOL DISTRICT | ||||||||||
| BEAVERHEAD COUNTY HIGH SCHOOL | ||||||||||
| BELFRY SCHOOL DISTRICT | ||||||||||
| BELGRADE SCHOOL DISTRICT | ||||||||||
| BENTON LAKE ELEMENTARY | ||||||||||
| BIG COUNTRY COOP | ||||||||||
| BLUE CREEK SCHOOL DISTRICT | ||||||||||
| BRIDGER SCHOOL DISTRICT | ||||||||||
| BROCKTON SCHOOL DISTRICT | ||||||||||
| BUTTE SCHOOL DISTRICT (FOOD SERVICE AND CLEANERS) | ||||||||||
| BYNUM SCHOOL DISTRICT | ||||||||||
| CANYON CREEK SCHOOL DISTRICT | ||||||||||
| CARDWELL SCHOOL DISTRICT | ||||||||||
| CASCADE SCHOOL DISTRICT | ||||||||||
| CLINTON SCHOOL DISTRICT | ||||||||||
| COTTONWOOD ELEMENTARY | ||||||||||
| COTTONWOOD ELEMENTARY-BOZEMAN | ||||||||||
| CULBERTSON SCHOOL DISTRICT | ||||||||||
| CUSTER COUNTY RURAL TEACHERS | ||||||||||
| DENTON SCHOOL DISTRICT | ||||||||||
| DESMET ELEMENTARY SCHOOL DISTRICT | ||||||||||
| DIVIDE SCHOOL DISTRICT | ||||||||||
| DIXON SCHOOL DISTRICT | ||||||||||
| DODSON SCHOOL DISTRICT | ||||||||||
| DUPUYER SCHOOL DISTRICT | ||||||||||
| EAST GLACIER PARK GRADE SCHOOL | ||||||||||
| ELDER GROVE ELEMENTARY | ||||||||||
| ELYSIAN SCHOOL DISTRICT | ||||||||||
| FLATHEAD SPECIAL EDUCATION COOP | ||||||||||
| FORTINE ELEMENTARY | ||||||||||
| FRAZER SCHOOL DISTRICT | ||||||||||
| FROID SCHOOL DISTRICT | ||||||||||
| FROMBERG SCHOOL DISTRICT | ||||||||||
| FRONTIER SCHOOL DISTRICT | ||||||||||
| GALLATIN GATEWAY SCHOOL DISTRICT | ||||||||||
| GALLATIN-MADISON SPECIAL ED | ||||||||||
| GARDINER SCHOOL DISTRICT | ||||||||||
| GLASGOW SCHOOL DISTRICT | ||||||||||
| GOLD CREEK SCHOOL DISTRICT | ||||||||||
| GRASS RANGE PUBLIC SCHOOLS | ||||||||||
| GREAT DIVIDE EDUCATION SERVICES | ||||||||||
| GREYCLIFF SCHOOL DISTRICT | ||||||||||
| HARDIN SCHOOL DISTRICT | ||||||||||
| HARLOWTON SCHOOL DISTRICT | ||||||||||
| HARRISON SCHOOL DISTRICT | ||||||||||
| HEART BUTTE SCHOOL DISTRICT | ||||||||||
| HELLGATE ELEMENTARY | ||||||||||
| HINSDALE PUBLIC SCHOOLS | ||||||||||
| INDEPENDENT SCHOOL DISTRICT | ||||||||||
| JORDAN SCHOOL DISTRICT | ||||||||||
| JUDITH GAP SCHOOL DISTRICT | ||||||||||
| KALISPELL SCHOOL DISTRICT | ||||||||||
| LAME DEER SCHOOL DISTRICT | ||||||||||
| LAMOTTE ELEMENTARY | ||||||||||
| LAVINA SCHOOL DISTRICT | ||||||||||
| LIBERTY ELEMENTARY SCHOOL | ||||||||||
| LONE ROCK SCHOOL DISTRICT | ||||||||||
| LUSTRE SCHOOL DISTRICT | ||||||||||
| LUTHER SCHOOL DISTRICT | ||||||||||
| MARION SCHOOL DISTRICT | ||||||||||
| MASBO | ||||||||||
| MCLEOD ELEMENTARY SCHOOL | ||||||||||
| MEDICINE LAKE SCHOOL DISTRICT | ||||||||||
| MELROSE SCHOOL DISTRICT | ||||||||||
| MELSTONE PUBLIC SCHOOL | ||||||||||
| MIAMI SCHOOL DISTRICT | ||||||||||
| MONFORTON SCHOOL DISTRICT | ||||||||||
| MONTANA ORGANIZING PROJECT | ||||||||||
| NORTHCENTRAL LEARNING | ||||||||||
| NORTHERN CHEYENNE TRIBAL SCHOOL | ||||||||||
| OPHEIM SCHOOL DISTRICT | ||||||||||
| PARK COUNTY COOP | ||||||||||
| PHILIPSBURG SCHOOL DISTRICT (CLASSIFIED) | ||||||||||
| PINE CREEK ELEMENTARY SCHOOL | ||||||||||
| POPLAR SCHOOL DISTRICT | ||||||||||
| POPLAR SCHOOL DISTRICT (CERTIFIED) | ||||||||||
| POTOMAC SCHOOL DISTRICT | ||||||||||
| POWER SCHOOL DISTRICT | ||||||||||
| PRAIRIE VIEW SCHOOL DISTRICT | ||||||||||
| PRYOR SCHOOL DISTRICT | ||||||||||
| RAMSAY SCHOOL DISTRICT | ||||||||||
| RAPELJE SCHOOL DISTRICT | ||||||||||
| RAU ELEMENTARY | ||||||||||
| REED POINT SCHOOL DISTRICT | ||||||||||
| REICHLE SCHOOL DISTRICT | ||||||||||
| RESA4U | ||||||||||
| RICHEY SCHOOL DISTRICT | ||||||||||
| ROOSE-VALLEY SCHOOL DISTRICT | ||||||||||
| ROSEBUD SCHOOL DISTRICT | ||||||||||
| ROY SCHOOL DISTRICT | ||||||||||
| RYEGATE SCHOOL DISTRICT | ||||||||||
| SAVAGE SCHOOL DISTRICT | ||||||||||
| SEELEY LAKE SCHOOL DISTRICT | ||||||||||
| SHERIDAN SCHOOL DISTRICT | ||||||||||
| SHIELDS VALLEY SCHOOL DISTRICT | ||||||||||
| SIDNEY SCHOOL DISTRICT | ||||||||||
| SOMERS SCHOOL DISTRICT | ||||||||||
| ST REGIS SCHOOL DISTRICT | ||||||||||
| SUN RIVER SCHOOL DISTRICT | ||||||||||
| SUNSET SCHOOL DISTRICT | ||||||||||
| TARGET RANGE SCHOOL DISTRICT (ADMIN) | ||||||||||
| TOWNSEND SCHOOL DISTRICT | ||||||||||
| TROUT CREEK SCHOOL DISTRICT | ||||||||||
| TURNER SCHOOL DISTRICT | ||||||||||
| TWIN BRIDGES SCHOOL DISTRICT | ||||||||||
| ULM ELEMENTARY SCHOOL | ||||||||||
| UPPER WEST SHORE ELEMENTARY SCHOOL | ||||||||||
| VALLEY VIEW SCHOOL DISTRICT | ||||||||||
| VAUGHN SCHOOL DISTRICT | ||||||||||
| WESTBY SCHOOL DISTRICT | ||||||||||
| WILLOW CREEK SCHOOL DISTRICT | ||||||||||
| WINIFRED SCHOOL DISTRICT (CERTIFIED) | ||||||||||
| WINNETT SCHOOL DISTRICT | ||||||||||
| WISE RIVER SCHOOL DISTRICT | ||||||||||
| WOLF CREEK SCHOOL DISTRICT | ||||||||||
| WOLF POINT SCHOOL DISTRICT | ||||||||||
| WOODMAN SCHOOL DISTRICT | ||||||||||
| YELLOWSTONE WEST SCHOOL DISTRICT | ||||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MEA-MFT | ||
| L | $721,053 | FMV |
| MONTANA SCHOOL BOARDS ASSOCIATION | ||
| L | $175,289 | FMV |
| MEA-MFT | ||
| M | $100,000 | FMV |
| MONTANA SCHOOL BOARDS ASSOCIATION | ||
| M | $100,000 | FMV |
| SCHOOL ADMINISTRATORS OF MONTANA | ||
| M | $100,000 | FMV |
Comments