MOUNTAIN STATES EMPLOYERS COUNCIL INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: MOUNTAIN STATES EMPLOYERS COUNCIL INC (EIN 84-0172643)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-10-13
IRS object ID: 201402869349300350
Schema version: 2013v3.0
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-10-13T12:53:10-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	461497033	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EKS&H LLLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7979 E TUFTS AVENUE SUITE 400	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	802372521	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	840172643	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MOUNTAIN STATES EMPLOYERS COUNCIL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	MOUN	BusinessNameControlTxt
Phone	3038395177	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 539	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	802010539	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JULIE MCLAUGHLIN CFO	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	3038395177	PhoneNum
Signature	2014-10-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DORI J EGGETT	PreparerPersonNm
PTIN	P00645252	PTIN
Phone	3037409400	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL G SEVERNS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1799 PENNSYLVANIA ST	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	80201	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$19,023,392	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MSEC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1939	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	23	VotingMembersIndependentCnt
Total Employee	227	TotalEmployeeCnt
Total Volunteers	23	TotalVolunteersCnt
Total Gross UBI	$15,800	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$9,083	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$12,843,131	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,432,113	CYProgramServiceRevenueAmt
PY Investment Income	$893,241	PYInvestmentIncomeAmt
CY Investment Income	$481,747	CYInvestmentIncomeAmt
PY Other Revenue	$3,502,666	PYOtherRevenueAmt
CY Other Revenue	$3,721,314	CYOtherRevenueAmt
PY Total Revenue	$17,239,038	PYTotalRevenueAmt
CY Total Revenue	$17,635,174	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$12,019,947	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$12,560,912	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,470,677	PYOtherExpensesAmt
CY Other Expenses	$4,840,847	CYOtherExpensesAmt
PY Total Expenses	$16,490,624	PYTotalExpensesAmt
CY Total Expenses	$17,401,759	CYTotalExpensesAmt
PY Revenues Less Expenses	$748,414	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$233,415	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,845,633	TotalAssetsBOYAmt
Total Assets EOY	$17,432,617	TotalAssetsEOYAmt
Total Liabilities BOY	$11,555,757	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,135,810	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,289,876	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,296,807	NetAssetsOrFundBalancesEOYAmt
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	N/A	Desc
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	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	Yes (1)	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	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	46	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	227	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
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	25	GoverningBodyVotingMembersCnt
Independent Voting Member	23	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	0	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	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JULIE A MCLAUGHLIN CFO	PersonNm
Phone	3032235419	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1799 PENNSYLVANIA STREET	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	80203	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL G SEVERNS
PRESIDENT/CEO	40.00	Yes (X)	Yes (X)	$472,305	$0	$39,222
BARBARA A THOMPSON
EXECUTIVE VP, CORPORATE SECRETARY	40.00	Yes (X)	Yes (X)	$227,483	$0	$20,174
ALISON K BROWN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHEILA BUGDANOWITZ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LINDA CHILDEARS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RUSSELL J DISPENSE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID L EVES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DIANNE BROSSART
DIRECTOR	1.00	Yes (X)		$0	$0	$0
THOMAS C FRIES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
A BARRY HIRSCHFELD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TRACY HUGGINS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WILLIAM J HYBL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROGER KNOPH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WALTER A KOELBEL JR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHARON H LINHART
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RONALD E MONTOYA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GEORGE SPARKS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES M SULLIVAN III
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JACK A TERHAR JR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DONALD A SMITH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRUCE S WAGNER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARY M WHITE
CHAIR OF THE BOARD	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHESTER T LATCHAM
CHAIR-ELECT OF THE BOARD	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARK DRISCOLL
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHARLES S MCNEIL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DEBORAH D BRACKNEY
VP	40.00		Yes (X)	$185,230	$0	$28,008
WILLIAM L SMITH JR
VP	40.00		Yes (X)	$184,959	$0	$14,643
JULIE A MCLAUGHLIN CFO
CFO	40.00		Yes (X)	$149,533	$0	$18,998
MARK R BUTTICE
CIO	40.00			$121,940	$0	$27,735	Yes (X)
TIMOTHY E SETTLE
DIRECTOR OF EMPLOYMENT LAW SERVICES	40.00			$119,421	$0	$15,284	Yes (X)
MARK J FLYNN
DIRECTOR OF SPECIAL LEGAL SERVICES	40.00			$116,912	$0	$17,261	Yes (X)
S LORRIE RAY
DIRECTOR OF MEMBERSHIP DEVELOPMENT	40.00			$113,807	$0	$20,956	Yes (X)
KIMBERLY S KOY
DIRECTOR OF SOUTHERN REGIONAL OFFICE	40.00			$111,856	$0	$19,611	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,803,446	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$221,892	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	541900	$10,990,317	$10,990,317
SEMINARS	541900	$2,441,796	$2,441,796

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,432,113	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$122,965	TotalRevenueColumnAmt
Exclusion	$122,965	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$95,417	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$95,417	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$95,417	TotalRevenueColumnAmt
Exclusion	$95,417	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,747,000	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,388,218	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$358,782	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$358,782	TotalRevenueColumnAmt
Exclusion	$358,782	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
COST SHARING REIMB.	561000	$3,257,886	$3,257,886
SUB. NET EQUITY CHANGE	900004	$349,614	$349,614
PARKING LOT	900099	$15,800		$15,800

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,597	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,597	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,625,897	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,635,174	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,042,210	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$15,800	UnrelatedBusinessRevenueAmt
Exclusion	$577,164	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,340,553	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,065,312	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,128,524	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,428,601	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$597,922	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$75,619	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$35,831	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$10,852	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$336,504	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$420,462	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$310,135	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$298,816	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$918,311	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$138,641	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$44,680	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$694,259	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$105,780	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
SEMINAR COSTS	$684,111
DUES/FEES/MEMBERSHIPS	$184,330
BAD DEBT	$171,300
LIBRARY BOOKS/SUBSCRIPT	$129,434

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$281,782	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,401,759	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,673,308	BOYAmt
EOY	$768,008	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$237,724	BOYAmt
EOY	$295,753	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$359,980	BOYAmt
EOY	$252,098	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,814,440	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,875,043	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,500,865	BOYAmt
EOY	$9,939,397	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,572,852	BOYAmt
EOY	$4,219,237	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,500,904	BOYAmt
EOY	$1,958,124	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,845,633	BOYAmt
EOY	$17,432,617	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,941,092	BOYAmt
EOY	$2,404,274	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,605,519	BOYAmt
EOY	$3,651,921	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,146	BOYAmt
EOY	$79,615	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,555,757	BOYAmt
EOY	$6,135,810	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,289,876	BOYAmt
EOY	$11,296,807	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,289,876	BOYAmt
EOY	$11,296,807	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,845,633	BOYAmt
EOY	$17,432,617	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$233,415	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$176,246	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$5,597,270	OtherChangesInNetAssetsAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,533,891	OtherCostOrOtherBasisAmt
Book Value	$2,533,891	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,415,074	OtherCostOrOtherBasisAmt
Depreciation	$6,426,366	DepreciationAmt
Book Value	$5,988,708	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$25,739	OtherCostOrOtherBasisAmt
Depreciation	$15,977	DepreciationAmt
Book Value	$9,762	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,326,937	OtherCostOrOtherBasisAmt
Depreciation	$3,940,118	DepreciationAmt
Book Value	$386,819	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,512,799	OtherCostOrOtherBasisAmt
Depreciation	$1,492,582	DepreciationAmt
Book Value	$1,020,217	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,939,397	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM SUBSIDIARY	$524,716
INVESTMENT IN SUBSIDIARY	$1,433,408

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,958,124	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO SUBSIDIARY	Desc
Amt	$79,615	Amt

Field	Value	IRS element (for citing)
Total Liability	$79,615	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$17,811,420	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$176,246	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$176,246	RevenueNotReportedAmt
Revenue Subtotal	$17,635,174	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$17,635,174	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$17,401,759	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$17,401,759	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$17,401,759	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	MSEC IS A NON-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE FOR FEDERAL, STATE, OR LOCAL TAXES. MSEC HAD MINOR UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2013 AND 2012. MSEC APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2013 AND 2012. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2013 AND 2012. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2010 THROUGH 2013.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL G SEVERNS
PRESIDENT/CEO	$325,419	$0	$142,201	$0	$4,685	$0	$20,400	$0	$18,822	$0	$511,527	$0	$0	$0
BARBARA A THOMPSON
EXECUTIVE VP, CORPORATE SECRETARY	$215,192	$0	$6,309	$0	$5,982	$0	$17,215	$0	$2,959	$0	$247,657	$0	$0	$0
DEBORAH D BRACKNEY
VP	$176,250	$0	$5,476	$0	$3,504	$0	$14,100	$0	$13,908	$0	$213,238	$0	$0	$0
WILLIAM L SMITH JR
VP	$176,250	$0	$4,525	$0	$4,184	$0	$1,762	$0	$12,881	$0	$199,602	$0	$0	$0
JULIE A MCLAUGHLIN CFO
CFO	$139,808	$0	$6,194	$0	$3,531	$0	$11,185	$0	$7,813	$0	$168,531	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	HEALTH CLUB DUES:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION PAID $6,699 IN HEALTH CLUB DUES ON BEHALF OF FIVE OF THE OFFICERS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I & III, LINE 1	THE COUNCIL IS DEVOTED TO THE IMPROVEMENT OF BUSINESS CONDITIONS BY PROMOTING HARMONIOUS RELATIONS BETWEEN EMPLOYERS AND EMPLOYEES, INCLUDING BUT NOT LIMITED TO, ENCOURAGING AND FURTHERING THE PEACEFUL SETTLEMENT OF LABOR DISPUTES, DISSEMINATING RESEARCH AND HUMAN RESOURCE INFORMATION AND PERSONNEL POLICIES, AND PROVIDING MANAGEMENT EDUCATION ON HUMAN RESOURCE ISSUES.
FORM 990, PART VI, SECTION A, LINE 6	MOUNTAIN STATES EMPLOYERS COUNCIL, INC. IS A MEMBERSHIP ORGANIZATION WITH ONE CLASS OF MEMBERSHIP CALLED EMPLOYER MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PRESENTED TO AND REVIEWED WITH THE AUDIT COMMITTEE BY AN OUTSIDE CPA FIRM. THE AUDIT COMMITTEE RECOMMENDS APPROVAL TO THE BOARD OF DIRECTORS. THE BOARD RECEIVES A COMPLETE COPY OF THE FORM 990 PRIOR TO APPROVAL AND FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO THE BOARD OF DIRECTORS. THIS POLICY IS REVIEWED AT THE INCEPTION OF EACH FULL BOARD MEETING AS WELL AS DURING NEW BOARD MEMBER ORIENTATION. IN ADDITION TO REVIEWING THE POLICY, EACH BOARD MEMBER IS REQUIRED TO ANNUALLY DISCLOSE AND SIGN A FORM INDICATING ANYTHING THEY MAY CONSIDER A CONFLICT OF INTEREST TO MANAGEMENT.
FORM 990, PART VI, SECTION B, LINE 15	ANNUALLY, INCLUDING 2013, INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE DETERMINE AND APPROVE COMPENSATION FOR THE PRESIDENT AND CEO (THE TOP MANAGEMENT OFFICIAL) FOLLOWING A REVIEW OF COMPENSATION SURVEYS WITH DATA ON COMPARABLE POSITIONS. THE PRESIDENT AND CEO INITIALLY DETERMINES COMPENSATION FOR OTHER OFFICERS, BUT PRIOR TO IMPLEMENTATION, INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE REVIEW COMPENSATION SURVEYS WITH DATA ON COMPARABLE POSITIONS AND APPROVE THE COMPENSATION FOR THE OTHER OFFICERS. COMPENSATION SURVEYS ARE NOT LIMITED TO NONPROFIT SOURCES. EMPLOYMENT CONTRACTS ARE NOT UTILIZED. CONTEMPORANEOUS MINUTES OF THE DELIBERATION AND DECISIONS ARE MADE AND ENTERED INTO THE CORPORATE RECORDS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 1A	DELEGATION OF AUTHORITY: THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT AND DIRECTION OF THE BUSINESS AND AFFAIRS OF THE COUNCIL. THE EXECUTIVE COMMITTEE CONSISTS OF TEN MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART XI, LINE 9:	PENSION PLAN RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 5,597,270.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	EMPLOYERS COUNCIL SERVICES INC	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1799 PENNSYLVANIA STREET	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	80201	ZIPCode

Field	Value	IRS element (for citing)
EIN	846021302	EIN
Primary Activities	CONSULTING	PrimaryActivitiesTxt
Legal Domicile State	CO	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	MSEC	BusinessNameLine1

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Share Of Total Income	$4,223,450	ShareOfTotalIncomeAmt
Share Of EOY Assets	$2,347,349	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (1)	ControlledOrganizationInd

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	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	EMPLOYERS COUNCIL SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	Q	TransactionTypeTxt
Involved	$3,257,886	InvolvedAmt
Method Of Amount Determination	FMV	MethodOfAmountDeterminationTxt