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Nonprofiteer
← MONTANA SCHOOL SERVICES FOUNDATION

Form 990 for tax year 2023

Filed by MONTANA SCHOOL SERVICES FOUNDATION.

Totals

Total revenue
$2,151,540
Total expenses
$2,201,874
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,135,436
Investment income
$16,104
Other revenue
$0
Total assets, end of year
$975,824
Total liabilities, end of year
$245,828
Net assets or fund balances, end of year
$729,996
Program services expenses (Part IX)
$1,646,532
Management and general expenses
$555,342
Fundraising expenses
$0
Program service expenses (Part III)
$1,646,532

Program services were 74.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: ADMIN FEES

    total $2,134,863 · related or exempt $2,134,863

  • 2b · Program service revenue: OTHER

    total $573 · related or exempt $573

  • 3 · Investment income

    total $15,056 · excluded $15,056

  • 7a · Gross sales of assets other than inventory

    securities $330,144

  • 7b · Less cost or other basis and sales expenses

    securities $329,096

  • 7c · Gain or loss

    securities $1,048

  • 7d · Net gain or loss

    total $1,048 · excluded $1,048

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $547,081 · program services $389,508 · management and general $157,573

  • 7 · Other salaries and wages

    total $789,716 · program services $710,814 · management and general $78,902

  • 8 · Pension plan contributions

    total $68,673 · program services $63,503 · management and general $5,170

  • 9 · Other employee benefits

    total $343,705 · program services $315,260 · management and general $28,445

  • 10 · Payroll taxes

    total $93,953 · program services $78,197 · management and general $15,756

  • 11b · Fees: legal

    total $7,003 · management and general $7,003

  • 11c · Fees: accounting

    total $9,488 · management and general $9,488

  • 11f · Fees: investment management

    total $861 · management and general $861

  • 11g · Fees: other

    total $267 · program services $267

  • 12 · Advertising and promotion

    total $9,731 · program services $9,731

  • 13 · Office expenses

    total $36,595 · program services $12,819 · management and general $23,776

  • 14 · Information technology

    total $6,999 · program services $3,799 · management and general $3,200

  • 16 · Occupancy

    total $34,797 · management and general $34,797

  • 17 · Travel

    total $25,689 · program services $25,634 · management and general $55

  • 19 · Conferences, conventions and meetings

    total $14,102 · program services $5,087 · management and general $9,015

  • 22 · Depreciation, depletion and amortization

    total $57,785 · management and general $57,785

  • 23 · Insurance

    total $37,787 · program services $24,159 · management and general $13,628

  • 24a · Other expenses: MISCELLANEOUS

    total $48,338 · program services $3,206 · management and general $45,132

  • 24b · Other expenses: SPONSORSHIP FEES

    total $36,182 · management and general $36,182

  • 24c · Other expenses: DUES

    total $33,122 · program services $4,548 · management and general $28,574

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $20,663 · end of year $29,396

  • 2 · Savings and temporary cash investments

    beginning of year $311,428 · end of year $410,795

  • 9 · Prepaid expenses and deferred charges

    beginning of year $18,492 · end of year $10,279

  • 10a · Land, buildings and equipment: cost or other basis

    $1,096,905

  • 10b · Land, buildings and equipment: accumulated depreciation

    $772,417

  • 10c · Land, buildings and equipment, net

    beginning of year $310,873 · end of year $324,488

  • 11 · Investments: publicly traded securities

    beginning of year $330,386 · end of year $199,013

  • 15 · Other assets

    beginning of year $1,197 · end of year $1,853

  • 17 · Accounts payable and accrued expenses

    beginning of year $217,861 · end of year $245,828

  • 27 · Net assets without donor restrictions

    beginning of year $775,178 · end of year $729,996

Mission and programs · 2023

Mission

MONTANA SCHOOL SERVICES FOUNDATION (MSSF) WAS ORGANIZED TO PROVIDE PROGRAMS AND SERVICES FOR THE BENEFIT OF THE PUBLIC SCHOOLS THROUGHOUT THE STATE OF MONTANA AND TO PROMOTE AND FULFILL OTHER EDUCATIONAL AND CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THESE PROGRAMS AND SERVICES ARE PROVIDED AT A LOWER COST THAN IF PURCHASED THROUGH THE PRIVATE SECTOR FOR SIMILAR SERVICES, THEREBY REDUCING THE BURDENS ON LOCAL SCHOOL BOARDS, THUS BENEFITING MONTANA COMMUNITIES AND MONTANA TAXPAYERS AT LARGE.

  • MONTANA SCHOOL SERVICES FOUNDATION (MSSF) ADMINISTERS THE MONTANA UNIFIED SCHOOL TRUST (MUST), A SELF-INSURANCE TRUST WHICH PROVIDES HEALTH CARE BENEFITS FOR SCHOOL DISTRICT EMPLOYEES AND DEPENDENTS ACROSS THE STATE OF MONTANA. THE SERVICES PROVIDED BY MSSF REDUCE THE BURDEN ON LOCAL SCHOOL BOARDS AND TAXPAYERS.

    Expenses $1,646,532 · Revenue $2,135,436

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Rob Watson

    CHAIR

    Total calculated
    $168,375
    From this org
    $0
    From related orgs
    $153,000
    Other
    $15,375
    Hours/week
    0.5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $153,000 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $15,300 related
    Nontaxable benefits
    $0 + $75 related
    Filer's total
    $0 + $168,375 related

  • Lance Melton

    VICE CHAIR

    Total calculated
    $435,251
    From this org
    $0
    From related orgs
    $335,683
    Other
    $99,568
    Hours/week
    0.5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $266,074 related
    Bonus
    $0 + $18,678 related
    Other
    $0 + $50,931 related
    Deferred
    $0 + $66,568 related
    Nontaxable benefits
    $0 + $33,000 related
    Filer's total
    $0 + $435,251 related

  • Amanda Curtis

    SECRETARY/TREASURER

    Total calculated
    $187,261
    From this org
    $0
    From related orgs
    $121,516
    Other
    $65,745
    Hours/week
    0.5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $119,973 related
    Bonus
    $0
    Other
    $0 + $1,543 related
    Deferred
    $0 + $34,209 related
    Nontaxable benefits
    $0 + $31,536 related
    Filer's total
    $0 + $187,261 related

  • Andy Holmlund

    CEO

    Total calculated
    $267,048
    From this org
    $223,996
    From related orgs
    $0
    Other
    $43,052
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,075
    Bonus
    $0
    Other
    $46,921
    Deferred
    $18,400
    Nontaxable benefits
    $24,652
    Filer's total
    $267,048

  • Dena Gormely

    CFO

    Total calculated
    $162,932
    From this org
    $123,289
    From related orgs
    $0
    Other
    $39,643
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,289
    Bonus
    $0
    Other
    $0
    Deferred
    $12,399
    Nontaxable benefits
    $27,244
    Filer's total
    $162,932

  • Roxanne Wallis

    ADMINISTRATIVE OFFICER

    Total calculated
    $138,536
    From this org
    $89,781
    From related orgs
    $0
    Other
    $48,755
    Hours/week
    40

  • Jeff Goody

    DIRECTOR SALES/MARKETING

    Total calculated
    $156,603
    From this org
    $106,989
    From related orgs
    $0
    Other
    $49,614
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $102,393
    Bonus
    $0
    Other
    $4,596
    Deferred
    $10,639
    Nontaxable benefits
    $38,975
    Filer's total
    $156,603

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
HEALTH AND SOCIAL CLUB DUES, ROXANNE WALLIS, INCLUDED IN TAXABLE COMPENSATION. HEALTH AND SOCIAL CLUB DUES, JEFF GOODY, INCLUDED IN TAXABLE COMPENSATION.
PART I, LINE 4A
SEVERANCE PAYMENT - ANDY HOLMLUND, $40,000.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
13 May 2025
IRS schema version
2023v6.0
Source object
202521339349307952

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