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← MONTANA HIGH SCHOOL ASSOCIATION

Form 990 for tax year 2023

Filed by MONTANA HIGH SCHOOL ASSOCIATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 3 March 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total assets, end of year
$2,612,625 changed to $2,612,203
Total liabilities, end of year
$409,129 changed to $408,707

Totals

Total revenue
$1,583,523
Total expenses
$1,233,982
Contributions and grants received
$1,354,506
Grants paid
$0
Program service revenue
$89,443
Investment income
$72,654
Other revenue
$66,920
Total assets, end of year
$2,612,625
Total liabilities, end of year
$409,129
Net assets or fund balances, end of year
$2,203,496
Program services expenses (Part IX)
$384,825
Management and general expenses
$849,157
Fundraising expenses
$0
Program service expenses (Part III)
$384,825

Program services were 31.2% 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.

  • 1b · Membership dues

    $754,726

  • 1f · All other contributions, gifts and grants

    $599,780

  • 1g · Noncash contributions included above

    $8,830

  • 2a · Program service revenue: STATE TRACK MEET

    total $88,998 · related or exempt $88,998

  • 2b · Program service revenue: SUPPLY SALES

    total $445 · related or exempt $445

  • 3 · Investment income

    total $72,654 · excluded $72,654

  • 11a · Other revenue: BROADCAST RIGHTS

    total $42,554 · related or exempt $42,554

  • 11b · Other revenue: FEES

    total $20,026 · related or exempt $20,026

  • 11c · Other revenue: AIM HIGHER

    total $4,340 · related or exempt $4,340

  • 11e · Other revenue, total

    $66,920

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $132,567 · program services $9,575 · management and general $122,992

  • 7 · Other salaries and wages

    total $379,660 · program services $27,422 · management and general $352,238

  • 8 · Pension plan contributions

    total $43,199 · program services $3,120 · management and general $40,079

  • 9 · Other employee benefits

    total $116,113 · program services $8,386 · management and general $107,727

  • 10 · Payroll taxes

    total $38,632 · program services $2,790 · management and general $35,842

  • 11b · Fees: legal

    total $39,941 · program services $39,941

  • 11c · Fees: accounting

    total $25,139 · management and general $25,139

  • 11g · Fees: other

    total $26,193 · management and general $26,193

  • 13 · Office expenses

    total $15,687 · program services $15,687

  • 14 · Information technology

    total $27,719 · management and general $27,719

  • 16 · Occupancy

    total $25,626 · management and general $25,626

  • 19 · Conferences, conventions and meetings

    total $104,070 · program services $91,180 · management and general $12,890

  • 22 · Depreciation, depletion and amortization

    total $18,838 · program services $4,691 · management and general $14,147

  • 23 · Insurance

    total $23,682 · management and general $23,682

  • 24a · Other expenses: AWARDS

    total $90,417 · program services $90,417

  • 24b · Other expenses: SUPPLIES

    total $51,683 · program services $51,683

  • 24c · Other expenses: AUTO EXPENSE

    total $20,802 · program services $20,802

  • 24d · Other expenses: DUES

    total $2,615 · program services $2,615

  • 24e · All other expenses

    total $51,399 · program services $16,516 · management and general $34,883

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $290,477 · end of year $577,610

  • 2 · Savings and temporary cash investments

    beginning of year $1,762,842 · end of year $1,889,198

  • 9 · Prepaid expenses and deferred charges

    beginning of year $422 · end of year $422

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

    $728,520

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

    $613,432

  • 10c · Land, buildings and equipment, net

    beginning of year $86,806 · end of year $115,088

  • 15 · Other assets

    beginning of year $14,722 · end of year $30,307

  • 17 · Accounts payable and accrued expenses

    beginning of year $87 · end of year $3,280

  • 19 · Deferred revenue

    beginning of year $220,651 · end of year $248,250

  • 21 · Escrow or custodial account liability

    beginning of year $75,298 · end of year $127,174

  • 25 · Other liabilities

    beginning of year $14,781 · end of year $30,425

  • 27 · Net assets without donor restrictions

    beginning of year $1,844,452 · end of year $2,203,496

Mission and programs · 2023

Mission

TO ASSURE THAT THE MEMBERSHIP IS PROVIDED WITH LEADERSHIP AND SUPPORT IN ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR THE GROWTH AND EDUCATIONAL EXPERIENCE FOR STUDENTS.

Activities or mission (Part I)

ADVANCING EQUITABLE MHSA INTERSCHOLASTIC ACTIVITIES FOR STUDENTS.

  • ADMINISTRATION OF ALL MONTANA PUBLIC HIGH SCHOOL ACTIVITIES, INCLUDING ALL LEVELS OF POST SEASON COMPETITION.EDUCATIONAL SERVICES PROVIDED TO MEMBER SCHOOLS - ONLINE CLINICS INCLUDING NEW ADMINISTRATORS, SPORTSMANSHIP, ELIGIBILITY AND EQUITY, SPORTS SPECIFIC RULES CLINICS, TOURNAMENT MANAGER WORKSHOPS, UNDERSTANDING COPYRIGHT AND COMPLIANCE COURSE, AND CONCUSSION AWARENESS COURSE.

    Expenses $384,825 · Revenue $156,363

As filed on the 2023 return.

Listed in Part VII

  • John Fitzgerald

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Kara Triplett

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Krystal Zentner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Aric Harris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joe McElroy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jimmy Patelis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dan Mills

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Brian Michelotti

    EXECUTIVE DIRECTOR

    Total calculated
    $160,006
    From this org
    $126,143
    From related orgs
    $0
    Other
    $33,863
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,143
    Bonus
    $0
    Other
    $0
    Deferred
    $9,193
    Nontaxable benefits
    $24,670
    Filer's total
    $160,006

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

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
12 February 2025
IRS schema version
2023v6.0
Source object
202510569349300711

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