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Nonprofiteer
← MONTANA SCHOOL BOARDS ASSOCIATION

Form 990 for tax year 2022

Filed by MONTANA SCHOOL BOARDS ASSOCIATION.

Totals

Total revenue
$5,830,352
Total expenses
$5,352,170
Contributions and grants received
$1,075,111
Grants paid
$0
Program service revenue
$4,150,901
Investment income
$160,732
Other revenue
$443,608
Total assets, end of year
$9,227,264
Total liabilities, end of year
$3,034,565
Net assets or fund balances, end of year
$6,192,699
Program services expenses (Part IX)
$4,314,197
Management and general expenses
$1,037,973
Fundraising expenses
$0
Program service expenses (Part III)
$4,314,197

Program services were 80.6% 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

    $1,075,111

  • 2a · Program service revenue: MSGIA (WORK COMP PROGR

    total $1,917,513 · related or exempt $1,917,513

  • 2b · Program service revenue: LEGAL & LABOR SERVICES

    total $587,738 · related or exempt $587,738

  • 2c · Program service revenue: MTSUIP (UNEMPLOYMENT P

    total $517,007 · related or exempt $517,007

  • 2d · Program service revenue: WORKSHOPS & MCEL CONVE

    total $466,990 · related or exempt $466,990

  • 2e · Program service revenue: POLICY SERVICES & ADMI

    total $389,910 · related or exempt $389,910

  • 2f · All other program service revenue

    total $271,743 · related or exempt $271,743

  • 3 · Investment income

    total $145,140 · excluded $145,140

  • 5 · Royalties

    total $385,316 · excluded $385,316

  • 7a · Gross sales of assets other than inventory

    other assets $44,750

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

    other assets $29,158

  • 7c · Gain or loss

    other assets $15,592

  • 7d · Net gain or loss

    total $15,592 · excluded $15,592

  • 11a · Other revenue: REIMBURSED TRAVEL EXPE

    total $34,866 · related or exempt $34,866

  • 11b · Other revenue: REIMBURSED PROGRAM EXP

    total $23,426 · related or exempt $23,426

  • 11e · Other revenue, total

    $58,292

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $577,218 · program services $420,370 · management and general $156,848

  • 7 · Other salaries and wages

    total $869,349 · program services $700,282 · management and general $169,067

  • 8 · Pension plan contributions

    total $184,513 · program services $149,678 · management and general $34,835

  • 9 · Other employee benefits

    total $377,322 · program services $273,361 · management and general $103,961

  • 10 · Payroll taxes

    total $109,496 · program services $84,826 · management and general $24,670

  • 11c · Fees: accounting

    total $61,979 · management and general $61,979

  • 11g · Fees: other

    total $7,258 · program services $7,258

  • 13 · Office expenses

    total $1,584 · management and general $1,584

  • 14 · Information technology

    total $209,006 · program services $183,583 · management and general $25,423

  • 16 · Occupancy

    total $68,992 · management and general $68,992

  • 22 · Depreciation, depletion and amortization

    total $158,688 · program services $70,064 · management and general $88,624

  • 23 · Insurance

    total $24,940 · program services $10,023 · management and general $14,917

  • 24a · Other expenses: MSGIA PROGRAM

    total $1,901,714 · program services $1,901,714

  • 24b · Other expenses: MTSUIP PROGRAM

    total $433,469 · program services $433,469

  • 24c · Other expenses: REIMB TRAVEL, MEETING,

    total $281,770 · program services $44,556 · management and general $237,214

  • 24d · Other expenses: ASSOCIATION DUES

    total $38,333 · program services $4,000 · management and general $34,333

  • 24e · All other expenses

    total $46,539 · program services $31,013 · management and general $15,526

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,370 · end of year $1,370

  • 2 · Savings and temporary cash investments

    beginning of year $4,569,926 · end of year $5,300,795

  • 4 · Accounts receivable

    beginning of year $318,433 · end of year $107,242

  • 9 · Prepaid expenses and deferred charges

    beginning of year $203,962 · end of year $199,917

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

    $4,341,467

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

    $1,245,472

  • 10c · Land, buildings and equipment, net

    beginning of year $3,025,954 · end of year $3,095,995

  • 15 · Other assets

    beginning of year $423,845 · end of year $521,945

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,489,985 · end of year $1,488,837

  • 19 · Deferred revenue

    beginning of year $572,512 · end of year $665,864

  • 21 · Escrow or custodial account liability

    beginning of year $342,633 · end of year $357,919

  • 25 · Other liabilities

    beginning of year $423,845 · end of year $521,945

  • 27 · Net assets without donor restrictions

    beginning of year $5,714,515 · end of year $6,192,699

Mission and programs · 2022

Mission

MTSBA'S MISSION IS TO DEVELOP THE FULL POTENTIAL OF EACH CHILD THROUGH SCHOOL BOARD LEADERSHIP.

  • LEGAL SERVICES AND LABOR RELATIONS.MTSBA HAS LONG OFFERED BOTH DUES-BASED & FEE-BASED LEGAL SERVICES TO MEMBER SCHOOL BOARDS IN MONTANA IN STRICT COMPLIANCE WITH THE RULES OF ETHICS GUIDING THE PRACTICE OF LAW.

    Expenses $842,024 · Revenue $667,738

  • PROFESSIONAL DEVELOPMENT.MTSBA HAS PROVIDED TRAINING FOR PUBLIC SCHOOL LEADERS SINCE ITS INCEPTION IN 1926. WE OFFER BOTH DUES-BASED AND FEE-BASED TRAINING, INCLUDING VIRTUAL, IN PERSON AND HYBRID FORMATS, WITH TRAININGS PROVIDED WEEKLY TO SEASONALLY TO ANNUALLY THROUGHOUT MONTANA. WE ALSO PROVIDE TRAINING TO OUR MEMBERS ON SITE AT THEIR LOCAL DISTRICTS ON TOPICS CUSTOMIZED BY THE MEMBER INCLUDING FACILITATION OF STRATEGIC PLANNING TO HELP MEMBERS ENGAGE STUDENTS, FAMILIES AND COMMUNITIES IN ALIGNING PUBLIC SCHOOL PROGRAMS AND SERVICES TO THE PEOPLES' GOAL OF DEVELOPING THE FULL POTENTIAL OF EACH PERSON."

    Expenses $205,768 · Revenue $309,559

  • SELF FUNDED INSURANCE PROGRAMS FOR MEMBERS.SEE SCH O.MSGIA (WORKERS' COMPENSATION PROGRAM): THE MONTANA SCHOOL BOARDS ASSOCIATION ADMINISTERS A SELF-FUNDED WORKERS' COMPENSATION RISK AND RETENTION PROGRAM (WCRRP), THE LARGEST SELF-FUNDED PROGRAM OF ITS KIND IN THE STATE PROVIDING WORKERS' COMPENSATION COVERAGE FOR OVER 25,000 PUBLIC SCHOOL EMPLOYEES. WCRRP PROVIDES COMPETITIVELY PRICED COVERAGE AND A WIDE RANGE OF ADDITIONAL SERVICES TO MEMBER DISTRICTS INCLUDING TRAINING IN ALL ASPECTS OF SCHOOL DISTRICT RISK MANAGEMENT. LOWER COSTS FOR COVERAGE TRANSLATE INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT.MSGIA (PROPERTY AND CASUALTY PROGRAM): THE MONTANA SCHOOL BOARDS ASSOCIATION ADMINISTERS A SELF-FUNDED PROPERTY AND CASUALTY PROGRAM PROVIDING BROAD COVERAGES TO ITS MEMBERS AT COMPETITIVE RATES WITH MEMBER SERVICES BEYOND TYPICAL MARKET OPTIONS. LOWER COSTS FOR COVERAGE TRANSLATE INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE DISTRICT.MTSUIP (UNEMPLOYMENT INSURANCE PROGRAM): THE MONTANA SCHOOL BOARDS ASSOCIATION ADMINISTERS A SELF-FUNDED INSURANCE POOL FOR THE MONTANA SCHOOLS UNEMPLOYMENT INSURANCE PROGRAM (MTSUIP). RATES ARE SIGNIFICANTLY LOWER THAN COVERAGE COSTS THROUGH THE STATE OF MONTANA. LOWER COSTS FOR COVERAGE TRANSLATE INTO SAVINGS FOR MEMBER DISTRICTS WHILE EXTRA EMPHASIS ON RISK MANAGEMENT RESULTS IN FEWER SUCCESSFUL CLAIMS AGAINST THE MEMBER DISTRICTS.

    Expenses $2,412,140 · Revenue $2,595,582

  • ADMINISTRATIVE LEADER SEARCH SERVICES INCLUDE ADVERTISING OPEN POSITIONS, APPLICATION PROCESS ASSISTANCE, SCREENING, INTERVIEWING, BACKGROUND CHECKS, CONTRACT NEGOTIATION, LEGAL ASSISTANCE, ALIGNMENT OF THE SEARCH WITH STRATEGIC GOALS OF THE DISTRICT AND TRAINING IN THE HIRING PROCESS.

    Expenses $151,956 · Revenue $125,780

  • MEMBER OUTREACH.MTSBA PUBLISHES PUBLICATIONS IN QUARTERLY, MONTHLY, WEEKLY AND DAILY FORMATS.MTSBA PROVIDES ITS MEMBERS INFORMATION ON CRITICAL ISSUES AFFECTING PUBLIC EDUCATION AS LEARNING RESOURCES TO ASSIST ITS MEMBERS IN IMPROVING PERFORMANCE AND ALIGNING THEIR SERVICES TO THE PEOPLES' GOAL OF DEVELOPING THE FULL POTENTIAL OF EACH PERSON THROUGH MONTANA'S SYSTEM OF PUBLIC SCHOOLS. MTSBA ALSO MAINTAINS AND PUBLISHES UPDATES OF INFORMATION FOR BOTH ITS MEMBERS AND THE PUBLIC ON THE FOLLOWING WEBSITES: MTSBA.ORG, MSGIA.ORG, MTSUIP.ORG, MCEL.ORG, RISE4MONTANA.ORG AND COALITIONOFMTK12ADVOCATES.ORG.

    Expenses $181,891 · Revenue $110,681

  • POLICY SERVICES -MTSBA PROVIDES BOTH DUES-BASED AND FEE-BASED POLICY PRODUCTS AND SERVICES INCLUDING MODEL POLICIES AND MODEL STUDENT AND STAFF HANDBOOKS, CONSULTATION ON POLICY ISSUES INCLUDING ANALYSIS AND CUSTOMIZATION OF POLICIES TO MEET THE NEEDS OF THE INDIVIDUAL MEMBER. OUR FEE BASED CUSTOMIZED POLICY PROGRAM ALSO INCLUDES A MAINTENANCE PROGRAM TO ENSURE THAT OUR MEMBERS' POLICIES REMAIN CURRENT AND ALIGNED WITH THE LAW AT ALL TIMES.

    Expenses $288,624 · Revenue $264,129

  • MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL): MTSBA, IN CONJUNCTION WITH THE SCHOOL ADMINISTRATORS OF MONTANA (SAM), MONTANA RURAL EDUCATION ASSOCIATION (MREA) AND MONTANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (MASBO) PROVIDE EDUCATIONAL & COLLABORATIVE OPPORTUNITIES AT THE MONTANA CONFERENCE OF EDUCATION LEADERSHIP (MCEL) EACH OCTOBER. MCEL IS THE LARGEST GATHERING OF PULBIC SCHOOL LEADERS IN MONTANA AND HAS BEEN OPERATING FOR OVER FORTY YEARS.

    Expenses $111,934 · Revenue $77,432

  • ADVOCACY -MTSBA ADVOCATES FOR COMMUNITY OWNERSHIP AND LOCAL CONTROL OF PUBLIC SCHOOLS AS ENVISIONED IN ARTICLE X SECTION 8 OF THE MONTANA CONSTITUTION. OUR ULTIMATE GOAL IS TO ACHIEVE AND SUPPORT A SYSTEM OF PUBLIC SCHOOLS WHICH DEVELOP THE FULL POTENTIAL OF EACH CHILD IN EVERY PUBLIC SCHOOL.

    Expenses $119,860

  • REIMBURSED PROGRAM EXPENSES -MTSBA IS REIMBURSED FOR VARIOUS EXPENSES WHICH ARE PROGRAM RELATED AND CONSIST OF REIMBURSED TRAVEL EXPENSES INCURRED IN SERVING ITS MEMBERS AND OTHER MISCELLANEOUS REIMBURSED FEES. THIS INCOME IS RELATED TO ALL PROGRAMS DESCRIBED IN THIS RETURN, BUT HAS NOT BEEN IDENTIFIED BY SPECIFIC PROGRAM.

    Revenue $58,292

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lance Melton

    EXECUTIVE DIRECTOR

    Total calculated
    $405,573
    From this org
    $312,794
    From related orgs
    $0
    Other
    $92,779
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $255,840
    Bonus
    $20,568
    Other
    $36,386
    Deferred
    $61,779
    Nontaxable benefits
    $31,000
    Filer's total
    $405,573

  • Debra Silk

    CHIEF LEGAL COUNSEL/ASSOC EXEC DIR

    Total calculated
    $329,898
    From this org
    $264,424
    From related orgs
    $0
    Other
    $65,474
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,320
    Bonus
    $17,600
    Other
    $56,504
    Deferred
    $45,474
    Nontaxable benefits
    $20,000
    Filer's total
    $329,898

  • Scott Walter

    PAST PRESIDENT & DIR. REGION 11

    Total calculated
    $0
    Hours/week
    5

  • Tom Billteen

    PRESIDENT & DIR. BUTTE MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Sue Corrigan

    PRESIDENT ELECT & DIR. KALISPELL MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Soibhan Hathorn

    DIR. HELENA MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Barb Riley

    DIR. REGION 1

    Total calculated
    $0
    Hours/week
    5

  • Iris Kill Eagle

    DIR. REGION 2

    Total calculated
    $0
    Hours/week
    5

  • Paul Finnicum

    DIR. REGION 3

    Total calculated
    $0
    Hours/week
    5

  • Kelly Dey

    DIR. REGION 4

    Total calculated
    $0
    Hours/week
    5

  • Rick Cummings

    DIR. REGION 5

    Total calculated
    $0
    Hours/week
    5

  • Vacant

    DIR. REGION 6

    Total calculated
    $0
    Hours/week
    5

  • Ann Hokanson

    DIR. REGION 7

    Total calculated
    $0
    Hours/week
    5

  • Kara Edgar

    DIR. REGION 8

    Total calculated
    $0
    Hours/week
    5

  • Krystal Zentner

    VICE PRESIDENT & DIR. REGION 9

    Total calculated
    $0
    Hours/week
    5

  • Vacant

    DIR. REGION 10

    Total calculated
    $0
    Hours/week
    5

  • Jennifer Hoffman

    DIR. BILLINGS MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Lei-Anna Bertelsen

    DIR. BOZEMAN MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Mark Finnicum

    DIR. GREAT FALLS MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Arlene Walker-Andrews

    DIR. MISSOULA MUNICIPAL

    Total calculated
    $0
    Hours/week
    5

  • Paul Finnicum

    ISBC CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Iris Kill Eagle

    ISBC VICE-CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Shawn Bubb

    DIR. INSURANCE SERVICES

    Total calculated
    $311,211
    From this org
    $254,737
    From related orgs
    $0
    Other
    $56,474
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,536
    Bonus
    $13,367
    Other
    $51,834
    Deferred
    $25,474
    Nontaxable benefits
    $31,000
    Filer's total
    $311,211

  • Andrew Sever

    DIR. LABOR RELATIONS

    Total calculated
    $199,866
    From this org
    $153,515
    From related orgs
    $0
    Other
    $46,351
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,000
    Bonus
    $12,800
    Other
    $10,715
    Deferred
    $15,351
    Nontaxable benefits
    $31,000
    Filer's total
    $199,866

  • Kris Goss

    DIR. POLICY SERVICES

    Total calculated
    $177,016
    From this org
    $132,742
    From related orgs
    $0
    Other
    $44,274
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $116,000
    Bonus
    $9,550
    Other
    $7,192
    Deferred
    $13,274
    Nontaxable benefits
    $31,000
    Filer's total
    $177,016

  • Tony Koenig

    DIR. LEGAL SERVICES

    Total calculated
    $174,209
    From this org
    $130,190
    From related orgs
    $0
    Other
    $44,019
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,900
    Bonus
    $6,100
    Other
    $3,190
    Deferred
    $13,019
    Nontaxable benefits
    $31,000
    Filer's total
    $174,209

  • Kevin Bartsch

    ASST. DIRECTOR -MSGIA

    Total calculated
    $171,664
    From this org
    $127,876
    From related orgs
    $0
    Other
    $43,788
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,794
    Bonus
    $8,136
    Other
    $4,946
    Deferred
    $12,788
    Nontaxable benefits
    $31,000
    Filer's total
    $171,664

  • Laren Carparelli

    DIR. MTSUIP/CFO MTSBA

    Total calculated
    $161,420
    From this org
    $112,200
    From related orgs
    $0
    Other
    $49,220
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $90,000
    Bonus
    $7,200
    Other
    $15,000
    Deferred
    $29,220
    Nontaxable benefits
    $20,000
    Filer's total
    $161,420

  • Jule Walker

    FORMER FIELD SERVICES SPECIALIST

    Total calculated
    $146,523
    From this org
    $114,453
    From related orgs
    $0
    Other
    $32,070
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $100,100
    Bonus
    $4,430
    Other
    $9,923
    Deferred
    $11,445
    Nontaxable benefits
    $20,625
    Filer's total
    $146,523

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

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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
MTSBA PROVIDES AN ON-SITE HEALTH CLUB FACILITY FOR THE BENEFIT OF IT'S EMPLOYEES. PERSONAL USE OF VEHICLE EXPENSES WERE PAID BY MTSBA AND TAXED TO EMPLOYEES AS A FRINGE BENEFIT.
PART I, LINE 4B
MTSBA EXECUTIVE DIRECTOR LANCE MELTON, MTSBA CHIEF LEGAL COUNSEL & ASSOCIATE EXECUTIVE DIRECTOR, DEBRA SILK, MTSBA CFO & DIRECTOR OF MTSUIP, LAREN CARPARELLI & MSGIA DIRECTOR OF INSURANCE SERVICES, SHAWN BUBB, PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. CURRENT CONTRIBUTIONS ARE REPORTED FOR ALL EMPLOYEES AFFECTED EACH YEAR. THERE WERE NO PAYOUTS IN THE CURRENT YEAR.

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.

  • MONTANA SCHOOL LEGISLATIVE ACTION COMMITTEE

    501(C)4 · INACTIVE -LOBBYING - DISSOLVED FY2023 · MT · controlled entity

    Directly controlled by MONTANA SCHOOL BOARDS ASSOCIATION

Provenance

Return type
form_990
Tax year
2022
Filed
9 November 2023
IRS schema version
2022v5.0
Source object
202343139349304279

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