TY 2021 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA,MT59604	PROGRAM ADMINISTRATOR	2,084,010
HEALTH CARE SERVICE CORPORATION 25551 NETWORK PLACE CHICAGO,IL606731255	CLAIMS ADMINISTRATION SERVICES	2,033,944
PAYNEWEST 1200 NORTH MONTANA HELENA,MT59601	AGENT COMMISSIONS & CONSULTING	475,600
BUSINESSOLVER PO BOX 310411 DES MOINES,IA503310411	ENROLLMENT & ACA SERVICES	294,510
SW MT INSURANCE CENTER 14 POLYWOG LN BELGRADE,MT59714	AGENT COMMISSIONS	228,800
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 11

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SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

MONTANA UNIFIED SCHOOL TRUST

Employer identification number

81-0407145

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..		0

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	6,441,035
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	59,312,454
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-2,093,050
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	-2,093,050
3	Subtract line 2e from line 1..................			3	61,405,504
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	61,405,504

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	65,723,693
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................		2e	0
3	Subtract line 2e from line 1...................		3	65,723,693
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................		4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	65,723,693

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE TRUST IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATE JULY 26, 1988, INDICATING THAT THE TRUST IS DESIGNED IN ACCORDANCE WITH THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL AND STATE TAX AUTHORITIES FOR YEARS BEFORE 2019. 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. THE TRUST BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. INCOME TAX RETURNS REMAIN OPEN TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES FOR THREE YEARS.

Return Reference

Explanation

PART X, LINE 2:

THE TRUST IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATE JULY 26, 1988, INDICATING THAT THE TRUST IS DESIGNED IN ACCORDANCE WITH THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL AND STATE TAX AUTHORITIES FOR YEARS BEFORE 2019. 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. THE TRUST BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. INCOME TAX RETURNS REMAIN OPEN TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES FOR THREE YEARS.

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

MONTANA UNIFIED SCHOOL TRUST

Employer identification number

81-0407145

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2021

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1SHAWN BUBB TRUSTEE	(i) (ii)	0 ------------- 182,246	0 ------------- 10,934	0 ------------- 9,330	0 ------------- 20,251	0 ------------- 29,000	0 ------------- 251,761	0 ------------- 0
2DR DOUG REISIG TRUSTEE	(i) (ii)	0 ------------- 197,951	0 ------------- 0	0 ------------- 0	0 ------------- 25,000	0 ------------- 7,116	0 ------------- 230,067	0 ------------- 0
3ANDREW HOLMLUND CEO MSSF	(i) (ii)	0 ------------- 166,042	0 ------------- 0	0 ------------- 6,442	0 ------------- 17,248	0 ------------- 20,748	0 ------------- 210,480	0 ------------- 0
4DAN GRABOWSKA TRUSTEE	(i) (ii)	0 ------------- 120,106	0 ------------- 0	0 ------------- 0	0 ------------- 9,789	0 ------------- 27,845	0 ------------- 157,740	0 ------------- 0

Schedule J (Form 990) 2021

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

MONTANA UNIFIED SCHOOL TRUST

Employer identification number

81-0407145

Return Reference	Explanation
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 11B	MANAGEMENT THOROUGHLY REVIEWS THE 990 BEFORE SIGNING AND SENDING TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS PROVIDE WRITTEN DISCLOSURE ANNUALLY AT THE FALL BOARD MEETING. NEW BOARD MEMBERS PROVIDE A WRITTEN DISCLOSURE UPON JOINING THE BOARD AND ANNUALLY THEREAFTER.
FORM 990, PART VI, SECTION C, LINE 19	FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGES SINCE THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

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SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

MONTANA UNIFIED SCHOOL TRUST

Employer identification number

81-0407145

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)ALBERTON SCHOOL DISTRICT 306 RAILROAD AVE ALBERTON,MT59820	SCHOOL DISTRICT	MT			N/A		No
(2)ALDER SCHOOL DISTRICT 36 UPPER RUBY RIVER RD ALDER,MT59710	SCHOOL DISTRICT	MT			N/A		No
(3)AMSTERDAM ELEMENTARY 6360 CAMP CREEK RD MANHATTAN,MT59741	SCHOOL DISTRICT	MT			N/A		No
(4)ANACONDA ADMIN AND CLASS 420 MAIN ST ANACONDA,MT59711	SCHOOL DISTRICT	MT			N/A		No
(5)ANACONDA TEACHERS UNION 1410 WEST PARK AVENUE ANACONDA,MT59711	TEACHERS UNION	MT			N/A		No
(6)ANDERSON SCHOOL DISTRICT 10040 S COTTONWOOD RD BOZEMAN,MT59718	SCHOOL DISTRICT	MT			N/A		No
(7)ARLEE SCHOOL DISTRICT 72220 FYANT ST ARLEE,MT59821	SCHOOL DISTRICT	MT			N/A		No
(8)AVON ELEMENTARY PO BOX 246 AVON,MT59713	SCHOOL DISTRICT	MT			N/A		No
(9)BASIN ELEMENTARY 30 QUARTZ AVE BASIN,MT59631	SCHOOL DISTRICT	MT			N/A		No
(10)BILLINGS EDUCATION ASSOCIATION (BEA) 510 NORTH 29TH STREET BILLINGS,MT59101	ADVOCATES FOR MEMBERS	MT			N/A		No
(11)BEAR PAW COOPERATIVE 421 OHIO ST N CHINOOK,MT59523	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(12)BELFRY SCHOOL 200 WISCONSIN ST BELFRY,MT59008	SCHOOL DISTRICT	MT			N/A		No
(13)BELGRADE SCHOOL DISTRICT 312 NORTH WEAVER STREET BELGRADE,MT59714	SCHOOL DISTRICT	MT			N/A		No
(14)BELT SD CERTIFIED 1 CHURCH STREET BELT,MT59412	SCHOOL DISTRICT	MT			N/A		No
(15)BELT SD CLASSIFIED 1 CHURCH STREET BELT,MT59412	SCHOOL DISTRICT	MT			N/A		No
(16)BENTON LAKE ELEMENTARY 17557 BOOTLEGGER TRAIL FLOWEREE,MT59440	SCHOOL DISTRICT	MT			N/A		No
(17)BIDDLE ELEMENTARY BOX 397 BIDDLE,MT59314	SCHOOL DISTRICT	MT			N/A		No
(18)BIG SANDY 398 1ST AVE BIG SANDY,MT59520	SCHOOL DISTRICT	MT			N/A		No
(19)BIG SKY SPECIAL NEEDS COOP 220 NORTH WISCONSIN STREET CONRAD,MT59425	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(20)BIG TIMBER SCHOOL DISTRICT 501 ANDERSON ST BIG TIMBER,MT59011	SCHOOL DISTRICT	MT			N/A		No
(21)BITTERROOT VALLEY ED COOP 300 PARK AVE STEVENSVILLE,MT59870	PRESCHOOL	MT			N/A		No
(22)BLUE CREEK ELEMENTARY 3652 BLUE CREEK RD BILLINGS,MT59101	SCHOOL DISTRICT	MT			N/A		No
(23)BOX ELDER SCHOOL DISTRICT 410 MAIN ST E BOX ELDER,MT59521	SCHOOL DISTRICT	MT			N/A		No
(24)BRIDGER SCHOOLS 429 W PARK AVE BRIDGER,MT59014	SCHOOL DISTRICT	MT			N/A		No
(25)BROADVIEW SCHOOL DISTRICT 13935 1ST ST BROADVIEW,MT59015	SCHOOL DISTRICT	MT			N/A		No
(26)BROCKTON SCHOOL DISTRICT 215 N 5TH ST BROCKTON,MT59213	SCHOOL DISTRICT	MT			N/A		No
(27)BRORSON ELEMENTARY 12917 CO RD 344 SIDNEY,MT59270	SCHOOL DISTRICT	MT			N/A		No
(28)BUTTE SCHOOL DISTRICT ATU 111 N MONTANA ST BUTTE,MT59801	AMALGAMATED TRANSIT UNION	MT			N/A		No
(29)BYNUM ELEMENTARY 210 CENTRAL AVE BYNUM,MT59419	SCHOOL DISTRICT	MT			N/A		No
(30)CABINET MOUNTAIN COOPERATIVE 207 3RD AVE W THOMPSON FALLS,MT59873	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(31)CANYON CREEK ELEMENTARY 3139 DUCK CREEK RD BILLINGS,MT59101	SCHOOL DISTRICT	MT			N/A		No
(32)CASCADE SCHOOL DISTRICT 321 CENTRAL AVE W CASCADE,MT59421	SCHOOL DISTRICT	MT			N/A		No
(33)CHESTER JOPLIN INVERNESS 511 MAIN ST CHESTER,MT59522	SCHOOL DISTRICT	MT			N/A		No
(34)CHINOOK SCHOOL DISTRICT 528 OHIO ST N CHINOOK,MT59523	SCHOOL DISTRICT	MT			N/A		No
(35)CHOTEAU SCHOOL DISTRICT 204 7TH AVENUE NORTHWEST CHOTEAU,MT59422	SCHOOL DISTRICT	MT			N/A		No
(36)CIRCLE SCHOOL DISTRICT 1105 F AVE CIRCLE,MT59215	SCHOOL DISTRICT	MT			N/A		No
(37)CLINTON ELEMENTARY 20397 E MULLAN RD CLINTON,MT59825	SCHOOL DISTRICT	MT			N/A		No
(38)COHAGEN SCHOOL 19 3RD ST E COHAGEN,MT59322	SCHOOL DISTRICT	MT			N/A		No
(39)CONRAD SCHOOL DISTRICT 308 S ILLINOIS ST CONRAD,MT59425	SCHOOL DISTRICT	MT			N/A		No
(40)COTTONWOOD SCHOOL BOZEMAN 13233 S COTTONWOOD RD BOZEMAN,MT59718	SCHOOL DISTRICT	MT			N/A		No
(41)CULBERTSON SCHOOL DISTRICT 423 1ST AVE W CULBERTSON,MT59218	SCHOOL DISTRICT	MT			N/A		No
(42)CUSTER SCHOOL DISTRICT 304 4TH AVE CUSTER,MT59024	SCHOOL DISTRICT	MT			N/A		No
(43)DARBY SCHOOL DISTRICT 209 SCHOOL DRIVE DARBY,MT59829	SCHOOL DISTRICT	MT			N/A		No
(44)DEER CREEK SCHOOL DISTRICT 12 RD 564 GLENDIVE,MT59330	SCHOOL DISTRICT	MT			N/A		No
(45)DEER PARK SCHOOL DISTRICT 2105 MIDDLE RD COLUMBIA FALLS,MT59912	SCHOOL DISTRICT	MT			N/A		No
(46)DESMET ELEMENTARY 6355 PADRE LANE MISSOULA,MT59808	SCHOOL DISTRICT	MT			N/A		No
(47)DIVIDE ELEMENTARY 1 SCHOOLHOUSE RD DIVIDE,MT59727	SCHOOL DISTRICT	MT			N/A		No
(48)DIXON ELEMENTARY 411 B ST DIXON,MT59831	SCHOOL DISTRICT	MT			N/A		No
(49)DODSON SCHOOL DISTRICT PO BOX 278 DODSON,MT59524	SCHOOL DISTRICT	MT			N/A		No
(50)DRUMMOND SCHOOL DISTRICT 108 W EDWARDS ST DRUMMOND,MT59832	SCHOOL DISTRICT	MT			N/A		No
(51)DUPUYER ELEMENTARY PO BOX 149 VALIER,MT59432	SCHOOL DISTRICT	MT			N/A		No
(52)DUTTON BRADY PUBLIC SCHOOLS 101 2ND ST S DUTTON,MT59433	SCHOOL DISTRICT	MT			N/A		No
(53)EAST GLACIER PARK ELEMENTARY 125 WASHINGTON ST EAST GLACIER PARK,MT59434	SCHOOL DISTRICT	MT			N/A		No
(54)EKALAKA SCHOOL DISTRICT PO BOX 848 EKALAKA,MT59324	SCHOOL DISTRICT	MT			N/A		No
(55)ELDER GROVE ELEMENTARY 1532 S 64TH ST W BILLINGS,MT59106	SCHOOL DISTRICT	MT			N/A		No
(56)EVERGREEN SCHOOL DISTRICT 18 W EVERGREEN DR EVERGREEN,MT59901	SCHOOL DISTRICT	MT			N/A		No
(57)FLORENCE CARLTON SCHOOL DISTRICT 5602 OLD HWY 93 FLORENCE,MT59833	SCHOOL DISTRICT	MT			N/A		No
(58)FORT BENTON SCHOOL DISTRICT 1820 WASHINGTON ST FORT BENTON,MT59442	SCHOOL DISTRICT	MT			N/A		No
(59)FORTINE ELEMENTARY PO BOX 96 FORTINE,MT59918	SCHOOL DISTRICT	MT			N/A		No
(60)FRAZER SCHOOL DISTRICT 325 6TH ST FRAZER,MT59225	SCHOOL DISTRICT	MT			N/A		No
(61)FRENCHTOWN PUBLIC SCHOOLS 17620 FRENCHTOWN FRONTAGE RD FRENCHTOWN,MT59834	SCHOOL DISTRICT	MT			N/A		No
(62)FROID SCHOOL DISTRICT 408 1ST ST S FROID,MT59226	SCHOOL DISTRICT	MT			N/A		No
(63)FROMBERG SCHOOL DISTRICT 319 SCHOOL ST FROMBERG,MT59029	SCHOOL DISTRICT	MT			N/A		No
(64)FRONTIER ELEMENTARY 6996 ROY ST WOLF POINT,MT59201	SCHOOL DISTRICT	MT			N/A		No
(65)GALLATIN GATEWAY ELEMENTARY 100 MILL ST GALLATIN GATEWAY,MT59730	SCHOOL DISTRICT	MT			N/A		No
(66)GALLATIN MADISON SPECIAL ED 21000 FRONTAGE RD BELGRADE,MT59714	SCHOOL DISTRICT	MT			N/A		No
(67)GARDINER SCHOOL DISTRICT 510 W STONE ST GARDINER,MT59030	SCHOOL DISTRICT	MT			N/A		No
(68)GARRISON ELEMENTARY 33 SCHOOL HOUSE RD GARRISON,MT59731	SCHOOL DISTRICT	MT			N/A		No
(69)GERALDINE PUBLIC SCHOOLS 238 BREWSTER ST GERALDINE,MT59446	SCHOOL DISTRICT	MT			N/A		No
(70)GEYSER SCHOOL DISTRICT 103 3RD ST E GEYSER,MT59447	SCHOOL DISTRICT	MT			N/A		No
(71)GLASGOW SCHOOLS PO BOX 28 GLASGOW,MT59230	SCHOOL DISTRICT	MT			N/A		No
(72)GOLD CREEK ELEMENTARY 825 GOLD CREEK ROAD GOLDCREEK,MT59733	SCHOOL DISTRICT	MT			N/A		No
(73)GRASS RANGE SCHOOL DISTRICT 310 E 2ND ST GRASS RANGE,MT59032	SCHOOL DISTRICT	MT			N/A		No
(74)GREAT DIVIDE EDUCATION SVCS 511 MAIN ST DEER LODGE,MT59722	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(75)GREYCLIFF ELEMENTARY PO BOX 65 GREYCLIFF,MT59033	SCHOOL DISTRICT	MT			N/A		No
(76)HAMILTON SCHOOL DISTRICT 217 DALY AVE HAMILTON,MT59840	SCHOOL DISTRICT	MT			N/A		No
(77)HARLOWTON SCHOOL DISTRICT 304 W DIVISION ST HARLOWTON,MT59036	SCHOOL DISTRICT	MT			N/A		No
(78)HARRISON SCHOOLS 120 MAIN ST CARDWELL,MT59721	SCHOOL DISTRICT	MT			N/A		No
(79)HAVRE SCHOOL DISTRICT 425 6TH ST HAVRE,MT59501	SCHOOL DISTRICT	MT			N/A		No
(80)HAYS LODGE POLE SCHOOL DISTRICT 163 DORA HELGESON RD HAYS,MT59527	SCHOOL DISTRICT	MT			N/A		No
(81)HEART BUTTE SCHOOLS SCHOOL RD HEART BUTTE,MT59448	SCHOOL DISTRICT	MT			N/A		No
(82)HELENA FLATS 1000 HELENA FLATS RD 6623 KALISPELL,MT59901	SCHOOL DISTRICT	MT			N/A		No
(83)HELLGATE ELEMENTARY 2385 FLYNN LN MISSOULA,MT59808	SCHOOL DISTRICT	MT			N/A		No
(84)HIGHWOOD SCHOOL DISTRICT 160 WEST ST S HIGHWOOD,MT59450	SCHOOL DISTRICT	MT			N/A		No
(85)HOBSON SCHOOL DISTRICT 108 6TH ST E HOBSON,MT59452	SCHOOL DISTRICT	MT			N/A		No
(86)HOT SPRINGS SCHOOL DISTRICT 325 BROADWAY AVE HOT SPRINGS,MT59845	SCHOOL DISTRICT	MT			N/A		No
(87)HYSHAM PUBLIC SCHOOLS PO BOX 272 HYSHAM,MT59038	SCHOOL DISTRICT	MT			N/A		No
(88)INDEPENDENT ELEMENTARY 2907 ROUNDUP RD BILLINGS,MT59105	SCHOOL DISTRICT	MT			N/A		No
(89)JOLIET SCHOOL DISTRICT 300 N PARK ST JOLIET,MT59041	SCHOOL DISTRICT	MT			N/A		No
(90)JORDAN ELEMENTARY 324 MARGUERITE AVE JORDAN,MT59337	SCHOOL DISTRICT	MT			N/A		No
(91)JUDITH GAP SCHOOL DISTRICT 306 4TH AVE JUDITH GAP,MT59453	SCHOOL DISTRICT	MT			N/A		No
(92)KINSEY ELEMENTARY 21 MASTIN RD KINSEY,MT59338	SCHOOL DISTRICT	MT			N/A		No
(93)KIRCHER ELEMENTARY 331KIRCHERCREEK RD MILES CITY,MT59301	SCHOOL DISTRICT	MT			N/A		No
(94)LAMBERT SCHOOL DISTRICT 121 3RD AVE N LAMBERT,MT59243	SCHOOL DISTRICT	MT			N/A		No
(95)LAMOTTE ELEMENTARY 841 BEAR CANYON ROAD BOZEMAN,MT59715	SCHOOL DISTRICT	MT			N/A		No
(96)LIBBY SCHOOL DISTRICT 150 EDUCATION WAY LIBBY,MT59923	SCHOOL DISTRICT	MT			N/A		No
(97)LIMA SCHOOL DISTRICT 1 N HARRISON ST LIMA,MT59739	SCHOOL DISTRICT	MT			N/A		No
(98)LINCOLN SCHOOL DISTRICT 808 MAIN ST LINCOLN,MT59639	SCHOOL DISTRICT	MT			N/A		No
(99)LONE ROCK ELEMENTARY 1112 THREE MILE CREEK RD STEVENSVILLE,MT59870	SCHOOL DISTRICT	MT			N/A		No
(100)LUSTRE ELEMENTARY 282LUSTREROAD FRAZER,MT59225	SCHOOL DISTRICT	MT			N/A		No
(101)MANHATTAN SCHOOL DISTRICT 416 BROADWAY RD MANHATTAN,MT59741	SCHOOL DISTRICT	MT			N/A		No
(102)MARION ELEMENTARY 205 GOPHER LN MARION,MT59925	SCHOOL DISTRICT	MT			N/A		No
(103)MCLEOD ELEMENTARY SCHOOL 346 OTTER CR RD MCLEOD,MT59011	SCHOOL DISTRICT	MT			N/A		No
(104)MEDICINE LAKE SCHOOLS 311 YOUNG ST MEDICINE LAKE,MT59247	SCHOOL DISTRICT	MT			N/A		No
(105)MELSTONE SCHOOL DISTRICT 5 6TH AVENUE MELSTONE,MT59054	SCHOOL DISTRICT	MT			N/A		No
(106)MONFORTON ELEMENTARY 6001 MONFORTON SCHOOL RD BOZEMAN,MT59718	SCHOOL DISTRICT	MT			N/A		No
(107)MONTANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (MASBO) 306 E MAIN ST 202 HELENA,MT59635	IMPROVING EFFICIENCY OF SCHOOL BUSINESS MANAGEMENT	MT			N/A		No
(108)MONTANA FEDERATION OF PUBLIC EMPLOYEES (MFPE) 1232 E 6TH AVE HELENA,MT59601 81-0169635	ADVOCATES FOR MEMBERS	MT	501(C)(6)		N/A		No
(109)MONTANA SCHOOL BOARDS ASSOCIATION (MTSBA) 863 GREAT NORTHERN BLVD HELENA,MT59601 81-0247703	SCHOOL BOARD LEADERSHIP	MT	501(C)(3)	LINE 10	N/A		No
(110)MONTANA SCHOOL SERVICES FOUNDATION PO BOX 4579 HELENA,MT59604 36-3377762	PROGRAMS AND SERVICES FOR MT PUBLIC SCHOOLS	MT	501(C)(3)	LINE 12A, I	N/A		No
(111)MOORE SCHOOL DISTRICT 509 HIGHLAND MOORE,MT59464	SCHOOL DISTRICT	MT			N/A		No
(112)MT QUALITY ED COALITION PO BOX 993 HELENA,MT59624 68-0491883	EDUCATION ADVOCACY & PUBLIC SCHOOL FUNDING	MT	501(C)(4)		N/A		No
(113)N CENTRAL LEARNING RESOURCE 1601 2ND AVE N 234 GREAT FALLS,MT59401	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(114)N CHEYENNE TRIBAL SCHOOL 1 CAMPUS DR BUSBY,MT59016	SCHOOL DISTRICT	MT			N/A		No
(115)NASHUA SCHOOL DISTRICT 222 MABLE NASHUA,MT59248	SCHOOL DISTRICT	MT			N/A		No
(116)NOXON PUBLIC SCHOOL 300 NOXON AVE NOXON,MT59853	SCHOOL DISTRICT	MT			N/A		No
(117)NYE SCHOOL DISTRICT 1970 NYE RD NYE,MT59061	SCHOOL DISTRICT	MT			N/A		No
(118)OPHEIM SCHOOLS 100 ROCK ST OPHEIM,MT59250	SCHOOL DISTRICT	MT			N/A		No
(119)PARK COUNTY COOP 1489 E RIVER RD LIVINGSTON,MT59047	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(120)PHILIPSBURG SCHOOL DISTRICT 407 SCHNEPEL STREET PHILIPSBURG,MT59858	SCHOOL DISTRICT	MT			N/A		No
(121)PINE CREEK ELEMENTARY 2575 E RIVER RD LIVINGSTON,MT59047	SCHOOL DISTRICT	MT			N/A		No
(122)PLAINS SCHOOL DISTRICT 412 RITTENOUR ST PLAINS,MT59859	SCHOOL DISTRICT	MT			N/A		No
(123)POLSON SCHOOL DISTRICT 111 4TH AVE EAST POLSON,MT59860	SCHOOL DISTRICT	MT			N/A		No
(124)POPLAR SD CERTIFIED 400 4TH AVENUE WEST POPLAR,MT59255	SCHOOL DISTRICT	MT			N/A		No
(125)POPLAR SD CLASSIFIED 400 4TH AVENUE WEST POPLAR,MT59255	SCHOOL DISTRICT	MT			N/A		No
(126)POWER SCHOOL DISTRICT 402 TETON AVE POWER,MT59468	SCHOOL DISTRICT	MT			N/A		No
(127)PRAIRIE VIEW COOP 30 HIGHWAY 200S GLENDIVE,MT59330	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(128)PRICKLY PEAR SPEC ED COOP 2525 LAKE HELENA DR HELENA,MT59635	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(129)PRYOR SCHOOL DISTRICT PO BOX 118 DECKER,MT59025	SCHOOL DISTRICT	MT			N/A		No
(130)RAMSAY ELEMENTARY 3 RUSSELL ST RAMSAY,MT59748	SCHOOL DISTRICT	MT			N/A		No
(131)RAPELJE SCHOOL DISTRICT 714 MAIN ST RAPELJE,MT59067	SCHOOL DISTRICT	MT			N/A		No
(132)RAU ELEMENTARY 12138 CO RD 350 SIDNEY,MT59270	SCHOOL DISTRICT	MT			N/A		No
(133)REICHLE ELEMENTARY PO BOX 320097 GLEN,MT59732	SCHOOL DISTRICT	MT			N/A		No
(134)RICHEY SCHOOL DISTRICT 205 ROYAL AVE RICHEY,MT59259	SCHOOL DISTRICT	MT			N/A		No
(135)ROCKY BOY PUBLIC SCHOOLS 81 MISSION TAYLOR ROAD BOX ELDER,MT59521	SCHOOL DISTRICT	MT			N/A		No
(136)ROOSE VALLEY SPECIAL ED COOP 409 TUBMAN BAINVILLE,MT59212	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No
(137)ROSEBUD SCHOOL DISTRICT 601 MAIN STREET ROSEBUD,MT59347	SCHOOL DISTRICT	MT			N/A		No
(138)ROY SCHOOLS 500 DAVIS ST ROY,MT59471	SCHOOL DISTRICT	MT			N/A		No
(139)RYEGATE SCHOOLS 207 SECOND AVE W RYEGATE,MT59074	SCHOOL DISTRICT	MT			N/A		No
(140)S H ELEMENTARY 6281 MOON CREEK RD MILES CITY,MT59301	SCHOOL DISTRICT	MT			N/A		No
(141)S Y ELEMENTARY 1 ROAD 664 MILES CITY,MT59301	SCHOOL DISTRICT	MT			N/A		No
(142)SACO PUBLIC SCHOOL 321 STATE HWY 243 SACO,MT59261	SCHOOL DISTRICT	MT			N/A		No
(143)SAVAGE SCHOOL DISTRICT 368 MESA AVE SAVAGE,MT59262	SCHOOL DISTRICT	MT			N/A		No
(144)SCHOOL ADMINISTRATORS OF MONTANA (SAM) 900 N MONTANA AVE NO A-4 HELENA,MT59601 81-0371541	EDUCATION ADVOCACY & EXCELLENCE	MT	501(C)(3)	LINE 10	N/A		No
(145)SCHOOL SERVICES OF MONTANA 4055 VALLEY COMMONS DRIVE UNIT G BOZEMAN,MT59715	SCHOOL DISTRICT SUPPORT	MT	501(C)(3)	LINE 8	N/A		No
(146)SCOBEY SCHOOL DISTRICT 205 2ND AVE E SCOBEY,MT59263	SCHOOL DISTRICT	MT			N/A		No
(147)SEELEY LAKE ELEMENTARY 200 SCHOOL LANE SEELEY LAKE,MT59868	SCHOOL DISTRICT	MT			N/A		No
(148)SHERIDAN SCHOOL DISTRICT 107 MADISON ST SHERIDAN,MT59749	SCHOOL DISTRICT	MT			N/A		No
(149)SHIELDS VALLEY SD 308 HANNAFORD S WILSALL,MT59086	SCHOOL DISTRICT	MT			N/A		No
(150)S STACEY ELEMENTARY 124 STACEY ROAD VOLBORG,MT59351	SCHOOL DISTRICT	MT			N/A		No
(151)SPRING CREEK ELEMENTARY LAKESHORE DRIVE DECKER,MT59025	SCHOOL DISTRICT	MT			N/A		No
(152)ST REGIS PUBLIC SCHOOLS 90 TIGER STREET ST REGIS,MT59866	SCHOOL DISTRICT	MT			N/A		No
(153)STANFORD SCHOOL DISTRICT 104 4TH AVE S STANFORD,MT59479	SCHOOL DISTRICT	MT			N/A		No
(154)STEVENSVILLE SCHOOL DISTRICT 300 PARK AVENUE STEVENSVILLE,MT59870	SCHOOL DISTRICT	MT			N/A		No
(155)SUN RIVER VALLEY SCHOOL DISTRICT 123 WALKER ST SIMMS,MT59477	SCHOOL DISTRICT	MT			N/A		No
(156)SUNBURST SCHOOL DISTRICT 414 3RD ST S SUNBURST,MT59482	SCHOOL DISTRICT	MT			N/A		No
(157)SUNSET ELEMENTARY 344 SUNSET HILL RD GREENOUGH,MT59823	SCHOOL DISTRICT	MT			N/A		No
(158)SUPERIOR SCHOOL DISTRICT 410 ARIZONA AVE SUPERIOR,MT59872	SCHOOL DISTRICT	MT			N/A		No
(159)SWEET GRASS CO HIGH SCHOOL 501 W 5TH AVE BIG TIMBER,MT59011	SCHOOL DISTRICT	MT			N/A		No
(160)TARGET RANGE 4095 SOUTH AVENUE WEST MISSOULA,MT59804	SCHOOL DISTRICT	MT			N/A		No
(161)TERRY PUBLIC SCHOOLS 215 PARK ST TERRY,MT59349	SCHOOL DISTRICT	MT			N/A		No
(162)THOMPSON FALLS SCHOOL DISTRICT 601 GOLF ST THOMPSON FALLS,MT59873	SCHOOL DISTRICT	MT			N/A		No
(163)TOWNSEND SCHOOL DISTRICT 201 N SPRUCE ST TOWNSEND,MT59644	SCHOOL DISTRICT	MT			N/A		No
(164)TRAIL CREEK RIVER VIEW 1734 ROAD 506 MILES CITY,MT59301	SCHOOL DISTRICT	MT			N/A		No
(165)TREGO SCHOOL DISTRICT 64 LOON LAKE RD TREGO,MT59934	SCHOOL DISTRICT	MT			N/A		No
(166)TURNER SCHOOL DISTRICT PO BOX 40 TURNER,MT59542	SCHOOL DISTRICT	MT			N/A		No
(167)TWIN BRIDGES SCHOOLS 216 W 6TH AVE TWIN BRIDGES,MT59754	SCHOOL DISTRICT	MT			N/A		No
(168)ULM ELEMENTARY PO BOX 189 ULM,MT59485	SCHOOL DISTRICT	MT			N/A		No
(169)UPPER WEST SHORE 43662 B STREET DAYTON,MT59914	SCHOOL DISTRICT	MT			N/A		No
(170)VALLEY VIEW ELEMENTARY 900 AVE A NW GREAT FALLS,MT59404	SCHOOL DISTRICT	MT			N/A		No
(171)VICTOR SCHOOL 425 4TH AVE VICTOR,MT59875	SCHOOL DISTRICT	MT			N/A		No
(172)VIDA ELEMENTARY 200 SHELL ST VIDA,MT59274	SCHOOL DISTRICT	MT			N/A		No
(173)WEST YELLOWSTONE SD CERTIFIED 411 N GEYSER WEST YELLOWSTONE,MT59758	SCHOOL DISTRICT	MT			N/A		No
(174)WEST YELLOWSTONE SD CLASSIFIED 411 N GEYSER WEST YELLOWSTONE,MT59758	SCHOOL DISTRICT	MT			N/A		No
(175)WHITEFISH SCHOOL DISTRICT 600 E SECOND ST WHITEFISH,MT59937	SCHOOL DISTRICT	MT			N/A		No
(176)WHITEHALL SCHOOL DISTRICT 1 YELLOWSTONE TRAIL WHITEHALL,MT59759	SCHOOL DISTRICT	MT			N/A		No
(177)WILLOW CREEK SCHOOL DISTRICT 407 MAIN ST THREE FORKS,MT59752	SCHOOL DISTRICT	MT			N/A		No
(178)WINIFRED SCHOOL DIST CERT 500 MAIN ST WINIFRED,MT59489	SCHOOL DISTRICT	MT			N/A		No
(179)WISDOM SCHOOL DISTRICT 408 ELM ST WISDOM,MT59761	SCHOOL DISTRICT	MT			N/A		No
(180)WISE RIVER ELEMENTARY 175 SWAMP CREEK RD WISE RIVER,MT59762	SCHOOL DISTRICT	MT			N/A		No
(181)WOLF POINT SCHOOL DISTRICT 213 6TH AVE S WOLF POINT,MT59201	SCHOOL DISTRICT	MT			N/A		No
(182)WOODMAN ELEMENTARY 18470 US-12 LOLO,MT59847	SCHOOL DISTRICT	MT			N/A		No
(183)WYOLA ELEMENTARY 1 MONDELL ST WYOLA,MT59089	SCHOOL DISTRICT	MT			N/A		No
(184)YAAK SCHOOL DISTRICT 29893 YAAK RIVER RD TROY,MT59935	SCHOOL DISTRICT	MT			N/A		No
(185)YELLOWSTONE WEST CARBON COOP 2016 GRAND AVENUE SUITE C BILLINGS,MT59102	SPECIAL EDUCATION COOPERATIVE	MT			N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2021

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2021

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO SERVE THE PUBLIC EDUCATION COMMUNITY OF MONTANA BY PROVIDING HIGH-QUALITY, COST EFFECTIVE HEALTH BENEFIT PLANS THROUGH THE MONTANA UNIFIED SCHOOL TRUST.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	9
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	56,209,854	60,945,870
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	485,154	459,634
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	56,695,008	61,405,504
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	49,031,663	59,073,578
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	6,218,837	6,650,115
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	55,250,500	65,723,693
19	Revenue less expenses. Subtract line 18 from line 12.......	1,444,508	-4,318,189
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	24,375,270	19,882,347
21	Total liabilities (Part X, line 26).............	7,844,443	9,762,759
22	Net assets or fund balances. Subtract line 21 from line 20.....	16,530,827	10,119,588

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	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 5,000 EMPLOYEES THROUGHOUT THE YEAR.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) JACK BABON...................................................................... CHAIR	0.50 ................. 0.00	X	X	0	0	0
(2) BRAD MOORE...................................................................... VICE CHAIR	0.50 ................. 0.00	X	X	0	73,899	33,974
(3) MARK ROESLER-BEGALKE...................................................................... TREASURER	0.50 ................. 0.00	X	X	0	27,863	2,542
(4) SHAWN BUBB...................................................................... TRUSTEE	0.50 ................. 0.00	X		0	202,510	49,251
(5) DAN GRABOWSKA...................................................................... TRUSTEE	0.50 ................. 0.00	X		0	120,106	37,634
(6) SARAH PIPER...................................................................... TRUSTEE	0.50 ................. 0.00	X		0	88,566	56,833
(7) DR DOUG REISIG...................................................................... TRUSTEE	0.50 ................. 0.00	X		0	197,951	32,116
(8) PATRICIA TOAVS...................................................................... TRUSTEE	0.50 ................. 0.00	X		0	76,775	24,187
(9) GAYLE VENTURELLI...................................................................... TRUSTEE	0.50 ................. 0.00	X		0	0	0
(10) ANDREW HOLMLUND...................................................................... CEO MSSF	1.00 ................. 40.00		X	0	172,484	37,996

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	960,154	274,533

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	PREMIUM CONTRIBUTIONS	525100	57,585,278	57,585,278
b	CLAIMS REBATES	525100	3,303,582	3,303,582
c	COBRA ADMIN FEES	525100	6,733	6,733
d
e
f	All other program service revenue.		50,277	50,277
g	Total. Add lines 2a–2f .....		60,945,870

3 Investment income (including dividends, interest, and othersimilar amounts) ......			354,538			354,538
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		2,111,162	7a
b	Less: cost or other basis and sales expenses		2,006,066	7b
c	Gain or (loss)		105,096	7c
d	Net gain or (loss).........			105,096			105,096
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			61,405,504	60,945,870	0	459,634

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	59,073,578
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	4,478,199
b	Legal .........	1,310
c	Accounting ...........	40,500
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	39,674
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,507,832
12	Advertising and promotion ....	45,000
13	Office expenses .......	3,780
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	3,284
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	85,555
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	SPONSORSHIP FEES	373,698
b	MISC	50,000
c	PCORI	21,283
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	65,723,693
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1
2	Savings and temporary cash investments .........		5,859,024	2	3,323,029
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		755,716	4	539,533
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		19,167	9	19,167
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .		17,670,176	11	15,929,772
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........		71,187	15	70,846
16	Total assets. Add lines 1 through 15 (must equal line 33)...		24,375,270	16	19,882,347

17	Accounts payable and accrued expenses .....	937,970	17	1,294,743
18	Grants payable ...		18
19	Deferred revenue .........	1,308,489	19	2,026,981
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	5,597,984	25	6,441,035
26	Total liabilities. Add lines 17 through 25..	7,844,443	26	9,762,759

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	16,530,827	27	10,119,588
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	16,530,827	32	10,119,588
33	Total liabilities and net assets/fund balances ........	24,375,270	33	19,882,347