Civic Intelligence

Montana Joint Powers Trust C/O Employee Benefit Management Services

990 • Fiscal year 2018 • EIN 81-0457009

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization ProfileWWW.JOINTPOWERSTRUST.COM
PO Box 81647Billings, MT 59108

(866) 886-8612

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

1.15x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

67th percentile

$145,509

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Asset Growth

49th percentile

2.5%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

0.8%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$3,387,687

Up $82,151 (+2.5%) from 2017

Net Assets

Up

-$506,323

Up $2,095,572 (+81%) from 2017

Liabilities

Down

$3,894,010

Down $2,013,421 (-34%) from 2017

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin55th percentile

Revenue

Up

$32,405,229

Up $242,785 (+0.8%) from 2017

Expenses

Down

$30,275,903

Down $1,885,442 (-5.9%) from 2017

Net Income

Up

$2,129,326

Up $2,128,227 (+193651%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2010: $4,704,170Liabilities 2010: $2,553,890Net Assets 2010: $2,150,2802010Assets 2011: $6,523,732Liabilities 2011: $2,495,360Net Assets 2011: $4,028,3722011Assets 2012: $6,784,160Liabilities 2012: $2,583,293Net Assets 2012: $4,200,8672012Assets 2013: $4,300,642Liabilities 2013: $2,860,806Net Assets 2013: $1,439,8362013Assets 2014: $3,364,681Liabilities 2014: $3,328,311Net Assets 2014: $36,3702014Assets 2015: $2,955,773Liabilities 2015: $4,606,196Net Assets 2015: -$1,650,4232015Assets 2016: $3,592,349Liabilities 2016: $6,242,971Net Assets 2016: -$2,650,6222016Assets 2017: $3,305,536Liabilities 2017: $5,907,431Net Assets 2017: -$2,601,8952017Assets 2018: $3,387,687Liabilities 2018: $3,894,010Net Assets 2018: -$506,3232018Assets 2019: $6,932,056Liabilities 2019: $4,279,475Net Assets 2019: $2,652,5812019Assets 2020: $7,278,950Liabilities 2020: $4,205,055Net Assets 2020: $3,073,8952020Assets 2021: $11,191,637Liabilities 2021: $8,778,526Net Assets 2021: $2,413,1112021Assets 2022: $7,649,981Liabilities 2022: $7,154,673Net Assets 2022: $495,3082022Assets 2023: $8,938,212Liabilities 2023: $7,305,228Net Assets 2023: $1,632,9842023Assets 2024: $7,949,957Liabilities 2024: $7,953,027Net Assets 2024: -$3,0702024

Highlighted filing

2018

Assets$3,387,687
Liabilities$3,894,010
Net Assets-$506,323
Open 2018 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $19,575,9872010Expenses 2011: $22,829,2822011Expenses 2012: $21,751,8792012Expenses 2013: $25,155,9772013Revenue 2014: $23,260,350Expenses 2014: $24,733,892Net Income 2014: -$1,473,5422014Revenue 2015: $26,796,141Expenses 2015: $28,413,264Net Income 2015: -$1,617,1232015Revenue 2016: $30,139,231Expenses 2016: $31,122,888Net Income 2016: -$983,6572016Revenue 2017: $32,162,444Expenses 2017: $32,161,345Net Income 2017: $1,0992017Revenue 2018: $32,405,229Expenses 2018: $30,275,903Net Income 2018: $2,129,3262018Revenue 2019: $32,538,314Expenses 2019: $29,447,289Net Income 2019: $3,091,0252019Revenue 2020: $34,723,914Expenses 2020: $34,318,232Net Income 2020: $405,6822020Revenue 2021: $40,721,740Expenses 2021: $41,939,759Net Income 2021: -$1,218,0192021Revenue 2022: $38,603,841Expenses 2022: $39,476,779Net Income 2022: -$872,9382022Revenue 2023: $40,852,097Expenses 2023: $40,230,485Net Income 2023: $621,6122023Revenue 2024: $39,286,768Expenses 2024: $41,251,002Net Income 2024: -$1,964,2342024

Highlighted filing

2018

Revenue$32,405,229
Expenses$30,275,903
Net Income$2,129,326
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$32,772,795
Mission and Program Overview

Mission

NONE.

To provide employees of montana and wyoming public service agencies with cost-effective group health benefit plans, and to provide wellness education and quality benefit programs which are designed to meet the needs of our members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,190,437$2,027,883▼ $162,554
Accounts Receivable$835,948$597,189▼ $238,759
Cash and Non-Interest-Bearing Accounts$13$500,000▲ $499,987
Prepaid Expenses and Deferred Charges$273,604$262,615▼ $10,989
Land, Buildings, and Equipment, Net$5,534$0▼ $5,534
Total Assets$3,305,536$3,387,687▲ $82,151
Liabilities
Other Liabilities$5,678,602$3,686,931▼ $1,991,671
Deferred Revenue$213,745$186,309▼ $27,436
Accounts Payable and Accrued Expenses$15,084$20,770▲ $5,686
Total Liabilities$5,907,431$3,894,010▼ $2,013,421
Net Assets / Fund Balance
Unrestricted Net Assets$-2,601,895$-506,323▲ $2,095,572
Total Net Assets Fund Balance$-2,601,895$-506,323▲ $2,095,572
Total Liabilities and Net Assets / Fund Balance$3,305,536$3,387,687▲ $82,151

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$27,671$27,671
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shane HeigisAdministratorFT$124,293$21,216$145,509

Board Members and Trustees

NameTitle
William NybyChairman
Dusty SturmVice Chairman
Bob MullenTrustee
Carol BrookerTrustee
Elliott CrumpTrustee
Tobin NovasioTrustee
Stephanie VerhasseltSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Employee Benefit Management ServicesAdministrative And Accounting Services2075 OVERLAND AVENUE, Billings, MT 59102$1,175,625
Navitus Health SolutionsPharmacy Benefit Manager2601 WEST BELTLINE HIGHWAY SUITE 6, Madison, WI 59713$213,301
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$32,293,374
Investment Income
$111,855
Other Revenue
$0
Change in Net Assets
$2,129,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,405,229
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-33,754
Total Revenue per Audited Statements
$32,371,475
Total Revenue per Form 990
$32,405,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,435,762
Salaries, Compensation, and Employee Benefits$252,907
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$27,587,234
Fees for Services Management---$1,145,474
Fees for Services Other---$726,073
Current Officers, Directors, Trustees, and Key Employees---$152,986
Other Salaries and Wages---$80,032
Insurance---$44,518
Travel---$28,099
Office Expenses---$24,684
Fees for Services Accounting---$21,747
Fees for Service Investment Mgmnt Fees---$17,801
Payroll Taxes---$15,313
Other Expenses---$8,418
Advertising---$6,278
Depreciation Depletion---$5,534
Pension Plan Contributions---$4,576
Total Functional Expenses$0$0$0$30,275,903

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$30,275,903
Total Expenses per Audited Statements$29,935,430
Expenses per Audited Statements$29,925,851
Expenses Not Reported on Financial Statements$350,052
Other Expense Adjustments$350,052
Expenses Not Reported on Form 990$9,579
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Payable$3,686,931
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 was provided to the trust administrator, the members of the board of trustees, and the outside accounting services preparer via email for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization monitors and enforces compliance with the conflict of interest policy. All officers, trustees, and key employees are covered by the policy. The board determines if conflicts exist and all potential conflicts are reviewed by the board. Any persons with a conflict are not allowed to vote on conflicted issues.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are not available to the public.”

FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (E) AND (F):

“Reasonable effort to obtain compensation: joint powers trust sent a questionnaire to the seven voting trustees that served at some point on the board requesting compensation and benefits paid by a related organization. The organization was unable to obtain the requested information from all seven members.”

Filing and Contact Details

Filer

Filer Name
Montana Joint Powers Trust
EIN
81-0457009
Phone
8668868612
Address
PO BOX 81647, BILLINGS, MT 59108
Doing Business As
Joint Powers Trust

Signing Officer

Name
Shane Heigis
Title
Administrator
Phone
4066989588
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shane Heigis
Formed
1988
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
Eide Bailly Llp
Address
401 N 31ST ST STE 1120 PO BOX 7112, BILLINGS, MT 59103-7112
Preparer
Maria J Christiaens
Phone
4068962400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“MODIFIED CASH”

FORM 990, PART V, LINE 3A AND 3B:

“The organization is electing to set aside investment income for the purpose of payments for health benefits to its members. The set aside election has been made by filing schedule g of form 990-t, in addition to completing a schedule in support of income set aside as attached to the 990-t.”

Financial Statement Notes

PART X, LINE 2:

“The trust, established to hold the health plans' assets, is exempt from taxation pursuant to section 501(c)(9) of the internal revenue code (irc). The trust has obtained a favorable tax exemption letter from the internal revenue service, and the trustees believe that the trust, as amended, is operating in accordance with the applicable provisions of the irc. Accounting principles generally accepted in the united states of america require trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. The trust administrator has analyzed the tax positions taken by the trust, and has concluded that as of june 30, 2018 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Accrual to modified cash basis adjustment - cy 9,579.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Accrual to modified cash basis adjustment - py 350,052.”

Raw XML AppendixShowing 400 of 451 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-2601895
IRS990/NetAssetsOrFundBalancesEOYAmt0-506323
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt051568
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt051568
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-33754
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt024684
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0WELLNESS PLAN EXPENSE
IRS990/OtherExpensesGrp/Desc1LEGAL SETTLEMENTS
IRS990/OtherExpensesGrp/TotalAmt0407136
IRS990/OtherExpensesGrp/TotalAmt18418
IRS990/OtherLiabilitiesGrp/BOYAmt05678602
IRS990/OtherLiabilitiesGrp/EOYAmt03686931
IRS990/OtherSalariesAndWagesGrp/TotalAmt080032
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt015313
IRS990/PensionPlanContributionsGrp/TotalAmt04576
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0273604
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0262615
IRS990/PrincipalOfficerNm0SHANE HEIGIS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1STOP LOSS REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt032122018
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1171356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032122018
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1171356
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt030084695
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt068397
IRS990/PYOtherExpensesAmt01840720
IRS990/PYOtherRevenueAmt027680
IRS990/PYProgramServiceRevenueAmt032066367
IRS990/PYRevenuesLessExpensesAmt01099
IRS990/PYSalariesCompEmpBnftPaidAmt0235930
IRS990/PYTotalExpensesAmt032161345
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt032162444
IRS990/ReconcilationRevenueExpnssAmt02129326
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027671
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027671
IRS990ScheduleD/ExpensesNotReportedAmt09579
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0350052
IRS990ScheduleD/ExpensesSubtotalAmt029925851
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-33754
IRS990ScheduleD/OtherExpensesIncludedAmt09579
IRS990ScheduleD/OtherExpensesNotIncludedAmt0350052
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03686931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0-33754
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt032405229
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST, ESTABLISHED TO HOLD THE HEALTH PLANS' ASSETS, IS EXEMPT FROM TAXATION PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE TRUST HAS OBTAINED A FAVORABLE TAX EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE TRUSTEES BELIEVE THAT THE TRUST, AS AMENDED, IS OPERATING IN ACCORDANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF JUNE 30, 2018 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCRUAL TO MODIFIED CASH BASIS ADJUSTMENT - CY 9,579.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCRUAL TO MODIFIED CASH BASIS ADJUSTMENT - PY 350,052.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt030275903
IRS990ScheduleD/TotalLiabilityAmt03686931
IRS990ScheduleD/TotalRevenuePerForm990Amt032405229
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt032371475
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt029935430
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 WAS PROVIDED TO THE TRUST ADMINISTRATOR, THE MEMBERS OF THE BOARD OF TRUSTEES, AND THE OUTSIDE ACCOUNTING SERVICES PREPARER VIA EMAIL FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE COVERED BY THE POLICY. THE BOARD DETERMINES IF CONFLICTS EXIST AND ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD. ANY PERSONS WITH A CONFLICT ARE NOT ALLOWED TO VOTE ON CONFLICTED ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REASONABLE EFFORT TO OBTAIN COMPENSATION: JOINT POWERS TRUST SENT A QUESTIONNAIRE TO THE SEVEN VOTING TRUSTEES THAT SERVED AT SOME POINT ON THE BOARD REQUESTING COMPENSATION AND BENEFITS PAID BY A RELATED ORGANIZATION. THE ORGANIZATION WAS UNABLE TO OBTAIN THE REQUESTED INFORMATION FROM ALL SEVEN MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MODIFIED CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IS ELECTING TO SET ASIDE INVESTMENT INCOME FOR THE PURPOSE OF PAYMENTS FOR HEALTH BENEFITS TO ITS MEMBERS. THE SET ASIDE ELECTION HAS BEEN MADE BY FILING SCHEDULE G OF FORM 990-T, IN ADDITION TO COMPLETING A SCHEDULE IN SUPPORT OF INCOME SET ASIDE AS ATTACHED TO THE 990-T.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (E) AND (F):
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART V, LINE 3A AND 3B:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ABSAROKEE SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1BAINVILLE SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2BROADUS PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3CARTER COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4CENTERVILLE PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5CHOTEAU PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6CITY OF HARDIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7COLSTRIP PARKS & RECREATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8COLSTRIP SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9COLUMBUS SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt10CORVALLIS SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt11DANIELS COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt12HUNTLEY PROJECT SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt13JEFFERSON COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt14JPT ADMINISTRATION HEALTH PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt15LAUREL PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt16LEWISTOWN SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt17LIMA SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt18LINCOLN COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt19LOCKWOOD SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt20MALTA SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt21MILES CITY PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt22MONTANA HIGH SCHOOL ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt23PARK CITY SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt24PHILLIPS COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt25PILLIPSBURG SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt26PONDERA COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt27POWELL COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt28POWELL COUNTY HIGH SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt29PRAIRIE COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt30ROBERTS SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt31ROOSEVELT COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt32ROUNDUP PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt33SANDERS COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt34SHELBY PUBLIC SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt35SHEPHERD PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt36SIDNEY PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt37ST REGIS SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt38SWAN VALLEY ELEMENTARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt39TERRY PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt40WHEATLAND COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt41WHITE SULPHUR SPRINGS SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt42WIBAUX PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt43FALLON COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt44RICHLAND COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt45SHERIDAN COUNTY OF MONTANA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt46STILLWATER COUNTY
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03305536
IRS990/TotalAssetsEOYAmt03387687
IRS990/TotalAssetsGrp/BOYAmt03305536
IRS990/TotalAssetsGrp/EOYAmt03387687
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt030275903
IRS990/TotalGrossUBIAmt0111855
IRS990/TotalLiabilitiesBOYAmt05907431
IRS990/TotalLiabilitiesEOYAmt03894010
IRS990/TotalLiabilitiesGrp/BOYAmt05907431
IRS990/TotalLiabilitiesGrp/EOYAmt03894010
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2601895
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-506323
IRS990/TotalOtherCompensationAmt021216
IRS990/TotalProgramServiceRevenueAmt032293374
IRS990/TotalReportableCompFromOrgAmt0124293
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032293374
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt032405229
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0111855
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03305536
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03387687

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,387,687
Liabilities
$3,894,010
Net assets
-$506,323
Revenue
$32,405,229
Expenses
$30,275,903
Net income
$2,129,326
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.95$7.95$0.00$39.3$41.3$1.96
2023Detailed filing. Detailed filing data is available for this year.$8.94$7.31$1.63$40.9$40.2$0.62
2022Detailed filing. Detailed filing data is available for this year.$7.65$7.15$0.50$38.6$39.5$0.87
2021Detailed filing. Detailed filing data is available for this year.$11.2$8.78$2.41$40.7$41.9$1.22
2020Detailed filing. Detailed filing data is available for this year.$7.28$4.21$3.07$34.7$34.3$0.41
2019Detailed filing. Detailed filing data is available for this year.$6.93$4.28$2.65$32.5$29.4$3.09
2018Detailed filing. Detailed filing data is available for this year.$3.39$3.89$0.51$32.4$30.3$2.13
2017Detailed filing. Detailed filing data is available for this year.$3.31$5.91$2.60$32.2$32.2$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.59$6.24$2.65$30.1$31.1$0.98
2015Detailed filing. Detailed filing data is available for this year.$2.96$4.61$1.65$26.8$28.4$1.62
2014Detailed filing. Detailed filing data is available for this year.$3.36$3.33$0.04$23.3$24.7$1.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$2.86$1.44$25.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$2.58$4.20$21.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$2.50$4.03$22.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$2.55$2.15$19.6