SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
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?
Yes No
(1)MONTANA SCHOOL BOARDS ASSOCATION
863 GREAT NORTHERN BLVD STE 301

HELENA,MT59601
81-0247703 		PUBLIC EDUCATION ADVOCACY MT 501(C)(3) LINE 9 N/A
 
No
(2)SCHOOL ADMINISTRATORS OF MONTANA
900 N MONTANA STE A-4

HELENA,MT59601
81-0371541 		EDUCATION FOR MONTANA SCHOOL ADMINISTRATORS MT 501(C)(3) LINE 9 N/A
 
No
(3)MEA-MFT
1232 E 6TH AVENUE

HELENA,MT59601
81-0169635 		ADVOCATES FOR MEMBERS MT 501(C)(6)   N/A
 
No
(4)ALBERTON SCHOOL DISTRICT
 
 
         
 
 
(5)AMSTERDAM ELEMENTARY
 
 
         
 
 
(6)ANACONDA SCHOOL DISTRICT (ADMIN AND CLASSIFIED)
 
 
         
 
 
(7)ANDERSON SCHOOL DISTRICT
 
 
         
 
 
(8)ARROWHEAD ELEMENTARY
 
 
         
 
 
(9)ASHLAND ELEMENTARY
 
 
         
 
 
(10)AVON ELEMENTARY
 
 
         
 
 
(11)BAKER PUBLIC SCHOOLS
 
 
         
 
 
(12)BASIN ELEMENTARY
 
 
         
 
 
(13)BEAR PAW COOPERATIVE
 
 
         
 
 
(14)BEAVERHEAD COUNTY HIGH SCHOOL
 
 
         
 
 
(15)BELFRY SCHOOL
 
 
         
 
 
(16)BELGRADE SCHOOL DISTRICT
 
 
         
 
 
(17)BELT SCHOOL DISTRICT
 
 
         
 
 
(18)BENTON LAKE ELEMENTARY
 
 
         
 
 
(19)BIG COUNTRY COOP
 
 
         
 
 
(20)BIG SKY SCHOOL DISTRICT
 
 
         
 
 
(21)BIG TIMBER SCHOOL DISTRICT
 
 
         
 
 
(22)BITTERROOT VALLEY ED COOP
 
 
         
 
 
(23)BLUE CREEK ELEMENTARY
 
 
         
 
 
(24)BOX ELDER SCHOOL DISTRICT
 
 
         
 
 
(25)BRIDGER SCHOOLS
 
 
         
 
 
(26)BROADVIEW SCHOOL DISTRICT
 
 
         
 
 
(27)BROCKTON SCHOOL DISTRICT
 
 
         
 
 
(28)BUTTE SCHOOL DISTRICT (FOOD SERVICE AND CLEANERS)
 
 
         
 
 
(29)BYNUM ELEMENTARY
 
 
         
 
 
(30)CANYON CREEK ELEMENTARY
 
 
         
 
 
(31)CARDWELL ELEMENTARY
 
 
         
 
 
(32)CASCADE SCHOOL DISTRICT
 
 
         
 
 
(33)CENTERVILLE SCHOOL DISTRICT
 
 
         
 
 
(34)CHESTER-JOPLIN-INVERNESS
 
 
         
 
 
(35)CHINOOK SCHOOL DISTRICT
 
 
         
 
 
(36)CLINTON ELEMENTARY
 
 
         
 
 
(37)COTTONWOOD SCHOOL - BOZEMAN
 
 
         
 
 
(38)COTTONWOOD SCHOOL - HAVRE
 
 
         
 
 
(39)CRESTON SCHOOL DISTRICT
 
 
         
 
 
(40)CROSSROADS SCHOOL DISTRICT
 
 
         
 
 
(41)CULBERTSON SCHOOL DISTRICT
 
 
         
 
 
(42)DENTON SCHOOL DISTRICT
 
 
         
 
 
(43)DESMET ELEMENTARY
 
 
         
 
 
(44)DILLON SCHOOL DISTRICT
 
 
         
 
 
(45)DIVIDE ELEMENTARY
 
 
         
 
 
(46)DIXON ELEMENTARY
 
 
         
 
 
(47)DODSON SCHOOL DISTRICT
 
 
         
 
 
(48)DRUMMOND SCHOOL DISTRICT
 
 
         
 
 
(49)DUPUYER ELEMENTARY
 
 
         
 
 
(50)EAST GLACIER PARK ELEMENTARY
 
 
         
 
 
(51)EKALAKA SCHOOL DISTRICT
 
 
         
 
 
(52)ELDER GROVE ELEMENTARY
 
 
         
 
 
(53)ELYSIAN ELEMENTARY
 
 
         
 
 
(54)EVERGREEN SCHOOL DISTRICT
 
 
         
 
 
(55)FAIRFIELD SCHOOL DISTRICT
 
 
         
 
 
(56)FLORENCE CARLTON SCHOOL
 
 
         
 
 
(57)FORT BENTON SCHOOL DISTRICT
 
 
         
 
 
(58)FORTINE ELEMENTARY
 
 
         
 
 
(59)FRAZER SCHOOL DISTRICT
 
 
         
 
 
(60)FROID SCHOOL DISTRICT
 
 
         
 
 
(61)FROMBERG SCHOOL DISTRICT
 
 
         
 
 
(62)FRONTIER ELEMENTARY
 
 
         
 
 
(63)GALLATIN GATEWAY ELEMENTARY
 
 
         
 
 
(64)GALLATIN-MADISON SPECIAL ED
 
 
         
 
 
(65)GARDINER SCHOOL DISTRICT
 
 
         
 
 
(66)GEYSER SCHOOL DISTRICT
 
 
         
 
 
(67)GLASGOW SCHOOLS
 
 
         
 
 
(68)GOLD CREEK ELEMENTARY
 
 
         
 
 
(69)GRASS RANGE SCHOOL DISTRICT
 
 
         
 
 
(70)GREAT DIVIDE EDUC SERVICE
 
 
         
 
 
(71)GREYCLIFF ELEMENTARY
 
 
         
 
 
(72)HAMILTON SCHOOL DISTRICT
 
 
         
 
 
(73)HARDIN SCHOOL DISTRICT
 
 
         
 
 
(74)HARLEM SCHOOL DISTRICT
 
 
         
 
 
(75)HARLOWTON SCHOOL DISTRICT
 
 
         
 
 
(76)HARRISON SCHOOLS
 
 
         
 
 
(77)HAVRE SCHOOL DISTRICT
 
 
         
 
 
(78)HAYS LODGE POLE SCHOOL DISTRICT
 
 
         
 
 
(79)HEART BUTTE SCHOOLS
 
 
         
 
 
(80)HELENA FLATS
 
 
         
 
 
(81)HELLGATE ELEMENTARY
 
 
         
 
 
(82)HIGHWOOD SCHOOL DISTRICT
 
 
         
 
 
(83)HINSDALE SCHOOL DISTRICT
 
 
         
 
 
(84)HOBSON SCHOOL DISTRICT
 
 
         
 
 
(85)HYSHAM PUBLIC SCHOOLS
 
 
         
 
 
(86)INDEPENDENT ELEMENTARY
 
 
         
 
 
(87)JOLIET SCHOOL DISTRICT
 
 
         
 
 
(88)JORDAN ELEMENTARY
 
 
         
 
 
(89)JUDITH GAP SCHOOL DISTRICT
 
 
         
 
 
(90)KINSEY ELEMENTARY
 
 
         
 
 
(91)KIRCHER ELEMENTARY
 
 
         
 
 
(92)LAMBERT SCHOOL DISTRICT
 
 
         
 
 
(93)LAME DEER SCHOOL DISTRICT
 
 
         
 
 
(94)LAMOTTE ELEMENTARY
 
 
         
 
 
(95)LAVINA SCHOOLS
 
 
         
 
 
(96)LIBBY SCHOOL DISTRICT
 
 
         
 
 
(97)LIBERTY ELEMENTARY
 
 
         
 
 
(98)LINCOLN SCHOOL DISTRICT
 
 
         
 
 
(99)LOLO SCHOOL DISTRICT
 
 
         
 
 
(100)LONE ROCK ELEMENTARY
 
 
         
 
 
(101)LUSTRE ELEMENTARY
 
 
         
 
 
(102)MANHATTAN SCHOOL DISTRICT
 
 
         
 
 
(103)MARION ELEMENTARY
 
 
         
 
 
(104)MCLEOD ELEMENTARY SCHOOL
 
 
         
 
 
(105)MEA-MFT UNION
 
 
         
 
 
(106)MEDICINE LAKE SCHOOLS
 
 
         
 
 
(107)MELROSE ELEMENTARY
 
 
         
 
 
(108)MELSTONE SCHOOL DISTRICT
 
 
         
 
 
(109)MIAMI ELEMENTARY
 
 
         
 
 
(110)MONFORTON ELEMENTARY
 
 
         
 
 
(111)MONTANA CITY ELEMENTARY
 
 
         
 
 
(112)MOORE SCHOOL DISTRICT
 
 
         
 
 
(113)MSSF
 
 
         
 
 
(114)MTSBA
 
 
         
 
 
(115)N CENTRAL LEARNING RESOURCE
 
 
         
 
 
(116)N CHEYENNE TRIBAL SCHOOL
 
 
         
 
 
(117)NASHUA SCHOOL DISTRICT
 
 
         
 
 
(118)OPHEIM SCHOOLS
 
 
         
 
 
(119)PARK COUNTY COOP
 
 
         
 
 
(120)PHILIPSBURG CLASSIFIED
 
 
         
 
 
(121)PINE CREEK ELEMENTARY
 
 
         
 
 
(122)PLAINS SCHOOL DISTRICT
 
 
         
 
 
(123)PLEVNA SCHOOL DISTRICT
 
 
         
 
 
(124)POLSON SCHOOL DISTRICT
 
 
         
 
 
(125)POPLAR SD (CERTIFIED)
 
 
         
 
 
(126)POPLAR SD (CLASSIFIED)
 
 
         
 
 
(127)POTOMAC ELEMENTARY
 
 
         
 
 
(128)POWER SCHOOL DISTRICT
 
 
         
 
 
(129)PRAIRIE VIEW COOP
 
 
         
 
 
(130)PRICKLY PEAR SPEC ED COOP
 
 
         
 
 
(131)PRYOR SCHOOL DISTRICT
 
 
         
 
 
(132)RAMSAY ELEMENTARY
 
 
         
 
 
(133)RAPELJE SCHOOL DISTRICT
 
 
         
 
 
(134)RAU ELEMENTARY
 
 
         
 
 
(135)RED LODGE SCHOOL DISTRICT
 
 
         
 
 
(136)REED POINT SCHOOL DISTRICT
 
 
         
 
 
(137)REICHLE ELEMENTARY
 
 
         
 
 
(138)RESA4U
 
 
         
 
 
(139)RICHEY SCHOOL DISTRICT
 
 
         
 
 
(140)ROOSE-VALLEY SPECIAL ED COOP
 
 
         
 
 
(141)ROSEBUD SCHOOL DISTRICT
 
 
         
 
 
(142)ROY SCHOOLS
 
 
         
 
 
(143)RYEGATE SCHOOLS
 
 
         
 
 
(144)S H ELEMENTARY
 
 
         
 
 
(145)S Y ELEMENTARY
 
 
         
 
 
(146)SAM
 
 
         
 
 
(147)SANDERS COUNTY ED COOP
 
 
         
 
 
(148)SAVAGE SCHOOL DISTRICT
 
 
         
 
 
(149)SCOBEY SCHOOL DISTRICT
 
 
         
 
 
(150)SEELEY LAKE ELEMENTARY
 
 
         
 
 
(151)SHERIDAN SCHOOL DISTRICT
 
 
         
 
 
(152)SHIELDS VALLEY SD
 
 
         
 
 
(153)SIDNEY SCHOOL DISTRICT
 
 
         
 
 
(154)SOUTH STACEY ELEMENTARY
 
 
         
 
 
(155)SPRING CREEK ELEMENTARY
 
 
         
 
 
(156)ST REGIS SCHOOLS
 
 
         
 
 
(157)STANFORD SCHOOL DISTRICT
 
 
         
 
 
(158)STEVENSVILLE SCHOOL DISTRICT
 
 
         
 
 
(159)SUN RIVER VALLEY SCHOOL DISTRICT
 
 
         
 
 
(160)SUNBURST SCHOOL DISTRICT
 
 
         
 
 
(161)SUNSET ELEMENTARY
 
 
         
 
 
(162)SWEET GRASS CO HIGH SCHOOL
 
 
         
 
 
(163)TARGET RANGE ADMIN
 
 
         
 
 
(164)TARGET RANGE SCHOOLS
 
 
         
 
 
(165)THOMPSON FALLS SCHOOL DISTRICT
 
 
         
 
 
(166)TOWNSEND SCHOOL DISTRICT
 
 
         
 
 
(167)TRAIL CREEK (RIVER VIEW)
 
 
         
 
 
(168)TROUT CREEK ELEMENTARY
 
 
         
 
 
(169)TURNER SCHOOL DISTRICT
 
 
         
 
 
(170)TWIN BRIDGES SCHOOLS
 
 
         
 
 
(171)ULM ELEMENTARY
 
 
         
 
 
(172)UPPER WEST SHORE ELEMENTARY
 
 
         
 
 
(173)VAUGHN ELEMENTARY
 
 
         
 
 
(174)VICTOR SCHOOL
 
 
         
 
 
(175)WEST YELLOWSTONE CERTIFIED
 
 
         
 
 
(176)WEST YELLOWSTONE CLASSIFIED
 
 
         
 
 
(177)WESTBY SCHOOLS
 
 
         
 
 
(178)WILLOW CREEK SCHOOL DISTRICT
 
 
         
 
 
(179)WINIFRED SCHOOL DIST (CERT)
 
 
         
 
 
(180)WISDOM SCHOOL DISTRICT
 
 
         
 
 
(181)WISE RIVER ELEMENTARY
 
 
         
 
 
(182)WOLF POINT SCHOOL DISTRICT
 
 
         
 
 
(183)WOODMAN ELEMENTARY
 
 
         
 
 
(184)YAAK SCHOOL DISTRICT
 
 
         
 
 
(185)YELLOWSTONEWEST CARBON COOP
 
 
         
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Page 2
Schedule R (Form 990) 2014
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



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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
Yes No Yes No












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?
Yes No












Schedule R (Form 990) 2014
Page 3
Schedule R (Form 990) 2014
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
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
(1) MEA-MFT

 L 673,367 FMV
(2) MONTANA SCHOOL BOARDS ASSOCIATION

 L 193,353 FMV
(3) MEA-MFT

 M 102,100 FMV
(4) MONTANA SCHOOL BOARDS ASSOCIATION

 M 102,100 FMV
(5) SCHOOL ADMINISTRATORS OF MONTANA

 M 102,100 FMV

Schedule R (Form 990) 2014
Page 4
Schedule R (Form 990) 2014
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) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Page 5
Schedule R (Form 990) 2014
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) 2014

Additional Data


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