GASB 68 Reports

GASB 68 Net Pension Liability: 2026

Page updated June 9, 2026

TRS Employers: Use the table below to locate your 2026 End of Year Net Pension Liability.

  • The GASB 68 Note Disclosure report for your school district or organization will be available in early August by request. Contact Nolan Brilz by email or at 406.444.3679.

  • The full GASB 68 Systemwide Report for 2026 (pdf) and the Independent Auditor's Report (pdf) are available by request. Contact Nolan Brilz by email or at 406.444.3679.

2026 Net Pension Liability by Employer
Employer ID Employer End of Year Net Pension Liability
10071 GRANT ELEMENTARY 55,278
10101 DILLON ELEMENTARY 5,291,645
10111 WISE RIVER ELEMENTARY 44,161
10121 LIMA K-12 SCHOOL 585,970
10161 WISDOM ELEMENTARY 84,751
10211 POLARIS ELEMENTARY 44,480
10241 JACKSON ELEMENTARY 42,995
10261 REICHLE ELEMENTARY 105,746
19981 BEAVERHEAD COUNTY HIGH SCHOOL 2,582,796
20011 SPRING CREEK ELEMENTARY 70,346
20021 PRYOR SCHOOL DISTRICT 1,805,985
20171 HARDIN PUBLIC SCHOOL 14,365,034
20271 LODGE GRASS PUBLIC SCHOOLS 3,218,277
20291 WYOLA ELEMENTARY 618,253
30061 NORTH HARLEM COLONY 55,621
30101 CHINOOK PUBLIC SCHOOL 2,177,777
30121 HARLEM PUBLIC SCHOOLS 6,038,198
30141 CLEVELAND ELEMENTARY 83,500
30171 ZURICH ELEMENTARY 164,067
30431 TURNER PUBLIC SCHOOLS 734,625
30501 HAYS-LODGE POLE K-12 SCHOOLS 2,575,078
30671 BEAR PAW ELEMENTARY 90,948
39951 BEAR PAW COOPERATIVE 1,028,978
39991 BLAINE COUNTY 73,941
40011 TOWNSEND K-12 SCHOOL 4,570,604
50011 RED LODGE PUBLIC SCHOOLS 3,507,072
50021 BRIDGER K-12 SCHOOLS 1,907,535
50071 JOLIET PUBLIC SCHOOLS 2,764,397
50101 LUTHER ELEMENTARY 59,339
50231 ROBERTS K-12 SCHOOLS 862,458
50301 FROMBERG PUBLIC SCHOOLS 938,252
50341 BELFRY K-12 SCHOOL 927,871
59991 CARBON COUNTY -  
60011 HAWKS HOME ELEMENTARY 117,366
60151 EKALAKA PUBLIC SCHOOLS 1,099,570
60561 ALZADA ELEMENTARY 94,837
69991 CARTER COUNTY 3,865
70011 GREAT FALLS PUBLIC SCHOOLS 72,577,675
70031 CASCADE PUBLIC SCHOOLS 1,948,297
70051 CENTERVILLE PUBLIC SCHOOLS 2,286,971
70291 BELT PUBLIC SCHOOLS 2,072,252
70551 SUN RIVER VALLEY PUBLIC SCHLS 2,230,564
70741 VAUGHN ELEMENTARY 949,197
70851 ULM ELEMENTARY 921,907
79951 NORTHCENTRAL LEARNING CENTER 943,491
79991 CASCADE COUNTY -  
80011 FORT BENTON PUBLIC SCHOOLS 2,456,915
80111 BIG SANDY PUBLIC SCHOOLS 1,441,335
80281 HIGHWOOD PUBLIC SCHOOLS 792,971
80441 GERALDINE PUBLIC SCHOOLS 719,974
80561 CARTER ELEMENTARY -  
80591 KNEES ELEMENTARY 60,959
80991 BENTON LAKE ELEMENTARY 72,039
89991 CHOUTEAU COUNTY 32,590
90011 MILES CITY PUBLIC SCHOOLS 9,574,964
90031 KIRCHER ELEMENTARY 267,309
90131 TRAIL CREEK ELEMENTARY 56,456
90631 KINSEY ELEMENTARY 237,063
90831 S Y ELEMENTARY 42,124
99971 MILES COMMUNITY COLLEGE 3,520,827
99981 BIG COUNTRY EDUCATIONAL CO-OP 458,052
100011 SCOBEY K-12 SCHOOLS 1,778,966
110011 GLENDIVE ELEM & DAWSON HIGH 7,240,396
110031 DEER CREEK ELEMENTARY 132,826
110301 BLOOMFIELD ELEMENTARY 58,885
110361 LINDSAY ELEMENTARY 86,236
110781 RICHEY PUBLIC SCHOOLS 870,016
119951 PRAIRIE VIEW CO-OP 488,801
119971 DAWSON COMMUNITY COLLEGE 1,955,635
119991 DAWSON COUNTY 77,414
120101 ANACONDA PUBLIC SCHOOLS 8,360,421
130121 BAKER K-12 SCHOOLS 4,181,401
130551 PLEVNA K-12 SCHOOLS 1,570,751
140011 LEWISTOWN PUBLIC SCHOOLS 7,883,141
140151 DEERFIELD ELEMENTARY 59,511
140271 GRASS RANGE PUBLIC SCHOOLS 624,978
140401 KING COLONY ELEMENTARY 44,161
140441 MOORE PUBLIC SCHOOLS 734,539
140741 ROY K-12 SCHOOLS 438,211
140841 DENTON PUBLIC SCHOOLS 627,297
141041 SPRING CREEK COLONY ELEMENTARY 42,995
141151 WINIFRED K-12 SCHOOLS 1,249,207
142221 AYERS ELEMENTARY 53,425
149951 CENTRAL MT LEARNING CENTER 1,107,104
149991 FERGUS COUNTY 82,543
150011 WEST VALLEY ELEMENTARY 4,453,262
150021 DEER PARK ELEMENTARY 1,032,475
150031 FAIR-MONT-EGAN ELEMENTARY 1,011,076
150041 SWAN RIVER ELEMENTARY 1,062,096
150051 KALISPELL PUBLIC SCHOOLS 45,217,810
150061 COLUMBIA FALLS PUBLIC SCHOOLS 15,950,325
150081 WEST GLACIER ELEMENTARY 626,376
150091 CRESTON ELEMENTARY 632,450
150101 CAYUSE PRAIRIE ELEMENTARY 1,833,950
150151 HELENA FLATS ELEMENTARY 1,572,162
150201 KILA ELEMENTARY 1,028,610
150271 PLEASANT VALLEY ELEMENTARY 104,052
150291 SOMERS ELEMENTARY 3,182,730
150381 BIGFORK PUBLIC SCHOOLS 6,547,085
150441 WHITEFISH PUBLIC SCHOOLS 16,533,756
150501 EVERGREEN ELEMENTARY 5,736,826
150541 MARION ELEMENTARY 1,041,641
150581 OLNEY-BISSELL ELEMENTARY 741,398
150891 SMITH VALLEY ELEMENTARY 1,299,331
159941 NORTHWEST MONTANA EDUCATIONAL CO-OP -  
159951 FLATHEAD CO SPECIAL ED CO-OP 1,162,934
159971 FLATHEAD COMMUNITY COLLEGE 10,284,005
159991 FLATHEAD COUNTY 101,157
160031 MANHATTAN PUBLIC SCHOOLS 4,667,772
160071 BOZEMAN PUBLIC SCHOOLS 55,255,832
160151 WILLOW CREEK PUBLIC SCHOOLS 461,929
160201 SPRINGHILL ELEMENTARY 117,268
160221 COTTONWOOD ELEMENTARY 134,483
160241 THREE FORKS PUBLIC SCHOOLS 4,884,442
160251 PASS CREEK ELEMENTARY 102,568
160271 MONFORTON ELEMENTARY 4,225,267
160351 GALLATIN GATEWAY ELEMENTARY 1,173,499
160411 ANDERSON ELEMENTARY 1,349,112
160431 LAMOTTE ELEMENTARY 458,935
160441 BELGRADE PUBLIC SCHOOL 20,350,985
160471 MALMBORG ELEMENTARY 64,198
160691 WEST YELLOWSTONE K-12 SCHOOLS 1,975,181
160721 BIG SKY SCHOOL DISTRICT 2,916,537
160751 AMSTERDAM ELEMENTARY 881,329
169951 GALLATIN-MADISON SPEC ED CO-OP 897,011
169991 GALLATIN COUNTY 108,813
170191 PINE GROVE SCHOOL 23,498
170231 KESTER ELEMENTARY 33,424
170271 COHAGEN ELEMENTARY 73,205
170421 SAND SPRINGS ELEMENTARY -  
170521 ROSS ELEMENTARY 40,676
179981 JORDAN PUBLIC SCHOOLS 1,094,158
179991 GARFIELD COUNTY 50,112
180091 BROWNING PUBLIC SCHOOLS 18,229,173
180151 CUT BANK PUBLIC SCHOOLS 5,570,550
180501 EAST GLACIER PARK ELEMENTARY 749,975
180641 MOUNTAIN VIEW ELEMENTARY 120,078
189991 GLACIER COUNTY 36,602
190061 RYEGATE K-12 SCHOOLS 678,611
190411 LAVINA K-12 SCHOOLS 683,936
200011 PHILIPSBURG K-12 SCHOOLS 1,414,279
200081 HALL ELEMENTARY 144,091
200111 DRUMMOND PUBLIC SCHOOLS 1,185,229
209991 GRANITE COUNTY 5,252
210121 DAVEY ELEMENTARY 92,567
210131 BOX ELDER PUBLIC SCHOOLS 3,905,527
210161 HAVRE PUBLIC SCHOOLS 11,857,296
210571 COTTONWOOD ELEMENTARY 179,086
210871 ROCKY BOY PUBLIC SCHOOLS 5,709,181
210881 NORTH STAR SCHOOL 1,434,697
210891 GILDFORD COLONY ELEMENTARY 121,427
220011 CLANCY ELEMENTARY 2,113,186
220041 WHITEHALL PUBLIC SCHOOLS 3,104,114
220051 BASIN ELEMENTARY 69,646
220071 BOULDER ELEMENTARY 1,507,129
220072 JEFFERSON HIGH SCHOOL 2,077,393
220161 CARDWELL ELEMENTARY 333,729
220271 MONTANA CITY ELEMENTARY 2,990,049
230121 STANFORD K-12 SCHOOLS 1,068,391
230251 HOBSON K-12 SCHOOLS 1,003,873
230581 GEYSER PUBLIC SCHOOLS 765,571
240071 CHARLO PUBLIC SCHOOLS 1,599,132
240081 ARLEE PUBLIC SCHOOLS 4,178,836
240231 POLSON PUBLIC SCHOOLS 12,485,132
240281 ST IGNATIUS K-12 SCHOOLS 3,924,386
240301 RONAN PUBLIC SCHOOLS 10,593,647
240331 DAYTON ELEMENTARY SCHOOL 337,913
240351 VALLEY VIEW ELEMENTARY 173,171
240731 SWAN LAKE-SALMON ELEMENTARY 60,873
249991 LAKE COUNTY 101,414
250011 HELENA PUBLIC SCHOOLS 56,119,578
250041 TRINITY ELEMENTARY 285,506
250091 EAST HELENA ELEMENTARY 10,632,925
250131 WOLF CREEK ELEMENTARY 102,580
250271 AUCHARD CREEK ELEMENTARY 70,886
250381 LINCOLN K-12 SCHOOLS 1,456,342
250451 AUGUSTA PUBLIC SCHOOLS 1,261,195
259981 LEWIS & CLARK CO PAYROLL 112,863
259991 PRICKLY PEAR SPECIAL SVC COOP 1,262,262
260101 LIBERTY ELEMENTARY SCHOOL 227,517
260331 CHESTER JOPLIN INVERNESS PUBLIC SCHOOLS 1,846,870
270011 TROY PUBLIC SCHOOLS 3,132,937
270041 LIBBY K-12 SCHOOLS 7,672,128
270131 EUREKA PUBLIC SCHOOLS 5,125,935
270141 FORTINE ELEMENTARY 442,468
270151 MCCORMICK ELEMENTARY 72,285
270241 YAAK ELEMENTARY 46,885
270531 TREGO ELEMENTARY 65,045
279991 LINCOLN COUNTY 72,321
280021 ALDER-UPPER RUBY ELEMENTARY 108,261
280051 SHERIDAN PUBLIC SCHOOLS 1,820,747
280071 TWIN BRIDGES K-12 SCHOOLS 1,608,912
280231 HARRISON K-12 SCHOOLS 571,025
280521 ENNIS K-12 SCHOOLS 3,367,583
289991 MADISON COUNTY -  
290011 CIRCLE PUBLIC SCHOOLS 1,414,488
291341 VIDA ELEMENTARY 245,247
300081 WHITE SULPHUR SPRINGS PUB SCHL 1,314,632
310021 ALBERTON K-12 SCHOOLS 1,320,117
310031 SUPERIOR K-12 SCHOOLS 2,785,551
310061 ST REGIS K-12 SCHOOLS 1,618,225
320011 MISSOULA COUNTY PUBLIC SCHOOLS 73,426,942
320041 HELLGATE ELEMENTARY 10,760,413
320071 LOLO ELEMENTARY 3,681,433
320111 POTOMAC ELEMENTARY 712,072
320141 BONNER ELEMENTARY 2,561,519
320181 WOODMAN ELEMENTARY 281,445
320201 DESMET ELEMENTARY 1,302,116
320231 TARGET RANGE ELEMENTARY 4,162,627
320301 SUNSET ELEMENTARY 152,275
320321 CLINTON ELEMENTARY 1,865,239
320331 SWAN VALLEY ELEMENTARY 306,624
320341 SEELEY LAKE ELEMENTARY 1,302,239
320401 FRENCHTOWN K-12 SCHOOLS 8,451,540
329951 MISSOULA AREA CO-OP 942,841
329991 MISSOULA COUNTY 138,299
330551 ROUNDUP PUBLIC SCHOOLS 3,151,661
330641 MELSTONE PUBLIC SCHOOLS 634,524
340041 LIVINGSTON PUBLIC SCHOOLS 9,740,294
340071 GARDINER PUBLIC SCHOOLS 1,447,041
340091 COOKE CITY ELEMENTARY 60,836
340191 PINE CREEK ELEMENTARY 214,510
340531 SHIELDS VALLEY PUBLIC SCHOOLS 1,544,959
340751 ARROWHEAD ELEMENTARY 465,156
349981 PARK COUNTY 74,469
349991 PARK COUNTY COOPERATIVE 277,886
351591 WINNETT K-12 SCHOOLS 688,808
360021 DODSON PUBLIC SCHOOLS 1,347,283
360121 SACO PUBLIC SCHOOLS 709,741
360141 MALTA PUBLIC SCHOOLS 3,204,399
360201 WHITEWATER SCHOOLS 628,487
369991 PHILLIPS COUNTY -  
370011 HEART BUTTE PUBLIC SCHOOLS 783,768
370021 DUPUYER ELEMENTARY 256,548
370101 CONRAD PUBLIC SCHOOLS 3,183,859
370181 VALIER PUBLIC SCHOOLS 1,352,523
370311 MIAMI ELEMENTARY 172,914
379951 BIG SKY SPECIAL ED CO-OP 1,608,396
379991 PONDERA COUNTY -  
380061 BIDDLE ELEMENTARY 80,972
380791 BROADUS PUBLIC SCHOOLS 1,794,280
380901 SOUTH STACEY ELEMENTARY -  
389951 TRI-COUNTY CO-OP 34,860
390011 DEER LODGE ELEMENTARY 4,820,661
390111 OVANDO ELEMENTARY 67,241
390151 HELMVILLE ELEMENTARY 119,120
390201 GARRISON SCHOOL 95,966
390271 ELLISTON SCHOOL 202,473
390291 AVON ELEMENTARY 154,815
390331 GOLD CREEK ELEMENTARY -  
399951 GREAT DIVIDE EDUCATION SERVICE 578,068
399981 POWELL COUNTY HIGH SCHOOL -  
400051 TERRY K-12 SCHOOLS 997,358
410011 CORVALLIS K-12 SCHOOLS 9,455,831
410021 STEVENSVILLE PUBLIC SCHOOLS 6,007,006
410031 HAMILTON K-12 SCHOOLS 11,025,956
410071 VICTOR K-12 SCHOOLS 1,818,747
410091 DARBY K-12 SCHOOLS 2,225,324
410131 LONE ROCK ELEMENTARY 1,674,006
410151 FLORENCE-CARLTON K-12 SCHOOLS 4,813,053
419951 BITTERROOT VALLEY CO-OP 1,877,288
420051 SIDNEY PUBLIC SCHOOLS 9,258,696
420071 SAVAGE PUBLIC SCHOOLS 1,399,076
420111 BRORSON ELEMENTARY 83,819
420131 FAIRVIEW PUBLIC SCHOOLS 2,658,369
420211 RAU ELEMENTARY 372,294
420861 LAMBERT PUBLIC SCHOOLS 1,328,424
430031 FRONTIER ELEMENTARY 993,198
430091 POPLAR PUBLIC SCHOOLS 10,160,774
430171 CULBERTSON PUBLIC SCHOOLS 3,026,074
430451 WOLF POINT PUBLIC SCHOOLS 6,439,867
430551 BROCKTON PUBLIC SCHOOLS 2,195,446
430641 BAINVILLE K-12 SCHOOLS 2,132,094
430651 FROID PUBLIC SCHOOLS 859,562
440031 BIRNEY ELEMENTARY 54,112
440041 FORSYTH PUBLIC SCHOOLS 2,479,234
440061 LAME DEER PUBLIC SCHOOLS 4,708,498
440121 ROSEBUD PUBLIC SCHOOLS 642,426
440191 COLSTRIP PUBLIC SCHOOLS 5,499,321
440321 ASHLAND PUBLIC SCHOOL 867,525
449991 ROSEBUD COUNTY 86,506
450011 PLAINS PUBLIC SCHOOLS 2,799,355
450021 THOMPSON FALLS PUBLIC SCHOOLS 3,665,666
450061 TROUT CREEK ELEMENTARY 360,650
450091 DIXON ELEMENTARY 629,248
450101 NOXON PUBLIC SCHOOLS 1,618,384
450141 HOT SPRINGS PUBLIC SCHOOLS 1,172,492
459951 CABINET MOUNTAIN CO-OP 439,352
460031 WESTBY K-12 SCHOOLS 791,425
460071 MEDICINE LAKE K-12 SCHOOLS 1,169,965
460201 PLENTYWOOD K-12 SCHOOLS 3,150,508
470011 BUTTE PUBLIC SCHOOLS 28,624,851
470031 RAMSAY ELEMENTARY 820,935
470041 DIVIDE ELEMENTARY 104,580
470051 MELROSE ELEMENTARY -  
479991 SILVER BOW COUNTY 55,204
480051 PARK CITY PUBLIC SCHOOLS 2,144,500
480061 COLUMBUS PUBLIC SCHOOLS 4,420,329
480091 REED POINT PUBLIC SCHOOLS 683,446
480121 MOLT ELEMENTARY -  
480131 FISHTAIL ELEMENTARY 106,212
480311 NYE ELEMENTARY 60,800
480321 RAPELJE PUBLIC SCHOOLS 699,986
480521 ABSAROKEE PUBLIC SCHOOLS 1,605,120
480991 STILLWATER-SWEETGRASS CO-OP 640,585
490011 BIG TIMBER ELEMENTARY 2,038,226
490051 MELVILLE ELEMENTARY 153,919
490161 GREYCLIFF ELEMENTARY 75,045
490291 MCLEOD ELEMENTARY 100,212
499981 SWEET GRASS COUNTY HIGH SCHOOL 1,289,036
499991 SWEET GRASS COUNTY 2,540
500011 CHOTEAU PUBLIC SCHOOLS 2,583,103
500121 BYNUM ELEMENTARY 154,238
500211 FAIRFIELD PUBLIC SCHOOLS 2,472,056
500281 DUTTON-BRADY K-12 1,167,118
500301 POWER PUBLIC SCHOOLS 1,114,110
500451 GOLDEN RIDGE ELEMENTARY 189,110
500611 PENDROY ELEMENTARY 90,334
500751 GREENFIELD ELEMENTARY 518,299
510021 SUNBURST K-12 SCHOOLS 1,505,485
510141 SHELBY PUBLIC SCHOOLS 4,126,957
510211 GALATA ELEMENTARY 44,959
519951 GOLDEN TRIANGLE COOP 18,626
519991 TOOLE COUNTY  -  
520071 HYSHAM SCHOOLS 686,059
530011 GLASGOW K-12 SCHOOLS 5,444,657
530021 FRAZER PUBLIC SCHOOLS 1,375,505
530071 HINSDALE PUBLIC SCHOOLS 709,115
530091 OPHEIM K-12 SCHOOLS 442,149
530131 NASHUA K-12 SCHOOLS 844,064
530231 LUSTRE ELEMENTARY 288,463
540161 HARLOWTON PUBLIC SCHOOLS 2,281,940
540211 JUDITH GAP PUBLIC SCHOOLS 474,825
549981 WHEATLAND COUNTY 36,345
550061 WIBAUX PUBLIC SCHOOL 1,620,617
560021 BILLINGS PUBLIC SCHOOLS 123,190,803
560031 BLUE CREEK ELEMENTARY 1,019,113
560041 CANYON CREEK ELEMENTARY 1,264,176
560071 LAUREL PUBLIC SCHOOLS 11,772,471
560081 ELDER GROVE ELEMENTARY 3,184,595
560151 CUSTER K-12 SCHOOLS 896,839
560171 MORIN ELEMENTARY 472,850
560211 BROADVIEW PUBLIC SCHOOLS 1,391,444
560231 ELYSIAN SCHOOL 2,272,197
560241 HUNTLEY PROJECT K-12 SCHOOLS 5,724,371
560261 LOCKWOOD ELEMENTARY 11,448,743
560371 SHEPHERD PUBLIC SCHOOLS 4,611,807
560411 PIONEER ELEMENTARY 548,030
560521 INDEPENDENT ELEMENTARY 1,655,244
560581 YELLOWSTONE ACADEMY ELEMENTARY 4,453,839
569951 EASTERN YELLOWSTONE CO-OP 447,156
569952 YELLOWSTONE W-CARBON SPEC SERV 947,393
569953 ALLIANCE FOR CURRICULUM ENHANCEMENT 150,594
571104 LEGISLATURE 103,390
573501 SUPT OF PUBLIC INSTRUCTION 7,213,389
573513 GREAT FALLS COLLEGE MSU 607,603
575101 BOARD OF PUBLIC EDUCATION 142,545
575102 COMM OF HIGHER EDUCATION 121,121
575113 SCHOOL FOR THE DEAF & BLIND 5,689,597
576401 DEPARTMENT OF CORRECTIONS 2,584,563
576701 MILITARY AFFAIRS 508,336
585103 UNIVERSITY OF MONTANA 11,810,632
595104 MONTANA STATE UNIVERSITY 5,912,819
605107 NORTHERN MONTANA COLLEGE 1,278,410
615106 MSU - BILLINGS 2,448,718
719901 CSPD REGION 1 -  
719902 CSPD REGION 2 35,093
719904 CSPD REGION 4 -  
729905 RESA REGION 5 202,191