Civic Intelligence

Associated Taxpayers of Idaho Inc

EIN 82-0186939 • 501(c)4 • Boise, ID

Profile

To educate and inform members of the association regarding local and state tax issues.

PO Box 1665Boise, ID 83701

www.ati-taxinfo.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.64x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.40x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-6.5%

Higher net margin than 34% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$111,345

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 35.4% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

-1.8%

Faster asset growth than 49% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

2.7%

Faster revenue growth than 57% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$196,301

Down $3,649 (-1.8%) from 2023

Liabilities

Up

$126,190

Up $16,687 (+15%) from 2023

Net Assets

Down

$70,111

Down $20,336 (-22%) from 2023

Revenue

Up

$314,653

Up $8,382 (+2.7%) from 2023

Expenses

Up

$334,989

Up $5,592 (+1.7%) from 2023

Net Income

Up

-$20,336

Up $2,790 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $81,304Liabilities 2010: $33,336Net Assets 2010: $47,9682010Assets 2011: $76,999Liabilities 2011: $23,943Net Assets 2011: $53,0562011Assets 2012: $80,104Liabilities 2012: $22,996Net Assets 2012: $57,1082012Assets 2013: $62,695Liabilities 2013: $4,280Net Assets 2013: $58,4152013Assets 2014: $71,282Liabilities 2014: $11,437Net Assets 2014: $59,8452014Assets 2015: $100,291Liabilities 2015: $41,036Net Assets 2015: $59,2552015Assets 2016: $69,463Liabilities 2016: $15,256Net Assets 2016: $54,2072016Assets 2017: $113,534Liabilities 2017: $39,558Net Assets 2017: $73,9762017Assets 2018: $122,803Liabilities 2018: $49,052Net Assets 2018: $73,7512018Assets 2019: $110,002Liabilities 2019: $26,658Net Assets 2019: $83,3442019Assets 2020: $138,596Liabilities 2020: $26,926Net Assets 2020: $111,6702020Assets 2021: $155,530Liabilities 2021: $33,731Net Assets 2021: $121,7992021Assets 2022: $227,949Liabilities 2022: $114,376Net Assets 2022: $113,5732022Assets 2023: $199,950Liabilities 2023: $109,503Net Assets 2023: $90,4472023Assets 2024: $196,301Liabilities 2024: $126,190Net Assets 2024: $70,1112024

Highlighted filing

2024

Assets$196,301
Liabilities$126,190
Net Assets$70,111

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $212,3642010Expenses 2011: $209,3572011Expenses 2012: $218,4882012Revenue 2013: $213,826Expenses 2013: $212,519Net Income 2013: $1,3072013Revenue 2014: $202,931Expenses 2014: $201,501Net Income 2014: $1,4302014Revenue 2015: $201,050Expenses 2015: $201,640Net Income 2015: -$5902015Revenue 2016: $201,505Expenses 2016: $206,553Net Income 2016: -$5,0482016Revenue 2017: $239,187Expenses 2017: $219,418Net Income 2017: $19,7692017Revenue 2018: $254,124Expenses 2018: $254,349Net Income 2018: -$2252018Revenue 2019: $266,845Expenses 2019: $257,252Net Income 2019: $9,5932019Revenue 2020: $257,259Expenses 2020: $228,933Net Income 2020: $28,3262020Revenue 2021: $282,824Expenses 2021: $272,695Net Income 2021: $10,1292021Revenue 2022: $301,594Expenses 2022: $309,820Net Income 2022: -$8,2262022Revenue 2023: $306,271Expenses 2023: $329,397Net Income 2023: -$23,1262023Revenue 2024: $314,653Expenses 2024: $334,989Net Income 2024: -$20,3362024

Highlighted filing

2024

Revenue$314,653
Expenses$334,989
Net Income-$20,336

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$1.26$0.70$3.15$3.35$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$1.10$0.90$3.06$3.29$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.28$1.14$1.14$3.02$3.10$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.34$1.22$2.83$2.73$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.27$1.12$2.57$2.29$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.27$0.83$2.67$2.57$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.23$0.49$0.74$2.54$2.54$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.40$0.74$2.39$2.19$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.15$0.54$2.02$2.07$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.41$0.59$2.01$2.02$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.11$0.60$2.03$2.02$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.58$2.14$2.13$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.23$0.57$2.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.24$0.53$2.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.33$0.48$2.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$314,653
Mission and Program Overview

Mission

To educate and inform members of the association regarding local and state tax issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$121,044$137,004▲ $15,960
Prepaid Expenses and Deferred Charges$3,507$3,780▲ $273
Accounts Receivable$3,275$2,950▼ $325
Land, Buildings, and Equipment, Net$948$0▼ $948
Total Assets$199,950$196,301▼ $3,649
Other Assets Total$71,176$52,567▼ $18,609
Liabilities
Other Liabilities$78,978$62,371▼ $16,607
Deferred Revenue$30,490$58,945▲ $28,455
Accounts Payable and Accrued Expenses$35$4,874▲ $4,839
Total Liabilities$109,503$126,190▲ $16,687
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$90,447$70,111▼ $20,336
Total Net Assets Fund Balance$90,447$70,111▼ $20,336
Total Liabilities and Net Assets / Fund Balance$199,950$196,301▼ $3,649

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$11,311-
Other Assets Org$52,567--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Miguel LegarretaPresidentFT$111,345$111,345

Board Members and Trustees

NameTitle
Mark WynnChairman
Jayson RonkImmediate Past Chair
Carrie CookVice-chair
Aaron BanksBoard Member
Aaron HuntBoard Member
Ben DavenportBoard Member
Bill ScogginBoard Member
Brian CookBoard Member
Bryan MillerBoard Member
Corey SurberBoard Member
H James MagnusonBoard Member
Jenni RegimbalBoard Member
Jennifer BennettBoard Member
Jennifer SmithBoard Member
Madison EdigerBoard Member
Matt Van VleetBoard Member
Max PondBoard Member
Michael KeithBoard Member
Nancy JonesBoard Member
Patrick ArmstrongBoard Member
Rick SmithBoard Member
Steven LiechtyBoard Member
Teresa MolitorBoard Member
Thomas KnutsonBoard Member
Timothy KunklemanBoard Member
Wyane MillwardBoard Member
Adrean CavenerExecutive Committee Member
Christine NimsExecutive Committee Member
Gene MarchioroExecutive Committee Member
Hart GilchristExecutive Committee Member
Mark ChilesExecutive Committee Member
Rachel BurkettExecutive Committee Member
Shannon TorgesenExecutive Committee Member
Stephen ThomasExecutive Committee Member
Ben GoodeSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$309,807
Investment Income
$4,846
Other Revenue
$0
Change in Net Assets
$-20,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$199,046
Other Expenses$135,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$100,211$11,134-$111,345
Other Salaries and Wages$56,750$6,306-$63,056
Conferences and Meetings$53,425--$53,425
Insurance$20,671$5,168-$25,839
Occupancy$20,318$5,079-$25,397
Payroll Taxes$12,235$1,359-$13,594
Other Employee Benefits$9,946$1,105-$11,051
Advertising$9,652--$9,652
All Other Expenses$2,714$337-$3,051
Travel$3,000--$3,000
Fees for Services Accounting$2,080$520-$2,600
Other Expenses$1,266$316-$1,582
Depreciation Depletion$758$190-$948
Total Functional Expenses$301,385$33,604$0$334,989
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$54,912
Payroll Taxes$4,145
Vacation Payable$3,314
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is made available at the association's office to anyone within the governing body should they wish to review it.

Form 990, Part VI, Section C, Line 19

The association's governing documents and financial statements are available to the public upon request from the association's office.

Filing and Contact Details

Filer

Filer Name
Associated Taxpayers of Idaho Inc
EIN
82-0186939
Phone
2083445581
Address
PO BOX 1665, BOISE, ID 83701

Signing Officer

Name
Miguel D Legarreta
Title
President
Phone
2083445581
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miguel D Legarreta
Formed
1991
Legal Domicile
Id
Voting Board Members
36
Independent Board Members
35
Employees
2
Volunteers
0

Preparer

Firm
Travis Jeffries Pa
Address
380 E PARKCENTER BLVD SUITE 100, BOISE, ID 83706
Preparer
Kelly D Sonnichsen CPA
Phone
2083455383
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association is a nonprofit community organization and is exempt from income tax under the us internal revenue code section 501(c)(4). The association is not a private foundation. In accordance with fasb asc 740, the association has evaluated its operations as of december 31, 2024 as compared to its original application for tax-exempt nonprofit status. The evaluation also considered the possibility of transactions that may be subject to income tax on unrelated business income. Tax positions considered, but not limited to included: a)the association's characterization of its activities as related or unrelated to its exempt purpose, and b)the association's allocation of revenue and expenses between activities that relate to its exempt purpose and those that could be considered unrelated business income. Upon evaluation, the association does not believe it has any business activities in place that would cause its tax-exempt nonprofit status to not be sustained upon audit, or activities that would be subject to unrelated busniness tax.

Raw XML AppendixShowing 400 of 570 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.

Path#Value
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IRS990/DepreciationDepletionGrp/TotalAmt0948
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IRS990/Form990PartVIISectionAGrp/PersonNm4JENNI REGIMBAL
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK WYNN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARK CHILES
IRS990/Form990PartVIISectionAGrp/PersonNm7PATRICK ARMSTRONG
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL KEITH
IRS990/Form990PartVIISectionAGrp/PersonNm9TERESA MOLITOR
IRS990/Form990PartVIISectionAGrp/PersonNm10BRIAN COOK
IRS990/Form990PartVIISectionAGrp/PersonNm11MADISON EDIGER
IRS990/Form990PartVIISectionAGrp/PersonNm12AARON HUNT
IRS990/Form990PartVIISectionAGrp/PersonNm13RACHEL BURKETT
IRS990/Form990PartVIISectionAGrp/PersonNm14MAX POND
IRS990/Form990PartVIISectionAGrp/PersonNm15STEPHEN THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm16BRYAN MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm17BILL SCOGGIN
IRS990/Form990PartVIISectionAGrp/PersonNm18JENNIFER SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm19THOMAS KNUTSON
IRS990/Form990PartVIISectionAGrp/PersonNm20BEN DAVENPORT
IRS990/Form990PartVIISectionAGrp/PersonNm21H JAMES MAGNUSON
IRS990/Form990PartVIISectionAGrp/PersonNm22GENE MARCHIORO
IRS990/Form990PartVIISectionAGrp/PersonNm23STEVEN LIECHTY
IRS990/Form990PartVIISectionAGrp/PersonNm24ADREAN CAVENER
IRS990/Form990PartVIISectionAGrp/PersonNm25RICK SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm26CARRIE COOK
IRS990/Form990PartVIISectionAGrp/PersonNm27TIMOTHY KUNKLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm28BEN GOODE
IRS990/Form990PartVIISectionAGrp/PersonNm29WYANE MILLWARD
IRS990/Form990PartVIISectionAGrp/PersonNm30AARON BANKS
IRS990/Form990PartVIISectionAGrp/PersonNm31COREY SURBER
IRS990/Form990PartVIISectionAGrp/PersonNm32NANCY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm33JENNIFER BENNETT
IRS990/Form990PartVIISectionAGrp/PersonNm34MATT VAN VLEET
IRS990/Form990PartVIISectionAGrp/PersonNm35HART GILCHRIST
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt32BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt33BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt34BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt35EXECUTIVE COMMITTEE MEMBER
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO EDUCATE AND INFORM MEMBERS OF THE ASSOCIATION REGARDING LOCAL AND STATE TAX ISSUES.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2BOOKS & SUBSCRIPTIONS

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