Civic Intelligence

Idaho School Boards Association Inc

EIN 82-0224921 • 501(c)6 • Boise, ID

Profile

Advancement of education in the state of idaho through proper administration.

199 N Capitol Blvd Ste 503Boise, ID 83702

www.idsba.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.13x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

45th percentile

0.13x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$180,613

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

44th percentile

3.5%

Faster asset growth than 44% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

22%

Faster revenue growth than 80% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,253,391

Up $139,213 (+6.6%) from 2022

Liabilities

Down

$303,063

Down $289,148 (-49%) from 2022

Net Assets

Up

$1,950,328

Up $428,361 (+28%) from 2022

Revenue

Down

$2,365,789

Down $280,307 (-11%) from 2022

Expenses

Down

$2,277,273

Down $196,473 (-7.9%) from 2022

Net Income

Down

$88,516

Down $83,834 (-49%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,536,743Liabilities 2011: $738,958Net Assets 2011: $797,7852011Assets 2014: $1,486,257Liabilities 2014: $646,980Net Assets 2014: $839,2772014Assets 2016: $1,691,544Liabilities 2016: $735,743Net Assets 2016: $955,8012016Assets 2017: $1,687,284Liabilities 2017: $634,138Net Assets 2017: $1,053,1462017Assets 2018: $1,286,070Liabilities 2018: $470,263Net Assets 2018: $815,8072018Assets 2019: $1,584,555Liabilities 2019: $582,009Net Assets 2019: $1,002,5462019Assets 2020: $1,921,151Liabilities 2020: $837,059Net Assets 2020: $1,084,0922020Assets 2021: $2,096,432Liabilities 2021: $699,724Net Assets 2021: $1,396,7082021Assets 2022: $2,114,178Liabilities 2022: $592,211Net Assets 2022: $1,521,9672022Assets 2025: $2,253,391Liabilities 2025: $303,063Net Assets 2025: $1,950,3282025

Highlighted filing

2025

Assets$2,253,391
Liabilities$303,063
Net Assets$1,950,328

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,378,1282011Revenue 2014: $1,022,438Expenses 2014: $1,013,038Net Income 2014: $9,4002014Revenue 2016: $1,500,026Expenses 2016: $1,466,314Net Income 2016: $33,7122016Revenue 2017: $1,623,062Expenses 2017: $1,523,348Net Income 2017: $99,7142017Revenue 2018: $1,457,576Expenses 2018: $1,694,175Net Income 2018: -$236,5992018Revenue 2019: $2,000,236Expenses 2019: $1,813,497Net Income 2019: $186,7392019Revenue 2020: $2,045,639Expenses 2020: $1,964,093Net Income 2020: $81,5462020Revenue 2021: $2,086,050Expenses 2021: $1,837,049Net Income 2021: $249,0012021Revenue 2022: $2,646,096Expenses 2022: $2,473,746Net Income 2022: $172,3502022Revenue 2025: $2,365,789Expenses 2025: $2,277,273Net Income 2025: $88,5162025

Highlighted filing

2025

Revenue$2,365,789
Expenses$2,277,273
Net Income$88,516

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 4, 2025
Return Version
2024v5.0
Gross Receipts
$2,365,789
Mission and Program Overview

Mission

To provide leadership and services to local school boards for the benefit of students and for the advocacy of public education.

Advancement of education in the state of idaho through proper administration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,215,621$976,620▼ $239,001
Cash and Non-Interest-Bearing Accounts$326,547$610,093▲ $283,546
Land, Buildings, and Equipment, Net$516,680$538,158▲ $21,478
Prepaid Expenses and Deferred Charges$97,780$100,465▲ $2,685
Accounts Receivable$19,791$28,055▲ $8,264
Total Assets$2,176,419$2,253,391▲ $76,972
Liabilities
Deferred Revenue$267,992$232,926▼ $35,066
Accounts Payable and Accrued Expenses$75,592$70,137▼ $5,455
Total Liabilities$343,584$303,063▼ $40,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,832,835$1,950,328▲ $117,493
Total Net Assets Fund Balance$1,832,835$1,950,328▲ $117,493
Total Liabilities and Net Assets / Fund Balance$2,176,419$2,253,391▲ $76,972

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$512,675$120,820$633,495
Equipment$25,483$55,899$81,382
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Misty SwansonExecutive DiFT$161,319$19,294$180,613
Misty SwansonExecutive Director-$161,319$19,294$180,613

Board Members and Trustees

NameTitle
Teresa RaeChair - 1
Polley McleodChair - 2
Jason KnoppChair - 3
Eric SmallwoodChair - 4
Lon HarringtonChair - 5
Kristin GalbraithChair - 6
Brett PlummerChair - 7
Matt FryeChair - 8
Anne RitterChair - 9
Brian PyperPresident
Jason SevyPresident-el
Brandee KlineVice Chair -
Charlette KremerVice Chair -
Holly AllenVice Chair -
Jamie TurnerVice Chair -
Karen PyronVice Chair -
Leslie BakerVice Chair -
Pamela WagonerVice Chair -
Raini HaydenVice Chair -
Rich MeyerVice Chair -
Starr OlsenPast Preside
Lori FrasureVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$71,237
Program Service Revenue
$2,229,997
Investment Income
$63,755
Other Revenue
$800
All Other Contributions
$71,237
Change in Net Assets
$88,516

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,365,789
Revenue Not Reported on Form 990
$28,978
Total Revenue per Audited Statements
$2,394,767
Total Revenue per Form 990
$2,365,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,157,960
Other Expenses$1,119,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$490,972
Current Officers, Directors, Trustees, and Key Employees---$362,026
Other Employee Benefits---$116,826
Pension Plan Contributions---$110,809
All Other Expenses---$85,269
Payroll Taxes---$77,327
Office Expenses---$49,133
Information Technology---$47,560
Other Expenses---$45,401
Travel---$39,431
Fees for Services Legal---$33,223
Occupancy---$32,598
Fees for Services Accounting---$30,401
Depreciation Depletion---$23,818
Insurance---$7,670
Fees for Service Investment Mgmnt Fees---$5,458
Total Functional Expenses$0$0$0$2,277,273

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,277,274
Expenses per Audited Statements$2,277,273
Total Expenses per Form 990$2,277,273
Expenses Not Reported on Form 990$1
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Membership in the association consists of district and charter school board members in the state of idaho.

Form 990, Page 6, Part VI, Line 7A

During the annual business session of the organization, the members who are present elect the president-elect and the vice president.

Form 990, Page 6, Part VI, Line 7B

Changes to the organization's bylaws are subject to member approval.

Form 990, Page 6, Part VI, Line 11B

The executive director reviews a complete copy of the form 990 return and then forwards the form 990 to teh finance committee for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy; this is performed by verbal acknowledgement at each meeting.

Form 990, Page 6, Part VI, Line 15A

The executive committee meets with the executive director prior to each spring board meeting to go over goals and accomplishments. Based on the review, the executive committee recommends compensation changes, if any, to the executive board. The executive board approves/disapproves changes to the executive director's compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Idaho School Boards Association
EIN
82-0224921
Phone
2088541476
Address
199 N CAPITOL BLVD STE 503, BOISE, ID 83702

Signing Officer

Name
Misty Swanson
Title
Executive Director
Phone
2088541476
Signed
2025-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Misty Swanson
Formed
1942
Legal Domicile
Id
Voting Board Members
22
Independent Board Members
22
Employees
10
Volunteers
22

Preparer

Firm
Zwygart John & Associates Cpas Pllc
Address
16130 N MERCHANT WAY STE 120, NAMPA, ID 83687
Preparer
Jordan Zwygart
Phone
2084594649
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -1

Financial Statement Notes

Schedule D, Page 3, Part X

The accounting standard on accounting for uncertainty in income taxes addressed the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon the ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2025 or 2024.

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 1

Raw XML AppendixShowing 400 of 518 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt075592
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt070137
IRS990/AccountsReceivableGrp/BOYAmt019791
IRS990/AccountsReceivableGrp/EOYAmt028055
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ADVANCEMENT OF EDUCATION IN THE STATE OF IDAHO THROUGH PROPER ADMINISTRATION.
IRS990/AllOtherContributionsAmt071237
IRS990/AllOtherExpensesGrp/TotalAmt085269
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MISTY SWANSON
IRS990/BooksInCareOfDetail/PhoneNum02088541476
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0199 N CAPITOL BLVD 503
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOISE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083702
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0326547
IRS990/CashNonInterestBearingGrp/EOYAmt0610093
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0362026
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt071237
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt063755
IRS990/CYOtherExpensesAmt01119313
IRS990/CYOtherRevenueAmt0800
IRS990/CYProgramServiceRevenueAmt02229997
IRS990/CYRevenuesLessExpensesAmt088516
IRS990/CYSalariesCompEmpBnftPaidAmt01157960
IRS990/CYTotalExpensesAmt02277273
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02365789
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0267992
IRS990/DeferredRevenueGrp/EOYAmt0232926
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt023818
IRS990/Desc0IMPROVED THE EFFECTIVENESS OF 115 IDAHO SCHOOL DISTRICT BOARDS AND 57 CHARTER SCHOOLS BY PROVIDING TRAINING, LEGAL, POLICY SERVICES AND AFFORDABLE INSURANCE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt030401
IRS990/FeesForServicesLegalGrp/TotalAmt033223
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt05458
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt152.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt162.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt172.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt182.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt192.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt202.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt212.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt222.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd21X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt019294
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
IRS990/Form990PartVIISectionAGrp/PersonNm0MISTY SWANSON
IRS990/Form990PartVIISectionAGrp/PersonNm1HOLLY ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm2LESLIE BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm3LORI FRASURE
IRS990/Form990PartVIISectionAGrp/PersonNm4MATT FRYE
IRS990/Form990PartVIISectionAGrp/PersonNm5KRISTIN GALBRAITH
IRS990/Form990PartVIISectionAGrp/PersonNm6LON HARRINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm7RAINI HAYDEN
IRS990/Form990PartVIISectionAGrp/PersonNm8BRANDEE KLINE
IRS990/Form990PartVIISectionAGrp/PersonNm9JASON KNOPP
IRS990/Form990PartVIISectionAGrp/PersonNm10CHARLETTE KREMER
IRS990/Form990PartVIISectionAGrp/PersonNm11POLLEY MCLEOD
IRS990/Form990PartVIISectionAGrp/PersonNm12RICH MEYER
IRS990/Form990PartVIISectionAGrp/PersonNm13STARR OLSEN
IRS990/Form990PartVIISectionAGrp/PersonNm14BRETT PLUMMER
IRS990/Form990PartVIISectionAGrp/PersonNm15BRIAN PYPER
IRS990/Form990PartVIISectionAGrp/PersonNm16KAREN PYRON
IRS990/Form990PartVIISectionAGrp/PersonNm17TERESA RAE
IRS990/Form990PartVIISectionAGrp/PersonNm18ANNE RITTER
IRS990/Form990PartVIISectionAGrp/PersonNm19JASON SEVY
IRS990/Form990PartVIISectionAGrp/PersonNm20ERIC SMALLWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm21JAMIE TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm22PAMELA WAGONER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0161319
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR - 8
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR - 6
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR - 5
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR - 3
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHAIR - 2
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt13PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHAIR - 7
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHAIR - 1
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHAIR - 9
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT-EL
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHAIR - 4
IRS990/Form990PartVIISectionAGrp/TitleTxt21VICE CHAIR -
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE CHAIR -
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01942
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt022
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02365789
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt047560
IRS990/InsuranceGrp/TotalAmt07670
IRS990/InvestmentIncomeGrp/ExclusionAmt063755
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt063755
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0176719
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0516680
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0538158
IRS990/LandBldgEquipCostOrOtherBssAmt0714877
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE LEADERSHIP AND SERVICES TO LOCAL SCHOOL BOARDS FOR THE BENEFIT OF STUDENTS AND FOR THE ADVOCACY OF PUBLIC EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01832835
IRS990/NetAssetsOrFundBalancesEOYAmt01950328
IRS990/NetUnrlzdGainsLossesInvstAmt028978
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01832835
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01950328
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt032598
IRS990/OfficeExpensesGrp/TotalAmt049133
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0116826
IRS990/OtherExpensesGrp/Desc0CONVENTION AND TRAINING
IRS990/OtherExpensesGrp/Desc1INSURANCE DIVIDEND PAYMEN
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3NATIONAL DUES
IRS990/OtherExpensesGrp/TotalAmt0364430
IRS990/OtherExpensesGrp/TotalAmt1300000
IRS990/OtherExpensesGrp/TotalAmt254921
IRS990/OtherExpensesGrp/TotalAmt345401
IRS990/OtherRevenueMiscGrp/Desc0GAIN/LOSS ON DISPOSAL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0800
IRS990/OtherRevenueTotalAmt0800
IRS990/OtherSalariesAndWagesGrp/TotalAmt0490972
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt077327
IRS990/PensionPlanContributionsGrp/TotalAmt0110809
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt097780
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0100465
IRS990/PrincipalOfficerNm0MISTY SWANSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTIONS & WORKSHOP
IRS990/ProgramServiceRevenueGrp/Desc2INSURANCE ROYALTY/REBATES
IRS990/ProgramServiceRevenueGrp/Desc3ROYALTY INCOME
IRS990/ProgramServiceRevenueGrp/Desc4MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0757462
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1552344
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2300000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3256286
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4202598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0757462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1552344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2300000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3256286
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4202598
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt037567
IRS990/PYInvestmentIncomeAmt054598
IRS990/PYOtherExpensesAmt0741384
IRS990/PYProgramServiceRevenueAmt01846780
IRS990/PYRevenuesLessExpensesAmt0155036
IRS990/PYSalariesCompEmpBnftPaidAmt01042525
IRS990/PYTotalExpensesAmt01783909
IRS990/PYTotalRevenueAmt01938945
IRS990/ReconcilationRevenueExpnssAmt088516
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01215621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0976620
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0512675
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0120820
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0633495
IRS990ScheduleD/EquipmentGrp/BookValueAmt025483
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055899
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt081382
IRS990ScheduleD/ExpensesNotReportedAmt01
IRS990ScheduleD/ExpensesSubtotalAmt02277273
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt028978
IRS990ScheduleD/OtherExpensesIncludedAmt01
IRS990ScheduleD/RevenueNotReportedAmt028978
IRS990ScheduleD/RevenueSubtotalAmt02365789
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSED THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON THE ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2025 OR 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0538158
IRS990ScheduleD/TotalExpensesPerForm990Amt02277273
IRS990ScheduleD/TotalRevenuePerForm990Amt02365789
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02394767
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02277274
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161319
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt019294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MISTY SWANSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180613
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE ASSOCIATION CONSISTS OF DISTRICT AND CHARTER SCHOOL BOARD MEMBERS IN THE STATE OF IDAHO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE ANNUAL BUSINESS SESSION OF THE ORGANIZATION, THE MEMBERS WHO ARE PRESENT ELECT THE PRESIDENT-ELECT AND THE VICE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES TO THE ORGANIZATION'S BYLAWS ARE SUBJECT TO MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS A COMPLETE COPY OF THE FORM 990 RETURN AND THEN FORWARDS THE FORM 990 TO TEH FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY; THIS IS PERFORMED BY VERBAL ACKNOWLEDGEMENT AT EACH MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE COMMITTEE MEETS WITH THE EXECUTIVE DIRECTOR PRIOR TO EACH SPRING BOARD MEETING TO GO OVER GOALS AND ACCOMPLISHMENTS. BASED ON THE REVIEW, THE EXECUTIVE COMMITTEE RECOMMENDS COMPENSATION CHANGES, IF ANY, TO THE EXECUTIVE BOARD. THE EXECUTIVE BOARD APPROVES/DISAPPROVES CHANGES TO THE EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • $1M-$5M nonprofits