Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Boise Education Association Inc
EIN 82-0294939 • 501(c)6 • Boise, ID
Profile
None
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.08x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
41st percentile
Higher top officer pay than 41% of similar nonprofits.
Top officer pay equals 55.1% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Balance Sheet
Assets
Up$1,138,588
Up $69,373 (+6.5%) from 2023
Liabilities
Down$96,364
Down $5,421 (-5.3%) from 2023
Net Assets
Up$1,042,224
Up $74,794 (+7.7%) from 2023
Revenue
Down$194,854
Down $4,893 (-2.4%) from 2023
Expenses
Down$192,264
Down $5,796 (-2.9%) from 2023
Net Income
Up$2,590
Up $903 (+54%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,138,588
- Liabilities
- $96,364
- Net assets
- $1,042,224
- Revenue
- $194,854
- Expenses
- $192,264
- Net income
- $2,590
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Apr 17, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $194,854
Mission and Program Overview
Mission
None
Organized for the purpose of advancing education and improving instructional opportunities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $611,179 | $694,849 | ▲ $83,670 |
| Savings and Temporary Cash Investments | $367,166 | $358,448 | ▼ $8,718 |
| Accounts Receivable | $79,053 | $79,198 | ▲ $145 |
| Land, Buildings, and Equipment, Net | $11,617 | $5,893 | ▼ $5,724 |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $1,069,215 | $1,138,588 | ▲ $69,373 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $89,685 | $90,163 | ▲ $478 |
| Mortgage Notes Payable Secured by Investment Property | $12,100 | $6,201 | ▼ $5,899 |
| Total Liabilities | $101,785 | $96,364 | ▼ $5,421 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $967,430 | $1,042,224 | ▲ $74,794 |
| Total Net Assets Fund Balance | $967,430 | $1,042,224 | ▲ $74,794 |
| Total Liabilities and Net Assets / Fund Balance | $1,069,215 | $1,138,588 | ▲ $69,373 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $5,893 | $24,200 | $30,093 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lara Luthy | President | FT | $85,290 | $22,215 | $107,505 |
Board Members and Trustees
| Name | Title |
|---|---|
| Katie Tunca | Election Chair |
| Pam Mackie | ESP Chair (As of 7/24) |
| Zoraida Juarez | Membership Chair (As of 7/24) |
| Amanda Shindle | Public Relations Chair |
| Lisa Ozuna - Government | Relations Chair (Until 7/23) |
| Emily Hammond | Vice President |
| Jesse Randolph | Elementary Director |
| Sarah Royter | Elementary Director |
| Sonia Galaviz | Elementary Director |
| Kim Ross | High School Director |
| Leslie Evans-Boxer | High School Director |
| Sean Boston | High School Director (Until 7/23) |
| Amber Armstrong | IEA Board |
| Sheila Dengler-Shaw | IEA Board |
| Tabitha Miller | IEA Board (As of 8/23) |
| Erin Stutzman | IEA Board (Until 7/23) |
| Bob Stefanakos | Junior High Director |
| Mark Anderson | Junior High Director |
| Hester Comstock | Govt Relations |
| Deborah Haley-Hughes | IEA Comm Liaison (Until 7/23) |
| Katie Burkhardt | Secretary |
| John McCrostie | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,963
- Program Service Revenue
- $179,323
- Investment Income
- $11,568
- Other Revenue
- $0
- All Other Contributions
- $3,963
- Change in Net Assets
- $2,590
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $108,410 |
| Salaries, Compensation, and Employee Benefits | $80,063 |
| Grants and Similar Amounts Paid | $3,791 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $73,839 |
| Conferences and Meetings | - | - | - | $50,735 |
| Travel | - | - | - | $24,908 |
| Fees for Services Accounting | - | - | - | $8,900 |
| Depreciation Depletion | - | - | - | $5,724 |
| Office Expenses | - | - | - | $5,715 |
| Other Salaries and Wages | - | - | - | $4,500 |
| Grants to Domestic Individuals | - | - | - | $3,791 |
| Other Employee Benefits | - | - | - | $1,341 |
| Other Expenses | - | - | - | $1,294 |
| Insurance | - | - | - | $1,137 |
| Payments to Affiliates | - | - | - | $468 |
| Payroll Taxes | - | - | - | $383 |
| Occupancy | - | - | - | $280 |
| Total Functional Expenses | $0 | $0 | $0 | $192,264 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 6
“Active Members: These members are instructional, administrative and non-certified employees of the Independent School District of Boise City that have voting rights to elect Executive Board members and to ratify contracts. Associate Members: These members are substitutes and reserve members (e.g. employees on a leave of absence) and they do not have voting rights per the membership guidelines of the Organization.”
Form 990, Part VI, Section A, line 7A
“Every Active Category member has one vote to elect Executive Board members.”
Form 990, Part VI, Section A, line 7B
“Active Certified members have the right to ratify proposed master contracts between the school district and the association (one person, one vote).”
Form 990, Part VI, Section A, line 8B
“The Organization does not have any committees with the authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, line 11B
“The Form 990 is reviewed in full by the Board of Directors at a meeting prior to filing.”
Form 990, Part VI, Section B, line 12C
“The Association has a conflict of interest policy in place. The policy covers the Board of Directors, Officers, and employees of the Association. The policy is reviewed on an annual basis and if a conflict of interest were found to exist, the interested director would recuse themselves from voting on the issue.”
Form 990, Part VI, Section B, line 15
“The President's salary is paid by the Boise School District. The compensation amount is determined using the Boise School District salary schedule negotiated by the District and BEA negotiations team based on a combination of education and years of service, and is reviewed annually by the school district.”
Form 990, Part VI, Section C, line 19
“The Boise Education Association is not subject to open records laws; therefore, documents are not available to the public.”
Form 990, Part VII, Section A, Line 1A, Column F:
“The Organization participates in the Public Employee Retirement System of Idaho, a defined benefit plan, due to the size and varied participants in this plan the actuarial value is not calculated on a per employee basis. The amount included in Column F for deferred compensation includes the actual contributions to the plan, but does not include any amount for a reasonable estimate of the increase in actuarial value.”
Filing and Contact Details
Filer
- Filer Name
- Boise Education Association Inc
- EIN
- 82-0294939
- Phone
- 2083454450
- Address
- 620 N Sixth St, Boise, ID 83702
Signing Officer
- Name
- Lara Luthy
- Title
- BEA President
- Phone
- 2083454450
- Signed
- 2025-04-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lara Luthy
- Formed
- 1971
- Legal Domicile
- Id
- Voting Board Members
- 19
- Independent Board Members
- 18
- Employees
- 1
- Volunteers
- 125
Preparer
- Firm
- Eide Bailly LLP
- Address
- 877 W Main St Ste 800, Boise, ID 83702-5858
- Preparer
- Kimberly C Nelson CPA
- Phone
- 2083447150
Supplemental Narrative
Financial Statement Notes
Part X, Line 2:
“The Association believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Association would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”
Raw XML AppendixShowing 400 of 476 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/Desc | 0 | Boise Education Association, Inc. (the Association) is a not-for-profit entity organized for the purpose of advancing education and improving instructional opportunities for all and engaging in labor-related activities for the benefit of the education profession. Membership is comprised of employees of the Boise School District, which constitutes Region 7 of the Idaho Education Association (IEA). The Association successfully negotiated a Collective Bargaining Agreement for 2024-25. It provided an estimated 13 professional development sessions with credits available for re-certification for members. |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Election Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | IEA Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Junior High Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | IEA Board (Until 7/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Public Relations Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | High School Director (Until 7/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Relations Chair (Until 7/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | IEA Comm Liaison (Until 7/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Junior High Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | High School Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | IEA Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | High School Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | Govt Relations |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | IEA Board (As of 8/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | ESP Chair (As of 7/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | Membership Chair (As of 7/24) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 3791 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 1 |
| IRS990/GrossReceiptsAmt | 0 | 194854 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1137 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 11568 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11568 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 611179 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 694849 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 24200 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 11617 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5893 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 30093 |
| IRS990/LegalDomicileStateCd | 0 | ID |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | None |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 12100 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6201 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 967430 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1042224 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 72204 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 967430 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1042224 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 280 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5715 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1341 |
| IRS990/OtherExpensesGrp/Desc | 0 | Professional Developmen |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment Lease |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9249 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1294 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4500 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 468 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 383 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Lara Luthy |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Member Dues |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 179323 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 179323 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2332 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 11346 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14777 |
| IRS990/PYOtherExpensesAmt | 0 | 113429 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 182638 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1687 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 73285 |
| IRS990/PYTotalExpensesAmt | 0 | 198060 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 199747 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2590 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 367166 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 358448 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5893 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 24200 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 30093 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Association believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Association would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5893 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 3791 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Student Success Grants |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 22 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | All grants and/or donations are approved by the Executive Board based on specific circumstances around the donation and if those circumstances meet the Organization's purpose (advancing education and improving instructional opportunities). |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 85290 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 10830 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 9077 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 2308 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Lara Luthy |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 107505 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The President is compensated by the Boise School District, an unrelated organization. The President's full compensation and benefits ($107,504) is reported on Part VII and Schedule J. The Boise Education Association reimburses the Boise School District according to a formula agreed upon by both organizations. The amount of $73,839 was reimbursed by the Boise Education Association and included in Part IX of the 990 for the tax year. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part II: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt | 0 | Help teachers with special projects for students in their classroom. |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt | 1 | Help teachers with special projects for students in their classroom. |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 0 | Zoraida Juarez |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 1 | Emily Hammond |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt | 0 | 188 |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt | 1 | 185 |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Board Member (Membership Chair) |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | Board Member (Vice President) |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt | 0 | Student Success Grant |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt | 1 | Student Success Grant |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Active Members: These members are instructional, administrative and non-certified employees of the Independent School District of Boise City that have voting rights to elect Executive Board members and to ratify contracts. Associate Members: These members are substitutes and reserve members (e.g. employees on a leave of absence) and they do not have voting rights per the membership guidelines of the Organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Every Active Category member has one vote to elect Executive Board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Active Certified members have the right to ratify proposed master contracts between the school district and the association (one person, one vote). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization does not have any committees with the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Form 990 is reviewed in full by the Board of Directors at a meeting prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Association has a conflict of interest policy in place. The policy covers the Board of Directors, Officers, and employees of the Association. The policy is reviewed on an annual basis and if a conflict of interest were found to exist, the interested director would recuse themselves from voting on the issue. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The President's salary is paid by the Boise School District. The compensation amount is determined using the Boise School District salary schedule negotiated by the District and BEA negotiations team based on a combination of education and years of service, and is reviewed annually by the school district. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Boise Education Association is not subject to open records laws; therefore, documents are not available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The Organization participates in the Public Employee Retirement System of Idaho, a defined benefit plan, due to the size and varied participants in this plan the actuarial value is not calculated on a per employee basis. The amount included in Column F for deferred compensation includes the actual contributions to the plan, but does not include any amount for a reasonable estimate of the increase in actuarial value. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VII, Section A, Line 1a, Column F: |
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