Civic Intelligence

Boise Education Association Inc

990 • Fiscal year 2014 • EIN 82-0294939

Sep 01, 2013 to Aug 31, 2014 • Filed on Jul 07, 2015

Organization ProfileBOISEEA.ORG
620 N Sixth St83702

(208) 345-4450

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

62nd percentile

6.7%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

45th percentile

$50,762

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 27.7% of source-year revenue.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

57th percentile

6.3%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$709,561

Up $41,902 (+6.3%) from 2013

Net Assets

Up

$704,409

Up $52,738 (+8.1%) from 2013

Liabilities

Down

$5,152

Down $10,836 (-68%) from 2013

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin62nd percentile

Revenue

$183,235

No earlier filing loaded for comparison.

Expenses

Down

$171,000

Down $3,175 (-1.8%) from 2013

Net Income

$12,235

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $556,797Liabilities 2010: $4,744Net Assets 2010: $552,0532010Assets 2011: $590,521Liabilities 2011: $4,350Net Assets 2011: $586,1712011Assets 2012: $618,723Liabilities 2012: $4,942Net Assets 2012: $613,7812012Assets 2013: $667,659Liabilities 2013: $15,988Net Assets 2013: $651,6712013Assets 2014: $709,561Liabilities 2014: $5,152Net Assets 2014: $704,4092014Assets 2015: $734,289Liabilities 2015: $39,866Net Assets 2015: $694,4232015Assets 2016: $746,907Liabilities 2016: $38,427Net Assets 2016: $708,4802016Assets 2017: $775,239Liabilities 2017: $27,555Net Assets 2017: $747,6842017Assets 2018: $892,683Liabilities 2018: $91,606Net Assets 2018: $801,0772018Assets 2019: $811,978Liabilities 2019: $14,913Net Assets 2019: $797,0652019Assets 2020: $1,050,862Liabilities 2020: $189,926Net Assets 2020: $860,9362020Assets 2021: $1,058,148Liabilities 2021: $31,751Net Assets 2021: $1,026,3972021Assets 2022: $974,526Liabilities 2022: $31,251Net Assets 2022: $943,2752022Assets 2023: $1,069,215Liabilities 2023: $101,785Net Assets 2023: $967,4302023Assets 2024: $1,138,588Liabilities 2024: $96,364Net Assets 2024: $1,042,2242024

Highlighted filing

2014

Assets$709,561
Liabilities$5,152
Net Assets$704,409
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0Revenue 2010: $201,251Expenses 2010: $176,740Net Income 2010: $24,5112010Expenses 2011: $189,3402011Expenses 2012: $190,3912012Expenses 2013: $174,1752013Revenue 2014: $183,235Expenses 2014: $171,000Net Income 2014: $12,2352014Revenue 2015: $190,025Expenses 2015: $174,668Net Income 2015: $15,3572015Revenue 2016: $202,065Expenses 2016: $189,956Net Income 2016: $12,1092016Revenue 2017: $198,878Expenses 2017: $193,229Net Income 2017: $5,6492017Revenue 2018: $195,766Expenses 2018: $161,797Net Income 2018: $33,9692018Revenue 2019: $219,126Expenses 2019: $209,986Net Income 2019: $9,1402019Revenue 2020: $200,355Expenses 2020: $163,673Net Income 2020: $36,6822020Revenue 2021: $207,022Expenses 2021: $148,747Net Income 2021: $58,2752021Revenue 2022: $208,443Expenses 2022: $171,880Net Income 2022: $36,5632022Revenue 2023: $199,747Expenses 2023: $198,060Net Income 2023: $1,6872023Revenue 2024: $194,854Expenses 2024: $192,264Net Income 2024: $2,5902024

Highlighted filing

2014

Revenue$183,235
Expenses$171,000
Net Income$12,235
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jul 7, 2015
Return Version
2013v4.0
Gross Receipts
$183,235
Mission and Program Overview

Mission

TEACHERS UNION

Organized for the purpose of advancing education and improving instructional opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$404,314-
Savings and Temporary Cash Investments$663,165$299,649▼ $363,516
Accounts Receivable$2,588$4,103▲ $1,515
Land, Buildings, and Equipment, Net$1,706$1,295▼ $411
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$667,659$709,561▲ $41,902
Liabilities
Accounts Payable and Accrued Expenses$15,988$5,152▼ $10,836
Total Liabilities$15,988$5,152▼ $10,836
Net Assets / Fund Balance
Unrestricted Net Assets$651,671$704,409▲ $52,738
Total Net Assets Fund Balance$651,671$704,409▲ $52,738
Total Liabilities and Net Assets / Fund Balance$667,659$709,561▲ $41,902

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,295$2,844$4,139
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie MyersPresidentFT$38,995$11,767$50,762

Board Members and Trustees

NameTitle
Chris PickfordInsurance Chair
Emily HammondVice President
Adria SamanoElementary Director
Becky AllenElementary Director
Christine SimonElementary Director
Pat St TourangeauHigh School Director
Ron FreemanHigh School Director
Cindy SchaffeldIea Board
Frank RobinsonIea Board
Layne McinellyIea Board
Sonia GalavizIea Board
Connie BuckleyJunior High Director
Teresa NobleJunior High Director
Kari OverallNea Board
Randi SinclairCHILDREN'S FUND
John MccrostieElection Secretary
Rachelle BernardEsp Steering
Debbie RandolphGovernment Relations
Barbara SmithSecretary
Tracy BlenkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,920
Program Service Revenue
$0
Investment Income
$5,268
Other Revenue
$3,047
Change in Net Assets
$12,235

Audited Revenue Reconciliation

Revenue per Audited Statements
$183,235
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$49,803
Total Revenue per Audited Statements
$233,038
Total Revenue per Form 990
$183,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,774
Salaries, Compensation, and Employee Benefits$56,226
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---$50,762
Conferences and Meetings---$36,967
Travel---$16,774
Insurance---$13,107
Advertising---$12,835
Office Expenses---$9,835
Payroll Taxes---$5,314
Fees for Services Accounting---$4,450
Other Expenses---$805
Information Technology---$597
Depreciation Depletion---$411
Other Employee Benefits---$150
Total Functional Expenses$0$0$0$171,000

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$180,300
Expenses per Audited Statements$171,000
Total Expenses per Form 990$171,000
Expenses Not Reported on Form 990$9,300
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,375
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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 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 11

“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 15

“The president's salary is paid by the boise school district. The compensation amount is determined and 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 VI, SECTION B, LINE 15A:

“The bea president's salary is paid by the boise school district. The compensation amount is determined and reviewed by the boise school district. The bea reimburses the district for a portion of the salary paid per an agreement between the district and the organization.”

Filing and Contact Details

Filer

EIN
82-0294939
Phone
2083454450

Signing Officer

Name
Stephanie Myers
Title
Bea President
Phone
2083454450
Signed
2015-07-07

Organization Details

Principal Officer
Stephanie Myers
Formed
1971
Legal Domicile
Id
Voting Board Members
21
Independent Board Members
20
Employees
1
Volunteers
125

Preparer

Preparer
Kim Hunwardsen CPA
Phone
2083447150
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No change in organization's oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The association is organized as an idaho nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under the internal revenue code as an organization described in 501(c)(6). The entity is annually required to file a return of organization exempt from income tax (form 990) with the irs. The organization 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 organization 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.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4ELECTION SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5ELEMENTARY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ELEMENTARY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7ELEMENTARY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8JUNIOR HIGH DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9JUNIOR HIGH DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10HIGH SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11HIGH SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12IEA BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13IEA BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt14IEA BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15INSURANCE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16GOVERNMENT RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHILDREN'S FUND
IRS990/Form990PartVIISectionAGrp/TitleTxt18ESP STEERING
IRS990/Form990PartVIISectionAGrp/TitleTxt19NEA BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt20IEA BOARD
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt02375
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0183235
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0597
IRS990/InsuranceGrp/TotalAmt013107
IRS990/InvestmentIncomeGrp/ExclusionAmt05268
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05268
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0404314
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02844
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01706
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01295
IRS990/LandBldgEquipCostOrOtherBssAmt04139
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0174920
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TEACHERS' UNION
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0651671
IRS990/NetAssetsOrFundBalancesEOYAmt0704409
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02375
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02375
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt040503
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt09835
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0150
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc1EQUIPMENT LEASE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt08337
IRS990/OtherExpensesGrp/TotalAmt17190
IRS990/OtherExpensesGrp/TotalAmt23466
IRS990/OtherExpensesGrp/TotalAmt3805
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0672
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0672
IRS990/OtherRevenueTotalAmt0672
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt05314
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0STEPHANIE MYERS
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0180677
IRS990/PYGrantsAndSimilarPaidAmt01795
IRS990/PYInvestmentIncomeAmt08042
IRS990/PYOtherExpensesAmt0116763
IRS990/PYOtherRevenueAmt03099
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt017643
IRS990/PYSalariesCompEmpBnftPaidAmt055617
IRS990/PYTotalExpensesAmt0174175
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0191818
IRS990/ReconcilationRevenueExpnssAmt012235
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0672
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0663165
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0299649
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt09300
IRS990ScheduleD/DonatedServicesUseFcltsAmt09300
IRS990ScheduleD/EquipmentGrp/BookValueAmt01295
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02844
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04139
IRS990ScheduleD/ExpensesNotReportedAmt09300
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0171000
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt040503
IRS990ScheduleD/RevenueNotReportedAmt049803
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0183235
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN 501(C)(6). THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. THE ORGANIZATION 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 ORGANIZATION 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01295
IRS990ScheduleD/TotalExpensesPerForm990Amt0171000
IRS990ScheduleD/TotalRevenuePerForm990Amt0183235
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0233038
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0180300
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVE MEMBERS: THESE MEMBERS ARE INSTRUCTIONAL, ADMINISTRATIVE AND NON CERTIFIED EMPLOYEES 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/ExplanationTxt1EVERY ACTIVE CATEGORY MEMBER HAS ONE VOTE TO ELECT EXECUTIVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVE CERTIFIED MEMBERS HAVE THE RIGHT TO RATIFY PROPOSED MASTER CONTRACTS BETWEEN THE SCHOOL DISTRICT AND THE ASSOCIATION (ONE PERSON, ONE VOTE).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED IN FULL BY THE BOARD OF DIRECTORS AT A MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT'S SALARY IS PAID BY THE BOISE SCHOOL DISTRICT. THE COMPENSATION AMOUNT IS DETERMINED AND REVIEWED ANNUALLY BY THE SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOISE EDUCATION ASSOCIATION IS NOT SUBJECT TO OPEN RECORDS LAWS; THEREFORE, DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BEA PRESIDENT'S SALARY IS PAID BY THE BOISE SCHOOL DISTRICT. THE COMPENSATION AMOUNT IS DETERMINED AND REVIEWED BY THE BOISE SCHOOL DISTRICT. THE BEA REIMBURSES THE DISTRICT FOR A PORTION OF THE SALARY PAID PER AN AGREEMENT BETWEEN THE DISTRICT AND THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGE IN ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 15A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0667659
IRS990/TotalAssetsEOYAmt0709561
IRS990/TotalAssetsGrp/BOYAmt0667659
IRS990/TotalAssetsGrp/EOYAmt0709561
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0174920
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0171000
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015988
IRS990/TotalLiabilitiesEOYAmt05152
IRS990/TotalLiabilitiesGrp/BOYAmt015988
IRS990/TotalLiabilitiesGrp/EOYAmt05152
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0651671
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0704409
IRS990/TotalOtherCompensationAmt011767
IRS990/TotalProgramServiceExpensesAmt0171000
IRS990/TotalReportableCompFromOrgAmt038995
IRS990/TotalRevenueGrp/ExclusionAmt07643
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0672
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183235
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0667659
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0709561
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt016774
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$709,561
Liabilities
$5,152
Net assets
$704,409
Revenue
$183,235
Expenses
$171,000
Net income
$12,235
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.10$1.04$0.19$0.19$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.10$0.97$0.20$0.20$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.03$0.94$0.21$0.17$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.21$0.15$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.19$0.86$0.20$0.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$0.22$0.21$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.09$0.80$0.20$0.16$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.03$0.75$0.20$0.19$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$0.20$0.19$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.04$0.69$0.19$0.17$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.18$0.17$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.02$0.65$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.61$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.00$0.59$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.55$0.20$0.18$0.02