Civic Intelligence

Boise Education Association Inc

990 • Fiscal year 2017 • EIN 82-0294939

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 10, 2018

Organization Profileboiseea.org
620 N Sixth StBoise, ID 83702

(208) 345-4450

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.04x

Higher debt load relative to assets than 42% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.14x

Higher debt load relative to revenue than 63% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

47th percentile

2.8%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

57th percentile

$79,014

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 39.7% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

47th percentile

3.8%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

34th percentile

-1.6%

Faster revenue growth than 34% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$775,239

Up $28,332 (+3.8%) from 2016

Net Assets

Up

$747,684

Up $39,204 (+5.5%) from 2016

Liabilities

Down

$27,555

Down $10,872 (-28%) from 2016

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin47th percentile

Revenue

Down

$198,878

Down $3,187 (-1.6%) from 2016

Expenses

Up

$193,229

Up $3,273 (+1.7%) from 2016

Net Income

Down

$5,649

Down $6,460 (-53%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth47th 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

2017

Assets$775,239
Liabilities$27,555
Net Assets$747,684
Open 2017 Filing

Operations Trend

Revenue Growth34th percentile

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

2017

Revenue$198,878
Expenses$193,229
Net Income$5,649
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 10, 2018
Return Version
2016v3.0
Gross Receipts
$229,715
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$490,002$501,794▲ $11,792
Savings and Temporary Cash Investments$229,289$248,212▲ $18,923
Land, Buildings, and Equipment, Net$25,702$18,696▼ $7,006
Accounts Receivable$1,399$6,022▲ $4,623
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$746,907$775,239▲ $28,332
Other Assets Total$315$315→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$25,892$19,454▼ $6,438
Accounts Payable and Accrued Expenses$12,535$8,101▼ $4,434
Total Liabilities$38,427$27,555▼ $10,872
Net Assets / Fund Balance
Unrestricted Net Assets$703,480$747,684▲ $44,204
Temporarily Rstr Net Assets$5,000$0▼ $5,000
Total Net Assets Fund Balance$708,480$747,684▲ $39,204
Total Liabilities and Net Assets / Fund Balance$746,907$775,239▲ $28,332

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,696$18,943$37,639
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie MyersPresidentFT$70,888$8,126$79,014

Board Members and Trustees

NameTitle
Gena HarrisESP Steering Chair
Andrew RathInsurance Chair
Amanda ShindlePublic Relations Chair
Emily HammondVice President
Adria Snow SamanoElementary Director
Becky Allen BaldwinElementary Director
Sheila Dengler-ShawElementary Director
Sheila MillerHigh School Director
Vicki FrancisHigh School Director (From Mid-Year)
Patric PulliamHigh School Director (Left Mid-Year)
Cindy SchaffeldIEA Board
Andrew TaruscioIEA Board (From Mid-Year)
Erin StutzmanIEA Board (From Mid-Year)
Kari OverallIEA Board (Left Mid-Year)
Kim EnnisIEA Board (Left Mid-Year)
Randi SinclairIEA Childrens Fund Board
Ryan McGillJunior High Director
Tanya GordonJunior High Director
Katie TuncaElection Secretary
Allison BighamGovernment Relations
Amber ArmstrongRecording Secretary
James FrohockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$188,160
Investment Income
$7,546
Other Revenue
$3,172
Change in Net Assets
$5,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,724
Salaries, Compensation, and Employee Benefits$55,478
Grants and Similar Amounts Paid$24,027
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$45,595
Conferences and Meetings---$43,626
Travel---$24,079
Grants to Domestic Orgs---$20,000
Advertising---$10,769
Insurance---$7,233
Depreciation Depletion---$7,006
Office Expenses---$5,998
Other Salaries and Wages---$4,949
Payroll Taxes---$4,784
Grants to Domestic Individuals---$4,027
Fees for Services Accounting---$3,450
Other Expenses---$2,077
All Other Expenses---$1,074
Other Employee Benefits---$150
Total Functional Expenses$0$0$0$193,229
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Friends of Boise Public SchoolsBoise, ID501(c)(3)Public School District Levy$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,813
Gaming Gross Income$1,759
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
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
Yes
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 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 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 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.”

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
Stephanie Myers
Title
BEA President
Phone
2083454450
Signed
2018-07-10

Organization Details

Principal Officer
Stephanie Myers
Formed
1971
Legal Domicile
Id
Voting Board Members
20
Independent Board Members
19
Employees
1
Volunteers
125

Preparer

Firm
Eide Bailly Llp
Address
877 W MAIN ST STE 800, BOISE, ID 83702
Preparer
Kim Hunwardsen CPA
Phone
2083447150
Supplemental Narrative

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 Section 501(a) of the Internal Revenue Code as an organization described in 501(c)(6). The Association is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. 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.”

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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/Form990PartVIISectionAGrp/PersonNm0Stephanie Myers
IRS990/Form990PartVIISectionAGrp/PersonNm1Emily Hammond
IRS990/Form990PartVIISectionAGrp/PersonNm2James Frohock
IRS990/Form990PartVIISectionAGrp/PersonNm3Amber Armstrong
IRS990/Form990PartVIISectionAGrp/PersonNm4Katie Tunca
IRS990/Form990PartVIISectionAGrp/PersonNm5Becky Allen Baldwin
IRS990/Form990PartVIISectionAGrp/PersonNm6Adria Snow Samano
IRS990/Form990PartVIISectionAGrp/PersonNm7Sheila Dengler-Shaw
IRS990/Form990PartVIISectionAGrp/PersonNm8Tanya Gordon
IRS990/Form990PartVIISectionAGrp/PersonNm9Ryan McGill
IRS990/Form990PartVIISectionAGrp/PersonNm10Patric Pulliam
IRS990/Form990PartVIISectionAGrp/PersonNm11Sheila Miller
IRS990/Form990PartVIISectionAGrp/PersonNm12Vicki Francis
IRS990/Form990PartVIISectionAGrp/PersonNm13Kari Overall
IRS990/Form990PartVIISectionAGrp/PersonNm14Kim Ennis
IRS990/Form990PartVIISectionAGrp/PersonNm15Cindy Schaffeld
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IRS990/Form990PartVIISectionAGrp/PersonNm17Erin Stutzman
IRS990/Form990PartVIISectionAGrp/PersonNm18Amanda Shindle
IRS990/Form990PartVIISectionAGrp/PersonNm19Andrew Rath
IRS990/Form990PartVIISectionAGrp/PersonNm20Allison Bigham
IRS990/Form990PartVIISectionAGrp/PersonNm21Gena Harris
IRS990/Form990PartVIISectionAGrp/PersonNm22Randi Sinclair
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Recording Secretary
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 (Left Mid-Year)
IRS990/Form990PartVIISectionAGrp/TitleTxt11High School Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12High School Director (From Mid-Year)
IRS990/Form990PartVIISectionAGrp/TitleTxt13IEA Board (Left Mid-Year)
IRS990/Form990PartVIISectionAGrp/TitleTxt14IEA Board (Left Mid-Year)
IRS990/Form990PartVIISectionAGrp/TitleTxt15IEA Board
IRS990/Form990PartVIISectionAGrp/TitleTxt16IEA Board (From Mid-Year)
IRS990/Form990PartVIISectionAGrp/TitleTxt17IEA Board (From Mid-Year)
IRS990/Form990PartVIISectionAGrp/TitleTxt18Public Relations Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt19Insurance Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt20Government Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt21ESP Steering Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt22IEA Childrens Fund Board
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GamingDirectExpensesAmt01813
IRS990/GamingGrossIncomeAmt01759
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04027
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt029024
IRS990/GrossReceiptsAmt0229715
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt07233
IRS990/InvestmentIncomeGrp/ExclusionAmt07546
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07546
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0490002
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0501794
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018943
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025702
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018696
IRS990/LandBldgEquipCostOrOtherBssAmt037639
IRS990/LegalDomicileStateCd0ID
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt029024
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt025892
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt019454
IRS990/NetAssetsOrFundBalancesBOYAmt0708480
IRS990/NetAssetsOrFundBalancesEOYAmt0747684
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0-54
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-54
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt033555
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt05998
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0315
IRS990/OtherAssetsTotalGrp/EOYAmt0315
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0150
IRS990/OtherExpensesGrp/Desc0Professional Developmen
IRS990/OtherExpensesGrp/Desc1Equipment Lease
IRS990/OtherExpensesGrp/TotalAmt08412
IRS990/OtherExpensesGrp/TotalAmt12077
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0Reimbursement Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03226
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03226
IRS990/OtherRevenueTotalAmt03226
IRS990/OtherSalariesAndWagesGrp/TotalAmt04949
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt04784
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Stephanie Myers
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Member Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0188160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0188160
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05000
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYInvestmentIncomeAmt011496
IRS990/PYOtherExpensesAmt0129148
IRS990/PYOtherRevenueAmt06150
IRS990/PYProgramServiceRevenueAmt0179419
IRS990/PYRevenuesLessExpensesAmt012109
IRS990/PYSalariesCompEmpBnftPaidAmt055808
IRS990/PYTotalExpensesAmt0189956
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0202065
IRS990/ReconcilationRevenueExpnssAmt05649
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0229289
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0248212
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt018696
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018943
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037639
IRS990ScheduleD/FootnoteTextInd0X
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 Section 501(a) of the Internal Revenue Code as an organization described in 501(c)(6). The Association is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. 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/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018696
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Public School District Levy
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Friends of Boise Public Schools
IRS990ScheduleI/RecipientTable/RecipientEIN0452096365
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 6483
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Boise
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ID
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083707
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All 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/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt070888
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount01682
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06114
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0330
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Stephanie Myers
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt079014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The President is compensated by the Boise School District, an unrelated organization. The President's full compensation ($79,014) 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 $49,989 is reimbursed by the Boise Education Association included in Part IX of the 990.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part II:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Active 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/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 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 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/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

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$775,239
Liabilities
$27,555
Net assets
$747,684
Revenue
$198,878
Expenses
$193,229
Net income
$5,649
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