Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2018 • EIN 82-0294939
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 49.9% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Up$892,683
Up $117,444 (+15%) from 2017
Net Assets
Up$801,077
Up $53,393 (+7.1%) from 2017
Liabilities
Up$91,606
Up $64,051 (+232%) from 2017
Revenue
Down$195,766
Down $3,112 (-1.6%) from 2017
Expenses
Down$161,797
Down $31,432 (-16%) from 2017
Net Income
Up$33,969
Up $28,320 (+501%) from 2017
TEACHERS UNION
Organized for the purpose of advancing education and improving instructional opportunities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $501,794 | $529,363 | ▲ $27,569 |
| Savings and Temporary Cash Investments | $248,212 | $351,396 | ▲ $103,184 |
| Land, Buildings, and Equipment, Net | $18,696 | $11,724 | ▼ $6,972 |
| Accounts Receivable | $6,022 | $0 | ▼ $6,022 |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $775,239 | $892,683 | ▲ $117,444 |
| Other Assets Total | $315 | $0 | ▼ $315 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,101 | $78,919 | ▲ $70,818 |
| Mortgage Notes Payable Secured by Investment Property | $19,454 | $12,687 | ▼ $6,767 |
| Total Liabilities | $27,555 | $91,606 | ▲ $64,051 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $747,684 | $801,077 | ▲ $53,393 |
| Total Net Assets Fund Balance | $747,684 | $801,077 | ▲ $53,393 |
| Total Liabilities and Net Assets / Fund Balance | $775,239 | $892,683 | ▲ $117,444 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $11,724 | $25,915 | $37,639 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephanie Myers | President | FT | $75,217 | $22,376 | $97,593 |
| Name | Title |
|---|---|
| Allison Gordon | ESP Steering Chair (from 07/2018) |
| Gena Harris | ESP Steering Chair (left 07/2018) |
| Melodee Sather | Insurance Chair (from 07/2018) |
| Andrew Rath | Insurance Chair (left 07/2018) |
| Amanda Shindle | Public Relations Chair |
| Emily Hammond | Vice President |
| Adria Snow Samano | Elementary Director |
| Becky Allen Baldwin | Elementary Director |
| Sheila Dengler-Shaw | Elementary Director |
| Sheila Miller | High School Director |
| Vicki Francis | High School Director |
| Cindy Schaffeld | IEA Board |
| Erin Stutzman | IEA Board |
| Andrew Taruscio | IEA Board (left 07/2018) |
| Randi Sinclair | IEA Childrens Fund Board |
| Ryan McGill | Junior High Director |
| Tanya Gordon | Junior High Director |
| Katie Tunca | Election Secretary |
| Leanne Thurston | Government Relations (from 07/2018) |
| Allison Bigham | Government Relations (left 07/2018) |
| Amber Armstrong | Recording Secretary |
| Alina Jensen | Treasurer (from 07/2018) |
| James Frohock | Treasurer (left 07/2018) |
| Line Item | Amount |
|---|---|
| Other Expenses | $97,265 |
| Salaries, Compensation, and Employee Benefits | $55,269 |
| Grants and Similar Amounts Paid | $9,263 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $46,139 |
| Conferences and Meetings | - | - | - | $39,692 |
| Travel | - | - | - | $14,791 |
| Advertising | - | - | - | $11,246 |
| Depreciation Depletion | - | - | - | $6,972 |
| Insurance | - | - | - | $6,748 |
| Fees for Services Accounting | - | - | - | $6,157 |
| Grants to Domestic Individuals | - | - | - | $5,664 |
| Payroll Taxes | - | - | - | $4,494 |
| Other Salaries and Wages | - | - | - | $4,486 |
| Office Expenses | - | - | - | $4,484 |
| Grants to Domestic Orgs | - | - | - | $3,599 |
| All Other Expenses | - | - | - | $832 |
| Other Expenses | - | - | - | $425 |
| Other Employee Benefits | - | - | - | $150 |
| Total Functional Expenses | $0 | $0 | $0 | $161,797 |
| Line Item | Amount |
|---|---|
| Gaming Direct Expenses | $523 |
| Gaming Gross Income | $523 |
| Professional Fundraising Fees | $0 |
“Family Relationship: Tanya Gordon and Allison Gordon”
“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.”
“Every Active Category member has one vote to elect Executive Board members.”
“Active Certified members have the right to ratify proposed master contracts between the school district and the association (one person, one vote).”
“The Organization does not have any committees with the authority to act on behalf of the governing body.”
“The Form 990 is reviewed in full by the Board of Directors at a meeting prior to filing.”
“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.”
“The Boise Education Association is not subject to open records laws; therefore, documents are not available to the public.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8101 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 78919 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 6022 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Organized for the purpose of advancing education and improving instructional opportunities. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 11246 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 832 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Loree Nasman Bookkeeper |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2083441341 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 620 N Sixth St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Boise |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83702 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 200 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 46139 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 1 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 39692 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 9263 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8251 |
| IRS990/CYOtherExpensesAmt | 0 | 97265 |
| IRS990/CYOtherRevenueAmt | 0 | 2000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 180515 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 33969 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 55269 |
| IRS990/CYTotalExpensesAmt | 0 | 161797 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 195766 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6972 |
| 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 members of the teaching profession. Membership is comprised of employees of the Boise School District, which constitutes Region 7 of the Idaho Education Association (IEA). |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6157 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 23 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 19 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 20 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 21 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 22 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 23 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 22376 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Stephanie Myers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Emily Hammond |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | James Frohock |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Amber Armstrong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Katie Tunca |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Alina Jensen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Becky Allen Baldwin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Adria Snow Samano |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Sheila Dengler-Shaw |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Tanya Gordon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Ryan McGill |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Sheila Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Vicki Francis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Cindy Schaffeld |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Andrew Taruscio |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Erin Stutzman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Amanda Shindle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Andrew Rath |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Allison Bigham |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | Gena Harris |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | Randi Sinclair |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | Melodee Sather |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | Leanne Thurston |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | Allison Gordon |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 75217 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer (left 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Recording Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Election Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer (from 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Junior High Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Junior High Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | High School Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | High School Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | IEA Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | IEA Board (left 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | IEA Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Public Relations Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Insurance Chair (left 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Government Relations (left 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | ESP Steering Chair (left 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | IEA Childrens Fund Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | Insurance Chair (from 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | Government Relations (from 07/2018) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | ESP Steering Chair (from 07/2018) |
| 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/GamingDirectExpensesAmt | 0 | 523 |
| IRS990/GamingGrossIncomeAmt | 0 | 523 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GovernmentGrantsAmt | 0 | 5000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 5664 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 3599 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 196289 |
| 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 | 6748 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 8251 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8251 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 501794 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 529363 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 25915 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 18696 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11724 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 37639 |
| 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 | 19454 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 12687 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 747684 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 801077 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 19424 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4484 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 315 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 150 |
| IRS990/OtherExpensesGrp/Desc | 0 | Professional Developmen |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment Lease |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4443 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1475 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 425 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Reimbursement Revenue |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2000 |
| IRS990/OtherRevenueTotalAmt | 0 | 2000 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4486 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4494 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Stephanie Myers |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Member Dues |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 180515 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 180515 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 24027 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7546 |
| IRS990/PYOtherExpensesAmt | 0 | 113724 |
| IRS990/PYOtherRevenueAmt | 0 | 3172 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 188160 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 5649 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 55478 |
| IRS990/PYTotalExpensesAmt | 0 | 193229 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 198878 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 33969 |
| 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 | 248212 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 351396 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 11724 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 25915 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 37639 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11724 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 5664 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Student Success Grants |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 36 |
| 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 | 75217 |
| 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 | 9111 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 13265 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Stephanie Myers |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 97593 |
| 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 ($97,593) 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 $50,234 is reimbursed by the Boise Education Association included in Part IX of the 990. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part II: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Family Relationship: Tanya Gordon and Allison Gordon |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | Every Active Category member has one vote to elect Executive Board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | The Organization does not have any committees with the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Form 990 is reviewed in full by the Board of Directors at a meeting prior to filing. |
| 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 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.