Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
990 • Fiscal year 2019 • EIN 82-0294939
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 44.9% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Down$811,978
Down $80,705 (-9.0%) from 2018
Net Assets
Down$797,065
Down $4,012 (-0.5%) from 2018
Liabilities
Down$14,913
Down $76,693 (-84%) from 2018
Revenue
Up$219,126
Up $23,360 (+12%) from 2018
Expenses
Up$209,986
Up $48,189 (+30%) from 2018
Net Income
Down$9,140
Down $24,829 (-73%) from 2018
TEACHERS UNION
Organized for the purpose of advancing education and improving instructional opportunities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $529,363 | $525,903 | ▼ $3,460 |
| Savings and Temporary Cash Investments | $351,396 | $264,951 | ▼ $86,445 |
| Accounts Receivable | - | $15,900 | - |
| Land, Buildings, and Equipment, Net | $11,724 | $5,024 | ▼ $6,700 |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $892,683 | $811,978 | ▼ $80,705 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $78,919 | $9,340 | ▼ $69,579 |
| Mortgage Notes Payable Secured by Investment Property | $12,687 | $5,573 | ▼ $7,114 |
| Total Liabilities | $91,606 | $14,913 | ▼ $76,693 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $801,077 | $797,065 | ▼ $4,012 |
| Total Net Assets Fund Balance | $801,077 | $797,065 | ▼ $4,012 |
| Total Liabilities and Net Assets / Fund Balance | $892,683 | $811,978 | ▼ $80,705 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $5,024 | $32,615 | $37,639 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephanie Myers | President | FT | $74,979 | $23,516 | $98,495 |
| Name | Title |
|---|---|
| Katie Tunca | Election Chair |
| Allison Gordon | ESP Chair |
| Leanne Thurston | Government Relations Chair |
| Melodee Sather | Insurance Chair |
| Amanda Shindle | Public Relations Chair |
| Emily Hammond | Vice President |
| Mark Anderson - Junior High | Director (as of July 2019) |
| Sarah Shackelford - Elementary | Director (as of July 2019) |
| Adria Snow - Elementary | Director (thru July 2019) |
| Becky Allen Baldwin | Elementary Director |
| Sheila Dengler-Shaw | Elementary Director |
| Ryan McGill - Junior | High Director (thru July 2019) |
| Sheila Miller | High School Director |
| Vicki Francis | High School Director |
| Cindy Schaffeld | IEA Board |
| Erin Stutzman | IEA Board |
| Amber Armstrong - Secretary | IEA Board (as of Aug 2019) |
| Nick Stienmetz | IEA Board (as of Aug 2019) |
| Randi Sinclair | IEA Childrens Fund Board |
| Tanya Gordon | Junior High Director |
| Alina Jensen | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $147,083 |
| Salaries, Compensation, and Employee Benefits | $57,001 |
| Grants and Similar Amounts Paid | $5,902 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $80,036 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $51,968 |
| Travel | - | - | - | $20,216 |
| Advertising | - | - | - | $10,969 |
| Insurance | - | - | - | $8,373 |
| Office Expenses | - | - | - | $8,140 |
| Depreciation Depletion | - | - | - | $6,700 |
| Grants to Domestic Individuals | - | - | - | $5,902 |
| Fees for Services Accounting | - | - | - | $5,307 |
| Other Salaries and Wages | - | - | - | $4,500 |
| Other Expenses | - | - | - | $432 |
| Payroll Taxes | - | - | - | $382 |
| Other Employee Benefits | - | - | - | $151 |
| Total Functional Expenses | $0 | $0 | $0 | $209,986 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $1,228 |
| Gaming Direct Expenses | $305 |
| 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 Association adopted a conflict of interest policy effective in October of 2019. This change will be reflected on the 2019 Form 990.”
“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 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 | 78919 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9340 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 15900 |
| 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 | 10969 |
| IRS990/AllOtherContributionsAmt | 0 | 15823 |
| 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 | 51968 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 1 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 80036 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 15823 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5902 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9848 |
| IRS990/CYOtherExpensesAmt | 0 | 147083 |
| IRS990/CYOtherRevenueAmt | 0 | 923 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 192532 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9140 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 57001 |
| IRS990/CYTotalExpensesAmt | 0 | 209986 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 219126 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6700 |
| 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). |
| 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 | 5307 |
| 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 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 5.00 |
| 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 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 22711 |
| 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/PersonNm | 0 | Stephanie Myers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Emily Hammond |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Alina Jensen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Amber Armstrong - Secretary |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Katie Tunca |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Adria Snow - Elementary |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Ryan McGill - Junior |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Becky Allen Baldwin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Sheila Dengler-Shaw |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Sarah Shackelford - Elementary |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Tanya Gordon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Mark Anderson - Junior High |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Sheila Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Vicki Francis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Cindy Schaffeld |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Erin Stutzman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Nick Stienmetz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Amanda Shindle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Leanne Thurston |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | Allison Gordon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | Melodee Sather |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | Randi Sinclair |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 75694 |
| 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/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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | IEA Board (as of Aug 2019) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Election Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director (thru July 2019) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | High Director (thru July 2019) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Elementary Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director (as of July 2019) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Junior High Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director (as of July 2019) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | High School Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | High School Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | IEA Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | IEA Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | IEA Board (as of Aug 2019) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Public Relations Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Government Relations Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | ESP Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | Insurance Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | IEA Childrens Fund Board |
| 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 | 305 |
| IRS990/GamingGrossIncomeAmt | 0 | 1228 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 20 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 5902 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 1 |
| IRS990/GrossReceiptsAmt | 0 | 219431 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 19 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8373 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9848 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9848 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 529363 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 525903 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 32615 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 11724 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5024 |
| 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 | 12687 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 5573 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 801077 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 797065 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 923 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 923 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -13152 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8140 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 151 |
| IRS990/OtherExpensesGrp/Desc | 0 | Professional Developmen |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment Lease |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5848 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1062 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 432 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4500 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 382 |
| 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 | 192532 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 192532 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 5000 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 9263 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8251 |
| IRS990/PYOtherExpensesAmt | 0 | 97265 |
| IRS990/PYOtherRevenueAmt | 0 | 2000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 180515 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 33969 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 55269 |
| IRS990/PYTotalExpensesAmt | 0 | 161797 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 195766 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9140 |
| 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 | 351396 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 264951 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5024 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 32615 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 37639 |
| 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 | 5024 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 5902 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Student Success Grants |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 32 |
| 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 | 74979 |
| 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 | 9254 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 13547 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 715 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Stephanie Myers |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 98495 |
| 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 ($98,495) 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 $51,968 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/CashGrantAmt | 0 | 197 |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm | 0 | Katie Tunca |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Current Board Member (Elections Chair) |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt | 0 | Student Success Grant |
| 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 Association adopted a conflict of interest policy effective in October of 2019. This change will be reflected on the 2019 Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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 | 8 | The Boise Education Association is not subject to open records laws; therefore, documents are not available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VII, Section A, Line 1a, Column F: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.