Civic Intelligence

Boise Education Association Inc

990 • Fiscal year 2019 • EIN 82-0294939

Sep 01, 2018 to Aug 31, 2019 • Filed on Jul 09, 2020

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

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.07x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Net Margin

51st percentile

4.2%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

70th percentile

$98,405

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 44.9% of source-year revenue.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Asset Growth

17th percentile

-9.0%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

12%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

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

Historical Trend

Balance Sheet Trend

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

2019

Assets$811,978
Liabilities$14,913
Net Assets$797,065

Operations Trend

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

2019

Revenue$219,126
Expenses$209,986
Net Income$9,140
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 9, 2020
Return Version
2018v3.2
Gross Receipts
$219,431
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$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 Categories

AssetBook ValueDepreciationBasis
Equipment$5,024$32,615$37,639
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie MyersPresidentFT$74,979$23,516$98,495

Board Members and Trustees

NameTitle
Katie TuncaElection Chair
Allison GordonESP Chair
Leanne ThurstonGovernment Relations Chair
Melodee SatherInsurance Chair
Amanda ShindlePublic Relations Chair
Emily HammondVice President
Mark Anderson - Junior HighDirector (as of July 2019)
Sarah Shackelford - ElementaryDirector (as of July 2019)
Adria Snow - ElementaryDirector (thru July 2019)
Becky Allen BaldwinElementary Director
Sheila Dengler-ShawElementary Director
Ryan McGill - JuniorHigh Director (thru July 2019)
Sheila MillerHigh School Director
Vicki FrancisHigh School Director
Cindy SchaffeldIEA Board
Erin StutzmanIEA Board
Amber Armstrong - SecretaryIEA Board (as of Aug 2019)
Nick StienmetzIEA Board (as of Aug 2019)
Randi SinclairIEA Childrens Fund Board
Tanya GordonJunior High Director
Alina JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,823
Program Service Revenue
$192,532
Investment Income
$9,848
Other Revenue
$923
All Other Contributions
$15,823
Change in Net Assets
$9,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,228
Gaming Direct Expenses$305
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 2

Family Relationship: Tanya Gordon and Allison Gordon

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 12

The Association adopted a conflict of interest policy effective in October of 2019. This change will be reflected on the 2019 Form 990.

Form 990, Part VI, Section B, line 15

The President's salary is paid by the Boise School District. The compensation amount is determined using the Boise School District salary schedule negotiated by the District and BEA negotiations team based on a combination of education and years of service, and is reviewed annually by the school district.

Form 990, Part VI, Section C, line 19

The Boise Education Association is not subject to open records laws; therefore, documents are not available to the public.

Form 990, Part VII, Section A, Line 1A, Column F:

The Organization participates in the Public Employee Retirement System of Idaho, a defined benefit plan, due to the size and varied participants in this plan the actuarial value is not calculated on a per employee basis. The amount included in Column F for deferred compensation includes the actual contributions to the plan, but does not include any amount for a reasonable estimate of the increase in actuarial value.

Filing and Contact Details

Filer

Filer Name
Boise Education Association Inc
EIN
82-0294939
Phone
2083454450
Address
620 N SIXTH ST, BOISE, ID 83702

Signing Officer

Name
Stephanie Myers
Title
BEA President
Phone
2083454450
Signed
2020-07-09
Discuss with paid preparer
Yes

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 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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IRS990/Form990PartVIISectionAGrp/PersonNm0Stephanie Myers
IRS990/Form990PartVIISectionAGrp/PersonNm1Emily Hammond
IRS990/Form990PartVIISectionAGrp/PersonNm2Alina Jensen
IRS990/Form990PartVIISectionAGrp/PersonNm3Amber Armstrong - Secretary
IRS990/Form990PartVIISectionAGrp/PersonNm4Katie Tunca
IRS990/Form990PartVIISectionAGrp/PersonNm5Adria Snow - Elementary
IRS990/Form990PartVIISectionAGrp/PersonNm6Ryan McGill - Junior
IRS990/Form990PartVIISectionAGrp/PersonNm7Becky Allen Baldwin
IRS990/Form990PartVIISectionAGrp/PersonNm8Sheila Dengler-Shaw
IRS990/Form990PartVIISectionAGrp/PersonNm9Sarah Shackelford - Elementary
IRS990/Form990PartVIISectionAGrp/PersonNm10Tanya Gordon
IRS990/Form990PartVIISectionAGrp/PersonNm11Mark Anderson - Junior High
IRS990/Form990PartVIISectionAGrp/PersonNm12Sheila Miller
IRS990/Form990PartVIISectionAGrp/PersonNm13Vicki Francis
IRS990/Form990PartVIISectionAGrp/PersonNm14Cindy Schaffeld
IRS990/Form990PartVIISectionAGrp/PersonNm15Erin Stutzman
IRS990/Form990PartVIISectionAGrp/PersonNm16Nick Stienmetz
IRS990/Form990PartVIISectionAGrp/PersonNm17Amanda Shindle
IRS990/Form990PartVIISectionAGrp/PersonNm18Leanne Thurston
IRS990/Form990PartVIISectionAGrp/PersonNm19Allison Gordon
IRS990/Form990PartVIISectionAGrp/PersonNm20Melodee Sather
IRS990/Form990PartVIISectionAGrp/PersonNm21Randi Sinclair
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3IEA Board (as of Aug 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt4Election Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director (thru July 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt6High Director (thru July 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt7Elementary Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Elementary Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director (as of July 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Junior High Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director (as of July 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt12High School Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13High School Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14IEA Board
IRS990/Form990PartVIISectionAGrp/TitleTxt15IEA Board
IRS990/Form990PartVIISectionAGrp/TitleTxt16IEA Board (as of Aug 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt17Public Relations Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt18Government Relations Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt19ESP Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt20Insurance Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt21IEA Childrens Fund Board
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GamingDirectExpensesAmt0305
IRS990/GamingGrossIncomeAmt01228
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05902
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd01
IRS990/GrossReceiptsAmt0219431
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt08373
IRS990/InvestmentIncomeGrp/ExclusionAmt09848
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09848
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0529363
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0525903
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt032615
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011724
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05024
IRS990/LandBldgEquipCostOrOtherBssAmt037639
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt012687
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05573
IRS990/NetAssetsOrFundBalancesBOYAmt0801077
IRS990/NetAssetsOrFundBalancesEOYAmt0797065
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0923
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0923
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-13152
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt08140
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0151
IRS990/OtherExpensesGrp/Desc0Professional Developmen
IRS990/OtherExpensesGrp/Desc1Equipment Lease
IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/TotalAmt05848
IRS990/OtherExpensesGrp/TotalAmt11062
IRS990/OtherExpensesGrp/TotalAmt2432
IRS990/OtherSalariesAndWagesGrp/TotalAmt04500
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0382
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Stephanie Myers
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Member Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0192532
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0192532
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05000
IRS990/PYGrantsAndSimilarPaidAmt09263
IRS990/PYInvestmentIncomeAmt08251
IRS990/PYOtherExpensesAmt097265
IRS990/PYOtherRevenueAmt02000
IRS990/PYProgramServiceRevenueAmt0180515
IRS990/PYRevenuesLessExpensesAmt033969
IRS990/PYSalariesCompEmpBnftPaidAmt055269
IRS990/PYTotalExpensesAmt0161797
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0195766
IRS990/ReconcilationRevenueExpnssAmt09140
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0351396
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0264951
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05024
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032615
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037639
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/TotalBookValueLandBuildingsAmt05024
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05902
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Student Success Grants
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt032
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:
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt074979
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09254
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt013547
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0715
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Stephanie Myers
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt098495
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The 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/FormAndLineReferenceDesc0Schedule J, Part II:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt0Help teachers with special projects for students in their classroom
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt0197
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm0Katie Tunca
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt0Current Board Member (Elections Chair)
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt0Student Success Grant
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family Relationship: Tanya Gordon and Allison Gordon
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Active 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/ExplanationTxt2Every Active Category member has one vote to elect Executive Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Active Certified members have the right to ratify proposed master contracts between the school district and the association (one person, one vote).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization does not have any committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Form 990 is reviewed in full by the Board of Directors at a meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Association adopted a conflict of interest policy effective in October of 2019. This change will be reflected on the 2019 Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The 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/ExplanationTxt8The Boise Education Association is not subject to open records laws; therefore, documents are not available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The 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/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VII, Section A, Line 1a, Column F:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

Document Assets

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Filings

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