2025-04-21T10:26:49-05:00 2024-08-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2023-09-01 820294939 Boise Education Association Inc BOIS 2083454450 620 N Sixth St Boise ID 83702 Lara Luthy BEA President 2083454450 2025-04-17 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-03-31 2023 2025-03-06 01:10:19Z Lara Luthy 620 N Sixth St Boise ID 83702 194854 0 X http://boiseea.org X 1971 ID Organized for the purpose of advancing education and improving instructional opportunities. 19 18 1 125 0 0 2332 3963 182638 179323 14777 11568 0 0 199747 194854 11346 3791 0 0 73285 80063 0 0 0 113429 108410 198060 192264 1687 2590 1069215 1138588 101785 96364 967430 1042224 None 0 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). The Association successfully negotiated a Collective Bargaining Agreement for 2024-25. It provided an estimated 13 professional development sessions with credits available for re-certification for members. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 1 1 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 X Loree Nasman Bookkeeper 2083441341 1885 E Boise Ave Boise ID 83702 X Lara Luthy President 50.00 X X 87598 0 19840 Emily Hammond Vice President 5.00 X X 0 0 0 Katie Burkhardt Secretary 5.00 X X 0 0 0 John McCrostie Treasurer 5.00 X X 0 0 0 Katie Tunca Election Chair 5.00 X 0 0 0 Sheila Dengler-Shaw IEA Board 5.00 X 0 0 0 Mark Anderson Junior High Director 5.00 X 0 0 0 Erin Stutzman IEA Board (Until 7/23) 5.00 X 0 0 0 Amanda Shindle Public Relations Chair 5.00 X 0 0 0 Sonia Galaviz Elementary Director 5.00 X 0 0 0 Sean Boston High School Director (Until 7/23) 5.00 X 0 0 0 Lisa Ozuna - Government Relations Chair (Until 7/23) 5.00 X 0 0 0 Deborah Haley-Hughes IEA Comm Liaison (Until 7/23) 5.00 X 0 0 0 Jesse Randolph Elementary Director 5.00 X 0 0 0 Sarah Royter Elementary Director 5.00 X 0 0 0 Bob Stefanakos Junior High Director 5.00 X 0 0 0 Leslie Evans-Boxer High School Director 5.00 X 0 0 0 Amber Armstrong IEA Board 5.00 X 0 0 0 Kim Ross High School Director 5.00 X 0 0 0 Hester Comstock Govt Relations 5.00 X 0 0 0 Tabitha Miller IEA Board (As of 8/23) 5.00 X 0 0 0 Pam Mackie ESP Chair (As of 7/24) 5.00 X 0 0 0 Zoraida Juarez Membership Chair (As of 7/24) 5.00 X 0 0 0 87598 0 19840 0 0 0 1 0 3963 3963 Member Dues 611710 179323 179323 179323 11568 11568 194854 179323 0 11568 3791 73839 4500 1341 383 8900 5715 280 24908 50735 468 5724 1137 Professional Developmen 9249 Equipment Lease 1294 192264 200 200 367166 358448 79053 79198 30093 24200 11617 5893 611179 694849 1069215 1138588 89685 90163 12100 6201 101785 96364 X 967430 1042224 967430 1042224 1069215 1138588 2590 72204 0 X 1 X 0 1 0 1 1 0 30093 24200 5893 5893 X 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. 1 Student Success Grants 22 3791 Part I, Line 2: 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). 0 0 0 Lara Luthy President 85290 0 0 0 2308 0 10830 0 9077 0 107505 0 0 0 Schedule J, Part II: The President is compensated by the Boise School District, an unrelated organization. The President's full compensation and benefits ($107,504) 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 $73,839 was reimbursed by the Boise Education Association and included in Part IX of the 990 for the tax year. Zoraida Juarez Board Member (Membership Chair) 188 Student Success Grant Help teachers with special projects for students in their classroom. Emily Hammond Board Member (Vice President) 185 Student Success Grant Help teachers with special projects for students in their classroom. 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 12c The Association has a conflict of interest policy in place. The policy covers the Board of Directors, Officers, and employees of the Association. The policy is reviewed on an annual basis and if a conflict of interest were found to exist, the interested director would recuse themselves from voting on the issue. 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.