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        <FormAndLineReferenceDesc>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
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        <Desc>FIDELITY MID CAP INDEX FUND</Desc>
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      <OtherSecuritiesGrp>
        <Desc>FIDELITY 500 INDEX FUND</Desc>
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        <MethodValuationCd>F</MethodValuationCd>
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        <GrossReceiptsTotalAmt>27131</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>12554</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>14577</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3200</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3200</DirectExpenseSummaryEventsAmt>
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        <GrantTypeTxt>CASH TO PURCHASE VARIOUS TYPES OF CHARITABLE ASSISTANCE, PRIMARILY WARM CLOTHING, GROCERIES, MEDICAL SERVICES (EYE EXAMS &amp; GLASSES) AND SCHOOL SUPPLIES.</GrantTypeTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IEA CHILDREN'S FUND MAINTAINS A POLICY THAT SETS FORTH LIMITS FOR ASSISTANCE, SUCH AS A PER FAMILY/PER STUDENT LIMIT. A LIMIT ON CERTAIN NEEDS (CLOTHING, GROCERIES, ETC) AND A LIMIT ON THE AMOUNT A MEMBER CAN REQUEST. THIS INFORMATION IS MAINTAINED AND TRACKED ON REQUEST FORMS, SPREADSHEETS AND THE ACCOUNTING DATABASE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>23277</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>217577</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PAUL STARK</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>153367</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>27809</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>208251</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS PRESENTED TO THE BOARD OF DIRECTORS AT ONE OF THE BOARD MEETINGS PRIOR TO THE DUE DATE OF THE RETURN. ONCE IT'S REVIEWED, THE RETURN IS SIGNED BY THE SECRETARY/TREASURER AND FILED ELECTRONICALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IEA CHILDREN'S FUND IS OPERATED UNDER THE IDAHO EDUCATION ASSOCIATION'S (IEA) SYSTEM OF INTERNAL CONTROLS. IEA'S BUDGET COMMITTEE MONITORS CONFLICT OF INTEREST TRANSACTIONS AND RELATIONSHIPS, AS WELL AS THE BUSINESS OFFICE, WHICH APPROVES NEW VENDOR SETUP, PAYMENTS, AND CONTRACTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        </DisregardedEntityName>
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          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83702</ZIPCd>
        </USAddress>
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        <LegalDomicileStateCd>ID</LegalDomicileStateCd>
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        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
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        <USAddress>
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          <CityNm>BOISE</CityNm>
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        </USAddress>
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        <LegalDomicileStateCd>ID</LegalDomicileStateCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
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      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
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      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>