2025-09-23T18:13:41-04:00 2025-06-30 823280471 ZWYGART JOHN & ASSOCIATES CPAS PLLC 16130 N MERCHANT WAY STE 120 NAMPA ID 83687 990 2024-07-01 820224921 IDAHO SCHOOL BOARDS ASSOCIATION INC IDAH 2088541476 199 N CAPITOL BLVD STE 503 BOISE ID 83702 MISTY SWANSON EXECUTIVE DIRECTOR 2088541476 2025-09-04 true false JORDAN ZWYGART P01702065 2084594649 2025-09-23 2024 2025-03-06 01:10:19Z MISTY SWANSON 199 N CAPITOL BLVD 503 BOISE ID 83702 2365789 false X WWW.IDSBA.ORG X 1942 ID ADVANCEMENT OF EDUCATION IN THE STATE OF IDAHO THROUGH PROPER ADMINISTRATION. 22 22 10 22 0 37567 71237 1846780 2229997 54598 63755 800 1938945 2365789 0 0 1042525 1157960 0 0 741384 1119313 1783909 2277273 155036 88516 2176419 2253391 343584 303063 1832835 1950328 TO PROVIDE LEADERSHIP AND SERVICES TO LOCAL SCHOOL BOARDS FOR THE BENEFIT OF STUDENTS AND FOR THE ADVOCACY OF PUBLIC EDUCATION. false false IMPROVED THE EFFECTIVENESS OF 115 IDAHO SCHOOL DISTRICT BOARDS AND 57 CHARTER SCHOOLS BY PROVIDING TRAINING, LEGAL, POLICY SERVICES AND AFFORDABLE INSURANCE. false false false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 19 0 true 10 true false false false false false false false false X 22 22 false false false false true true true true true false true true true true true true true true true false false X MISTY SWANSON 2088541476 199 N CAPITOL BLVD 503 BOISE ID 83702 MISTY SWANSON EXECUTIVE DI 50.00 X 161319 0 19294 HOLLY ALLEN VICE CHAIR - 2.00 X 0 0 0 LESLIE BAKER VICE CHAIR - 2.00 X 0 0 0 LORI FRASURE VICE PRESIDE 2.00 X 0 0 0 MATT FRYE CHAIR - 8 2.00 X 0 0 0 KRISTIN GALBRAITH CHAIR - 6 2.00 X 0 0 0 LON HARRINGTON CHAIR - 5 2.00 X 0 0 0 RAINI HAYDEN VICE CHAIR - 2.00 X 0 0 0 BRANDEE KLINE VICE CHAIR - 2.00 X 0 0 0 JASON KNOPP CHAIR - 3 2.00 X 0 0 0 CHARLETTE KREMER VICE CHAIR - 2.00 X 0 0 0 POLLEY MCLEOD CHAIR - 2 2.00 X 0 0 0 RICH MEYER VICE CHAIR - 2.00 X 0 0 0 STARR OLSEN PAST PRESIDE 2.00 X X 0 0 0 BRETT PLUMMER CHAIR - 7 2.00 X 0 0 0 BRIAN PYPER PRESIDENT 2.00 X X 0 0 0 KAREN PYRON VICE CHAIR - 2.00 X 0 0 0 TERESA RAE CHAIR - 1 2.00 X 0 0 0 ANNE RITTER CHAIR - 9 2.00 X 0 0 0 JASON SEVY PRESIDENT-EL 2.00 X X 0 0 0 ERIC SMALLWOOD CHAIR - 4 2.00 X 0 0 0 JAMIE TURNER VICE CHAIR - 2.00 X 0 0 0 PAMELA WAGONER VICE CHAIR - 2.00 X 0 0 0 161319 19294 3 false true false 71237 71237 MEMBERSHIP DUES 757462 757462 CONVENTIONS & WORKSHOP 552344 552344 INSURANCE ROYALTY/REBATES 300000 300000 ROYALTY INCOME 256286 256286 MEMBER SERVICES 202598 202598 161307 161307 2229997 63755 63755 GAIN/LOSS ON DISPOSAL 800 800 800 2365789 2230797 63755 362026 490972 110809 116826 77327 33223 30401 5458 49133 47560 32598 39431 23818 7670 CONVENTION AND TRAINING 364430 INSURANCE DIVIDEND PAYMEN 300000 OTHER EXPENSES 54921 NATIONAL DUES 45401 85269 2277273 0 0 0 326547 610093 1215621 976620 19791 28055 97780 100465 714877 176719 516680 538158 2176419 2253391 75592 70137 267992 232926 343584 303063 X 1832835 1950328 1832835 1950328 2176419 2253391 X 88516 28978 -1 X true X false false 633495 120820 512675 81382 55899 25483 538158 X 2394767 28978 28978 2365789 2365789 2277274 1 1 2277273 2277273 SCHEDULE D, PAGE 3, PART X THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSED THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON THE ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2025 OR 2024. SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK / TAX DEPRECIATION DIFFERENCE 1 false false false MISTY SWANSON EXECUTIVE DIRECTOR 161319 19294 180613 FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IN THE ASSOCIATION CONSISTS OF DISTRICT AND CHARTER SCHOOL BOARD MEMBERS IN THE STATE OF IDAHO. FORM 990, PAGE 6, PART VI, LINE 7A DURING THE ANNUAL BUSINESS SESSION OF THE ORGANIZATION, THE MEMBERS WHO ARE PRESENT ELECT THE PRESIDENT-ELECT AND THE VICE PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 7B CHANGES TO THE ORGANIZATION'S BYLAWS ARE SUBJECT TO MEMBER APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS A COMPLETE COPY OF THE FORM 990 RETURN AND THEN FORWARDS THE FORM 990 TO TEH FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY; THIS IS PERFORMED BY VERBAL ACKNOWLEDGEMENT AT EACH MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE MEETS WITH THE EXECUTIVE DIRECTOR PRIOR TO EACH SPRING BOARD MEETING TO GO OVER GOALS AND ACCOMPLISHMENTS. BASED ON THE REVIEW, THE EXECUTIVE COMMITTEE RECOMMENDS COMPENSATION CHANGES, IF ANY, TO THE EXECUTIVE BOARD. THE EXECUTIVE BOARD APPROVES/DISAPPROVES CHANGES TO THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -1 ISBA SCHOLARSHIP TRUST PROGRAM 199 N CAPITOL BLVD STE 503 BOISE ID 83702 516581656 SCHOLARSHP ID 501C3 10 NA false ISBA EDUCATION FOUNDATION 199 N CAPITOL BLVD STE 503 BOISE ID 83702 993011568 EDUCATION ID 501C3 10 NA false false false false false false false false false false false false false false false false false false false false