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    <ReturnTs>2026-02-04T16:17:47-07:00</ReturnTs>
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      <BusinessName>
        <BusinessNameLine1Txt>IDAHO RECREATION &amp; PARK ASSOCIATION</BusinessNameLine1Txt>
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      <PhoneNum>2082611025</PhoneNum>
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        <AddressLine1Txt>13601 W McMillan Rd Ste 201 No 251</AddressLine1Txt>
        <CityNm>Boise</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83713</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Suzanne Cano</PersonNm>
      <PersonTitleTxt>President Elect</PersonTitleTxt>
      <PhoneNum>2082611025</PhoneNum>
      <SignatureDt>2026-02-04</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TotalRevenueAmt>77614</TotalRevenueAmt>
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      <PrimaryExemptPurposeTxt>To promote the common business interests of IRPA members and to improve business conditions for Parks &amp; Recreation professionals. Although IRPA is a 501(c)(6) and is not technically required to complete Part III, the expenses incurred to achieve IRPA's exempt purpose and mission have been described in Schedule O and in Part 1 Expenses and reported on Line 17.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The Idaho Recreation and Park Association's mission is to serve our members and support their efforts to enhance Idaho's quality of life by promoting the preservation, growth, and development of parks and recreation services to benefit the health and well-being of our people, our communities, our economy and our environment. This year, we accomplished our mission and goals by completing the following: 1) Brown Bag Luncheons conducted throughout the state that provided more than 50 members with current parks and recreation trends and information. 2) Quarterly IRPA Board Meetings for 12 board members and several committee members to discuss policies, procedures, updates, finances, the annual conference, upcoming programs and workshops, etc. 3) A quarterly newsletter to keep our membership informed of current trends, upcoming programs and workshops, Board projects and tasks, etc. 4) The largest program for our membership - the Annual IRPA Conference provided approximately 70-75 members with four days of educational sessions, allowing them to further their professional knowledge, as well as earn CEU's towards renewing and maintaining their professional certifications. All the expenses incurred to realize these accomplishments have already been reported in Part 1 Expenses and described in Schedule O, totaling $99,633.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bryan Myers</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Suzanne Cano</PersonNm>
        <TitleTxt>President Elect</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jenna Fletcher</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Annie Pew</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Chris Horsley</PersonNm>
        <TitleTxt>Past President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Siddoway</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <PersonNm>Annie Pew and Suzanne Cano</PersonNm>
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          <AddressLine1Txt>13601 W McMillan Rd Ste 201 No 251</AddressLine1Txt>
          <CityNm>Boise</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83713</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUE LINE 1: Professional Grants and Scholarship - $1,000 (to attend the National Recreation and Park Association Annual Conference)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUES LINE 2: Newsletter Advertising - $995, Annual Conference Revenues - $56,030, Job Posting on Website - $25, Restitution - $75, Workshops - $9,965 TOTAL LINE 2 = $67,090</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUES LINE 3: Commercial Membership Dues - $2,800; Professional Membership Dues - $4,000; Student Membership Dues: $10 TOTAL LINE 3 = $6,810</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUES LINE 4: CD Accounts Interest - $1,829.21, Savings Account Interest - $9.94 TOTAL LINE 4 = 1,839.15</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 6b</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUE LINE 6B: Fundraiser for Professional and Student Scholarships = $875</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 13</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES LINE 13: Executive Director (Independent Contractor) Payments - $27,500, Executive Director Travel/Meetings Expenses - $2516.35 TOTAL LINE 13 = $30,016.35</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES LINE 15: Newsletter/Website Typesetting = $2,468</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Annual Conference;55396|Awards and Plaques;659|Business Expenses;885|Liability Insurance;1080|NRPA Affiliate Dues;250|NRPA Conference Travel;1000|Online Payment Fees;2011|Wild Apricot Subscription Fee;1732|Workshops;2986|Workshops Refunds;1150^Total;67149^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 27</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II Balance Sheets are taken directly from the IRPA October 1, 2024-September 30, 2025, Final Budget Spreadsheet Accounts Balance Previous Fiscal Year and Starting 10-1-2024: $149,949.41; Account Balances as of 9-30-2025: Mountain West Bank Checking Account - $84,218.64, Mountain West Bank Savings Account - $774.68, Mountain West Bank CD - $21,409.54, ICCU Checking Account - $30, ICCU CD - $21,497.18 = $127,930.04</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part V, Line 35a</FormAndLineReferenceDesc>
        <ExplanationTxt>IRPA does not incur nondeductible lobbying or political expenses.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part V, Line 44c</FormAndLineReferenceDesc>
        <ExplanationTxt>IRPA did not receive any payments for indoor tanning services.</ExplanationTxt>
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