2026-07-09T12:23:39-05:00 2025-08-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-09-01 820294939 Boise Education Association Inc BOIS 2083454450 620 N Sixth St Boise ID 83702 Tabitha Miller President 2083454450 2026-07-08 1 1 Kimberly C Nelson CPA P01887713 2083447150 2026-07-08 2024 2025-03-06 01:10:19Z Tabitha Miller 620 N Sixth St Boise ID 83702 207604 0 X http://boiseea.org X 1971 ID Organized for the purpose of advancing education and improving instructional opportunities. 15 12 1 125 0 0 3963 2860 179323 181955 11568 22789 0 0 194854 207604 3791 4026 0 0 80063 83988 0 0 0 108410 105973 192264 193987 2590 13617 1138588 1178294 96364 89667 1042224 1088627 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 2025-26. It provided an estimated 8 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 0 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 15 12 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 X Loree Nasman Bookkeeper 2084842514 1885 E Boise Ave Boise ID 83706 X Lara Luthy President (Through 7/25), Teacher 50.00 X X 111490 0 24260 Tabitha Miller President (From 7/25) 50.00 X X 0 0 0 Sarah Royter Vice President (From 7/25) 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 Emily Hammond 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 Sonia Galaviz Elementary 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 Alexandra Walker Govt Relations (From 7/25) 5.00 X 0 0 0 Sarah Reynolds Elementary Director (From 7/25) 5.00 X 0 0 0 Rachel Mederios Public Relations Chair (From 7/25) 5.00 X 0 0 0 Mark Anderson Junior High Director (Through 7/25) 5.00 X 0 0 0 Hester Comstock Govt Relations (Through 7/25) 5.00 X 0 0 0 Jesse Randolph Elementary Director (Through 7/25) 5.00 X 0 0 0 Pam Mackie ESP Chair (Through 8/25) 5.00 X 0 0 0 Zoraida Juarez Membership Chair (Through 8/25) 5.00 X 0 0 0 Amanda Shindle Public Relations Chair (Through 7/25) 5.00 X 0 0 0 111490 0 24260 0 0 0 1 0 2860 2860 Member Dues 611710 181955 181955 181955 22789 22789 207604 181955 0 22789 500 3526 77775 4500 1200 513 8820 2561 5350 34594 42677 479 6017 518 Professional Developmen 4957 193987 200 200 358448 381144 79198 92481 55847 29683 5893 26164 694849 678305 1138588 1178294 90163 64908 6201 24759 96364 89667 X 1042224 1088627 1042224 1088627 1138588 1178294 13617 32786 0 X 1 X 0 1 0 1 1 0 55847 29683 26164 26164 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. 0 0 0 Lara Luthy President (Through 7/25), Teacher 109303 0 0 0 2187 0 14594 0 9733 0 135817 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 ($135,817) 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 $77,775 was reimbursed by the Boise Education Association and included in Part IX of the 990 for the tax year. Zoraida Juarez Board Member 200 Student Success Grant Help teachers with special projects for students in their classroom. Rachel Mederios Board Member 200 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.