Idaho School Boards Association

Nonprofit profile at a glance

EIN
820224921
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
2088541476
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,478,488
Expenses
$2,343,003
Assets
$2,433,186
Liabilities
$296,214

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • BRIAN PYPER (Past President)
  • JASON SEVY (President)
  • ERIC SMALLWOOD (President-Elect)
  • BRETT PLUMMER (Vice President)
  • MISTY SWANSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MISTY SWANSON (EXECUTIVE DIRECTOR): $180,302 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide leadership and services to local school boards for the benefit of students and for the advocacy of public education.

What it reported doing in 2025

Improved the effectiveness of 116 Idaho school district boards and 85 charter schools by providing training, legal, policy services and affordable insurance.

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 66
  • Accountability: 90
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.5%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 19.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 86.1% of spending went to programs
  • Governance: 22 of 22 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $180K · 23 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.