IDAHO SCHOOL BOARDS ASSOCIATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1942

Legal Domicile

Principal Officer

MISTY SWANSON

Phone

2088541476

Tax Period

2024-07-01 to 2025-06-30

IDAHO SCHOOL BOARDS ASSOCIATION INC, founded in 1942, is a community nonprofit that reported $2.4M in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $2.3M left a modest 4% surplus.

Mission

TO PROVIDE LEADERSHIP AND SERVICES TO LOCAL SCHOOL BOARDS FOR THE BENEFIT OF STUDENTS AND FOR THE ADVOCACY OF PUBLIC EDUCATION.

Program Service Accomplishments

Program 1

IMPROVED THE EFFECTIVENESS OF 115 IDAHO SCHOOL DISTRICT BOARDS AND 57 CHARTER SCHOOLS BY PROVIDING TRAINING, LEGAL, POLICY SERVICES AND AFFORDABLE INSURANCE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $71,237

Program Service Revenue $2,229,997

Investment Income $63,755

Other Revenue $800

TOTAL REVENUE $2,365,789

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,157,960

Fundraising Expenses $0

Other Expenses $1,119,313

TOTAL EXPENSES $2,277,273

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,365,789	$1,938,945	+0.2%
Expenses	$2,277,273	$1,783,909	+0.3%
Net Income	$88,516	$155,036	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$180,613

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MISTY SWANSON	EXECUTIVE DI	50.00	Officer	$161,319	$19,294	$180,613
HOLLY ALLEN	VICE CHAIR -	2.00	Director	$0	$0	$0
LESLIE BAKER	VICE CHAIR -	2.00	Director	$0	$0	$0
LORI FRASURE	VICE PRESIDE	2.00	Director	$0	$0	$0
MATT FRYE	CHAIR - 8	2.00	Director	$0	$0	$0
KRISTIN GALBRAITH	CHAIR - 6	2.00	Director	$0	$0	$0
LON HARRINGTON	CHAIR - 5	2.00	Director	$0	$0	$0
RAINI HAYDEN	VICE CHAIR -	2.00	Director	$0	$0	$0
BRANDEE KLINE	VICE CHAIR -	2.00	Director	$0	$0	$0
JASON KNOPP	CHAIR - 3	2.00	Director	$0	$0	$0
CHARLETTE KREMER	VICE CHAIR -	2.00	Director	$0	$0	$0
POLLEY MCLEOD	CHAIR - 2	2.00	Director	$0	$0	$0
RICH MEYER	VICE CHAIR -	2.00	Director	$0	$0	$0
STARR OLSEN	PAST PRESIDE	2.00	Officer Director	$0	$0	$0
BRETT PLUMMER	CHAIR - 7	2.00	Director	$0	$0	$0
BRIAN PYPER	PRESIDENT	2.00	Officer Director	$0	$0	$0
KAREN PYRON	VICE CHAIR -	2.00	Director	$0	$0	$0
TERESA RAE	CHAIR - 1	2.00	Director	$0	$0	$0
ANNE RITTER	CHAIR - 9	2.00	Director	$0	$0	$0
JASON SEVY	PRESIDENT-EL	2.00	Officer Director	$0	$0	$0
ERIC SMALLWOOD	CHAIR - 4	2.00	Director	$0	$0	$0
JAMIE TURNER	VICE CHAIR -	2.00	Director	$0	$0	$0
PAMELA WAGONER	VICE CHAIR -	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,365,789	$2,277,273	$2,253,391	$88,516
2024	$1,938,945	$1,783,909	$2,176,419	$155,036
2023	$2,131,130	$2,034,265	$1,996,039	$96,865
2022	$2,646,096	$2,473,746	$2,114,178	$172,350
2021	$2,086,050	$1,837,049	$2,096,432	$249,001
2020	$2,045,639	$1,964,093	$1,921,151	$81,546
2019	$2,000,236	$1,813,497	$1,584,555	$186,739