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        <RelatedOrExemptFuncIncomeAmt>102</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>306249</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>167</TotalRevenueColumnAmt>
        <ExclusionAmt>167</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>306416</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>286029</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>20220</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>167</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>62304</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4135</TotalAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>2316</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>12135</TotalAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>3253</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>62432</TotalAmt>
      </ConferencesMeetingsGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>48498</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <InsuranceGrp>
        <TotalAmt>1911</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Real Estate Symposium E</Desc>
        <TotalAmt>69173</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Membership Expense</Desc>
        <TotalAmt>4658</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Program Expenses</Desc>
        <TotalAmt>1643</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>State Taxes</Desc>
        <TotalAmt>30</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>272488</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>71757</BOYAmt>
        <EOYAmt>129770</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>97625</BOYAmt>
        <EOYAmt>95912</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>17581</BOYAmt>
        <EOYAmt>16750</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1050</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1050</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>186963</BOYAmt>
        <EOYAmt>242432</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>12068</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>155475</BOYAmt>
        <EOYAmt>189084</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>167543</BOYAmt>
        <EOYAmt>189084</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>19420</BOYAmt>
        <EOYAmt>53348</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>19420</BOYAmt>
        <EOYAmt>53348</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>186963</BOYAmt>
        <EOYAmt>242432</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>33928</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>1</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1050</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1050</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>There is an Executive Committee made up of the President, Vice President, Secretary and Treasurer that has authority to act on behalf of the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMA Idaho has a management agreement in place with Images Marketing &amp; Consulting, LLC dba Jana Knoll to perform management duties of the organization. Jana Knoll acts as the Executive Director and is contracted for bookkeeping, financial reporting, event planning, membership management, recruiting, office management, communications, etc. for the organization per a monthly contract of $3,600/month for management services and one additional contract for $25k for one special annual event planning and coordination. BOMA Idaho paid Images Marketing &amp; Consulting, LLC dba Jana Knoll total management fees of $62,304 in 2023, which is reported on Part IX, Line 11a.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMA Idaho has 2 classes of members. Members are described as Principal Members (Regular) and Associate/Affiliate Members. 1) Principal Members include building owners, managers, developers, property managers, building engineers, property owners, and brokers. 2) Associate/Affiliate Members include those companies and people that provide goods and/or services to commericial properties.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Directors at large shall be elected by a majority of qualifed voting members at the annual meeting of the Association, the date and place to be determined by the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Amendments to the bylaws must be approved by the membership of BOMA Idaho.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board Treasurer reviews and signs the Form 990 and presents it for review to the Board at the next scheduled board meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMA Idaho plans to adopt a conflict of interest policy covering the Board, Officers, and membership in 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMA Idaho does not compensate any employees. The management contract fees undergo an annual review by the Executive Board for the Executive Director/BOMA Association Executive with measurable points of association successes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The documents are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>