Research finding · Research date 2026-09-16
Article IV closed in 2025, so its Defend and Protect Idaho money must be dated before treating it as new 2026-cycle funding
Recorded status: IRS-DERIVED/PRIMARY TIMING CORRECTION: Article IV closed in 2025; $170K Article IV→DPI is primary-verified for FY2024. Any additional 2025 payment remains unverified; do not label Article IV as fresh 2026 funding without dated state rows.
This is a dated research record. Its qualifications and open questions are part of the account. Association alone does not establish wrongdoing or control.
Article IV (EIN 86-2820532) appears to have completed a wind-down/termination in 2025, which materially changes how its appearance in 2026 Idaho PAC coverage should be interpreted. ProPublica Nonprofit Explorer's IRS-derived FY2025 record shows Article IV filed a Form 990-EZ on Jan. 27, 2026 reporting $0 revenue, $1,728,273 in expenses and $0 year-end net assets; the filing also contains Schedule N, the IRS schedule used for liquidation, termination, dissolution or significant disposition of assets. ProPublica additionally notes Article IV is absent from the IRS's most recent tax-exempt-organization list. An independent IRS-derived profile (Impala) labels the organization 'Closed' and says its 2025 filing was a final 990 indicating termination. Article IV's primary FY2024 Schedule C separately reports $170,000 paid from its own funds to Defend and Protect Idaho and $30,000 to Way Back PAC during 2024. Current June 2026 Idaho Capital Sun reporting names Article IV among Defend and Protect Idaho's largest contributors while discussing DPI's 2026 primary spending, but does not date an Article IV transaction. Because Article IV closed during 2025, that news reference must not be automatically treated as proof of a new 2026 Article IV→DPI payment. The known $170,000 FY2024 payment is a plausible source of the historical contributor relationship, but transaction-level Idaho Sunshine data are still needed to determine whether Article IV made any additional DPI payment in 2025 before closing. This finding narrows the open question from 'what did Article IV pay DPI in 2026?' to 'what are the dates and amounts of every Article IV→DPI Idaho row, and was there any post-2024 payment before closure?' It does not show that DPI's 2026 expenditures were specifically financed by the 2024 Article IV dollars; PAC cash is fungible and may include later receipts from other donors.
Source references
- ProPublica Nonprofit Explorer — Article IV FY2025 filing — Fiscal year ending Dec. 2025; Form 990-EZ filed Jan. 27, 2026; filing schedule manifest
- Impala — Article IV FY2025 financial profile — FY2025 income statement / organization status
- Article IV FY2024 Form 990 — Schedule C — Schedule C Part I-A
- Idaho Capital Sun — Idaho PACs spent more than $4.2M on primary election races — Defend and Protect Idaho contributor section