Research finding · Research date 2026-09-12
Idaho Values First recipient-side Form 990 is a priority missing record
Recorded status: Open primary-record gap; 2021 grant and filing rule documented, recipient return not yet located
This is a dated research record. Its qualifications and open questions are part of the account. Association alone does not establish wrongdoing or control.
DOCUMENTED: Sixteen Thirty Fund's 2021 Form 990 Schedule I reports a $495,000 cash grant to Idaho Values First Foundation Inc., EIN 87-2846989, PO Box 2511, Boise, Idaho 83701, and labels the recipient 501(c)(4). DOCUMENTED RULE: IRS Form 990 instructions state that organizations described in 501(c) generally must file Form 990 when gross receipts are at least $200,000; gross receipts are amounts received from all sources. IRS Form 8976 guidance also says 501(c)(4) organizations have annual Form 990/990-EZ/990-N obligations depending on receipts/assets, even if they self-declare rather than seek a determination letter. OPEN LEAD: exact-EIN/name searches in the current public research pass did not surface Idaho Values First's own 2021-2025 Form 990/990-EZ or a ProPublica organization page. This absence is NOT proof of nonfiling because the decisive IRS TEOS/BMF bulk datasets could not be searched row-by-row in the current interface. Investigative priority is to obtain the IRS recipient-side filing or establish whether the entity self-declared, filed under an unexpected tax period/name, was revoked, or otherwise has a documented filing-status explanation. Do not infer that the $495,000 remained available in 2025-26 without balance-sheet evidence.
Source references
- Sixteen Thirty Fund 2021 Form 990 Public Disclosure Copy — Schedule I, Part II; Idaho Values First Foundation Inc. row
- IRS Instructions for Form 990 — General Instructions, Who Must File / gross receipts
- IRS Form 8976 guidance for section 501(c)(4) organizations — Requirement for Section 501(c)(4) organizations / annual information returns