Corporate
Idaho nonprofit corporation. Form 1023 to follow.
Federal law requires every 501(c)(3) to make its application for tax exemption and its three most recent annual information returns available to the public. Gairm will meet that obligation by posting exact copies here, rather than by request only. This page is the permanent home for those records — created before the first one exists.
Legal entity
- Status — Idaho nonprofit corporation, incorporated with the Idaho Secretary of State on June 11, 2026. Remaining entity details (legal name as registered, EIN) will be posted as issued.
- Articles of incorporation — filed with the Idaho Secretary of State, June 11, 2026. To be posted here.
- Bylaws Pending board adoption.
- Conflict-of-interest policy — modeled on the sample policy in the IRS Form 1023 instructions. Drafted; pending board adoption and attorney review.
IRS filings
- IRS determination letter — recognition of 501(c)(3) status. Pending — Form 1023 to follow incorporation.
- Form 990 — annual information return, three most recent years, as filed. Includes the compensation of officers, directors, and key employees. First return follows the first fiscal year of operations.
- Form 990-T — unrelated business income return, posted for any year one is filed. None yet.
Financial statements
- Audited financial statements — published for any year an independent audit is performed. None yet.
- Annual report — operational and financial summary, including the workforce outcomes published on the Workforce outcomes page. First annual report follows the first operating year.
Boise, Idaho 2026