2023-11-14T08:49:38+00:00 2022-12-31 990 2022-01-01 237367534 NRA SPECIAL CONTRIBUTION FUND NRAS 5754453615 PO BOX 700 RATON NM 87740 SONYA B ROWLING TREASURER 5754453615 2023-11-14 SONYA ROWLING 999009999 2022 2023-04-26 12:10:37Z WHITTINGTON CENTER SONYA B ROWLING 11250 WAPLES MILL RD FAIRFAX VA 22030 6014018 false X WWW.NRAWC.ORG X 1974 NM (See Schedule O) 12 12 0 108 185697 0 7471378 2463555 1406162 1381319 528701 150525 451845 414406 9858086 4409805 0 0 1309465 1545672 178100 183900 1076509 2704666 2750952 4192231 4480524 5665855 -70719 23379054 21844140 876442 712742 22502612 21131398 NRA SPECIAL CONTRIBUTION FUND PROVIDES EDUCATION AND TRAINING IN FIREARMS SAFETY, MARKSMANSHIP, AND WILDLIFE CONSERVATION THROUGH THE NRA WHITTINGTON CENTER NEAR RATON, NEW MEXICO. false false 3029841 1594075 NRA SPECIAL CONTRIBUTION FUND IS ALL ABOUT GUN SAFETY AND A PASSION FOR THE OUTDOORS. THE FUND PROVIDES TRAINING IN FIREARMS SAFETY, MARKSMANSHIP, AND WILDLIFE CONSERVATION BY MEANS OF THE NRA WHITTINGTON CENTER, NAMED IN HONOR OF GEORGE R. WHITTINGTON, A CHAMPION RIFLE SHOOTER AND PAST NRA PRESIDENT. MORE THAN 30,000 ACRES AND 17 RANGES ARE DEVOTED TO COMPETITIVE, EDUCATIONAL, AND RECREATIONAL SHOOTING IN ALL SHOOTING DISCIPLINES ON A YEAR-ROUND BASIS. THE CENTER OFFERS GUIDED AND UNGUIDED HUNTS, EXPERT FIREARMS TRAINING, LODGING, CABINS AND CAMPING, YOUTH PROGRAMS, A PRO SHOP AND EMPORIUM, THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST, THE BUD AND WILLA EYMAN RESEARCH LIBRARY, AND MORE. PLAN YOUR WHITTINGTON CENTER EXPERIENCE TODAY. SPECIAL PROGRAMS ALSO INCLUDE WOMEN'S EVENTS, TRAINING CLINICS, TOURNAMENTS, MATCHES, NATURE TRAILS, YOUTH ADVENTURE CAMPS, AND DONOR RECOGNITION WEEKENDS. THE WHITTINGTON CENTER IS A PUBLIC CHARITY THAT RELIES ON CHARITABLE SUPPORT. ALL MEMBERS OF THE PUBLIC ARE WARMLY WELCOMED. 3029841 true true false false false false true false true true false true false true true true true false false false false false true false false false false false true false false false false false false false false true false false false true true false false false true 31 0 true 0 true true false false false false true true false false false false false false X 12 12 false false false false false false true true true false false true true true true true true false false false CA CO CT FL GA AL IL KS KY ME AK MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VT VA AR WA WV WI X BECKY FISH 5754453615 34025 HWY 64 WEST RATON NM 87740 RONALD L SCHMEITS CHAIRMAN 1.0 1.0 X X 0 0 0 THOMAS P ARVAS VICE-CHAIRMAN 1.0 1.0 X X 0 0 0 BARBARA RUMPEL BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 CURTIS S JENKINS BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 DAVID E BENNETT BOARD OF TRUSTEES 1.0 0 X 0 0 0 DWIGHT D VAN HORN BOARD OF TRUSTEES 1.0 1.0 X 0 0 0 J WILLIAM CARTER BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 JOE M ALLBAUGH BOARD OF TRUSTEES 1.0 1.0 X 0 0 0 JOHN C SIGLER BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 KAYNE ROBINSON BOARD OF TRUSTEES 1.0 0 X 0 0 0 ROBERT A NOSLER BOARD OF TRUSTEES 1.0 0 X 0 0 0 TOM KING BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 BECKY FISH SECRETARY 40.0 0 X 0 62243 21557 DAVID KELNER WHITTINGTON CENTER DIRECTOR 45.0 0 X 0 115062 24526 SONYA B ROWLING TREASURER 1.0 49.0 X 0 416470 16095 CRAIG B SPRAY TREASURER UNTIL 01/28/2021 0.0 0.0 X 0 467500 0 0 1061275 62178 0 true true false ALLEGIENCE CREATIVE GROUP LLC 11250 WAPLES MILL RD SUITE 320 FAIRFAX VA 22030 FUNDRAISING COUNSEL 183900 1 6047 2457508 55966 2463555 WHITTINGTON CENTER PROGRAM FEES 900099 1381319 1381319 0 0 0 0 1381319 212756 212756 6400 6400 0 6400 6400 1069867 30317 1162415 -92548 30317 -62231 -62231 627495 441798 185697 185697 MINERAL RIGHTS 212000 196118 196118 MISC REVENUE 26191 26191 0 0 0 0 222309 4409805 1594075 185697 166478 115062 89288 11161 14613 1220381 951141 99391 169849 -38521 -33801 -3787 -933 170429 149548 16754 4127 78321 68725 7699 1897 24208 24208 183900 183900 26782 26782 0 0 0 0 608987 175 20237 588575 230087 153348 71040 5699 15270 6678 3302 5290 103900 96204 3848 3848 31709 12176 19533 324 324 511516 471247 20029 20240 171270 144131 24886 2253 RANGES, RANCH, AND PROGRAM SUPPLIES AT WHITTINGTON CENTER 538834 508738 13236 16860 EQUIPMENT AND MAINTENANCE AT WHITTINGTON CENTER 480474 411919 8264 60291 7591 0 7591 0 4480524 3029841 374174 1076509 2898726 2950108 164118 89042 0 0 0 0 499308 534130 8275 5708 19550014 9649375 9366490 9900639 6339188 4363051 0 3364916 3361708 738033 639754 23379054 21844140 524643 319478 74030 59660 0 0 277769 333604 876442 712742 19484450 18385222 3018162 2746176 22502612 21131398 23379054 21844140 X -70719 -1293884 -6611 X false true X true false X 1945682 3807082 5254543 7471378 2463555 20942240 0 0 1945682 3807082 5254543 7471378 2463555 20942240 6041763 14900477 108636 158422 159774 398836 219156 1044824 0 0 0 0 0 249950 204815 123938 105790 196118 880611 22867675 6786879 0.6516 0.6178 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MINERAL RIGHTS, COLUMN A - 249950.0, COLUMN B - 204815.0, COLUMN C - 123938.0, COLUMN D - 105790.0, COLUMN E - 196118.0, COLUMN F - 880611.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2198090 X X X X true 1715826 3000 -257716 1461110 1286073 247250 182503 1715826 175148 1004758 106167 1286073 140671 34477 175148 157071 -16400 140671 0.0 0.93 0.07 false true true 2491170 2491170 7684022 3603786 4080236 1962791 1379799 582992 6451302 4665790 1785512 960729 960729 9900639 DONATED FIREARMS OTHER IN-KIND CONTRIBUTIONS 3189647 F OTHER ACREAGE 172061 F 3361708 ANNUITIES PAYABLE 253098 FINANCE LEASE LIABILITIES 80506 333604 X 3551108 -1293884 435187 -858697 4409805 0 0 4409805 4922322 441798 441798 4480524 0 0 4480524 Schedule D, Part III, Line 5 DONATED ASSETS TO BE SOLD TO RAISE FUNDS THIS RESPONSE EXPLAINS WHY THE WHITTINGTON CENTER MAY SOLICIT OR RECEIVE ASSETS THAT SOME DONORS INTEND TO BE SOLD RATHER THAN MAINTAINED PERMANENTLY. WHEN DONORS INTEND THEIR FIREARMS OR RELATED COLLECTIBLES TO BE SOLD RATHER THAN HELD FOR EXHIBITION OR RESEARCH IN THE COLLECTIONS OF THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST (OR OTHER NRA MUSEUMS), THE ORGANIZATION FULFILLS THOSE WISHES. DONORS MAY CHOOSE TO HAVE GUNS SOLD FOR VARIOUS REASONS, SUCH AS TO SUPPORT CURRENT PROGRAM SERVICES OR TO FUND A CHARITABLE GIFT ANNUITY OR CHARITABLE TRUST. THE PHILANTHROPIC INTENT OF EACH DONOR DETERMINES HOW A GIFT IS HANDLED. Schedule D, Part III, Line 4 Collections of art - description of collections THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST AND THE BUD AND WILLA EYMAN RESEARCH LIBRARY DISPLAY GIFTS AND OTHER EDUCATIONAL ITEMS DONATED AND LOANED BY SUPPORTERS. THE NRA MUSEUMS, INCLUDING THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST AT THE WHITTINGTON CENTER IN RATON, NEW MEXICO, PROMOTE GUN COLLECTING AND THE PRESERVATION OF HISTORY THROUGH FIREARMS. TO MAKE THE NRA MUSEUMS THE FINEST POSSIBLE RESOURCE FOR THE PUBLIC, THE NRA AND ITS AFFILIATED CHARITIES, INCLUDING THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST AT THE WHITTINGTON CENTER, RELY ON GENEROUS SUPPORTERS TO BUILD THE EXHIBITION AND RESEARCH COLLECTIONS THROUGH CONTRIBUTIONS OF HISTORICALLY SIGNIFICANT FIREARMS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE NRA WHITTINGTON CENTER ENDOWMENT SUPPORTS WHITTINGTON CENTER PROGRAM SERVICES DEVOTED TO GUN SAFETY, FIREARMS EDUCATION, AND TRAINING. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THIS RESPONSE PROVIDES THE TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB ASC 740. The Fund is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code and from state income taxes. In addition, the Fund is not classified as a private foundation. The Fund follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Fund may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the Fund's tax position and concluded that the Fund had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Tax years from 2019 through the current year remain open for examination by tax authorities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 441798 CHANGE IN SPLIT INTEREST AGREEMENT - -6611 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 441798 X X true ALLEGIANCE 11250 WAPLES MILL RD FAIRFAX VA 22030 FUNDRAISING COUNSEL false 1023268 183900 839368 1023268 183900 839368 CA CO CT FL GA AL HI IL KS KY ME AK MD MA MI MN MS MO MT NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA AR WA WV WI true true false false false false false false false CRAIG B SPRAY TREASURER UNTIL 01/28/2021 0 0 0 0 0 467500 0 0 0 0 0 467500 0 0 SONYA B ROWLING TREASURER 0 400000 0 0 0 16470 0 12200 0 3895 0 432565 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment CRAIG SPRAY, FORMER TREASURER AND CFO, ENDED HIS EMPLOYMENT ON JUNE 1, 2021, AND RECEIVED TAXABLE COMPENSATION OF $467,500 AS PART OF A SEVERANCE AGREEMENT. Schedule J, Part I, Line 3 ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TREASURER THE RELATED ORGANIZATION PAID THE INDIVIDUAL SERVING AS TREASURER OF NRA SPECIAL CONTRIBUTION FUND. THE RELATED ORGANIZATION UTILIZED A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES, COMPARABILITY DATA, AND ULTIMATE APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED. Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SPRAY INCLUDED $467,500 SEVERANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MRS. ROWLING INCLUDED $2,070 GROUP LIFE INSURANCE AND $14,400 TAXABLE PERSONAL EXPENSES. Schedule J, Part II, Column (D) NONTAXABLE BENEFITS NONTAXABLE BENEFITS ARE PROVIDED TO EMPLOYEES CONSISTENT WITH ASSOCIATION INDUSTRY STANDARDS AND BEST PRACTICES. STANDARD NONTAXABLE BENEFITS INCLUDE EMPLOYEE BENEFITS SUCH AS THE EMPLOYER PAID PORTIONS OF MEDICAL AND DENTAL PLANS AND LONG-TERM AND SHORT-TERM DISABILITY PLANS. X 24 55966 Selling cost 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions ON OCCASION AND AS APPROPRIATE, OTHER DONATED LIQUID OR ILLIQUID ASSETS CAN BE CONVERTED INTO CASH BY THE OUTSIDE THIRD PARTY SPECIALISTS THAT PARTNER WITH THE NRA AND ITS CHARITABLE AFFILIATES, INCLUDING THE WHITTINGTON CENTER, TO FULFILL THE PHILANTHROPIC INTENTIONS OF THE DONORS. Schedule M, Part I Explanations of reporting method for number of contributions Collectibles - Number of contributions Form 990, Part I, Line 1 ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES NRA SPECIAL CONTRIBUTION FUND PROVIDES EDUCATION AND TRAINING IN FIREARMS SAFETY, MARKSMANSHIP, AND WILDLIFE CONSERVATION THROUGH THE NRA WHITTINGTON CENTER NEAR RATON, NEW MEXICO. DISCLOSURE FOR CLARITY AND TRANSPARENCY OF THE NRA COMPLETE CORPORATE STRUCTURE. THE NRA IS A 501(C)(4) MEMBERSHIP ASSOCIATION WITH FOUR 501(C)(3) PUBLIC CHARITIES AND TWO 527 POLITICAL ACTION COMMITTEE, WHICH ARE SEPARATE SEGREGATED FUNDS. THE FOUR CHARITIES AFFILIATED WITH THE NRA ARE NRA CIVIL RIGHTS DEFENSE FUND, NRA FOUNDATION INC, NRA FREEDOM ACTION FOUNDATION, AND NRA SPECIAL CONTRIBUTION FUND DBA WHITTINGTON CENTER. THE POLITICAL ACTION COMMITTEE IS THE NRA POLITICAL VICTORY FUND. THE SUPER PAC IS THE NRA VICTORY FUND. SEE SCHEDULE R, PART II. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive committee is made up of Ronald L Schmeits, Thomas P Arvas, Tom King, Dwight D. Van Horn and Curtis S. Jenkins. The Executive committee can exercise all the same powers of the Board of Trustees when the Board is not in session except for amending the Bylaws, or filling officer vacancies on the Board of Trustees. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders National Rifle Association board of directors elects the SCF board of trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS REVIEWED BY THE EXTERNAL AUDITING FIRM AND AVAILABLE FOR REVIEW BY THE BOARD OF TRUSTEES BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION TAKES CONFLICTS OF INTEREST VERY SERIOUSLY AND UTILIZES A STATEMENT OF CORPORATE ETHICS AND UPDATED CONFLICT OF INTEREST POLICY. TO MONITOR AND ENFORCE COMPLIANCE WITH CORPORATE POLICIES, ANNUAL FILINGS MUST BE PROVIDED TO NRA OFFICE OF THE SECRETARY AND GENERAL COUNSEL AND REVIEWED REGULARLY AND CONSISTENTLY. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND ANNUAL REPORTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6014(D). THE ORGANIZATION DOES NOT MAKE INTERNAL OPERATING POLICIES AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - -6611; SEA GIRT LLC 211 E 7TH STREET SUITE 620 AUSTIN TX 787013218 861375681 DEVELOPMENT PHASE TX 0 0 NRA NATIONAL RIFLE ASSOCIATION OF AMERICA 11250 WAPLES MILL RD FAIRFAX VA 22030 530116130 MEMBERSHIP NY 501(c)(4) NA false NRA FOUNDATION INC 11250 WAPLES MILL RD FAIRFAX VA 22030 521710886 CHARITABLE DC 501(c)(3) 7 NRA false NRA CIVIL RIGHTS DEFENSE FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521136665 CHARITABLE VA 501(c)(3) 7 NRA false NRA FREEDOM ACTION FOUNDATION 11250 WAPLES MILL RD FAIRFAX VA 22030 261277941 CHARITABLE VA 501(c)(3) 7 NRA false NRA POLITICAL VICTORY FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521083020 PAC/SSF VA 527 NRA false NRA VICTORY FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 844953921 SUPER PAC DE 527 NRA false LEXINGTON CONCORD HOLDINGS LLC 11250 Waples Mill Rd Fairfax VA 22030 831798978 Development Phase DE NA C Corporation false NRA HOLDINGS COMPANY INC 11250 Waples Mill Rd Fairfax VA 22030 020558658 Management Services VA NA C Corporation false false false false false false false false false false false false false true true true true false false false NATIONAL RIFLE ASSOCIATION OF AMERICA P 2008982 CASH VALUE Schedule R, Part V, Line 2 TRANSACTIONS WITH RELATED ORGANIZATIONS THE NATIONAL RIFLE ASSOCIATION OF AMERICA SERVES AS CENTRAL PAYMASTER FOR THE NRA AND ITS RELATED ORGANIZATIONS, INCLUDING THE FILING ORGANIZATION, WHICH PAID $2,008,982. PURSUANT TO 990 FORM INSTRUCTIONS, ALTHOUGH THERE WERE ADDITIONAL TRANSACTIONS NOTED IN LINE 1 OF THE SCHEDULE R PART V BETWEEN RELATED ORGANIZATIONS, SUCH TRANSACTIONS WERE NOT REQUIRED TO BE REPORTED SINCE THRESHOLD LIMITATIONS WERE NOT EXCEEDED WITH RELATED ORGANIZATIONS REQUIRING DISCLOSURE. ALSO, TRANSACTIONS BETWEEN REIMBURSEMENT OF EXPENSES, INCLUDING PAYROLL AND OTHER COSTS. 501(C)(3) ORGANIZATIONS WHICH ARE NOT CONTROLLED BY NRA SPECIAL CONTRIBUTION FUND ARE NOT GENERALLY REQUIRED TO BE LISTED ON THIS SCHEDULE.