2023-11-10T13:37:34+00:00 2022-12-31 990 2022-01-01 521136665 NRA CIVIL RIGHTS DEFENSE FUND NRAC 7032671000 11250 WAPLES MILL ROAD FAIRFAX VA 22030 SONYA B ROWLING TREASURER 2023-11-10 SONYA ROWLING 999009999 2022 2023-04-26 12:10:37Z SONYA B ROWLING 11250 WAPLES MILL ROAD FAIRFAX VA 22030 2523281 false X WWW.NRADEFENSEFUND.ORG X 1978 VA THE FUND PROVIDES LEGAL AND FINANCIAL ASSISTANCE TO SELECTED INDIVIDUALS AND ORGANIZATIONS DEFENDING THEIR RIGHT TO KEEP AND BEAR ARMS. ADDITIONALLY, THE FUND SPONSORS LEGAL RESEARCH AND EDUCATION ON A WIDE VARIETY OF GUN-RELATED ISSUES, INCLUDING THE MEANING OF THE SECOND AMENDMENT. 9 9 0 10 0 0 1527494 682115 0 558475 324448 24 0 2085993 1006563 711463 308914 0 0 0 8 92496 88267 803959 397181 1282034 609382 13598771 12136639 123903 122895 13474868 12013744 THE FUND PROVIDES LEGAL AND FINANCIAL ASSISTANCE TO SELECTED INDIVIDUALS AND ORGANIZATIONS DEFENDING THEIR RIGHT TO KEEP AND BEAR ARMS. ADDITIONALLY, THE FUND SPONSORS LEGAL RESEARCH AND EDUCATION ON A WIDE VARIETY OF GUN-RELATED ISSUES, INCLUDING THE MEANING OF THE SECOND AMENDMENT. false false 245734 245734 GRANTS FOR LEGAL ASSISTANCE FOR THE REPRESENTATION OF INDIVIDUALS WHERE ISSUES IN LITIGATION ARE DIRECTLY RELATED TO THE PRESERVATION OF THE HUMAN, CIVIL, AND/OR CONSTITUTIONAL RIGHTS OF THE INDIVIDUAL TO KEEP AND BEAR ARMS. 63180 63180 GRANTS AND AWARDS FOR LEGAL RESEARCH AND EDUCATION ON GUN-RELATED ISSUES, INCLUDING THE MEANING OF THE SECOND AMENDMENT AND NATURE OF THE RIGHT TO KEEP AND BEAR ARMS PROVISIONS IN STATE CONSTITUTIONS. 308914 true true false false false false true false true false false false true true true true true false false false false false false false false false true true true false false false false false false false false false false false false true true false true false true 13 0 true 0 false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false CA CO CT FL GA AL HI IL KS KY ME AK MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X SONYA ROWLING - TREASURER 7032671000 11250 WAPLES MILL ROAD FAIRFAX VA 22030 CAROL FRAMPTON VICE CHAIR & BOARD OF TRUSTEES TRUSTEE 1.0 1.0 X X 0 0 0 JAMES W PORTER II CHAIRMAN & BOARD OF TRUSTEES TRUSTEE 1.0 2.0 X X 0 0 0 CHARLES L COTTON BOARD OF TRUSTEES 1.0 25.0 X 0 0 0 CURTIS S JENKINS BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 DAVID KEENE BOARD OF TRUSTEES 1.0 0 X 0 0 0 GRAHAM HILL 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 ROBERT E SANDERS BOARD OF TRUSTEES 1.0 0 X 0 0 0 ROBERT K CORBIN BOARD OF TRUSTEES UNTIL 5/26/22 1.0 0 X 0 0 0 WILLIAM H SATTERFIELD BOARD OF TRUSTEES 1.0 0 X 0 0 0 SONYA B ROWLING TREASURER 1.0 49.0 X 0 416470 16095 STEFAN TAHMASSEBI SECRETARY 7.0 33.0 X 0 223838 57781 CRAIG B SPRAY TREASURER UNTIL 01/28/2021 0.0 0.0 X 0 467500 0 0 1107808 73876 0 true true false 0 48647 -38000 671468 682115 0 0 0 0 0 338424 338424 0 0 1502742 1516718 -13976 0 -13976 -13976 Misc 0 0 0 0 0 1006563 0 0 324448 223577 223577 85337 85337 565 565 19179 19179 41254 41254 0 0 0 0 4147 4147 8 8 4215 4215 PRINTING AND PUBLICATIONS 4961 4961 CHARITABLE ORG REPORT FEES 7042 7042 ANNUITY EXPENSE 1637 1637 MISC 5259 5259 0 0 0 0 397181 308914 88259 8 2119872 1823950 1045495 740698 0 0 0 0 1300 434 0 0 0 0 7550832 7352768 0 0 2881272 2218789 13598771 12136639 11910 24700 0 0 111993 98195 123903 122895 5903359 5657050 7571509 6356694 13474868 12013744 13598771 12136639 X 609382 -1786117 -284389 X false true X true false X 1887158 1342057 2058860 1602048 397728 7287851 0 0 1887158 1342057 2058860 1602048 397728 7287851 3146887 4140964 172481 199313 229881 451376 338424 1391475 0 0 0 0 0 25 0 25 8679351 0 0.4771 0.5357 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SECURITIES LITIGATION SETTLEMENTS, COLUMN A - , COLUMN B - 0.0, COLUMN C - , COLUMN D - 25.0, COLUMN E - , COLUMN F - 25.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 X false 5010701 2303 -444080 177601 5259 4386064 3929763 677372 575789 167344 4879 5010701 1376216 2282412 408539 136497 907 3929763 1202267 15534 217771 58629 727 1376216 1328942 16975 -76291 67359 1202267 0.0 1.0 0.0 false true true DUE FROM AFFILIATES - ENDOWMENTS AND GIFT ANNUITIES DUE FROM NRA FOUNDATION 2208789 FIREARMS/MUSEUM COLLECTIONS 10000 CASH SURRENDER VALUE - LIFE INSURANCE 2218789 ANNUITIES PAYABLE 98195 98195 X 680920 0 0 680920 41254 284389 325643 1006563 355927 0 0 355927 41254 0 41254 397181 Schedule D, Part XIII COLLECTIONS OF ART - DESCRIPTION OF COLLECTIONS THE FUND MAINTAINS A COLLECTION OF FIREARMS HOUSED WITHIN THE NATIONAL FIREARMS MUSEUM WHERE THEY PROMOTE APPRECIATION, UNDERSTANDING, AND PARTICIPATION IN GUN COLLECTING AND THE PRESERVATION OF THE HERITAGE OF FIREARMS THROUGH COLLECTION, CONSERVATION, EXHIBITION AND RESEARCH Schedule D, Part V, Line 4 Intended uses of endowment funds TO VOLUNTARILY ASSIST IN THE PRESERVATION AND DEFENSE OF HUMAN, CIVIL, AND CONSTITUTIONAL RIGHTS OF INDIVIDUALS TO KEEP AND BEAR ARMS IN A FREE SOCIETY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 ONY 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. TAX YEARS FROM 2019 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. CURRENTLY, THERE ARE NO EXAMINATIONS IN PROCESS. MANAGEMENT EVALUATED THE FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE GUIDANCE. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Change in value of split interest agreements - 284389 true National Rifle Association 11250 Waples Mill Road Fairfax VA 22030 530116130 501(C)4 176628 SEE STATEMENT Deputy Big Shot LLC 10214 W Deputy Pike Road Deputy IN 47230 461249469 8325 Legal assistance Granby Bow & Gun Club 85 Chicopee Street Granby MA 01033 043511704 501(c)4 15000 Legal assistance Western Pennsylvania Sportsmen's Club 5730 Saltsburg Road Murrysville PA 15668 251511110 501(c)4 23128 Legal assistance 0 4 2ND AMENDMENT RESEARCH 3 49216 LEGAL ASSISTANCE 10 22156 YOUTH ESSAY CONTEST 8 3800 AWARDS 1 10000 165 FMV Award plaque Schedule I, Part II COLUMN H - PURPOSE OF GRANT OR ASSISTANCE NATIONAL RIFLE ASSOCIATION: GRANTS TO NRA ARE MADE TO SUPPORT LITIGATION WHERE THE LITIGATION IS DIRECTLY RELATED TO THE PRESERVATION OF THE HUMAN, CIVIL, AND/OR CONSTITUTIONAL RIGHTS OF INDIVIDUALS TO KEEP AND BEAR ARMS. THESE GRANTS TO NRA ARE TO REIMBURSE THE LEGAL EXPENSES OF CASES THAT HAVE ALREADY BEEN FUNDED AND PAID BY NRA INSTITUTE OF LEGISLATIVE ACTION. NRA CIVIL RIGHTS DEFENSE FUND'S BOARD OF TRUSTEES SUBSEQUENTLY APPROVES THE FUNDING/REIMBURSEMENT OF THESE CASES BY THE NRA CIVIL RIGHTS DEFENSE FUND. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. PAYMENTS ON GRANTS FOR LEGAL ASSISTANCE ARE MADE ON A COST REIMBURSEMENT BASIS UPON RECEIPT OF DETAILED BILLS FROM GRANT RECIPIENTS. PERIODIC UPDATES ON CASE STATUS AND/OR RESEARCH ARE OBTAINED FROM GRANT RECIPIENTS AND REVIEWED BY THE BOARD OF TRUSTEES THREE TIMES PER YEAR. THE FUND'S ANNUAL REPORT INCLUDES A DETAILED DESCRIPTION OF EACH ACTIVE CASE DURING THE YEAR. true false 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 STEFAN TAHMASSEBI SECRETARY 0 216952 0 0 0 6886 0 7050 0 50731 0 281619 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment A severance payment of $467,500 was made to Mr. Spray. Schedule J, Part I, Line 3 ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TREASURER THE CHAIRMAN IS THE TOP MANAGEMENT OFFICIAL OF NRA CIVIL RIGHTS DEFENSE FUND AND IS NOT COMPENSATED. THE RELATED ORGANIZATION PAID THE INDIVIDUAL SERVING AS TREASURER OF NRA CIVIL RIGHTS DEFENSE 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 MS. ROWLING INCLUDED $2,070 GROUP LIFE INSURANCE AND $14,400 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. TAHMASSEBI INCLUDED $6,886 GROUP LIFE INSURANCE. 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. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee exercises all the powers of the Board of Trustees when the Board is not in session, other than the power to amend or repeal Bylaws, or to fill vacancies in the Board of Trustees, or to amend or repeal any resolution of the Board of Trustees which by its terms is not be amendable or repealable by the Executive Committee. The Executive Committee includes Charles Cotton, Carol Frampton, Curtis S. Jenkins, James W. Porter, II and William H. Satterfield. Form 990, Part VI, Line 11b Review of form 990 by governing body THE NRA CIVIL RIGHTS DEFENSE FUND'S 990 IS REVIEWED BY ITS BOARD OF TRUSTEES AND BY THE EXTERNAL AUDITING FIRM BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE NRA CIVIL RIGHTS DEFENSE FUND TAKES CONFLICTS OF INTEREST VERY SERIOUSLY AND UTILIZES A STATEMENT OF CORPORATE ETHICS. TO MONITOR AND ENFORCE COMPLIANCE WITH CORPORATE POLICIES, ANNUAL FILINGS MUST BE PROVIDED TO THE NRA OFFICE OF THE SECRETARY 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 MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). NRA CIVIL RIGHTS DEFENSE FUND 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 Agreements - -284389; 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 ROAD FAIRFAX VA 22030 530116130 MEMBERSHIP NY 501(c)(4) NA false THE NRA FOUNDATION INC 11250 WAPLES MILL ROAD FAIRFAX VA 22030 521710886 CHARITABLE DC 501(c)(3) 7 NRA false NRA FREEDOM ACTION FOUNDATION 11251 WAPLES MILL ROAD FAIRFAX VA 22030 261277941 CHARITABLE VA 501(c)(3) 7 NRA false NRA SPECIAL CONTRIBUTION FUND PO BOX 700 RATON NM 87740 237367534 CHARITABLE NM 501(c)(3) 7 NRA false NRA POLITICAL VICTORY FUND 11250 WAPLES MILL ROAD FAIRFAX VA 22030 521083020 PAC/SSF VA 527 NRA false NRA Victory Fund 11250 Waples Mill Road Fairfax VA 22030 844953921 Political direct advocacy and independent expenditures 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 true false false false false false false false false false false false true true true false false false National Rifle Association of America B 176628 CASH National Rifle Association of America P 16723 CASH