2025-11-10T13:41:10+00:00 2024-12-31 990 2024-01-01 261277941 NRA FREEDOM ACTION FOUNDATION NRAF 7032671000 11250 Waples Mill Road Fairfax VA 22030 MICHAEL J ERSTLING TREASURER 2025-11-10 2024 2025-03-06 01:10:19Z MICHAEL J ERSTLING 11250 Waples Mill Road Fairfax VA 22030 810493 false X www.nrafaf.org X 2008 VA SEE SCHEDULE O 5 0 0 0 0 881882 805858 0 3304 4635 0 885186 810493 1000000 1492500 0 0 0 8385 45744 39188 1045744 1531688 -160558 -721195 3424749 2779985 64235 54922 3360514 2725063 TO EDUCATE CITIZENS WITH RESPECT TO: THEIR INDIVIDUAL RIGHTS AS CITIZENS, THE IMPORTANCE OF THE SECOND AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES AND THEIR RESPECTIVE RIGHTS THEREUNDER, AND THE ROLE OF AMERICA'S COURTS IN PROTECTING SUCH RIGHTS; ENGAGE IN NONPARTISAN VOTER REGISTRATION; AND PARTICIPATE IN ANY OTHER ACTIVITIES RELATING TO THE SECOND AMENDMENT AS ARE APPROPRIATE. false false 1492500 1492500 THE NRA FREEDOM ACTION FOUNDATION MAKES GRANTS TO DEFRAY THE COST OF ELIGIBLE LITIGATION EFFORTS PERTAINING TO DEFENSE OF THE RIGHT TO KEEP AND BEAR ARMS AND RELATED RIGHTS SECURED BY LAW AND BY THE SECOND AMENDMENT TO OUR UNITED STATES CONSTITUTION. THE NRA FREEDOM ACTION FOUNDATION ALSO REACHES OUT TO ALL AMERICANS, WITHOUT REGARD TO PARTY AFFILIATION OR POLITICAL ORIENTATION, THROUGH DIGITAL MEDIA TO EDUCATE ON THE MEANING OF THE SECOND AMENDMENT AND THE IMPORTANCE OF VOTER REGISTRATION. THROUGH THESE NONPARTISAN EFFORTS, THE NRA FREEDOM ACTION FOUNDATION STRIVES TO PROTECT OUR HUMAN AND CIVIL RIGHTS, EDUCATE THE PUBLIC, REACH ALL SOCIOECONOMIC GROUPS AND INSPIRE AND COMMUNICATE WITH THE NEXT GENERATION ON THE IMPORTANCE OF THE SECOND AMENDMENT AND OF EXERCISING THE RIGHT TO VOTE. 1492500 true true false false false false false false false true false false false true true true true true false false false false false false false false false true false true false false false false false false false false false false false false false false true true false false true false true 2 0 true 0 false false false false false false false false false false false false X 5 0 false false false false false true false true false false false false true true true true true true false false false false CA CO FL GA HI IL KY ME MD MA MI MN MS NH NJ NM NY ND OH OK OR PA RI SC TN UT VA AR WA WV WI X MICHAEL J ERSTLING TREASURER 7032671000 11250 Waples Mill Road Fairfax VA 22030 JENNIFER L BRIEMANN DIRECTOR STARTED 11/07/2024 1.0 40.0 X X 0 322234 58684 JOHN S COMMERFORD PRESIDENT STARTED 12/03/2024 1.0 55.0 X X 0 256923 34339 JOSH R SAVANI DIRECTOR 1.0 50.0 X X 0 214038 27538 RANDY J KOZUCH PRESIDENT UNTIL 12/02/2024 1.0 40.0 X X 0 496167 58949 SONYA B ROWLING TREASURER 1.0 49.0 X X 0 415470 19911 THOMAS R TEDRICK SECRETARY 17.0 23.0 X X 0 291636 38738 BRIAN CALABRESE DIRECTOR UNTIL 11/07/2024 1.0 40.0 X 0 262015 20919 0 2258483 259078 0 false true false 0 805858 805858 0 0 0 0 0 4635 4635 0 0 0 0 0 0 0 0 0 0 810493 0 0 4635 1492500 1492500 17700 17700 15389 0 7004 8385 1245 1245 MISCELLANEOUS 4854 4854 0 0 0 0 1531688 1492500 30803 8385 2525064 1794959 29392 29854 0 0 0 0 0 0 0 0 0 0 870293 955172 3424749 2779985 6258 0 0 0 0 0 57977 54922 64235 54922 2553511 1830035 807003 895028 3360514 2725063 3424749 2779985 X -721195 85744 X false true true false X 772948 948019 1011746 881882 805858 4420453 0 0 772948 948019 1011746 881882 805858 4420453 1199623 3220830 5673 2501 2843 3304 4635 18956 0 0 0 0 0 0 0 4439409 0 0.72551 0.70222 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 755309 82132 837441 640686 114623 755309 874952 -234266 640686 781932 93020 874952 696984 0 84948 781932 0.0 0.0 1.0 false true true DUE FROM AFFILIATE 117731 RECEIVABLE FROM SPLIT INTEREST AGREEMENT 837441 OTHER RECEIVABLES 0 955172 Federal Income Taxes ANNUITIES PAYABLE 54922 54922 X 896237 85744 85744 810493 0 0 810493 1531688 0 0 1531688 0 0 1531688 Schedule D, Part XI, Line 2(d) Other Revenue in Audited Financial Statements not in Form 990 Change in value of Split Interest Agreement; other changes in value Schedule D, Part V, Line 4 Intended uses of endowment funds To further the organization's mission Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Tax Status FAF is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and from state income taxes. In addition, FAF is not classified as a private foundation. FAF 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, FAF 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. Tax years from 2021 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 FAF's tax positions and concluded that FAF had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN PRESENT VALUE OF SPLIT INTEREST AGREEMENT - 82132 OTHER CHANGES IN VALUE - 3612 true NATIONAL RIFLE ASSOCIATION OF AMERICA 11250 WAPLES MILL RD FAIRFAX VA 22030 520116130 501(C)(4) 1492500 FMV (SEE STATEMENT) 0 1 Schedule I, Part II, Line 1(h) PURPOSE OF GRANT OR ASSISTANCE NATIONAL RIFLE ASSOCIATION OF AMERICA: ELIGIBLE LITIGATION EXPENSES IN DEFENSE OF THE RIGHT TO KEEP AND BEAR ARMS AND RELATED RIGHTS SECURED BY LAW AND THE SECOND AMENDMENT. USE OF THESE FUNDS ARE RESTRICTED SPECIFICALLY TO THIS PURPOSE AND NO PORTION OF THE FUNDS WERE USED FOR ANY LOBBYING, POLITICAL OR OTHER PURPOSE. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. RECIPIENTS OF LEGAL ASSISTANCE GRANTS ARE FIRST REQUIRED TO PROVIDE THE BOARD OF DIRECTORS WITH A LIST OF CASES TO WHICH FUNDING MAY BE APPLIED, AND ARE SUBSEQUENTLY REQUIRED TO PROVIDE THE BOARD, AT LEAST ONCE PER YEAR, WITH AN ACCOUNTING OF THE TOTAL AMOUNT OF GRANT FUNDS EXPENDED TOWARD EACH INDIVIDUAL CASE. THE BOARD REVIEWS AND APPROVES THIS DOCUMENTATION AT ITS REGULARLY SCHEDULED MEETING(S). false true false false false false false false false JENNIFER L BRIEMANN DIRECTOR STARTED 11/07/2024 0 321154 0 0 0 1080 0 13000 0 45684 0 380918 0 0 JOHN S COMMERFORD PRESIDENT STARTED 12/03/2024 0 256380 0 0 0 543 0 10442 0 23897 0 291262 0 0 RANDY J KOZUCH PRESIDENT UNTIL 12/02/2024 0 438278 0 0 0 57889 0 13800 0 45149 0 555116 0 0 SONYA B ROWLING TREASURER 0 399000 0 0 0 16470 0 13800 0 6111 0 435381 0 0 JOSH R SAVANI DIRECTOR 0 212607 0 0 0 1431 0 8832 0 18706 0 241576 0 0 THOMAS R TEDRICK SECRETARY 0 280627 0 0 0 11009 0 11471 0 27267 0 330374 0 0 BRIAN CALABRESE DIRECTOR UNTIL 11/07/2024 0 260846 0 0 0 1169 0 9332 0 11587 0 282934 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE RELATED ORGANIZATION EMPLOYS, AND PAYS THE COMPENSATION OF, THE OFFICERS AND DIRECTORS OF THE FILING ORGANIZATION, INCLUDING THE PRESIDENT (THE HIGHEST-RANKING OFFICER OF THE FILING ORGANIZATION). THE PRESIDENT OF THE FILING ORGANIZATION IS A SUBORDINATE OF THE RELATED ORGANIZATION'S HIGHEST-RANKING OFFICER, THE EXECUTIVE VICE PRESIDENT/CEO; THE COMPENSATION OF THE FILING ORGANIZATION'S PRESIDENT IS DETERMINED BY THE RELATED ORGANIZATION'S EXECUTIVE VICE PRESIDENT/CEO BASED ON FACTORS THAT INCLUDE, BUT ARE NOT LIMITED TO, INTERNAL EQUITY, THE PRIOR INCUMBENT'S COMPENSATION, AND BUDGET CONSTRAINTS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE RELATED ORGANIZATION HAS DEFERRED COMPENSATION RETIREMENT BENEFIT PLANS FOR CERTAIN EMPLOYEES AND NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS FOR CERTAIN EMPLOYEES. FOR NONQUALIFIED PLANS, THE RELATED ORGANIZATION DECIDES THE BENEFIT AMOUNT AND TIMEFRAME FOR VESTING OF EACH PARTICIPANT USING DIFFERENT FACTORS PARTICULAR TO EACH RELEVANT INDIVIDUAL AND HIS OR HER SPECIFIC CIRCUMSTANCES. PAYOUTS ARE PROPERLY INCLUDED IN TAXABLE WAGES AND REPORTED IN W-2 INCOME Schedule J, Part II, Column (B) BREAKDOWN OF W-2 COMPENSATION 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. KOZUCH INCLUDED $23,889 GROUP LIFE INSURANCE, $23,000 457(B) PLAN, AND $11,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. TEDRICK INCLUDED $11,009 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. CALABRESE INCLUDED $419 GROUP LIFE INSURANCE AND $750 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SAVANI INCLUDED $431 GROUP LIFE INSURANCE AND $1,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. COMMERFORD INCLUDED $543 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MS. BRIEMANN INCLUDED $1,080 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 I, Line 1 DESCRIPTION OF ORGANIZATION MISSION TO EDUCATE AMERICANS WITH RESPECT TO THEIR INDIVIDUAL RIGHTS AS CITIZENS, WITH PARTICULAR EMPHASIS ON THE SECOND AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES, AND IN NONPARTISAN VOTER REGISTRATION AND EDUCATION AS ALLOWED BY LAW. Form 990, Part III, Line 4 PROGRAM SERVICES THE FREEDOM ACTION FOUNDATION ENTERED INTO AN AGREEMENT WITH THE NRA IN 2018 TO REIMBURSE CERTAIN EXPENSES INCURRED BY THE NRA IN FURTHERANCE OF THE EDUCATION OF AMERICANS WITH RESPECT TO THEIR INDIVIDUAL RIGHTS AS CITIZENS WITH PARTICULAR EMPHASIS ON THE SECOND AMENDMENT. EXPENSES REIMBURSED HAVE PREDOMINANTLY BEEN LEGAL EXPENSES ON LANDMARK CASES AND AMICUS BRIEFS FOR PLAINTIFFS AND DEFENDANTS WHERE APPROPRIATE. ALL REIMBURSEMENT REQUESTS ARE SUBJECT TO VIGOROUS REVIEW AND FORMAL APPROVAL BY THE BOARD OF THE FREEDOM ACTION FOUNDATION. Form 990, Part VI, Line 15 OFFICERS OR KEY EMPLOYEES OF ORGANIZATION The filing organization relied on the processes of a related organization for determining the compensation of the filing organization's top management official (President) and the other officers and directors. The compensation of the filing organization's President is determined by the related organization's Executive Vice President/CEO based on factors that include, but are not limited to, internal equity, the prior incumbent's compensation, and budget constraints. The compensation of the filing organization's Treasurer, who also serves as Treasurer/CFO of the related organization, is determined by an Executive Compensation Committee, which makes its decision based on a study performed by a compensation consulting firm - the decision is in writing and is presented to the Board of Directors of the related organization. The compensation of the other officers and directors of the filing organization is based on factors that include, but are not limited to, internal equity, the prior incumbent's compensation, and budget constraints, and is approved by the related organization's EVP/CEO and/or Treasurer/CFO in accordance with written policy. Form 990, Part VI, Line 1b INDEPENDENT VOTING MEMBERS MINIMAL INDEPENDENCE ON THE NRA FREEDOM ACTION FOUNDATION BOARD IS DUE TO CHARITABLE BOARD SERVICE BY FIVE EMPLOYEES OF A RELATED ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The NRA Freedom Action Foundation is affiliated with the National Rifle Association of America, whereby the management of the NRA appoints the management and governing body of the Foundation. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED UNDER THE SUPERVISION OF THE TREASURER. THE DRAFT IS REVIEWED BY AN INDEPENDENT CPA FIRM. THE DRAFT IS THEN DISTRIBUTED TO OTHER MEMBERS OF THE BOARD WHO REVIEW AND COMMENT ON THE CONTENT. UPON UNANIMOUS APPROVAL BY THE BOARD, THE FORM IS SIGNED BY THE TREASURER. Form 990, Part VI, Line 12c Conflict of interest policy Under conflict of interest policies adopted both by the NRA Freedom Action Foundation and by the National Rifle Association of America, NRA Freedom Action Foundation officers and directors are required to disclose any actual or potential conflict of interest. Any reported conflicts are reviewed by the board of directors of the NRA Freedom Action Foundation, and/or by the NRA Audit Committee, with the potentially conflicted party excluded from deliberations. No conflicts of interest were reported during the tax year, and the filing organization is not aware of any undisclosed conflicts. 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 6104(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 PRESENT VALUE OF SPLIT INTEREST AGREEMENT - 82132; OTHER CHANGES IN VALUE - 3612; Total - 85744; 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 NRA FOUNDATION INC 11250 WAPLES MILL ROAD FAIRFAX VA 22030 521710886 CHARITABLE DC 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 CIVIL RIGHTS DEFENSE FUND 11250 WAPLES MILL ROAD FAIRFAX VA 22030 521136665 CHARITABLE VA 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 INC 11250 Waples Mill Road Fairfax VA 22030 844953921 POLITICAL DIRECT ADVOCACY AND INDEPENDENT EXPENDITURES DE 527 NRA false NRA HOLDINGS COMPANY INC 11250 WAPLES MILL RD FAIRFAX VA 22030 020558658 MANAGEMENT SERVICES VA NA C Corporation 0 false LEXINGTON CONCORD HOLDINGS LLC 11250 WAPLES MILL RD FAIRFAX VA 22030 831798978 DEVELOPMENT PHASE DE NA C Corporation 0 false false true false false false false false false false false false false true true true true false false true National Rifle Association B 1492500 CASH VALUE Schedule R, Part V TRANSACTIONS WITH RELATED ORGANIZATIONS TRANSFERS TO THE NATIONAL RIFLE ASSOCIATION OF AMERICA ARE TO DEFRAY BONA FIDE EXPENSES INCURRED IN LITIGATION TO DEFEND THE RIGHT TO KEEP AND BEAR ARMS AND RELATED RIGHTS SECURED BY LAW, IN FURTHERANCE OF THE NRA FREEDOM ACTION FOUNDATION'S GOAL OF DEFENDING HUMAN AND CIVIL RIGHTS SECURED BY LAW PURSUANT TO A DISTRIBUTION AGREEMENT DATED APRIL 2, 2018. Schedule R, Part I SEA GIRT, LLC SEA GIRT, LLC WAS FORMED TO FACILITATE THE NRA'S EFFORT TO REORGANIZE IN TEXAS.