2025-11-13T15:57:14+00:00 2024-12-31 990 2024-01-01 530116130 NATIONAL RIFLE ASSOCIATION OF AMERICA NATI 7032671000 11250 WAPLES MILL ROAD FAIRFAX VA 22030 MICHAEL J ERSTLING TREASURER AND CFO 7032671667 2025-11-13 2024 2025-03-06 01:10:19Z DOUGLAS J HAMLIN 11250 WAPLES MILL ROAD FAIRFAX VA 22030 217130736 false X www.nra.org X 1871 NY FIREARMS SAFETY, EDUCATION, AND TRAINING; AND ADVOCACY ON BEHALF OF SAFE AND RESPONSIBLE GUN OWNERS 76 76 487 10616 18550676 0 61762345 70349185 79895638 70544633 3060838 6971354 30958276 25959299 175677097 173824471 115796 297594 0 0 40648681 37461920 12309022 10284792 26464886 155712372 132418975 208785871 180463281 -33108774 -6638810 168086338 137130382 145953175 121425607 22133163 15704775 X PER NRA BYLAWS, TO PROTECT AND DEFEND THE U.S. CONSTITUTION; TO PROMOTE PUBLIC SAFETY, LAW AND ORDER, AND NATIONAL DEFENSE; TO TRAIN LAW ENFORCEMENT AGENCIES AND CIVILIANS IN MARKSMANSHIP; TO PROMOTE SHOOTING SPORTS AND HUNTING. false false 77362281 297594 58204608 NRA MEMBERSHIP SUPPORT INCLUDES PUBLICATIONS, EDUCATION AND TRAINING, FIELD SERVICES, COMPETITIVE SHOOTING, LAW ENFORCEMENT, HUNTER SERVICES, MEMBER COMMUNICATIONS SERVICES, MEMBER PROGRAMS, MEMBER SERVICES, AND FULFILLMENT OF MEMBER SERVICES. THE CHIEF VALUE OF NRA MEMBERSHIP IS IN GUN SAFETY AND TRAINING ALONG WITH REGULAR REINFORCEMENT OF THESE LESSONS AND PRINCIPLES BY KEEPING ENGAGED WITH THE COMMUNITY OF OUTDOOR LOVERS AND SAFE AND RESPONSIBLE SHOOTING ENTHUSIASTS. NRA MEMBERSHIP SUPPORT AND FULFILLMENT ARE DEDICATED TO PROVIDING NRA MEMBERS WITH HIGH QUALITY SUPPORT AS WELL AS CONTENT DELIVERED THROUGH MANY PLATFORMS. SAFE AND RESPONSIBLE GUN OWNERSHIP REMAINS THE CORNERSTONE OF EVERYTHING THE ASSOCIATION PROVIDES FOR MEMBERS. 11159788 THE NRA INSTITUTE FOR LEGISLATIVE ACTION (HEREINAFTER REFERRED TO AS ILA) ADVOCATES ON BEHALF OF SAFE AND RESPONSIBLE GUN OWNERS. AS THE FOREMOST PROTECTOR AND DEFENDER OF THE SECOND AMENDMENT, THE NRA PROMOTES FIREARMS SAFETY, ADVOCATES AGAINST EFFORTS TO ERODE GUN RIGHTS AND FREEDOMS, FIGHTS FOR INITIATIVES AIMED AT REDUCING VIOLENT CRIME, AND PROMOTES HUNTERS' RIGHTS AND CONSERVATION EFFORTS. NRA MEMBERS RECOGNIZE THIS VITAL IMPORTANCE OF ILA'S TRUE GRASSROOTS WORK TO PRESERVE THE SECOND AMENDMENT FOR FUTURE GENERATIONS OF SHOOTERS AND OUTDOOR SPORTSMEN AND SPORTSWOMEN. THIS LEGION OF ENGAGED AND MOTIVATED MEMBERS IS THE REASON FOR THE NRA'S STRENGTH. 6711028 13676148 NRA SHOWS AND EXHIBITS INCLUDE THE NRA ANNUAL MEETINGS AND MEMBERS EXHIBIT HALL, HELD IN A DIFFERENT CITY EACH YEAR, AND OTHER SHOWS AROUND THE COUNTRY. THE ANNUAL MEETINGS AND EXHIBITS ARE PRESENTED AS A CELEBRATION OF AMERICAN FREEDOM FEATURING ACRES OF EXHIBITS, PREMIER EVENTS, EDUCATIONAL SEMINARS AND WORKSHOPS, AND FUN-FILLED ACTIVITIES FOR THE ENTIRE FAMILY. 9236586 831573 Other program services (Describe in Schedule O.) 9236586 831573 104469683 false true true false true false false true false true true false false true true true true true false false true false false true true false false true false true false false false true true false false true false false true false false false true true true true false false true 780 0 true 487 true true true false false false true true false true false X 76 76 false false true true true true true true false false false false true true true true true true true true false false CA CO CT FL GA AL HI IL KS KY LA ME AK MD MA MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X MICHAEL J ERSTLING TREASURER AND CHIEF FINANCIAL OFFICER 7032671000 11250 WAPLES MILL RD FAIRFAX VA 22030 BOB BARR FIRST VICE PRESIDENT UNTIL 05/20/2024 & PRESIDENT STARTED 5/20/2024 30.0 5.0 X X 0 0 0 CHARLES L COTTON PRESIDENT UNTIL 05/20/2024 & BOARD DIRECTOR 25.0 1.0 X X 0 0 0 DAVID G COY SECOND VICE PRESIDENT UNTIL 05/20/2024 & BOARD DIRECTOR 24.0 0 X X 0 0 0 MARK E VAUGHAN SECOND VICE PRESIDENT STARTED 05/20/2024 & BOARD DIRECTOR 18.0 0 X X 0 0 0 WILLIAM A BACHENBERG FIRST VICE PRESIDENT STARTED 05/20/2024 & BOARD DIRECTOR 50.0 0 X X 0 0 0 AL HAMMOND BOARD DIRECTOR 20.0 0 X 0 0 0 AMANDA SUFFECOOL BOARD DIRECTOR 15.0 0 X 0 0 0 AMY HEATH LOVATO BOARD DIRECTOR 5.0 0 X 0 0 0 ANTHONY P COLANDRO BOARD DIRECTOR 4.0 0 X 0 0 0 ANTONIO HERNANDEZ BOARD DIRECTOR UNTIL 5/18/2024 3.0 0 X 0 0 0 BARBARA RUMPEL BOARD DIRECTOR 3.0 6.0 X 0 0 0 BILL MILLER BOARD DIRECTOR 1.0 0 X 0 0 0 BLAINE WADE BOARD DIRECTOR 3.0 0.5 X 0 0 0 BRUCE WIDENER BOARD DIRECTOR 1.0 0 X 0 0 0 CARL T ROWAN JR BOARD DIRECTOR UNTIL 05/18/2024 1.0 0 X 0 0 0 CAROL FRAMPTON BOARD DIRECTOR 5.0 1.0 X 0 0 0 CAROLYN D MEADOWS BOARD DIRECTOR 1.0 1.0 X 0 0 0 CATHY WRIGHT BOARD DIRECTOR 12.0 0 X 0 0 0 CHARLES R BEERS BOARD DIRECTOR 10.0 1.0 X 0 0 0 CHARLES T HILTUNEN III BOARD DIRECTOR 25.0 0 X 0 0 0 CLEL BAUDLER BOARD DIRECTOR 1.0 0 X 0 0 0 CRAIG HAGGARD BOARD DIRECTOR STARTED 05/18/2024 1.0 0 X 0 0 0 CRAIG SWARTZ BOARD DIRECTOR 4.0 0 X 0 0 0 CURTIS S JENKINS BOARD DIRECTOR 1.0 2.0 X 0 0 0 DANNY STOWERS BOARD DIRECTOR 4.0 0 X 0 0 0 DAVID A KEENE BOARD DIRECTOR UNTIL 05/18/2024 1.5 1.0 X 0 0 0 DAVID A RANEY BOARD DIRECTOR 1.0 0 X 0 0 0 DAVID NORCROSS BOARD DIRECTOR 1.0 0 X 0 0 0 DEAN CAIN BOARD DIRECTOR 1.0 0 X 0 0 0 DENNIS FUSARO BOARD DIRECTOR STARTED 05/18/2024 1.0 0 X 0 0 0 DON SABA BOARD DIRECTOR 15.0 0 X 0 0 0 DONALD J BRADWAY BOARD DIRECTOR 2.5 0 X 0 0 0 DWIGHT D VAN HORN BOARD DIRECTOR 4.0 2.5 X 0 0 0 EB WILKINSON BOARD DIRECTOR 1.0 0 X 0 0 0 EDIE P FLEEMAN BOARD DIRECTOR 5.0 0 X 0 0 0 GREER JOHNSON BOARD DIRECTOR STARTED 09/26/2024 1.0 1.0 X 0 0 0 HOWARD J WALTER BOARD DIRECTOR 1.0 0 X 0 0 0 ISAAC DEMAREST BOARD DIRECTOR 2.0 0 X 0 0 0 J KENNETH BLACKWELL BOARD DIRECTOR 1.0 0 X 0 0 0 J WILLIAM CARTER BOARD DIRECTOR 2.6 2.0 X 0 0 0 JAMES CHAPMAN BOARD DIRECTOR UNTIL 05/18/2024 1.0 0 X 0 0 0 JAMES L WALLACE BOARD DIRECTOR 10.0 0 X 0 0 0 JAMES W PORTER II BOARD DIRECTOR 1.0 2.0 X 0 0 0 JANET D NYCE BOARD DIRECTOR 15.0 0 X 0 0 0 JAY PRINTZ BOARD DIRECTOR 3.0 0 X 0 0 0 JEFF KNOX BOARD DIRECTOR STARTED 05/18/2024 10.0 0 X 0 0 0 JIM TOMES BOARD DIRECTOR 1.0 0 X 0 0 0 JOE M ALLBAUGH BOARD DIRECTOR 1.0 1.0 X 0 0 0 JOEL FRIEDMAN BOARD DIRECTOR 1.0 1.0 X 0 0 0 JOHN C SIGLER BOARD DIRECTOR 6.0 2.0 X 0 0 0 JOHNNY NUGENT BOARD DIRECTOR 1.0 0 X 0 0 0 JUDI WHITE BOARD DIRECTOR 6.0 0 X 0 0 0 KIM RHODE BOARD DIRECTOR 1.0 0 X 0 0 0 LARRY E CRAIG BOARD DIRECTOR 1.0 0 X 0 0 0 LEROY SISCO BOARD DIRECTOR 3.5 0 X 0 0 0 LINDA L WALKER BOARD DIRECTOR 25.0 0 X 0 0 0 MARIA HEIL BOARD DIRECTOR 25.0 5.0 X 0 0 0 MARION P HAMMER BOARD DIRECTOR UNTIL 09/26/2024 1.0 0 X 110000 0 0 MARK ROBINSON BOARD DIRECTOR 1.0 0 X 0 0 0 MATT BLUNT BOARD DIRECTOR 1.0 0 X 0 0 0 MITZY MCCORVEY BOARD DIRECTOR 17.5 0 X 0 0 0 NIGER INNIS BOARD DIRECTOR 1.0 0 X 0 0 0 OWEN BUZ MILLS BOARD DIRECTOR 20.0 0 X 0 0 0 PATRICIA A CLARK BOARD DIRECTOR 3.5 0 X 0 0 0 PAUL D BABAZ BOARD DIRECTOR 1.0 0 X 0 0 0 PHILLIP B JOURNEY BOARD DIRECTOR STARTED 05/18/2024 15.0 0 X 0 0 0 RICK ECTOR BOARD DIRECTOR 1.0 0 X 0 0 0 ROBERT E MANSELL BOARD DIRECTOR 15.0 0 X 0 0 0 ROBERT WOS BOARD DIRECTOR 1.0 0 X 0 0 0 ROCKY MARSHALL BOARD DIRECTOR STARTED 05/18/2024 30.0 0 X 0 0 0 RONALD L SCHMEITS BOARD DIRECTOR 1.8 5.0 X 0 0 0 RONNIE G BARRETT BOARD DIRECTOR 1.0 1.0 X 0 0 0 SANDRA S FROMAN BOARD DIRECTOR 9.0 0 X 0 0 0 SCOTT L BACH BOARD DIRECTOR 15.0 5.0 X 0 0 0 STEVEN C SCHREINER BOARD DIRECTOR 1.0 0 X 0 0 0 STEVEN W DULAN BOARD DIRECTOR 5.0 0 X 0 0 0 TED W CARTER BOARD DIRECTOR 3.0 0 X 660 0 0 THOMAS P ARVAS BOARD DIRECTOR 2.5 2.5 X 0 0 0 TODD R ELLIS BOARD DIRECTOR 10.0 0 X 0 0 0 TOM KING BOARD DIRECTOR 12.0 15.0 X 0 0 0 WAYNE ANTHONY ROSS BOARD DIRECTOR 1.0 0 X 0 0 0 WILLES K LEE BOARD DIRECTOR 18.0 0.0 X 0 0 0 ANDREW A ARULANANDAM INT EXECUTIVE VICE PRESIDENT UNTIL 05/19/2024 40.0 1.0 X 411647 0 18317 DOUGLAS J HAMLIN EXECUTIVE VICE PRESIDENT STARTED 05/20/2024 55.0 1.0 X 544228 0 79297 JOHN C FRAZER SECRETARY 50.0 0 X 301751 0 61803 JOHN S COMMERFORD EXECUTIVE DIRECTOR, ILA STARTED 12/03/2024 55.0 1.0 X 256923 0 34339 JOSH R SAVANI EXECUTIVE DIRECTOR, GO STARTED 12/02/2024 50.0 1.0 X 214038 0 27538 RANDY J KOZUCH EXECUTIVE DIRECTOR ILA UNTIL 12/02/2024 40.0 1.0 X 496167 0 58949 ROBERT J MENSINGER CHIEF COMPLIANCE OFFICER STARTED 05/20/2024 50.0 0 X 349702 0 25586 SONYA B ROWLING TREASURER & CFO 37.0 13.0 X 415470 0 19911 WAYNE R LAPIERRE EXECUTIVE VICE PRESIDENT UNTIL 01/31/2024 60.0 1.0 X 1134029 0 17204 DEREK S ROBINSON MANAGING DIRECTOR, MEMBERSHIP 40.0 0 X 247485 0 61270 MIKE SANFORD DEPUTY EXECUTIVE DIRECTOR, PUBLICATIONS 50.0 0 X 234978 0 36040 TYLER T SCHROPP EXECUTIVE DIRECTOR, ADVANCEMENT UNTIL 08/01/2024 30.0 20.0 X 887823 0 58106 JENNIFER L BRIEMANN DEPUTY EXECUTIVE DIRECTOR, ILA 40.0 1.0 X 322234 0 58684 MARSHALL J FLEMION MANAGING DIRECTOR, INTEGRATED MARKETING 40.0 0 X 279275 0 32423 MICHAEL J ERSTLING DIRECTOR OF FINANCE 40.0 0 X 237002 0 79001 NEIL COURTNEY OLSON DIRECTOR, WESTERN SALES 55.0 0 X 236957 0 59175 THOMAS R TEDRICK MANAGING DIRECTOR FINANCE 23.0 18.0 X 291636 0 38738 JOSEPH P DEBERGALIS JR EXECUTIVE DIRECTOR GO UNTIL 12/06/2023 0.0 0 X 392143 0 0 7364148 0 766381 102 true true false BREWER ATTORNEYS AND COUNSELORS 1717 MAIN ST SUITE 5900 DALLAS TX 75201 LEGAL SERVICES 22118491 MEMBERSHIP ADVISORS FUNDRAISING LLC 11250 WAPLES MILL RD FAIRFAX VA 22030 MEMBERSHIP CONSULTING 8620000 INFOCISION MANAGEMENT CORP 325 SPRINGSIDE DR AKRON OH 44333 TELEMARKETING AND MEMBER SERVICES 6025577 COMMUNICATIONS CORP OF AMERICA 13129 AIRPARK DRIVE SUITE 120 ELKWOOD VA 22718 PRINTING AND MAILING SERVICES 5530125 QUADGRAPHICS N61 W23044 HARRYS WAY SUSSEX WI 53089 MAGAZINE PRINTING 4947632 91 550440 7579321 62219424 975553 70349185 MEMBER DUES 813410 51702106 51702106 PROGRAM FEES 813410 18842527 18842527 0 0 0 0 70544633 865432 865432 5111948 5111948 936359 1350518 -414159 0 -414159 -414159 46327765 40221843 6105922 0 6105922 6105922 670735 550440 541756 128979 128979 2185047 1192148 992899 1004494 -11595 ADVERTISING 541800 18672514 18672514 Other Revenue 900009 1163202 1163202 OTHER UNRELATED BUSINESS ACTIVITY 900004 303916 303916 0 0 0 0 20139632 173824471 72712329 18550676 12212281 292594 292594 5000 5000 0 0 0 0 6103261 1077779 3372343 1653139 22814796 15173934 4907443 2733419 2412863 1268033 883888 260942 4197282 2346124 1397238 453920 1933718 1080877 643717 209124 0 0 37979710 3812474 34167236 0 504400 0 504400 669876 669876 10284792 10284792 28067 28067 3643385 3643385 0 0 5785117 959125 4825992 2229380 1902730 326650 0 3252884 1642841 1610043 0 0 1919154 1057454 861700 3000068 2400876 599192 0 0 5591194 3496107 2095087 1323635 847360 476275 0 0 2124108 1694304 429804 4777537 4777537 MEMBER COMMUNICATIONS 22876427 17399224 5477203 PRINTING AND PUBLICATIONS 19878117 19878117 TRAINING AND COMMUNICATIONS 14180283 14180283 OTHER (SEE SCHEDULE O FOR DETAILS) 1469274 3677290 -2774371 566355 1186359 1186359 0 0 180463281 104469683 49528712 26464886 6722128 16034800 13042837 13201357 0 0 0 0 6560354 5614462 4462082 3473401 79422285 57105713 23316497 22316572 71912814 32382257 0 0 42069626 44107533 168086338 137130382 47855994 43276841 47033398 50572059 0 0 49627891 25559776 1435892 2016931 145953175 121425607 -39977535 -52195997 62110698 67900772 22133163 15704775 168086338 137130382 X -6638810 -4662855 4873277 X false true true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978181 12600 0 0 0 false NRA POLITICAL VICTORY FUND (SEE PARTS I-A AND IV) 11250 Waples Mill Rd Fairfax VA 22030 521083020 0 430 REPUBLICAN ATTORNEYS GENERAL ASSOCIATION 1747 PENNSYLVANIA AVE NW STE 800 WASHINGTON DC 20006 464501717 125000 REPUBLICAN GOVERNORS ASSOCIATION 1747 PENNSYLVANIA AVE NW STE 250 WASHINGTON DC 20006 113655877 195000 REPUBLICAN STATE LEADERSHIP COMMITTEE 1201 F STREET NW SUITE 675 WASHINGTON DC 20004 050532524 25000 true false false Schedule C, Part I-C, Line 5 POLITICAL ACTION COMMITTEE THE NRA POLITICAL VICTORY FUND, AN INDEPENDENT POLITICAL ACTION COMMITTEE (PAC) OF THE NRA, DIRECTLY RECEIVED CONTRIBUTIONS DURING 2024 OF $5,592,105. Schedule C, Part I-A, Line 1 Description of Political Activities IN 2024, THE NRA PAID $978,181 FUNDRAISING AND ADMINISTRATIVE EXPENSES FOR THE SEPARATE SEGREGATED FUND, AND NRA POLITICAL VICTORY FUND. THE NRA ENGAGED IN ACTIVITIES IN SUPPORT OF ITS MISSION, WHICH INCLUDES PROTECTING AND DEFENDING THE CONSTITUTION OF THE UNITED STATES, ESPECIALLY WITH REFERENCE TO THE INALIENABLE RIGHT OF INDIVIDUAL AMERICAN CITIZENS GUARANTEED BY SUCH CONSTITUTION TO ACQUIRE, POSSESS, COLLECT, EXHIBIT, TRANSPORT, CARRY, TRANSFER OWNERSHIP OF, AND ENJOY THE RIGHT TO USE ARMS, IN ORDER THAT THE PEOPLE MAY ALWAYS BE IN A POSITION TO EXERCISE THEIR LEGITIMATE INDIVIDUAL RIGHTS OF SELF-PRESERVATION AND DEFENSE OF FAMILY, PERSON, AND PROPERTY. IN PURSUIT OF THESE GOALS OF THE ASSOCIATION, THE NRA SPENT FUNDS DIRECTLY AND INDIRECTLY ON POLITICAL ACTIVITIES. THE NRA IS ORGANIZED PRIMARILY TO PROMOTE SOCIAL WELFARE AND ALSO ENGAGES IN POLITICAL ACTIVITIES ON BEHALF OF OR IN OPPOSITION TO CANDIDATES FOR POLITICAL OFFICE, AS ALLOWED BY LAW. BY ANY MEASURE, THE AMOUNT OF FUNDS SPENT BY THE NRA ON POLITICAL ACTIVITIES IS INSUBSTANTIAL IN COMPARISON TO ITS OVERALL ACTIVITIES. THE SEPARATE SEGREGATED FUND IS A SEPARATE ENTITY FOR TAX PURPOSES. X X X X true 25901163 800647 3875749 120938 0 130557 30326064 24039027 951690 1069039 62207 96386 25901163 29557115 1273668 -6606585 99932 85239 24039027 26994735 2024792 767930 126782 0 103560 29557115 23512538 2016809 1540277 25000 0 49889 26994735 0.0 1.0 0.0 false true true 5380792 5380792 58085235 41707237 16377998 15956258 15398476 557782 22316572 Other 3626918 Due From NRA FOUNDATION 38052092 DUE From NRA CIVIL RIGHTS DEFFENSE FUND 362613 Due From NRA SPECIAL CONTRIBUTION FUND 321253 Due From NRA Victory Fund 0 Due From Freedom Action Foundation 0 Finance Lease right-of-use-asset 1744657 44107533 Federal Income Taxes CAPITAL LEASE ARRANGEMENT 168329 ACCRUED SALES AND USE TAXES 50000 FINANCE TYPE LEASE 1798602 Derivative instrument market valuation 2016931 X 175224265 -4662855 0 0 3519983 -1142872 176367137 -2542666 -2542666 173824471 183005947 0 0 0 2542666 2542666 180463281 0 0 0 180463281 Schedule D, Part X, Line 1 Other Liabilities-TAXES THIS INFORMATIONAL NOTE REGARDS THE NRA'S TAXES. STATE AND LOCAL TAXES PAID BY THE NRA INCLUDE SALES AND USE TAXES, REAL ESTATE AND PERSONAL PROPERTY TAXES, AMUSEMENT TAXES, AND STATE UNEMPLOYMENT TAXES. THE LIABILITY SHOWN ON SCHEDULE D, PART X FOR ACCRUED SALES AND USE TAXES RELATES TO TIMING AND IS A SMALL FRACTION OF TAXES PAID DURING THE YEAR. ADDITIONAL NOTES REGARDING THE NRA'S TAXES ARE SHARED ON SCHEDULE C REGARDING 527(F) PROXY TAXES AND ON SCHEDULE O REGARDING UNRELATED BUSINESS INCOME TAXES. Schedule D, Part III, Line 4 Collections of art - description of collections THIS RESPONSE DESCRIBES THE MUSEUM COLLECTIONS WHICH ARE HELD BY THE NRA AND ITS RELATED ORGANIZATIONS AND CURATED BY NRA EMPLOYEES. THE NRA MUSEUMS PROMOTE GUN COLLECTING AND PRESERVATION OF HISTORY THOUGH FIREARMS. THE NRA MUSEUMS INCLUDE THE NATIONAL FIREARMS MUSEUM IN FAIRFAX, VIRGINIA: THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST IN RATON, NEW MEXICO; AND THE NRA NATIONAL SPORTING ARMS MUSEUM AT BASS PRO SHOPS IN SPRINGFIELD, MISSOURI. TO MAKE THE NRA MUSEUMS THE FINEST POSSIBLE RESOURCE FOR THE PUBLIC, THE NRA AND ITS AFFILIATED CHARITIES RELY ON GENEROUS SUPPORTERS TO BUILD THE EXHIBITION AND RESEARCH COLLECTIONS THROUGH COLLECTIONS OF HISTORICALLY SIGNIFICANT FIREARMS. PLEASE VISIT NRAMUSEUMS.ORG FOR CURRENT INFORMATION ON THE MUSEUM GALLERIES. Schedule D, Part V, Line 4 Intended uses of endowment funds THIS RESPONSE DESCRIBES THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS. THE ENDOWMENT FUNDS BENEFIT A DIVERSE RANGE OF PHILANTHROPIC INTERESTS, INCLUDING TRAINING IN MARKSMANSHIP, NATIONAL SHOOTING CHAMPIONSHIPS, WOMEN'S LEADERSHIP, HUNTERS' LEADERSHIP, RECREATIONAL SHOOTING, LAW ENFORCEMENT, NRA MUSEUMS, AND THE NATIONAL ENDOWMENT FOR THE PROTECTION OF THE SECOND AMENDMENT. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THIS RESPONSE PROVIDES THE TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIALSTATEMENTS IN ACCORDANCE WITH FASB ASC 740. THE NRA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES. THE NRA ACTIVITIES THAT CAUSE IMPOSITION OF THE UNRELATED BUSINESS INCOME TAX PROVISION OF THE CODE RESULT IN NO SIGNIFICANT TAX LIABILITY. THE NRA 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 NRA 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 NRA'S TAX POSITIONS AND CONCLUDED THAT THE NRA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. TAX YEARS FROM 2021 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 AGENCY TRANSACTIONS BETWEEN THE NRA AND NRA FOUNDATION - 3519983 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements RENT EXPENSE - -1350518 MEMBERSHIP - COST OF GOODS SOLD - -1192148 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENT EXPENSE - 1350518 MEMBERSHIP - COST OF GOODS SOLD - 1192148 Central America and the Caribbean 0 0 Investments 2641004 East Asia and the Pacific 0 0 Program Services PUBLICATION ADVERTISEMENT SALES SOFTWARE 8500 North America (Canada & Mexico only) 0 0 Program Services PURCHASE OF PUBLICATION ARTICLES 10200 Europe (Including Iceland and Greenland) 0 0 Information Services 757 0 0 0 0 0 0 2660461 0 2660461 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Schedule F, Part V 1. Activities per Region-OFFSHORE INVESTMENTS THE NRA'S OFFSHORE INVESTMENTS FOLLOW INDUSTRY STANDARD BEST PRACTICES IN RISK MANAGEMENT FOR NATIONAL NONPROFIT INSTITUTIONAL INVESTORS. ALTERNATIVE INVESTMENTS REDUCE OVERALL PORTFOLIO RISK BY REDUCING VOLATILITY AND IMPROVING DIVERSIFICATION. THE NRA MAINTAINS SEVERAL INVESTMENT ACCOUNTS THAT ARE MULTI-STRATEGY FUNDS OF FUNDS. INCOME FROM PASSIVE INVESTMENTS, WHEN APPROPRIATELY STRUCTURED, IS EXCLUDED FROM UNRELATED BUSINESS INCOME BY LAW. THIS TYPE OF INVESTMENT POSTURE IS COMMONLY ACCEPTED IN THE U.S. EXEMPT ORGANIZATION INDUSTRY. 100% OF THE AMOUNT IS THE TOTAL BOOK VALUE OF INVESTMENTS FOR THAT REGION. X X X X X true INFOCISION MANAGEMENT CORP 325 SPRINGSIDE DR AKRON OH 44333 PAID SOLICITOR false 2932810 1252879 1679931 MEMBERSHIP ADVISORS FUNDRAISING LLC DBA ALLEGIANCE 11250 WAPLES MILL RD FAIRFAX VA 22030 FUNDRAISING CONSULTANT false 32615388 8450000 24165388 RED SPARK STRATEGIES 1600 WILSON BLVD SUITE 1350C ARLINGTON VA 22209 PAID SOLICITOR false 572935 143256 429679 THE MCINTOSH COMPANY (TMC) 5310 HARVEST HILL RD DALLAS TX 75230 FUNDRAISING CONSULTANT false 5000 -5000 MEDIA CARS 500 LLC 200 CONTINENTAL DR SUITE 401 NEWARK DE 19713 FUNDRAISING CONSULTANT false 14925 -14925 MDS COMMUNICATIONS CORPORATION 545 W JUANITA AVE MESA AZ 85210 PAID SOLICITOR false 504575 346007 158568 ROBERT F SHARPE & CO INC 5901 SHELBY OAKS DR SUITE 100 MEMPHIS TN 38134 FUNDRAISING CONSULTANT false 55000 -55000 ALLEGIENCY LLC 200 CONTINENTAL DR SUITE 401 NEWARK DE 19713 FUNDRAISING CONSULTANT false 17525 -17525 36625708 10284592 26341116 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY WLF Gala & Auction 1221175 550440 670735 220735 159632 84623 25000 51766 0 0 1221175 550440 670735 220735 159632 84623 25000 51766 541756 128979 Schedule G, Part I, Line 2b(ii) VENDOR - INFOCISION MANAGEMENT CORP THIS SUPPLEMENTAL INFORMATION NOTES THE DISTINCTION BETWEEN 990 CORE FORM PART VII SECTION B LINE 1 (2) AND SCHEDULE G PART I LINE 2b(1) FOR THE FILING ORGANIZATION'S VENDOR INFOCISION MANAGEMENT CORP. THE VENDOR INFOCISION PROVIDED SERVICES TO THE FILING ORGANIZATION FOR BOTH MEMBERSHIP ACQUISITION & PROCESSING AND CONTRIBUTION SOLICITATIONS, AS SHOWN ON 990 CORE FORM PART VIII SECTION B LINE 1. SCHEDULE G IS SPECIFIC TO THE VENDOR'S WORK AS A PAID SOLICITOR PROVIDING PROFESSIONAL FUNDRAISING SERVICES. THEREFORE, THE SCHEDULE G DISCLOSURE EXCLUDES THE MEMBERSHIP ACQUISITION & PROCESSING SERVICES. Schedule G, Part II FUNDRAISING EVENTS NRA EVENT ACTIVITIES TYPICALLY INCLUDE LIVE AND SILENT AUCTIONS AS WELL AS SPEAKERS. THE NRA FUNDRAISING EVENTS ARE NOT HELD SOLELY FOR THE PURPOSE OF RAISING FUNDS ON-SITE. THESE EVENTS ARE ALSO HELD AS DONOR AND MEMBER CULTIVATION WITH THE INTENT OF BUILDING A NETWORK OF INDIVIDUALS WHO WORK TO MOTIVATE OTHERS, GAIN NEW MEMBERS, PARTICIPATE IN THE VARIOUS NRA PROGRAMS, AND TO DONATE TO A MULTITUDE OF NRA CAUSES BEYOND THIS SINGLE EVENT. AMOUNTS REPORTED ON PART II DO NOT REFLECT LATER GIFTS, PLEDGES, OR PLANNED GIFTS THAT MAY ORIGINATE THROUGH CONTACTS AT THE EVENT OR THROUGH ONGOING DEVELOPMENT OF RELATIONSHIPS WITH THOSE WHO ATTEND. PEOPLE ATTENDING NRA EVENTS MAY ALSO DONATE TO NRA'S AFFILIATED NONPROFITS AND FUNDS, AND SUCH DONATIONS ARE PROPERLY REPORTED ON THE FORM 990 OR OTHER FILINGS FOR EACH OF THOSE ENTITIES. DUE TO TAX REPORTING REQUIREMENTS, THE NET REVENUE FOR THESE EVENTS HAS BEEN BROKEN DOWN AND INCLUDED IN TWO SEPARATE LINES OF THE NRA'S 990. TOTAL FUNDRAISING ACTIVITY INCLUDES $550,440 IN CONTRIBUTIONS, INCLUDING AMOUNTS PAID BY EVENT PARTICIPANTS OVER THE FAIR MARKET VALUE OF GOODS RECEIVED (990 PART VIII, LINE 1C) AND $128,979 NET INCOME FROM FUNDRAISING EVENTS (990 PART VIII, LINE 8C); FOR A TOTAL NET INCOME OF $679,419 Schedule G, Part I, Line 2b(ii) VENDOR - ALLEGIANCE THE VENDOR MEMBERSHIP ADVISORS FUNDRAISING LLC PROVIDED SERVICES TO THE FILING ORGANIZATION FOR BOTH MEMBERSHIP ACQUISITIONS AND CONTRIBUTION SOLICITATIONS. THE CURRENT AGREEMENT BETWEEN THE NRA AND THE VENDOR DOES NOT DISTINGUISH BETWEEN FEES FOR MEMBERSHIP ACQUISITION AND CONTRIBUTION SOLICITATIONS. SCHEDULE G, PART I, LINE 2b(ii), COLUMN (v) REPRESENTS THE GROSS AMOUNT PAID TO THIS VENDOR FOR ALL SERVICES. true SOUTH DAKOTA DEPARTMENT OF GAME FISH & PARKS 523 E CAPITOL AVENUE FLOOR 2 PIERRE SD 57501 466000364 25000 RANGE GRANT OKLAHOMA DEPARTMENT OF WILDLIFE CONSERVATION 1801 N LINCOLN BOULEVARD OKLAHOMA CITY OK 73105 736017987 25000 RANGE GRANT CITY OF VERNON POLICE DEPARTMENT 1306 MAIN STREET VERNON TX 76384 756000702 12500 RANGE GRANT CITY OF HUNTINGBURG - HUNTINGBURG POLICE DEPARTMENT PO BOX 10 503 E 1ST STREET HUNTINGBURG IN 47542 356001060 25000 RANGE GRANT TOWN OF HUDSON NH OFFICE OF SELECTMEN 12 SCHOOL ST HUDSON NH 03051 026000421 15750 RANGE GRANT CITY OF ALTON - ALTON POLICE DEPARTMENT 101 E 3RD ST ALTON IL 62002 376001392 25000 RANGE GRANT CITY OF EATON 328 N MAPLE ST EATON OH 45320 316001041 10000 RANGE GRANT WEAKLEY COUNTY GOVERNMENT 8319 HIGHWAY 22 DRESDEN TN 38225 626008904 11750 RANGE GRANT STATE OF ALABAMA 100 NORTH UNION ST MONTGOMERY AL 361302602 636000619 25000 RANGE GRANT STATE TECHNICAL COLLEGE OF MISSOURI ONE TECHNOLOGY DRIVE LINN MO 65051 431731010 50000 RANGE GRANT TRINIDAD STATE COLLEGE FOUNDATION INC 600 PROSPECT STREET TRINIDAD CO 81082 846002425 501(C)(3) 15439 GUNSMITHING SCHOLARSHIPS LASSEN COLLEGE FOUNDATION INC 30 SOUTH ROOP STREET SUSANVILLE CA 96130 942450784 501(C)(3) 15440 GUNSMITHING SCHOLARSHIPS MONTGOMERY COMMUNITY COLLLEGE FOUNDATION INC 1011 PAGE STREET TROY NC 27371 561834221 501(C)(3) 15415 GUNSMITHING SCHOLARSHIPS MURRAY STATE COLLEGE FOUNDATION INC ONE MURRAY CAMPUS TISHOMINGO OK 73460 731086692 501(C)(3) 15300 GUNSMITHING SCHOLARSHIPS KEYSTONE RIFLE AND PISTOL ASSOCIATION 2001 N FRONT ST HARRISBURG PA 171022118 931810922 6000 2024 NRA STATE ASSOCIATION GRANT 14 1 Schedule I, Part III, Column (d) 15 IN MAY 2025, KEYSTONE RIFLE AND PISTOL ASSOCIATION RETURNED THE ENTIRE $6,000 NRA STATE ASSOCIATION GRANT. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE NRA HAS POLICIES AND PROCEDURES IN PLACE FOR SELECTING RECIPIENTS, MAINTAINING RECORDS OF THE TRANSACTIONS, AND ENSURING THE ASSISTANCE IS USED AS INTENDED. X true true X X X X X true true false false false false false false false JOSEPH P DEBERGALIS JR EXECUTIVE DIRECTOR GO UNTIL 12/06/2023 0 0 0 0 392143 0 0 0 0 0 392143 0 0 0 ANDREW A ARULANANDAM INT EXECUTIVE VICE PRESIDENT UNTIL 05/19/2024 407409 0 0 0 4238 0 13230 0 5087 0 429964 0 0 0 JOHN S COMMERFORD EXECUTIVE DIRECTOR, ILA STARTED 12/03/2024 256380 0 0 0 543 0 10442 0 23897 0 291262 0 0 0 JOHN C FRAZER SECRETARY 281665 0 0 0 20086 0 11520 0 50283 0 363554 0 0 0 DOUGLAS J HAMLIN EXECUTIVE VICE PRESIDENT STARTED 05/20/2024 494903 0 0 0 49325 0 13800 0 65497 0 623525 0 0 0 RANDY J KOZUCH EXECUTIVE DIRECTOR ILA UNTIL 12/02/2024 438278 0 0 0 57889 0 13800 0 45149 0 555116 0 0 0 WAYNE R LAPIERRE EXECUTIVE VICE PRESIDENT UNTIL 01/31/2024 277717 0 0 0 856312 0 11280 0 5924 0 1151233 0 0 0 ROBERT J MENSINGER CHIEF COMPLIANCE OFFICER STARTED 05/20/2024 344542 0 0 0 5160 0 12585 0 13001 0 375288 0 0 0 SONYA B ROWLING TREASURER & CFO 399000 0 0 0 16470 0 13800 0 6111 0 435381 0 0 0 JOSH R SAVANI EXECUTIVE DIRECTOR, GO STARTED 12/02/2024 212607 0 0 0 1431 0 8832 0 18706 0 241576 0 0 0 DEREK S ROBINSON MANAGING DIRECTOR, MEMBERSHIP 244743 0 0 0 2742 0 10231 0 51039 0 308755 0 0 0 MIKE SANFORD DEPUTY EXECUTIVE DIRECTOR, PUBLICATIONS 171286 0 60000 0 3692 0 9252 0 26788 0 271018 0 0 0 TYLER T SCHROPP EXECUTIVE DIRECTOR, ADVANCEMENT UNTIL 08/01/2024 469865 0 0 0 417958 0 13800 0 44306 0 945929 0 0 0 JENNIFER L BRIEMANN DEPUTY EXECUTIVE DIRECTOR, ILA 321154 0 0 0 1080 0 13000 0 45684 0 380918 0 0 0 MICHAEL J ERSTLING DIRECTOR OF FINANCE 234680 0 0 0 2322 0 10000 0 69001 0 316003 0 0 0 MARSHALL J FLEMION MANAGING DIRECTOR, INTEGRATED MARKETING 189954 0 68689 0 20632 0 0 0 32423 0 311698 0 0 0 NEIL COURTNEY OLSON DIRECTOR, WESTERN SALES 159433 0 66177 0 11347 0 9094 0 50081 0 296132 0 0 0 THOMAS R TEDRICK MANAGING DIRECTOR FINANCE 280627 0 0 0 11009 0 11471 0 27267 0 330374 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel CHARTER TRAVEL WAS USED ON OCCASIONS WHEN SECURITY CONCERNS PRECLUDED OTHER AVAILABLE OPTIONS. SUCH TRAVEL WAS, THEREFORE, PROPERLY EXCLUDED FROM TAXABLE COMPENSATION. Schedule J, Part I, Line 4a Severance or change-of-control payment JOSEPH DEBERGALIS, FORMER EXECUTIVE DIRECTOR, GENERAL OPERATIONS, SEPERATED FROM THE ORGANIZATION ON DECEMBER 6, 2023 AND RECEIVED TAXABLE COMPENSATION OF $206,507 AS PART OF A SEVERANCE AGREEMENT. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE NRA HAS DEFERRED COMPENSATION RETIREMENT BENEFIT PLANS FOR CERTAIN EMPLOYEES AND NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS FOR CERTAIN EMPLOYEES. FOR NONQUALIFIED PLANS, THE FILING 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. THE AMOUNTS FOR MESSRS. LAPIERRE AND SCHROPP INCLUDE 457(F) DISBURSEMENTS OF $37,065 AND $355,497, RESPECTIVELY. Schedule J, Part I, Line 3 Methods used to establish the compensation COMPENSATION OF THE NRA'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED BY METHODS INCLUDING COMPENSATION SURVEYS AND STUDIES, AND COMPARABILITY DATA. COMPENSATION OF THE TOP MANAGEMENT OFFICIAL MUST BE APPROVED BY THE BOARD OF DIRECTORS, BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED. Schedule J, Part II, Column (B)(i) MARION P. HAMMER DURING THE TAX YEAR ENDED DECEMBER 31, 2024, THE NRA TERMINATED A CONSULTING AGREEMENT WITH FORMER NRA DIRECTOR AND OFFICER, MARION P. HAMMER THAT SHE NEGOTIATED WITH FORMER NRA EXECUTIVE VICE PRESIDENT, WAYNE LA PIERRE, IN 2018. UNDER THE TERMS OF THAT AGREEMENT, MS. HAMMER WAS REQUIRED TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED BY THE NRA. MR. LA PIERRE RETIRED FROM THE NRA ON JANUARY 31, 2024 AND WAS SUBSEQUENTLY DETERMINED TO HAVE BREACHED HIS FIDUCIARY DUTIES TO THE NRA. AFTER MR. LA PIERRE'S RETIREMENT, THE NRA ANALYZED MS. HAMMER'S AGREEMENT, DETERMINED THAT MS. HAMMER WAS NOT PROVIDING SERVICES, AND TERMINATED THE AGREEMENT. AROUND THIS TIME, MS. HAMMER ASSERTED TO THE NRA THAT, ALTHOUGH THE AGREEMENT WAS IN FORM A CONSULTING SERVICES AGREEMENT, THE AGREEMENT WAS IN FACT A RETIREMENT COMPENSATION AGREEMENT OR A NONCOMPETE AND NONDISCLOSURE AGREEMENT. ON THOSE BASES, SHE SUBSEQUENTLY SUED THE NRA FOR BREACH OF CONTRACT ON MAY 8, 2025. THE PAYMENT OF COMPENSATION TO A DISQUALIFIED PERSON WITHOUT THE RECEIPT OF SERVICES IN EXCHANGE IS AN EXCESS BENEFIT TRANSACTION. MS. HAMMER'S INSUFFICIENT DEMONSTRATION OF PERFORMANCE OF SERVICES TO THE NRA IN RETURN FOR THE PAYMENTS SHE RECEIVED PURSUANT TO THE AGREEMENT, THEREFORE, NECESSITATES THE CONCLUSION THAT THE ENTIRE AMOUNT SHE RECEIVED PURSUANT TO THE AGREEMENT SINCE 2018 IS AN EXCESS BENEFIT TRANSACTION. THE NRA, THEREFORE, INTENDS TO DEMAND THAT MS. HAMMER REPAY THE NRA $1,419,000 TO CORRECT THE EXCESS BENEFIT PREVIOUSLY PAID TO MS. HAMMER PURSUANT TO THE AGREEMENT, PLUS INTEREST. Schedule J, Part II, Column (B)(i) 1 MR. LAPIERRE'S BASE COMPENSATION INCLUDES $150,000 OF ACCRUED VACATION PAYOUT. Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. LAPIERRE INCLUDED $2,039 GROUP LIFE INSURANCE, $2,654 457(B) PLAN, $811,425 457(B) DISBURSEMENT, $37,065 457(F) PAYOUT, AND $3,129 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SCHROPP INCLUDED $3,582 GROUP LIFE INSURANCE, $355,497 457(F) PAYOUT, $51,879 457(B) DISBURSEMENT, AND $7,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. HAMLIN INCLUDED $15,425 GROUP LIFE INSURANCE, $23,000 457(B) PLAN, AND $10,900 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 MRS. ROWLING INCLUDED $2,070 GROUP LIFE INSURANCE AND $14,400 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ARULANANDAM INCLUDED $4,238 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. DEBERGALIS INCLUDED $185,636 457(B) DISBURSEMENT AND $206,507 AS PART OF A SETTLEMENT AGREEMENT. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MS. BRIEMANN INCLUDED $1,080 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. MENSINGER INCLUDED $5,160 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. FRAZER INCLUDED $5,686 GROUP LIFE INSURANCE, AND $14,400 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. ERSTLING INCLUDED $2,322 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. FLEMION INCLUDED $11,632 GROUP LIFE INSURANCE, AND $9,000 TAXABLE PERSON EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ROBINSON INCLUDED $2,742 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. OLSON INCLUDED $2,347 GROUP LIFE INSURANCE AND $9,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. COMMERFORD INCLUDED $543 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SANFORD INCLUDED $3,692 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SAVANI INCLUDED $431 GROUP LIFE INSURANCE AND $1,000 TAXABLE PERSONAL EXPENSES. Schedule J, Part II, Column (D) Nontaxable benefits COLUMN D 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. MARION P HAMMER BOARD DIRECTOR SEE PART V false 1498750 0 MARION P HAMMER BOARD DIRECTOR 110000 SEE SCHEDULE L, PART V false Schedule L, Part I, Line 1 (1) Marion P. Hammer DURING THE TAX YEAR ENDED DECEMBER 31, 2024, THE NRA TERMINATED A CONSULTING AGREEMENT WITH FORMER NRA DIRECTOR AND OFFICER, MARION P. HAMMER THAT SHE NEGOTIATED WITH FORMER NRA EXECUTIVE VICE PRESIDENT, WAYNE LA PIERRE, IN 2018. UNDER THE TERMS OF THAT AGREEMENT, MS. HAMMER WAS REQUIRED TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED BY THE NRA. MR. LA PIERRE RETIRED FROM THE NRA ON JANUARY 31, 2024 AND WAS SUBSEQUENTLY DETERMINED TO HAVE BREACHED HIS FIDUCIARY DUTIES TO THE NRA. AFTER MR. LA PIERRE'S RETIREMENT, THE NRA ANALYZED MS. HAMMER'S AGREEMENT, DETERMINED THAT MS. HAMMER WAS NOT PROVIDING SERVICES, AND TERMINATED THE AGREEMENT. AROUND THIS TIME, MS. HAMMER ASSERTED TO THE NRA THAT, ALTHOUGH THE AGREEMENT WAS IN FORM A CONSULTING SERVICES AGREEMENT, THE AGREEMENT WAS IN FACT A RETIREMENT COMPENSATION AGREEMENT OR A NONCOMPETE AND NONDISCLOSURE AGREEMENT. ON THOSE BASES, SHE SUBSEQUENTLY SUED THE NRA FOR BREACH OF CONTRACT ON MAY 8, 2025. THE PAYMENT OF COMPENSATION TO A DISQUALIFIED PERSON WITHOUT THE RECEIPT OF SERVICES IN EXCHANGE IS AN EXCESS BENEFIT TRANSACTION. MS. HAMMER'S INSUFFICIENT DEMONSTRATION OF PERFORMANCE OF SERVICES TO THE NRA IN RETURN FOR THE PAYMENTS SHE RECEIVED PURSUANT TO THE AGREEMENT, THEREFORE, NECESSITATES THE CONCLUSION THAT THE ENTIRE AMOUNT SHE RECEIVED PURSUANT TO THE AGREEMENT SINCE 2018 IS AN EXCESS BENEFIT TRANSACTION. THE NRA, THEREFORE, INTENDS TO DEMAND THAT MS. HAMMER REPAY THE NRA $1,419,000 TO CORRECT THE EXCESS BENEFIT PREVIOUSLY PAID TO MS. HAMMER PURSUANT TO THE AGREEMENT, PLUS INTEREST. 1 400 Market value X 18330 Market value 1 842000 Other - Net Sales Proceeds 2 1100 Market value X Firearms & Accessories 81 85512 Market value X Jewelry 9 22620 Market value X Sporting Goods & Accessories 16 4741 NONE X Knives 2 850 NONE 0 false true true Schedule M, Part I, Line 1 The number of contributions or the number of items The National Rifle Association is reporting the number of items received on Part I, Column b. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions ON OCCASION AND AS APPROPRIATE, SECURITIES AND OTHER DONATED LIQUID OR ILLIQUID ASSETS CAN BE CONVERTED INTO CASH BY OUTSIDE THIRD-PARTY SPECIALISTS THAT PARTNER WITH THE NRA TO FULFILL THE PHILANTHROPIC INTENTIONS OF THE DONORS. Schedule M, Part I Explanations of reporting method for number of contributions Other - Firearms & Accessories THE NATIONAL RIFLE ASSOCIATION IS REPORTING THE NUMBER OF ITEMS RECEIVED ON PART I, COLUMN B Other - Jewelry THE NATIONAL RIFLE ASSOCIATION IS REPORTING THE NUMBER OF ITEMS RECEIVED ON PART I, COLUMN B Art - Works of art - THE NATIONAL RIFLE ASSOCIATION IS REPORTING THE NUMBER OF ITEMS RECEIVED ON PART I, COLUMN B Clothing and household goods - THE NATIONAL RIFLE ASSOCIATION IS REPORTING THE NUMBER OF ITEMS RECEIVED ON PART I, COLUMN B Securities - Publicly traded - THE NATIONAL RIFLE ASSOCIATION IS REPORTING THE NUMBER OF ITEMS RECEIVED ON PART I, COLUMN B Collectibles - THE NATIONAL RIFLE ASSOCIATION IS REPORTING THE NUMBER OF ITEMS RECEIVED ON PART I, COLUMN B Form 990, Part I, Line 1 The organization's mission or most significant activities THE NRA IS A 501(C)(4) MEMBERSHIP ASSOCIATION WITH FOUR AFFILIATED 501(C)(3) PUBLIC CHARITIES AND TWO SECTION 527 POLITICAL ACTION COMMITTEES (PAC) 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 NRA WHITTINGTON CENTER. THE POLITICAL ACTION COMMITTEES ARE NRA POLITICAL VICTORY FUND AND NRA VICTORY FUND. SEE SCHEDULE R, PART II.A Form 990, Part I, Line 7a Unrelated business revenue THIS INFORMATIONAL NOTE REGARDS THE NRA'S UNRELATED BUSINESS INCOME. FORM 990 PAGE 1 SHOWS GROSS UNRELATED BUSINESS REVENUE ON LINE 7A AND NET UNRELATED BUSINESS TAXABLE INCOME ON LINE 7B. THE NRA DID NOT OWE UNRELATED BUSINESS INCOME TAX FOR THE YEAR 2024 BECAUSE DIRECTLY CONNECTED DEDUCTIONS WERE GREATER THAN THE ASSOCIATED INCOME IN 2024. THE MAIN SOURCES OF NRA UNRELATED BUSINESS INCOME, AS SHOWN ON 990 PART VIII, COLUMN C, ARE CERTAIN MERCHANDISE SALES FROM THE E-COMMERCE PLATFORMS, ADVERTISING, AND OTHER ACTIVITIES NOT RELATED TO THE NRA'S TAX EXEMPT PURPOSES. ADDITIONAL INFORMATIONAL NOTES RELATED TO THE NRA'S TAXES ARE SHARED ON SCHEDULE C REGARDING 527(F) PROXY TAXES AND REGARDING STATE AND LOCAL TAXES. THE NRA CHOOSES TO SHARE THIS EXTRA INFORMATION ABOUT THE TAXES IN ORDER TO DEMONSTRATE IN GOOD FAITH THAT THE ORGANIZATION IS A TAXPAYER IN GOOD STANDING. Form 990, Part I, Line 8 Contributions and grants THIS INFORMATIONAL NOTE REGARDS THE NRA'S CONTRIBUTION REVENUE. THE VAST MAJORITY OF CONTRIBUTIONS TO THE NRA COMES FROM MILLIONS OF SMALL INDIVIDUAL DONORS. GIFTS FROM COMPANIES AND EXECUTIVES IN THE FIREARMS, HUNTING, AND SHOOTING SPORTS INDUSTRIES TYPICALLY COMPRISE LESS THAN 5% OF THE NRA'S CONTRIBUTION REVENUE EVERY YEAR, AS APPLIED TO CONTRIBUTION REVENUE REPORTED ON FORM 990, PART VIII, LINE 1. Form 990, Part III, Line 4d Other program services THIS NOTE PROVIDES FURTHER INFORMATION ON PART III PROGRAM SERVICE ACCOMPLISHMENTS. NRA PROGRAM SERVICES ARE CENTERED ON THE NRA'S CORE MISSION OF FIREARMS SAFETY, EDUCATION, AND TRAINING, INCLUDING MESSAGING THAT PROMOTES FREEDOM AND LIBERTY. THE ADDITIONAL PROGRAM SERVICE EXPENSES OF $9,236,586 NOTED ON 990 CORE FORM PART III LINE 4D INCLUDE THE PROGRAM SERVICES COMPONENTS OF PUBLIC AFFAIRS, EXECUTIVE, AND ADVANCEMENT OPERATIONS. 990 READERS ARE ENCOURAGED TO ACCESS NRA.ORG FOR OPPORTUNITIES TO CONTINUE TO ENGAGE WITH THE NRA. Form 990, Part III, Line 4d Description of other program services (Expenses $ 9,236,586 including grants of $)(Revenue $ 831,573) Other program services (Describe in Schedule O.) Form 990, Part IV, Line 25b Excess Benefit Transaction with a Disqualified Person in a Prior year DURING THE TAX YEAR ENDED DECEMBER 31, 2024, THE NRA TERMINATED A CONSULTING AGREEMENT WITH FORMER NRA DIRECTOR AND OFFICER, MARION P. HAMMER THAT SHE NEGOTIATED WITH FORMER NRA EXECUTIVE VICE PRESIDENT, WAYNE LA PIERRE, IN 2018. UNDER THE TERMS OF THAT AGREEMENT, MS. HAMMER WAS REQUIRED TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED BY THE NRA. MR. LA PIERRE RETIRED FROM THE NRA ON JANUARY 31, 2024 AND WAS SUBSEQUENTLY DETERMINED TO HAVE BREACHED HIS FIDUCIARY DUTIES TO THE NRA. AFTER MR. LA PIERRE'S RETIREMENT, THE NRA ANALYZED MS. HAMMER'S AGREEMENT, DETERMINED THAT MS. HAMMER WAS NOT PROVIDING SERVICES, AND TERMINATED THE AGREEMENT. AROUND THIS TIME, MS. HAMMER ASSERTED TO THE NRA THAT, ALTHOUGH THE AGREEMENT WAS IN FORM A CONSULTING SERVICES AGREEMENT, THE AGREEMENT WAS IN FACT A RETIREMENT COMPENSATION AGREEMENT OR A NONCOMPETE AND NONDISCLOSURE AGREEMENT. ON THOSE BASES, SHE SUBSEQUENTLY SUED THE NRA FOR BREACH OF CONTRACT ON MAY 8, 2025. THE PAYMENT OF COMPENSATION TO A DISQUALIFIED PERSON WITHOUT THE RECEIPT OF SERVICES IN EXCHANGE IS AN EXCESS BENEFIT TRANSACTION. MS. HAMMER'S INSUFFICIENT DEMONSTRATION OF PERFORMANCE OF SERVICES TO THE NRA IN RETURN FOR THE PAYMENTS SHE RECEIVED PURSUANT TO THE AGREEMENT, THEREFORE, NECESSITATES THE CONCLUSION THAT THE ENTIRE AMOUNT SHE RECEIVED PURSUANT TO THE AGREEMENT SINCE 2018 IS AN EXCESS BENEFIT TRANSACTION. THE NRA, THEREFORE, INTENDS TO DEMAND THAT MS. HAMMER REPAY THE NRA $1,419,000 TO CORRECT THE EXCESS BENEFIT PREVIOUSLY PAID TO MS. HAMMER PURSUANT TO THE AGREEMENT, PLUS INTEREST. Form 990, Part VI, Line 1a Delegate broad authority to a committee UNDER THE NRA'S BYLAWS, THE BOARD OF DIRECTORS ELECTS 20 DIRECTORS ANNUALLY TO SERVE ON AN EXECUTIVE COMMITTEE. THE PRESIDENT AND VICE-PRESIDENTS ALSO SERVE ON THE COMMITTEE, FOR A CURRENT TOTAL OF 23 MEMBERS. THE BYLAWS ALLOW THE COMMITTEE TO EXERCISE ALL POWERS OF THE BOARD WHEN THE BOARD IS NOT IN SESSION, WITH CERTAIN ENUMERATED EXCEPTIONS. THE LAWS OF NEW YORK GOVERNING NOT-FOR-PROFIT CORPORATIONS ALSO PROVIDE LIMITS ON THE AUTHORITY OF EXECUTIVE COMMITTEES. Form 990, Part VI, Line 4 Significant changes to organizational documents THE NATIONAL RIFLE ASSOCIATION AMENDED ITS BYLAWS IN 2024 TO CREATE A NEW OFFICER POSITION. UNDER THE AMENDMENT ADOPTED BY THE NRA'S VOTING MEMBERS, THE CHIEF COMPLIANCE OFFICER IS ELECTED BY, AND REPORTS TO, THE NRA BOARD OF DIRECTORS. Form 990, Part VI, Line 5 Diversion of organization assets DURING THE TAX YEAR ENDED DECEMBER 31, 2024, THE NRA TERMINATED A CONSULTING AGREEMENT WITH FORMER NRA DIRECTOR AND OFFICER, MARION P. HAMMER THAT SHE NEGOTIATED WITH FORMER NRA EXECUTIVE VICE PRESIDENT, WAYNE LA PIERRE, IN 2018. UNDER THE TERMS OF THAT AGREEMENT, MS. HAMMER WAS REQUIRED TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED BY THE NRA. MR. LA PIERRE RETIRED FROM THE NRA ON JANUARY 31, 2024 AND WAS SUBSEQUENTLY DETERMINED TO HAVE BREACHED HIS FIDUCIARY DUTIES TO THE NRA. AFTER MR. LA PIERRE'S RETIREMENT, THE NRA ANALYZED MS. HAMMER'S AGREEMENT, DETERMINED THAT MS. HAMMER WAS NOT PROVIDING SERVICES, AND TERMINATED THE AGREEMENT. AROUND THIS TIME, MS. HAMMER ASSERTED TO THE NRA THAT, ALTHOUGH THE AGREEMENT WAS IN FORM A CONSULTING SERVICES AGREEMENT, THE AGREEMENT WAS IN FACT A RETIREMENT COMPENSATION AGREEMENT OR A NONCOMPETE AND NONDISCLOSURE AGREEMENT. ON THOSE BASES, SHE SUBSEQUENTLY SUED THE NRA FOR BREACH OF CONTRACT ON MAY 8, 2025. THE PAYMENT OF COMPENSATION TO A DISQUALIFIED PERSON WITHOUT THE RECEIPT OF SERVICES IN EXCHANGE IS AN EXCESS BENEFIT TRANSACTION. MS. HAMMER'S INSUFFICIENT DEMONSTRATION OF PERFORMANCE OF SERVICES TO THE NRA IN RETURN FOR THE PAYMENTS SHE RECEIVED PURSUANT TO THE AGREEMENT, THEREFORE, NECESSITATES THE CONCLUSION THAT THE ENTIRE AMOUNT SHE RECEIVED PURSUANT TO THE AGREEMENT SINCE 2018 IS AN EXCESS BENEFIT TRANSACTION. THE NRA, THEREFORE, INTENDS TO DEMAND THAT MS. HAMMER REPAY THE NRA $1,419,000 TO CORRECT THE EXCESS BENEFIT PREVIOUSLY PAID TO MS. HAMMER PURSUANT TO THE AGREEMENT, PLUS INTEREST. Form 990, Part VI, Line 6 Classes of members or stockholders THE NATIONAL RIFLE ASSOCIATION IS A MEMBERSHIP ASSOCIATION THAT REPRESENTS ONLY INDIVIDUAL CITIZENS. MEMBERSHIP DUES ARE PROPERLY REPORTED ON FORM 990, PART VIII, LINE 2 PURSUANT TO THE INSTRUCTIONS FOR SUCH REPORTING. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body NRA MEMBERS ELECT ALL 76 MEMBERS OF THE NRA BOARD OF DIRECTORS. 75 DIRECTORS ARE ELECTED FOR STAGGERED THREE YEAR TERMS, AND THE 76TH DIRECTOR IS ELECTED FOR A ONE YEAR TERM ON THE OCCASION OF EACH ANNUAL MEETING OF MEMBERS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders CERTAIN RECOMMENDATIONS BY THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBERSHIP APPROVAL PER NRA BYLAWS AND NEW YORK NOT FOR PROFIT CORPORATE LAW. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE EXECUTIVE COMMITTEE IS AUTHORIZED (WITH CERTAIN EXCEPTIONS UNDER STATE LAW AND THE NRA BYLAWS) TO EXERCISE ALL POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION. EXECUTIVE COMMITTEE ACTIONS ARE DOCUMENTED IN THE FORM OF APPROVED MINUTES. THE AUDIT COMMITTEE IS AUTHORIZED TO APPROVE THE NRA'S AUDITED FINANCIAL STATEMENTS AND TO REVIEW AND (IF APPROPRIATE) APPROVE CONFLICT OF INTEREST TRANSACTIONS. AUDIT COMMITTEE ACTIONS ARE DOCUMENTED IN THE FORM OF APPROVED MINUTES AND/OR WRITTEN REPORTS TO THE BOARD OF DIRECTORS. THE SPECIAL LITIGATION COMMITTEE WAS AUTHORIZED TO MANAGE CERTAIN LITIGATION MATTERS IN WHICH NRA OFFICERS MIGHT HAVE HAD CONFLICTS OF INTEREST. THE COMMITTEE MET INFORMALLY TO DISCUSS THOSE MATTERS WITH COUNSEL. THE COMMITTEE ALSO REVIEWED AND APPROVED INVOICES RELATED TO THOSE MATTERS, WITH SUCH APPROVAL CONTEMPORANEOUSLY DOCUMENTED IN THE FORM OF EMAIL. THE SPECIAL LITIGATION COMMITTEE WAS DISSOLVED IN JANUARY 2025. Form 990, Part VI, Line 11b Review of form 990 by governing body DRAFTS OF FORM 990 ARE REVIEWED BY THE EXTERNAL ACCOUNTING FIRM. FINAL DRAFTS ARE PROVIDED TO THE NRA BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF THE FILING ORGANIZATION AND ITS AFFILIATES, AS WELL AS TO THEIR RELATIVES. RELATED PARTY TRANSACTIONS AND POTENTIAL CONFLICTS ARE SELF-REPORTED ON A QUESTIONNAIRE THAT IS DISTRIBUTED AT LEAST ANNUALLY AND REVIEWED BY THE SECRETARY, AUDIT COMMITTEE AND GENERAL COUNSEL. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION OF THE NRA'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED BY METHODS INCLUDING COMPENSATION SURVEYS AND STUDIES, AND COMPARABILITY DATA. COMPENSATION OF THE SECRETARY, THE TREASURER, AND THE CHIEF COMPLIANCE OFFICER MUST BE APPROVED BY THE BOARD OF DIRECTORS, BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION OF SALARIED OFFICERS AND KEY EMPLOYEES OTHER THAN THE NRA'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED BY METHODS INCLUDING (DEPENDING ON THE POSITION) COMPENSATION SURVEYS AND STUDIES, AND COMPARABILITY DATA. COMPENSATION OF THE SECRETARY AND THE TREASURER MUST BE APPROVED BY THE BOARD OF DIRECTORS, BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED. Form 990, Part VI, Line 18 How forms are made available to the public THE IRS ISSUED A FAVORABLE DETERMINATION LETTER IN APRIL 1944 RECOGNIZING THE NATIONAL RIFLE ASSOCIATION AS TAX-EXEMPT UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(4). THE NRA'S 1944 DETERMINATION LETTER AND FORMS 990 ARE AVAILABLE FROM THE NRA UPON REQUEST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S ANNUAL REPORT (INCLUDING AUDITED FINANCIAL STATEMENTS) IS AVAILABLE UPON REQUEST. ITS ARTICLES OF INCORPORATION ARE A PUBLIC RECORD AVAILABLE FROM THE STATE OF NEW YORK, AND ITS BYLAWS ARE AVAILABLE TO MEMBERS BY MAIL UPON REQUEST. THE NRA'S CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC AND CAN BE FOUND IN NRA'S WEBSITE NRA.ORG. Form 990, Part VII, Section A, Line 1a The NRA Board of Directors Compensation THIS INFORMATIONAL NOTE REGARDS SERVICE ON THE NRA BOARD OF DIRECTORS, WHICH IS NOT COMPENSATED. BOARD MEMBERS WHO RECEIVED COMPENSATION IN 2024 WERE COMPENSATED FOR OTHER REASONS, NOT FOR THEIR VOLUNTARY BOARD SERVICE. MS. HAMMER AND MR. CARTER WERE COMPENSATED FOR OTHER PROFESSIONAL SERVICES THEY PERFORMED FOR THE ORGANIZATION. FOR THE PURPOSE OF DETERMINING THE COUNT OF INDEPENDENT DIRECTORS AS OF DECEMBER 31, 2024, SHOWN ON PART I LINE 3 AND PART VI LINE 1B, THE ONLY DIRECTOR NOT CONSIDERED INDEPENDENT FOR 2024 WAS MS. HAMMER. DURING THE TAX YEAR ENDED DECEMBER 31, 2024, THE NRA TERMINATED A CONSULTING AGREEMENT WITH FORMER NRA DIRECTOR AND OFFICER, MARION P. HAMMER THAT SHE NEGOTIATED WITH FORMER NRA EXECUTIVE VICE PRESIDENT, WAYNE LA PIERRE, IN 2018. UNDER THE TERMS OF THAT AGREEMENT, MS. HAMMER WAS REQUIRED TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED BY THE NRA. MR. LA PIERRE RETIRED FROM THE NRA ON JANUARY 31, 2024 AND WAS SUBSEQUENTLY DETERMINED TO HAVE BREACHED HIS FIDUCIARY DUTIES TO THE NRA. AFTER MR. LA PIERRE'S RETIREMENT, THE NRA ANALYZED MS. HAMMER'S AGREEMENT, DETERMINED THAT MS. HAMMER WAS NOT PROVIDING SERVICES, AND TERMINATED THE AGREEMENT. AROUND THIS TIME, MS. HAMMER ASSERTED TO THE NRA THAT, ALTHOUGH THE AGREEMENT WAS IN FORM A CONSULTING SERVICES AGREEMENT, THE AGREEMENT WAS IN FACT A RETIREMENT COMPENSATION AGREEMENT OR A NONCOMPETE AND NONDISCLOSURE AGREEMENT. ON THOSE BASES, SHE SUBSEQUENTLY SUED THE NRA FOR BREACH OF CONTRACT ON MAY 8, 2025. THE PAYMENT OF COMPENSATION TO A DISQUALIFIED PERSON WITHOUT THE RECEIPT OF SERVICES IN EXCHANGE IS AN EXCESS BENEFIT TRANSACTION. MS. HAMMER'S INSUFFICIENT DEMONSTRATION OF PERFORMANCE OF SERVICES TO THE NRA IN RETURN FOR THE PAYMENTS SHE RECEIVED PURSUANT TO THE AGREEMENT, THEREFORE, NECESSITATES THE CONCLUSION THAT THE ENTIRE AMOUNT SHE RECEIVED PURSUANT TO THE AGREEMENT SINCE 2018 IS AN EXCESS BENEFIT TRANSACTION. THE NRA, THEREFORE, INTENDS TO DEMAND THAT MS. HAMMER REPAY THE NRA $1,419,000 TO CORRECT THE EXCESS BENEFIT PREVIOUSLY PAID TO MS. HAMMER PURSUANT TO THE AGREEMENT, PLUS INTEREST. Form 990, Part VIII, Line 2a Membership dues THIS INFORMATIONAL NOTE REGARDS THE REPORTING OF MEMBER DUES ON FORM 990. LINE 1B OF THE REVENUE STATEMENT IS PROPERLY LEFT BLANK. PURSUANT TO 990 INSTRUCTIONS, MEMBERSHIP DUES THAT ARE NOT CONTRIBUTIONS BECAUSE THEY COMPARE REASONABLY WITH AVAILABLE BENEFITS ARE SHOWN ON LINE 2. THUS, ALL NRA MEMBER DUES ARE PROPERLY SHOWN ON THE 990 REVENUE STATEMENT AS PROGRAM SERVICE REVENUE ON LINE 2, OTHER THAN NRA LIFE-PLUS CONTRIBUTIONS WHICH ARE PROPERLY COUNTED AS CONTRIBUTION REVENUE IN LINE 1F OF THE 990 REVENUE STATEMENT. Form 990, Part IX, Line 11 Fees for services THIS INFORMATIONAL NOTE REGARDS THE NRA'S PAYMENT OF FEES FOR OUTSIDE PROFESSIONAL SERVICES AS STATED ON LINE 11 OF THE 990 EXPENSE STATEMENT. LINE 11B REPORTS LEGAL FEES PAID TO OUTSIDE ATTORNEYS, SUCH AS FOR SECOND AMENDMENT CASE WORK AND RELATED LITIGATION AT THE FEDERAL AND STATE LEVELS AND FOR REGULATORY, COMPLIANCE MATTERS, AND CORPORATE LITIGATION. LINE 11C REPORTS ACCOUNTING FEES PAID TO THE OUTSIDE CPA FIRM THAT PROVIDES THE NRA'S AUDITING AND TAX SERVICES. LINE 11D REPORTS LOBBYING EXPENSE PAID TO EXTERNAL REGISTERED LOBBYISTS. LINE 11E REPORTS FUNDRAISING COSTS PAID TO THE AUTHORIZED VENDORS LISTED ON SCHEDULE G. LINE 11F REPORTS INVESTMENT MANAGEMENT FEES PAID TO INVESTMENT ADVISORS THAT MANAGE THE NRA'S PORTFOLIOS. LINE 11G SHOWS TELEMARKETING COSTS FOR MEMBERSHIP SERVICING. PROFESSIONAL SERVICES PERFORMED BY NRA EMPLOYEES (IN HOUSE COUNSEL, IN HOUSE ACCOUNTANTS, IN HOUSE LOBBYISTS, IN HOUSE FUNDRAISERS, AND IN HOUSE INVESTMENT MANAGERS, RESPECTIVELY) ARE PROPERLY REPORTED WITHIN LINES 5-7 OF THE 990 EXPENSE STATEMENT, AS REQUIRED BY 990 FORM INSTRUCTIONS. PROFESSIONAL SERVICES PERFORMED BY THE TELEMARKETING VENDOR FOR FUNDRAISING PURPOSES, RATHER THAN FOR MEMBERSHIP, ARE PROPERLY REPORTED WITHIN LINE 11E, AS REQUIRED BY 990 FORM INSTRUCTIONS. Form 990, Part IX, Line 24e All other expenses THIS RESPONSE EXPLAINS $1,469,274 OF OTHER EXPENSES STATED WHICH WERE NOT ACCOMMODATED BY OTHER EXPENSE LINE DESCRIPTIONS. THIS FIGURE INCLUDES $5,511,621 OF FULFILLMENT MATERIALS, $2,557,496 BANKING FEES, $6,881,918 OF SETTLEMENT GAINS, $392,143 OF FORMER OFFICER'S 457(B) PAYOUT AND SEVERANCE, AND $110,068 OF NON-PAYROLL TAX REFUNDS. Form 990, Part XI, Line 9 Other changes in net assets or fund balances THIS RESPONSE EXPLAINS OTHER CHANGES IN THE NET ASSETS OF $4,873,277 INCLUDES $3,519,983 AGENCY TRANSACTIONS BETWEEN THE NRA AND NRA FOUNDATION AND OTHER NET PENSION PLAN GAIN OF $1,353,294. THE AGENCY TRANSACTIONS FIGURE OF ($3,519,983) INCLUDES ENDOWMENT CONTRIBUTIONS AND ENDOWMENT EARNINGS DESIGNATED BY NRA FOUNDATION DONORS FOR ELIGIBLE NRA PROGRAMS. Form 990, Part XI, Line 9 Other changes in net assets or fund balances AGENCY TRANSACTIONS BETWEEN THE NRA AND NRA FOUNDATION - 3519983; OTHER NET PENSION PLAN GAIN - 1353294; Total - 4873277; Schedule F, Part I, Line 1 Activities per Region-OFFSHORE INVESTMENTS THE NRA'S OFFSHORE INVESTMENTS FOLLOW INDUSTRY STANDARD BEST PRACTICES IN RISK MANAGEMENT FOR NATIONAL NONPROFIT INSTITUTIONAL INVESTORS. ALTERNATIVE INVESTMENTS REDUCE OVERALL PORTFOLIO RISK BY REDUCING VOLATILITY AND IMPROVING DIVERSIFICATION. THE NRA MAINTAINS SEVERAL INVESTMENT ACCOUNTS THAT ARE MULTI-STRATEGY FUNDS OF FUNDS. INCOME FROM PASSIVE INVESTMENTS, WHEN APPROPRIATELY STRUCTURED, IS EXCLUDED FROM UNRELATED BUSINESS INCOME BY LAW. THIS TYPE OF INVESTMENT POSTURE IS COMMONLY ACCEPTED IN THE U.S. EXEMPT ORGANIZATION INDUSTRY. 100% OF THE AMOUNT IS THE TOTAL BOOK VALUE OF INVESTMENTS FOR THAT REGION. SEA GIRT LLC 211 E 7TH STREET SUITE 620 AUSTIN TX 787013218 861375681 DEVELOPMENT PHASE TX 0 0 NRA NRA FOUNDATION INC 11250 WAPLES MILL RD FAIRFAX VA 22030 521710886 CHARITABLE DC 501(c)(3) 7 NRA true NRA SPECIAL CONTRIBUTION FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 237367534 CHARITABLE NM 501(c)(3) 7 NRA true NRA CIVIL RIGHTS DEFENSE FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521136665 CHARITABLE VA 501(c)(3) 7 NRA true NRA FREEDOM ACTION FOUNDATION 11250 WAPLES MILL RD FAIRFAX VA 22030 261277941 CHARITABLE VA 501(c)(3) 7 NRA true NRA POLITICAL VICTORY FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521083020 PAC/SSF VA 527 NRA true NRA VICTORY FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 844953921 POLITICAL DIRECT ADVOCACY AND INDEPENDENT EXPENDITURES DE 527 NRA true LEXINGTON CONCORD HOLDINGS LLC 11250 WAPLES MILL RD FAIRFAX VA 22030 831798978 DEVELOPMENT PHASE DE NRA C Corporation 1 true NRA HOLDINGS COMPANY INC 11250 WAPLES MILL RD FAIRFAX VA 22030 020558658 MANAGEMENT SERVICES VA NRA C Corporation 1 true false false true false false false false false false true false true false true true false true true false NRA FOUNDATION INC J 180000 CASH VALUE NRA FOUNDATION INC C 7219321 CASH VALUE NRA FOUNDATION INC O 8441303 CASH VALUE NRA FOUNDATION INC Q 2088639 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND C 505000 CASH VALUE NRA SPECIAL CONTRIBUTION FUND Q 2268359 CASH VALUE NRA POLITICAL VICTORY FUND O 77789 CASH VALUE NRA POLITICAL VICTORY FUND L 308305 CASH VALUE NRA FREEDOM ACTION FOUNDATION C 1492500 CASH VALUE Schedule R, Part II Identification of Related Tax-Exempt Organizations THE NRA IS A 501(C)(4) MEMBERSHIP ASSOCIATION WITH FOUR 501(C)(3) PUBLIC CHARITIES AND TWO SECTION 527 POLITICAL ACTION COMMITTEES (PAC) 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 NRA WHITTINGTON CENTER. THE TWO POLITICAL ACTION COMMITTEES ARE NRA POLITICAL VICTORY FUND AND NRA VICTORY FUND; NRAPVF IS A SEPARATE UNINCORPORATED PAC OF THE NRA. IN THE EVENT THAT ANY FUNDS ARE RECEIVED BY THE NRA AND EARMARKED TO THE PAC, THE NRA HAS SYSTEMS IN PLACE TO ENSURE ANY SUCH RECEIPTS ARE PROMPTLY AND IMMEDIATELY DEPOSITED INTO THE SEPARATE SEGREGATED FUND'S ACCOUNT. Schedule R, Part V, Line 1c Gift, grant, or capital contribution from related organization THIS INFORMATIONAL NOTE REGARDS QUALIFIED CHARITABLE GRANT MAKING. ALL GRANTS MADE BY NRA FOUNDATION, NRA CIVIL RIGHTS DEFENSE FUND, AND NRA FREEDOM ACTION FOUNDATION TO THE NRA ARE SUBJECT TO STRINGENT REVIEW PROCESSES REQUIRING THAT THE GRANTS BE MADE AND USED ONLY FOR QUALIFIED CHARITABLE PURPOSE PROGRAMS. THE NRA IS REQUIRED TO PROVIDE DOCUMENTATION TO THE CHARITIES THAT PROCEEDS WERE USED BY THE NRA FOR QUALIFIED CHARITABLE PURPOSES AS SET FORTH IN THE GRANT DOCUMENTS.