2021-11-15T11:33:15-06:00 2020-12-31 990 2020-01-01 237367534 NRA SPECIAL CONTRIBUTION FUND NRAS 5754453615 PO BOX 700 RATON NM 87740 SONYA B ROWLING TREASURER 2021-11-15 SONYA B ROWLING 999009999 2020 2022-09-23 18:48:47Z WHITTINGTON CENTER SONYA B ROWLING 11250 WAPLES MILL RD FAIRFAX VA 22030 8082622 false X WWW.NRAWC.ORG X 1974 NM (See Schedule O) 13 13 0 156 39601 0 3807082 5254543 1629604 849207 228516 234833 359281 188295 6024483 6526878 0 0 0 0 1570479 1242890 167650 164400 929065 3141018 2656928 4879147 4064218 1145336 2462660 22936422 22190723 9533102 5858566 13403320 16332157 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 2604142 1001004 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. 2604142 true true false false false false true false true true false true true 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 false true false true false true 26 0 true 0 true true false false false false true true false false false false false false X 13 13 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 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 FRANK R BROWNELL BOARD OF TRUSTEES 7/1/2020 1.0 0 X 0 0 0 JOHN C SIGLER BOARD OF TRUSTEES 1.0 1.0 X 0 0 0 KAYNE ROBINSON BOARD OF TRUSTEES 1.0 0 X 0 0 0 ROBERT A NOSLER BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 ROBERT K BROWN BOARD OF TRUSTEES 1.0 1.0 X 0 0 0 TOM KING BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 WILLIAM H ALLEN BOARD OF TRUSTEES 1.0 0 X 0 0 0 WILLIAM J CARTER BOARD OF TRUSTEES 1.0 0 X 0 0 0 BECKY FISH SECRETARY 40.0 0 X 0 55158 15714 CRAIG B SPRAY TREASURER 1.0 49.0 X 0 743412 53990 DAVID KELNER WHITTINGTON CENTER DIRECTOR 45.0 0 X 0 96891 19817 0 895461 89521 0 false true false ALLEGIENCE CREATIVE GROUP LLC 11250 WAPLES MILL RD SUITE 320 FAIRFAX VA 22030 FUNDRAISING COUNSEL 164400 1 5308 5249235 41682 5254543 WHITTINGTON CENTER PROGRAM FEES 900099 849207 849207 0 0 0 0 849207 151797 151797 7977 7977 0 7977 7977 1181385 8089 1106438 74947 8089 83036 83036 474837 449306 25531 25531 MINERAL RIGHTS 212000 123938 123938 MISC REVENUE 16779 16779 ADVERTISING 14070 14070 0 0 0 0 154787 6526878 1001004 39601 231730 96891 75188 9398 12305 855872 599379 93421 163072 2547 2253 199 95 190573 168559 14888 7126 97007 85801 7579 3627 271 251 10 10 35753 35753 164400 164400 27394 27394 570 0 570 0 390681 1737 14199 374745 292570 174821 10061 107688 17802 8119 5817 3866 242987 224989 8999 8999 30021 10954 19067 283232 262252 10490 10490 449262 413146 20645 15471 150954 125882 21803 3269 RANGES, RANCH, AND PROGRAM SUPPLIES AT WHITTINGTON CENTER 500602 275044 220028 5530 EQUIPMENT AND MAINTENANCE AT WHITTINGTON CENTER 227934 175767 3795 48372 6895 0 6895 0 4064218 2604142 531011 929065 0 3119321 2079213 375 56271 0 0 0 0 0 0 611524 467897 22400 18406 18206662 8819635 9642823 9387027 4521729 5578760 0 3335384 3358256 0 1682866 1244893 22936422 22190723 478095 266682 0 94161 111531 0 0 0 0 0 0 8960846 5480353 9533102 5858566 X 10908851 13520764 2494469 2811393 0 0 0 13403320 16332157 22936422 22190723 X 2462660 480142 -13965 X false true X true false X 2815445 4161006 1945682 3807082 5254543 17983758 0 0 2815445 4161006 1945682 3807082 5254543 17983758 4766452 13217306 85953 127623 108636 158422 159774 640408 0 0 0 388958 228244 249950 204815 123938 1195905 19820071 6544247 0.6669 0.6594 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MINERAL RIGHTS, COLUMN A - 388958.0, COLUMN B - 228244.0, COLUMN C - 249950.0, COLUMN D - 204815.0, COLUMN E - 123938.0, COLUMN F - 1195905.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8375 2198090 X X X X true 175148 1004758 106167 1286073 140671 34477 175148 157071 -16400 140671 129970 27101 157071 121301 8669 129970 0.0 0.87 0.13 false true true 2491170 2491170 7654747 3257654 4397093 1952241 1257143 695098 5803464 4304838 1498626 305040 0 305040 9387027 DONATED FIREARMS OTHER IN-KIND CONTRIBUTIONS 3185795 F OTHER ACREAGE 172461 F 3358256 Due From NRA Foundation 1244893 1244893 PAYABLE TO THE NRA FOR WHITTINGTON CENTER LAND 5043931 ANNUITIES PAYABLE 436422 5480353 X 7442361 480142 435341 915483 6526878 0 0 6526878 4513524 449306 449306 4064218 0 0 4064218 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 2017 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 - 449306 CHANGE IN SPLIT INTEREST AGREEMENT - -13965 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 449306 X X true ALLEGIANCE 11250 WAPLES MILL RD FAIRFAX VA 22030 FUNDRAISING COUNSEL false 978383 164400 813983 978383 164400 813983 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 false true false false false false false false false CRAIG B SPRAY TREASURER 0 497271 0 210000 0 36141 0 17100 0 36890 0 797402 0 0 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 $13,867 TEMPORARY LIVING EXPENSES, $19,500 457(B) PLAN, AND $2,774 GROUP LIFE INSURANCE. Schedule J, Part II, Column (C) RETIREMENT AND OTHER DEFERRED COMPENSATION Employer deposits toward benefits that will not be paid until a future date are shown in column c. The amount for Mr. Spray included $17,100 401(k). 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 10 41682 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, and Kayne Robinson. 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 X, Line 25 OTHER LIABILITIES NRA SPECIAL CONTRIBUTION FUND DOES BUSINESS AS THE WHITTINGTON CENTER IN RATON, NEW MEXICO. THE NRA TRANSFERRED THE RATON LAND TO NRA SPECIAL CONTRIBUTION FUND WITH A PROMISSORY NOTE ON SEPTEMBER 25, 1975. NRA SPECIAL CONTRIBUTION FUND OWES A LIABILITY OF $5,043,931 TO THE NRA FOR PRINCIPAL AND INTEREST ON THE PROMISSORY NOTE. THESE RELATED PARTY TRANSACTIONS ARE FULLY DISCLOSED. SEE SCHEDULE D, PART X, LINE 1 FOR DISCLOSURE OF NRA SPECIAL CONTRIBUTION FUND'S NOTE TO THE NRA, AND SEE SCHEDULE R, PART V, LINE 2 FOR DISCLOSURE OF INTEREST PAID TO THE NRA DURING THE YEAR. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - -13965; 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 SEA GIRT LLC 211 E 7TH STREET SUITE 620 AUSTIN TX 787013218 861375681 DEVELOPMENT PHASE TX NRA N/A 0 0 false false 0.00 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 true false NATIONAL RIFLE ASSOCIATION OF AMERICA P 1664177 CASH VALUE NATIONAL RIFLE ASSOCIATION OF AMERICA R 283232 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 $1,664,177 REIMBURSEMENT OF EXPENSES, INCLUDING PAYROLL AND OTHER COSTS. THE FILING ORGANIZATION ALSO PAID THE NRA $283,232 OF INTEREST ON THE MORTGAGE OF THE WHITTINGTON CENTER LAND. 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 501(C)(3) ORGANIZATIONS WHICH ARE NOT CONTROLLED BY NRA SPECIAL CONTRIBUTION FUND ARE NOT GENERALLY REQUIRED TO BE LISTED ON THIS SCHEDULE. Schedule R, Part III SEA GIRT, LLC SEA GIRT, LLC WAS FORMED TO FACILITATE THE NRA'S EFFORT TO REORGANIZE IN TEXAS.