2018-11-08T07:22:03-00:00 2017-12-31 RSM US LLP One South Wacker Ste 800 Chicago IL 60606 990 2017-01-01 237367534 NRA Special Contribution Fund NRAS 5754453615 PO Box 700 Raton NM 87740 Craig B Spray Treasurer 2018-11-05 true Zack Fortsch 3126343400 2018-11-05 204.68.130.234 2018-11-08 12:15:41 ES 5430812018309rpa7ghj 2018-11-05 P F7B986F2323BCDD72C32997FA1FD0E168C38ECD5 F7B986F2323BCDD72C32997FA1FD0E168C38ECD5 2017 2019-02-21 02:37:17Z Whittington Center Craig B Spray 11250 WAPLES MILL RD FAIRFAX VA 22030 6940127 false X www.nrawc.org X 1974 NM NRA Special Contribution Fund provides education and training in firearms safety, marksmanship, and wildlife conservation through the NRA Whittington Center near Raton, New Mexico. 14 14 0 568 184036 -6875 2815445 4161006 1272143 1361080 116703 276235 459990 353019 4664281 6151340 0 0 1518146 1568537 150000 150000 990686 2591763 2465184 4259909 4183721 404372 1967619 19692519 22346572 7649119 7708489 12043400 14638083 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 2778403 1361080 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 womens 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. 2778403 true true false false false false false true false true true false true false true true true true false false false false false true false false false false false true false false false false false false false false true false false false false true false true false true 35 0 true 0 true true false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true false false false AK AL AR CA CO CT FL GA IL KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X Josh Adams Executive Director 5754453615 34025 Hwy 64 West Raton NM 87740 Ronald L Schmeits Chair, Board of Trustees 001.00 001.00 X X 0 0 0 David E Bennett III Vice Chair, Board of Trustees 001.00 001.00 X X 0 0 0 Thomas P Arvas Trustee 001.00 001.00 X 0 0 0 Robert K Brown Trustee 001.00 001.00 X 0 0 0 Frank R Brownell III Trustee 001.00 X 0 0 0 J William Carter Trustee 001.00 001.00 X 0 0 0 John L Cushman Trustee 001.00 001.00 X 0 0 0 William H Dailey through May 1 2017 Trustee 001.00 001.00 X 0 0 0 Tom King Trustee 001.00 001.00 X 0 0 0 Robert Nosler Trustee 001.00 001.00 X 0 0 0 James W Porter II Trustee 001.00 001.00 X 0 0 0 Kayne Robinson Trustee 001.00 X 0 0 0 John C Sigler Trustee 001.00 001.00 X 0 0 0 John H Thompson Trustee 001.00 X 0 0 0 Robert L Viden Jr Trustee 001.00 X 0 0 0 Becky Fish Secretary 040.00 X 51949 0 17112 Wilson H Phillips Jr Treasurer 001.00 039.00 X 0 664313 45683 Wayne Armacost Whittington Center Director 045.00 X 81017 0 33123 Josh Adams starting July 24 2017 Whittington Center Director 045.00 X 36614 0 17008 169580 664313 112926 2 false true false WM Serazio Company 138 E Troy Ave Raton NM 87740 Earthmoving contractor 214369 Allegiance Creative Group LLC 11250 Waples Mill Rd Suite 320 Fairfax VA 22030 Professional fundraiser 150000 4Rivers Equipment Colorado Machinery LLC 924 11th St Greeley CO 80631 Industrial equipment services 141665 3 243791 3917215 170129 4161006 Whittington Center program fees 813000 1361080 1361080 1361080 116223 116223 11400 11400 11400 11400 291400 70776 202164 89236 70776 160012 160012 699998 586623 113375 -70661 184036 Mineral rights, net 212000 228244 228244 228244 6151340 1290419 184036 515879 0 0 0 0 117655 91282 11434 14939 0 1057343 820094 102760 134489 176727 139387 19583 17757 138136 108950 15307 13879 78676 62053 8718 7905 0 3695 3421 137 137 15000 15000 0 150000 150000 0 2290 2290 426950 12242 27315 387393 68495 68284 211 22197 7482 9299 5416 0 55651 51529 2061 2061 49774 4758 43779 1237 0 0 119999 111111 4444 4444 0 398162 360012 25575 12575 91067 81811 6018 3238 Ranges, ranch, and program supplies at Whittington Ctr 551864 457742 86526 7596 Printing, postage, and shipping for Whittington Center 177012 4319 172693 Equipment and maintenance at Whittington Center 341324 283253 7744 50327 Utilities at Whittington Center 124192 114992 4600 4600 17512 17512 4183721 2778403 414632 990686 X 2032371 3011074 3272 2940 1040353 1221768 709745 714370 5268 8726 17455505 7561235 9250677 9894270 3992361 4669972 2658472 2823452 19692519 22346572 405906 410292 75680 83690 7167533 7214507 7649119 7708489 X 10929193 12951103 1004123 1576896 110084 110084 12043400 14638083 19692519 22346572 X 1967619 642130 -15066 X false false X true false X 1845016 2170206 2223566 2815445 4161006 13215239 1845016 2170206 2223566 2815445 4161006 13215239 3849146 9366093 164209 178586 117842 85953 127623 674213 426554 1424061 708652 388958 228244 3176469 17065921 6455051 0.54880 0.55410 X 0.00000 0.00000 Part II Section B Line 10 This response explains the element of other income in the five year period. The 2017 figure includes 228,244 mineral rights income stream generated by an estate gift. The 2016 figure includes 388,958 mineral rights income stream. The 2015 figure includes 708,652 mineral rights income stream. The 2014 figure includes 1,424,061 mineral rights income stream. The 2013 figure includes 369,706 mineral rights income stream and 56,848 other sales. 73345 1791240 X X X X true false 129970 27101 157071 121301 8669 129970 127256 -5955 121301 136153 3831 12728 127256 118420 17733 136153 0.70000 0.30000 false true true 2491170 2491170 7529031 2744018 4785013 1952241 1081584 870657 5140371 3735633 1404738 342692 342692 9894270 Financial derivatives and other financial products Closely-held equity interests Donated firearms other in-kind contributions 2647491 F Other acreage 175961 F 2823452 Federal income taxes Payable to the NRA for Whittington Center land 6639073 Annuities payable 575434 7214507 X 7365027 642130 571557 1213687 6151340 6151340 4770344 586623 586623 4183721 4183721 III 4 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 affilated 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. III 5 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 fufills 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. V 4 The NRA Whittington Center endowment supports Whittington Center program services devoted to gun safety, firearms education, and training. X 2 This response provides the text of the footnote to the organizations financial statements in accordance with FASB ASC 740. Management evaluated the Funds 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 this guidance. Generally, the Fund is no longer subject to income tax examinations by the U.S. federal, state, or local tax authorities for years before 2014. XI 4b Includes 586,623 cost of goods sold and 15,066 change in value of split interest agreement. XII 2d Includes 586,623 cost of goods sold. X X true Allegiance 11250 Waples Mill Rd Fairfax VA 22030 Paid solicitor false 967655 150000 817655 967655 150000 817655 AK AL AR CA CO CT FL GA HI IL KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV false false false false false false false false false Wilson H Phillips Jr Treasurer 525942 100000 38371 19680 26003 709996 Part I Line 3 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. Part I Line 4b 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 specific circumstances. Payouts are properly included in taxable wages and reported in W-2 income. Part II Column Biii Other reportable compensation within taxable wages for Mr. Phillips included 18,000 457b plan, 16,002 group life insurance, and 4,369 taxable personal expenses. Part II Column C Employer deposits toward benefits that will not be paid until a future date are shown in Column C. The amount for Mr. Phillips included 15,000 401k and 3,780 pension plan. Part II 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. X 12 170129 Sales of comparable items 1 false true true Part I Line 32 On occasion and as appropriate, securities and 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. Form 990, Part I, Line 1 Disclosure for clarity and transparency of the NRA complete corporate structure. The NRA is a 501c4 membership association with four 501c3 public charities and a 527 political action committee, which is a separate segregated fund. 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. See Schedule R, Part II. Form 990, Part VI, Section B, Line 12c 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, Section B, Line 15 For compensation paid by the filing organization to the director of the Whittington Center, the board of trustees determined the appropriate level. For compensation paid by the related organization to the treasurer, 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. Form 990, Part VI, Section C, Line 19 Governing documents, audited financial statements, and annual reports are available upon request for the same period of disclosure as set forth in section 6014d. The organization does not make internal operating policies available to the general public. Form 990, Part X, Line 25 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 6,639,073 to the NRA for principal and interest on the promissory note, whch is registered with Colfax County, New Mexico. These related party transactions are fully disclosed. See Schedule D, Part X, line 1 for disclosure of NRA Special Contribution Funds 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 The figure of 15,066 represents the change in value of split interest agreement. NATIONAL RIFLE ASSOCIATION OF AMERICA 11250 WAPLES MILL RD FAIRFAX VA 22030 530116130 MEMBERSHIP NY 501c4 N/A false THE NRA FOUNDATION INC 11250 WAPLES MILL RD FAIRFAX VA 22030 521710886 CHARITABLE DC 501c3 LINE 7 NRA false NRA CIVIL RIGHTS DEFENSE FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521136665 CHARITABLE VA 501c3 LINE 7 NRA false NRA FREEDOM ACTION FOUNDATION 11250 WAPLES MILL RD FAIRFAX VA 22030 261277941 CHARITABLE VA 501c3 LINE 7 NRA false NRA POLITICAL VICTORY FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521083020 PAC/SSF VA 527 NRA false false false true false false false false false false false false false true true true true false true false NATIONAL RIFLE ASSOCIATION OF AMERICA p 1680194 CASH VALUE NATIONAL RIFLE ASSOCIATION OF AMERICA r 120000 CASH VALUE Part V Line 2 The National Rifle Association of America serves as central paymaster for the NRA and its related organizations, including the fiing organization, which paid 1,680,194 reimbursement of expenses, including payroll and other costs. The filing organization also paid the NRA 120,000 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 this 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 501c3 organizations which are not controlled by NRA Special Contribution Fund are not generally required to be listed on this schedule.