2018-11-08T07:17:27-00:00 2017-12-31 RSM US LLP One South Wacker Ste 800 Chicago IL 60606 990 2017-01-01 530116130 National Rifle Association of America NATI 7032671000 11250 Waples Mill Road Fairfax VA 220307400 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 5430812018309rcpk3wf 2018-11-05 P F7B986F2323BCDD72C32997FA1FD0E168C38ECD5 F7B986F2323BCDD72C32997FA1FD0E168C38ECD5 2017 2019-02-21 02:37:17Z Craig B Spray 11250 Waples Mill Road Fairfax VA 22030 342109050 false X www.nra.org X 1905 NY Firearms safety, education, and training and advocacy on behalf of safe and responsible gun owners 76 69 819 150000 28728573 -6543559 124433466 98026531 181265880 146955303 -8728 4893990 61199085 62111910 366889703 311987734 85500 93334 0 68330881 66789561 8410603 8943038 34744651 335910456 254005718 412737440 329831651 -45847737 -17843917 217136587 196125681 181021897 171175478 36114690 24950203 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 145759099 93334 165604307 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. Firearms safety remains the cornerstone of everything the association provides for members. 27086771 The NRA Institute for Legislative Action 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 the vital importance of NRAILAs 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 NRAs strength. 19795198 21282325 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. Dallas, Texas was the 2017 host city. Other NRA hosted expos included the Great American Outdoor Show held in Harrisburg, Pennsylvania. 66024821 2178816 258665889 false true true true false false true false true true false false false true true true true false false true false false true true false false true true true false false false false false true false true true false false false false true true true false true 1028 0 true 819 true true true false false false true true false X 76 69 false false false false true true true true true false false true true true true true true true true false AK AL AR AZ CA CO CT DC FL GA IL KS KY LA MA MD ME MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X Wilson H Phillips Jr Treasurer Nati 7032671000 11250 Waples Mill Road Fairfax VA 220307400 X Pete R Brownell President 020.00 001.00 X X 3244 0 0 Richard R Childress First Vice President 010.00 001.00 X X 0 0 0 Carolyn D Meadows Second Vice President 010.00 001.00 X X 0 0 0 Joseph P DeBergalis Jr through Janu Deputy Executive Director, General Operations 050.00 X X 368805 0 43827 Joe M Allbaugh Director 001.00 X 0 0 0 William H Allen Director 001.00 X 0 0 0 Thomas P Arvas Director 001.00 001.00 X 0 0 0 Scott L Bach Director 001.00 X 0 0 0 William A Bachenberg Director 001.00 001.00 X 0 0 0 Bob Barr Director 001.00 X 0 0 0 Ronnie G Barrett Director 001.00 X 0 0 0 Clel Baudler Director 001.00 X 0 0 0 David E Bennett through April 29 20 Director 001.00 X 0 0 0 J Kenneth Blackwell Director 001.00 X 0 0 0 Matt Blunt Director 001.00 X 0 0 0 Dan Boren Director 001.00 X 0 0 0 Robert K Brown Director 001.00 X 0 0 0 David Butz Director 005.00 X 150000 0 0 J William Carter through April 29 2 Director 001.00 001.00 X 0 0 0 Ted W Carter Director 001.00 X 0 0 0 Patricia A Clark Director 001.00 X 0 0 0 Allan D Cors Director 001.00 X 0 0 0 Charles L Cotton Director 001.00 001.00 X 0 0 0 David G Coy Director 001.00 X 0 0 0 Larry E Craig Director 001.00 X 0 0 0 John L Cushman Director 001.00 001.00 X 0 0 0 William H Dailey through April 29 2 Director 001.00 001.00 X 0 0 0 R Lee Ermey Director 001.00 X 0 0 0 Edie P Fleeman Director 001.00 X 0 0 0 Carol Frampton Director 001.00 001.00 X 0 0 0 Joel Friedman Director 001.00 X 0 0 0 Sandra S Froman Director 005.00 X 39680 0 0 James S Gilmore III Director 001.00 X 0 0 0 Marion P Hammer Director 005.00 X 184000 0 0 Maria Heil Director 001.00 X 0 0 0 Graham Hill starting April 29 2017 Director 001.00 001.00 X 0 0 0 Steve Hornady Director 001.00 001.00 X 0 0 0 Susan Howard Director 001.00 X 0 0 0 Roy Innis through January 8 2017 Director 001.00 X 0 0 0 Curtis S Jenkins Director 001.00 001.00 X 0 0 0 David A Keene Director 001.00 001.00 X 32000 0 0 Tom King Director 005.00 001.00 X 0 0 0 Timothy Knight Director 001.00 X 0 0 0 Herbert A Lanford Jr Director 001.00 X 0 0 0 Willes K Lee starting January 8 201 Director 001.00 X 0 0 0 Karl A Malone Director 001.00 X 0 0 0 Sean Maloney Director 001.00 X 0 0 0 Robert Mansell starting April 29 20 Director 001.00 X 0 0 0 Bill Miller Director 001.00 X 0 0 0 Owen Buz Mills Director 001.00 X 6348 0 0 Craig Morgan Director 001.00 X 0 0 0 Grover Norquist Director 001.00 X 0 0 0 Oliver L North Director 001.00 X 0 0 0 Robert A Nosler Director 001.00 001.00 X 0 0 0 Johnny Nugent Director 001.00 X 0 0 0 Ted Nugent Director 001.00 X 0 0 0 Lance Olson Director 005.00 X 90000 0 0 Melanie Pepper starting April 29 20 Director 001.00 X 0 0 0 James W Porter II Director 001.00 001.00 X 0 0 0 Peter J Printz Director 001.00 X 0 0 0 Todd J Rathner Director 001.00 X 0 0 0 Kim Rhode starting May 1 2017 Director 001.00 X 0 0 0 Wayne Anthony Ross Director 001.00 X 0 0 0 Carl T Rowan Jr Director 001.00 X 0 0 0 Don Saba Director 001.00 X 0 0 0 William H Satterfield Director 001.00 001.00 X 0 0 0 Mercedes V Schlapp through October Director 001.00 X 40000 0 0 Ronald L Schmeits Director 005.00 001.00 X 0 0 0 Esther Q Schneider Director 001.00 X 0 0 0 Steven C Schreiner Director 001.00 X 0 0 0 Tom Selleck Director 001.00 X 0 0 0 John C Sigler Director 001.00 X 0 0 0 Leroy Sisco Director 001.00 X 0 0 0 Bart Skelton Director 001.00 X 15000 0 0 Dwight D Van Horn Director 001.00 X 0 0 0 Blaine Wade Director 001.00 X 0 0 0 Linda L Walker Director 001.00 X 0 0 0 Howard J Walter Director 001.00 X 1000 0 0 Heidi E Washington starting April 2 Director 001.00 X 0 0 0 Allen B West Director 001.00 X 0 0 0 Robert J Wos Director 001.00 X 0 0 0 Donald E Young Director 001.00 X 0 0 0 Wayne LaPierre CEO and Executive Vice President 060.00 001.00 X 1366688 0 67289 Chris W Cox Executive Director, NRAILA 058.00 001.00 X 1099762 0 91432 Robert K Weaver Executive Director, General Operations former X X 720000 0 0 Joshua L Powell Chief of Staff and Executive Director, General Operations 050.00 X 711396 0 67670 Wilson H Phillips Jr Treasurer 029.00 011.00 X 664313 0 45683 John C Frazer Secretary and General Counsel 050.00 001.00 X 375332 0 69899 Todd Grable Executive Director, Membership, Affinity and Licensing 050.00 X 788497 0 56367 Michael Marcellin Managing Director, Affinity and Licensing former 001.00 X X 713975 0 0 Tyler Schropp Executive Director, Advancement 050.00 001.00 X 622280 0 67811 Douglas Hamlin Executive Director, Publications 050.00 X 598823 0 66200 David Lehman Deputy Executive Director, NRAILA 050.00 001.00 X 446613 0 29795 9037756 605973 144 true true true InfoCision Management Corp 325 Springside Dr Akron OH 44333 Membership processing and contribution solicitations 24272991 Ackerman McQueen Inc 1601 NW Expressway Oklahoma City OK 73118 Public relations and advertising 20324364 Membership Marketing Partners LLC 11250 Waples Mill Rd Ste 310 Fairfax VA 22030 Fundraising printing and mailing 11605255 Quadgraphics Inc 500 1st Ave Pittsburgh PA 15219 Publishing 8123992 Valtim Inc 1095 Venture Dr Forest VA 24551 Fulfillment center 7824001 121 X 19519398 78507133 223995 98026531 Program fees 18746000 18746000 Member dues 128209303 128209303 146955303 840627 840627 19752320 19752320 1255235 2167355 -912120 -912120 -912120 27222671 23169308 4053363 4053363 4053363 1387378 225813 1161565 1161565 17144417 4558840 12585577 12163297 422280 Advertising 541800 26935893 26935893 Other unrelated business activity 900004 1370400 1370400 Cafe Sales 722320 383788 383788 834487 834487 29524568 311987734 159953087 28728573 25279543 X 15000 15000 78334 78334 0 0 5120736 1787459 2940196 393081 0 44345737 29668610 12088905 2588222 8686254 5328617 2818162 539475 5569032 3655887 1567271 345874 3067802 2013912 863360 190530 0 6972324 6612772 359552 155870 155870 1186100 1186100 8943038 8943038 218403 218403 16625271 16625271 55974621 49346836 6627785 6688496 4127454 2561042 10741068 6518754 4222314 0 2118810 268238 1850572 8647235 6243748 2403487 36012 36012 8574087 6921974 1652113 1399143 882397 516746 0 3894978 2817026 1077952 1193898 1193898 Additional member communications expenses 54312805 42093601 12219204 Additional training and community service expenses 33082512 33082512 Additional printing and publications expenses 25348243 25348243 Fulfillment materials 9125752 8277187 99306 749259 7710090 4536047 1025860 2148183 329831651 258665889 36421111 34744651 13831228 17764563 1516303 1184593 76952115 66861150 3000000 3000000 17209123 13639054 3788017 3277662 77628707 43153547 37336030 34475160 52018678 47415094 4048948 646822 7436145 7861583 217136587 196125681 95398139 90339532 39424563 31402766 42838124 47121100 3361071 2312080 181021897 171175478 X -14853143 -31779579 7743947 11398818 43223886 45330964 36114690 24950203 217136587 196125681 X -17843917 2260061 4419369 X false true X true false 2968011 3750 true Republican Attorneys General Association 1747 Pennsylvania Ave NW Ste 800 Washington DC 20006 464501717 775000 Republican Governors Association 1747 Pennsylvania Ave NW Ste 250 Washington DC 20006 113655877 155400 Republican State Leadership Committee 1201 F St NW Ste 675 Washington DC 20004 050532524 60389 NRA Political Victory Fund (see Parts I-A and IV) 11250 Waples Mill Rd Fairfax VA 22030 521083020 true false false I-A 1 Support for fundraising and administrative expenses of a separate segregated fund is industry standard for nonprofit organizations like the NRA, as allowed by law. In 2017, the NRA paid 2,968,011 fundraising and administrative expenses for the separate segregated fund, NRA Political Victory Fund, as allowed by law. 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 the individual American citizen 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, which were not the primary activities of the organization. The NRA is organized primarily to promote social welfare and can also engage in political activities on behalf of or in opposition to candidates for political office, as allowed by law. By any measure, the percentage of funds spent by the NRA on political activities is modest in comparison to the budget devoted to the primary activities of the NRA. For instance, all expenditures noted on Parts I-A and I-C of Schedule C amounted to about 1 of the NRAs total expenses in 2017, as applied to total expenses reported on Form 990, Part IX, line 25. Reporters and other readers are also kindly reminded that the separate segregated fund is a separate entity for tax purposes. I-C 4 This informational note regards the NRAs taxes. The NRA separately files Form 1120-POL, which is not subject to public disclosure. The following information about taxes paid with the NRAs Forms 1120-POL is shared here on a voluntary basis as a service to readers and to demonstrate in good faith that the organization is a taxpayer in good standing. 527f proxy tax is paid on the lesser of net investment income or certain political expenditures as defined by the federal tax code, such as when certain political communications expressly advocate the election or defeat of a candidate and are made by the NRA itself rather than by the NRAs separate segregated fund. No 527f proxy tax was required to be paid for 2017. Historically, the amount of 527f proxy tax paid with the NRAs 2016 Form 1120-POL was 20,835 the amount paid with the NRAs 2015 Form 1120-POL was 21,817 and the amount paid with the NRAs 2014 Form 1120-POL was 1,662,307. As another polite reminder to reporters and other readers, Form 990 information is not necessarily expected to tie to Federal Election Commission FEC reporting due to different definitions and exclusions in the different regulatory regimes. I-C 5 The NRA Political Victory Fund, an independent political action committee PAC of the NRA, directly received contributions during 2017 of 6,051,963. All contributions to the PAC were directly received from contributors. The NRA did not take possession of those contributions, nor did it or was it required to deliver or transfer those funds to the PAC. Reflecting industry standard and as allowed by law, the NRA provided fundraising and administrative support to the NRA Political Victory Fund as described above in line 1, but the NRA did not contribute its own funds to the NRA Political Victory Fund for the purposes of candidate or campaign contributions. The NRA has chosen, for full transparency, to list the NRA-PVF in the line 5 table to show these facts. X X X X true false 19520483 1371910 625818 916400 35574 20566237 17657500 1482504 1204551 786344 37728 19520483 16738628 1988178 -266970 772538 29798 17657500 15706221 1346379 366395 642077 38290 16738628 12587566 2818471 794093 461526 32383 15706221 1.00000 false true true 5380792 5380792 54253187 30506886 24133885 17994728 12465903 4960483 34475160 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Derivative instrument market valuation 1175705 Capital lease arrangement 943270 Accrued sales and use taxes 149220 Coupon liability 43885 2312080 X 325315025 2260061 4419369 6679430 318635595 -6647861 -6647861 311987734 336479512 6726195 6726195 329753317 78334 78334 329831651 III 4 This response describes the museum collections which are held by the NRAs related organizations and curated by NRA employees. The NRA Museums promote gun collecting and preservation of history through 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 contributions of historically significant firearms. Please visit NRAmuseums.org for current information on the museum galleries. III 5 This response explains why the NRA may solicit or receive assets that some donors intend to be sold rather than maintained permanently. When donors intend their gifts of firearms to be sold rather than held for exhibition or research in the collections of the NRA Museums, the NRA partners with auctionhouses. 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 with one of the NRAs affiliated charities. The philanthropic intent of each donor determines how a gift is handled. V 4 This response describes the intended uses of the organizations endowment funds. The endowment funds benefit a diverse range of philanthropic interests, including training in marksmanship, national shooting championships, womens leadership, hunters leadership, recreational shooting, law enforcement, NRA Museums, and the National Endowment for the Protection of the Second Amendment. X 12 This informational note provides context for the derivative financial instrument disclosed as a liability. Interest rate swaps are entered into to manage interest rate risks associated with the NRAs borrowing, and interest rate swaps are accounted for in accordance with FASB ASC 815. The NRAs interest rate swap is recorded in the balance sheet at fair value, with fair value of changes recorded as unrealized gain or loss on derivative instrument. X 14 This informational note regards the NRAs taxes. The NRA is a substantial taxpayer and remains in good standing with the tax authorities. 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 NRAs taxes are shared on Schedule C regarding 527f proxy taxes and on Schedule O regarding unrelated busines income taxes. The NRA chooses to share this additional information about the NRAs total taxes to demonstrate in good faith that the organization is a taxpayer in good standing. X 2 This response provides the text of the footnote to the organizations financial statements in accordance with FASB ASC 740. Management evaluated the NRAs 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. Generally, the NRA is no longer subject to income tax examinations by the U.S. federal, state, or local authorities for years before 2014, which is the standard statute of limitations lookback period. XI 2d This response explains 4,419,369 in the reconciliation of revenue from the audited financial statements to the revenue as stated on 990. The figure includes 3,466,371 agency transactions between the NRA and NRA Foundation and 952,998 unrealized gain on derivative instrument. The agency transactions figure of 3,466,371 includes endowment contributions and endowment earnings designated by NRA Foundation donors for eligible NRA programs. An information note regarding the purpose of the derivative instrument is included with Schedule D, Part X, line 12. XI 4b This response explains 6,647,861 in the reconciliation of revenue from the audited financial statements to the revenue as stated on 990. The figure includes 4,558,840 cost of goods sold, 2,167,355 rental expense, less 78,334 offset, which were reported as expenses on the audited financial statements. XII 2d This response explains 6,726,195 in the reconciliation of expenses from the audited financial statements to the expenses as stated on 990. The figure includes 4,558,840 cost of goods sold and 2,167,355 rental expense, which are reported on Form 990, Part VIII revenue statement. XII 4b This response explains 78,344 in the reconciliation of expenses from the audited financial statements to the expenses as stated on 990. The figure is the amount of interest on endowment grants. Central America and the Caribbean Investments 5453000 Europe Including Iceland and Greenland Program services International smallbore prone shooting competition 59000 Europe Including Iceland and Greenland Program services Law enforcement training at U.S. Armed Forces base 5000 5517000 5517000 false false false false false false Part I Line 31 The NRAs 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 appropiately 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. Part I Line 32 This disclosure of program services provided in the European region refers to NRA Competitive Shooting Divisions institutional support provided during the competition for the Roberts Trophy at Century Range at Bisley Camp. 100 of the amount is the cash value of expenditures made by the NRA Competitive Shooting Division for necessary travel, accommodations, and related expenses. Part I Line 33 This disclosure of program services provided in the European region refers to NRA Law Enforcement Divisions training school provided to a branch of the United States Armed Forces at a foreign military base. 100 of the amount is the cash value of expenditures made by the NRA Law Enforcement Division instructors for necessary travel and accommodations. X X X true Allegiance dba Membership Advisors Fundraising LLC 11250 Waples Mill Rd Fairfax VA 22030 Paid solicitor false 27309487 790000 26519487 InfoCision Management Corp 325 Springside Dr Akron OH 44333 Paid solicitor false 10026850 5300038 4726812 McKenna & Associates 2000 Clarendon Blvd Ste 200 Arlington VA 22201 Fundraising consultant false 860000 HWS Consulting 221 Homeport Dr Grasonville MD 21638 Fundraising consultant false 710000 501c Solutions 2530 Meridian Pkwy Ste 300 Research Triangle Park NC 27713 Fundraising consultant false 671000 Sharpe Group 855 Ridge Lake Blvd Ste 300 Memphis TN 38120 Fundraising consultant false 480000 Key & Associates 12176 Chancery Station Cir Reston VA 20190 Fundraising consultant false 72000 Commonwealth Group Partners 1579 Monroe Dr Ste F-341 Atlanta GA 30324 Fundraising consultant false 60000 37336337 8943038 31246299 AK AL AR AZ CA CO CT DC FL GA HI IL KS KY LA 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 NRAILA Event 1387378 1387378 178121 47692 1387378 1387378 178121 47692 225813 1161565 Part I Line 2b2 This supplemental information notes the distinction between 990 core form Part VIII Section B line 1 and Schedule G Part I line 2b2 for the filing organizations vendor InfoCision Management Corp. The vendor InfoCision provided services to the filing organization for both memberships and contributions solicitations, as shown on 990 core form Part VIII Section B line 1. Schedule G is specific to the vendors work as a paid solicitor providing professional fundraising services. Therefore, the Schedule G disclosure excludes the membership processing services. true National Fdn for Women Legislators 910 16th St NW Aashington DC 20006 521480785 501c3 15000 Undergraduate college scholarships 1 NRA Jeanne E Bray Memorial Scholarship Awards Program 20 78334 Part I Line 2 The National Foundation for Women Legislators partners with the National Rifle Association for the annual NFWL/NRA Bill of Rights Essay Scholarship Contest for female high school juniors and seniors. The NRA actively assists National Foundation of Women Legislators in the selection and administration of NFWL scholarships for college. NFWL scholarship applications are assessed on the elements of historical research, insight and perspective, demonstrated understanding of the American Constitution, inspirational quality, and meaningful personal connection. Scholarship awards are paid directly to the educational institution. Part III Line 1 The NRA Jeanne E. Bray Memorial Scholarship Awards Program is named in honor and recognition of the groundbreaking police officer Jeanne E. Bray, a shooting champion and past member of the NRA Board of Directors. Jeanne E. Bray was the first female detective on a burglary squad, which has evolved into todays modern SWAT. She was the first female police officer to earn the NRA Police Marksmanship Distinguished bar, and she won the National Womens Police Pistol Combat Championship five times from 1962 to 1967. The program offers scholarships of up to 2,500 per semester, up to 5,000 per year for a maximum of four years, to dependent children of any public law enforcement officer killed in the line of duty who was an NRA member at the time of death, and to dependent children of any current or retired law enforcement officers who are living and have current NRA membership. The membership restriction is permitted by law because the NRA Jeanne E. Bray Memorial Scholarship Awards Program is a 501c4 program. Scholarship awards are paid directly to the educational institution. X X X X true true X X X X X true true false false false false false false false Wayne LaPierre CEO and Executive Vice President 1172166 150000 44522 19680 47609 1433977 Chris W Cox Executive Director, NRAILA 911095 166667 22000 30000 61432 1191194 Robert K Weaver Executive Director, General Operations former 720000 720000 Joshua L Powell Chief of Staff and Executive Director, General Operations 557172 50000 104224 15900 51770 779066 Wilson H Phillips Jr Treasurer 525942 100000 38371 19680 26003 709996 John C Frazer Secretary and General Counsel 318621 25000 31711 15900 53999 445231 Todd Grable Executive Director, Membership, Affinity and Licensing 440541 213769 134187 10600 45767 844864 Michael Marcellin Managing Director, Affinity and Licensing former 522426 191549 713975 Tyler Schropp Executive Director, Advancement 492941 125000 4339 15900 51911 690091 Douglas Hamlin Executive Director, Publications 447381 100000 51442 15900 50300 665023 David Lehman Deputy Executive Director, NRAILA 377000 69613 15900 13895 476408 Joseph P DeBergalis Jr through Janu Deputy Executive Director, General Operations 300500 10396 57909 10385 33442 412632 Marion P Hammer Director 184000 184000 Part I Line 1a Charter travel was used on occasions when travel logistics or security concerns precluded other available options, and travel was properly excluded from taxable compensation. Certain compensation elements were grossed up for one individual, and the tax gross up was properly included in taxable compensation. Housing expenses were provided for four individuals, and personal housing was properly included in taxable compensation. Dues for clubs used for business purposes were properly excluded from taxable compensation. Part I Line 4a Robert K. Weavers employment as Executive Director of General Operations ended in 2016 and during calendar year 2017 Mr. Weaver received taxable compensation of 720,000. Part II Line 4b 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 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. LaPierre included 22,098 group life insurance, 18,000 457b plan, and 4,424 taxable personal expenses. Other reportable compensation within taxable wages for Mr. Cox included 18,000 457b plan, 2,610 group life insurance, and 1,390 taxable personal expenses. Other reportable compensation within taxable wages for Mr. Powell included 102,484 taxable personal expenses and 1,740 group life insurance. 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. Other reportable compensation within taxable wages for Mr. Frazer included 18,000 457b plan, 3,174 group life insurance, and 10,537 taxable personal expenses. Other reportable compensation within taxable wages for Mr. Grable included 132,657 taxable personal expenses and 1,530 group life insurance. Other reportable compensation within taxable wages for Mr. Marcellin included 522,246 paid by an unrelated organization, Lockton Affinity LLC as further detailed on Schedule O, and 457b payout of 191,549. Other reportable compensation within taxable wages for Mr. Schropp included 2,611 taxable personal expenses and 1,728 group life insurance. Other reportable compensation within taxable wages for Mr. Hamlin included 26,306 taxable personal expenses, 18,000 457b plan, and 7,136 group life insurance. Other reportable compensation within taxable wages for Mr. Lehman included 50,263 457f payout including 263 interest, 18,000 457b plan, and 1,350 group life insurance. Other reportable compensation within taxable wages for Mr. DeBergalis included 38,644 taxable personal expenses, 18,000 457b plan, and 1,265 group life insurance. 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. LaPierre included 15,900 401k and 3,780 pension plan. The amount for Mr. Cox included 15,900 401k, 10,320 457f, and 3,780 pension plan. The amount for Mr. Powell included 15,900 401k. The amount for Mr. Phillips included 15,900 401k and 3,780 pension plan. The amount for Mr. Frazer included 15,900 401k. The amount for Mr. Grable included 10,600 401k. The amount for Mr. Schropp included 15,900 401k. The amount for Mr. Hamlin included 15,900 401k. The amount for Mr. Lehman included 15,900 401k. The amount for Mr. DeBergalis included 10,385 401k. 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. RCR Race Operations LLC Owner is board member 137748 Purchase of truck for sweepstakes false Part IV Line 1 Vehicle was purchased at cost. The associated labor was donated. X 5445 223995 Sales of comparable items 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 to fulfill the philanthropic intentions of the donors. Form 990, Part III, Line 4d Program Service Expenses 66,024,821, Grants and allocations 0, Revenue 2,178,816 This note provides further information on Part III Program Service Accomplishments. All NRA program services are centered on the NRAs core mission of firearms safety, education, and training, including messaging that promotes freedom and liberty. The additional program service expenses of 66,024,821 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 I, Section 1, Line 1 The NRA is a 501c4 membership association with four 501c3 public charities and a Section 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 NRA Whittington Center. The political action committee is NRA Political Victory Fund. See Schedule R, Part II. Service note Individuals who would like to reduce the volume of solicitations they receive from the NRA can contact NRA Member Services and request to be placed on the Do Not Promote list. This simple step will significantly reduce the amount of contact received from the NRA without affecting magazine service, Board of Directors ballot, or membership renewal. Form 990, Part I, Line 7 This informational note regards the NRAs 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 2017 because directly connected deductions were greater than the associated income in 2017. 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 NRAs tax exempt purposes at NRA television programs, NRA digital online channels, and NRA Official Journals. Additional informational notes related to the NRAs taxes are shared on Schedule C regarding 527f proxy taxes and Schedule D regarding state and local taxes. The NRA chooses to share this extra information about the NRAs taxes in order to demonstrate in good faith that the organization is a taxpayer in good standing. Form 990, Part I, Line 8 This informational note regards the NRAs 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 NRAs contribution revenue every year, as applied to contribution revenue reported on Form 990, Part VIII, line 1. Form 990, Part VI, Section A, Line 6 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, Section A, Line 7a 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, Section A, Line 7b Certain Board of Directors decisions are subject to membership approval per NRA Bylaws and New York not for profit corporate law. Form 990, Part VI, Section B, Line 11b Form 990 is reviewed by the external auditing firm, presented to the NRA Board of Directors Audit Committee, and made available to the full NRA Board of Directors, before it is filed with the IRS. Form 990, Part VI, Section B, Line 12c The organizations 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 and General Counsel. Issues may also be reported through other means or independently discovered by staff. Regardless of how they are reported, related party transactions and issues of apparent conflict are presented to the body designated by the Board of Directors the Audit Committee for approval, disapproval, or precautionary measures as needed. Form 990, Part VI, Section B, Line 15 Compensation of the NRAs top management officials is established by methods including independent compensation consultants, compensation surveys and studies, and comparability data. In addition, under the NRA Bylaws, compensation of certain elected officers including the Executive Vice President must be approved by the Board of Directors, based on recommendations by the compensation committee. All decisions are properly documented. Form 990, Part VI, Section C, Line 18 Readers are politely reminded the NRA was founded 146 years ago, in 1871. The NRAs 1944 determination letter from the Internal Revenue Service is available on Guidestar.org and can also be requested directly from the NRA as required by law. Forms 990 can be requested directly from the NRA as required by law. Form 990, Part VI, Section C, Line 19 NRA Bylaws, audited consolidated financial statements of the NRA and affiliates, and annual reports are available upon request for the same period of disclosure as set forth in Section 6104d. The NRA does not make internal operating policies available to the general public. Form 990, Part VII, Section A, Line 1 This informational note regards service on the NRA Board of Directors, which is not compensated. Board members who received compensation in 2017 were compensated for other reasons, not for their voluntary Board service. Mr. DeBergalis was compensated as an NRA employee starting January 25, 2017, not as a Board member. Mr. Butz, Ms. Froman, Ms. Hammer, Mr. Keene, Mr. Olson, Ms. Schlapp, Mr. Skelton, and Mr. Walter were compensated for other professional services they performed for the organization. Mr. Brownell and Mr. Mills received membership recruiting commissions that were paid to their companies. A company owned by Mr. Childress was paid in a business transaction as stated on Schedule L. For the purpose of determining the count of independent directors at December 31, 2017 shown on Part I line 3 and Part VI line 1b, the seven directors not considered independent for 2017 were Mr. Butz, Mr. Childress, Ms. Froman, Ms. Hammer, Mr. Keene, Mr. Olson, and Mr. Skelton. Form 990, Part VII, Section A, Line 5 The filing organization has completed Schedule J reporting for the individual, Mr. Marcellin, who was paid 522,426 by an unrelated organization, Lockton Affinity LLC, in 2017. The amount of 455,753 paid by the unrelated organization to the individual was inadvertently excluded from prior year Form 990 compensation. Upon review, this situation was remediated. Form 990, Part VII, Section B, Line 1 This informational note provides additional detail about amounts paid to outside services providers. The filing organization reports compensation paid to services providers exclusive of advertising and other media placed on behalf of the filing organization and expenses incurred on behalf of the filing organization. For example, the figure of 20,324,364 stated on Part VII Section B line 1 reflects compensation for services paid to Ackerman McQueen. It excludes amounts paid by a related organization. It also excludes 11,739,668 incurred for out of pocket expenditures on behalf of the filing organization including media, outside vendor costs, and reimbursement of travel and business expenses. It also excludes 5,588,945 paid by the filing organization to Mercury Group and 2,635,000 paid by the filing organization to Under Wild Skies, companies which have different tax identification numbers from Ackerman McQueen. Form 990, Part VIII, Line 2b 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 This informational note regards the NRAs 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. Line 11c reports accounting fees paid to the outside CPA firm that provides the NRAs 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 NRAs portfolios. Line 11g show 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 This response explains 7,710,090 of other expenses stated on line 24e of the 990, Part IX expense statement which were not accommodated by other expense line descriptions. This figure includes 7,625,637 of other NRAILA legislative program costs, 4,301,676 banking fees, 1,224,523 membership premiums, 720,000 compensation of a former officer, 616,570 of non-payroll taxes, and 6,778,316 FASB ASC 715 pension accounting valuation adjustment. Form 990, Part XI, Line 9 This response explains 4,419,369 of other changes in the net assets reconciliation schedule. The figure includes 3,466,371 agency transactions between the NRA and NRA Foundation and 952,998 unrealized gain on derivative instrument. The agency transactions of 3,466,371 include endowment contributions and endowment earnings designated by NRA Foundation donors for eligible NRA programs. Readers may refer to Schedule D, Part X, line 12 for an informational note on the derivative instrument. NRA FOUNDATION INC 11250 WAPLES MILL RD FAIRFAX VA 22030 521710886 CHARITABLE DC 501c3 LINE 7 NRA true NRA SPECIAL CONTRIBUTION FUND PO BOX 700 RATON NM 87740 237367534 CHARITABLE NM 501c3 LINE 7 NRA true NRA CIVIL RIGHTS DEFENSE FUND 11250 WAPLES MILL RD FAIRFAX VA 22030 521136665 CHARITABLE VA 501c3 LINE 7 NRA true NRA FREEDOM ACTION FOUNDATION 11250 WAPLES MILL RD FAIRFAX VA 22030 261277941 CHARITABLE VA 501c3 LINE 7 NRA true 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 true false true true false true false false NRA FOUNDATION INC a 180000 CASH VALUE NRA FOUNDATION INC c 18812141 CASH VALUE NRA FOUNDATION INC o 4968055 CASH VALUE NRA FOUNDATION INC q 869746 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND c 707257 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND q 69012 CASH VALUE NRA SPECIAL CONTRIBUTION FUND a 120000 CASH VALUE NRA SPECIAL CONTRIBUTION FUND q 1680194 CASH VALUE Part II The NRA is a 501c4 membership association with four 501c3 public charities and a Section 527 political action committee PAC 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 NRA Whittington Center. The PAC is the NRA Political 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 funds accounts. The NRA did not take possession of any earmarked PAC contributions from its members all contributions to the PAC were directly received by the PAC from contributors. Therefore, there were no reportable transactions between the NRA and the PAC for the purpose of any Schedule R, Part V, line 2 disclosures. Part V Line 1c This informational note regards qualified charitable grantmaking. All grants made by NRA Foundation and NRA Civil Rights Defend Fund 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 an accounting to the charities as documentation that proceeds were used by the NRA for the qualified charitable purposes as set forth in the grant documents.