2017-09-18T09:58:03-00:00 2016-12-31 RSM US LLP 1861 International Dr Ste 400 McLean VA 22102 990 2016-01-01 530116130 National Rifle Association of America NATI 7032671000 11250 Waples Mill Road Fairfax VA 220307400 Wilson H Phillips Jr Treasurer and Chief Financial Offic 2017-09-18 true James P Sweeney 7033366400 2017-09-18 204.68.130.234 2017-09-18 13:34:54 ED P 9C7766ED74629F60A6657BBED7A957C9E1B32A87 9C7766ED74629F60A6657BBED7A957C9E1B32A87 2016 2021-01-29 14:40:06Z Wilson H Phillips Jr 11250 Waples Mill Road Fairfax VA 22030 415313072 false X www.nra.org X 1905 NY Firearms safety, education, and training and advocacy on behalf of safe and responsible gun owners 76 71 912 150000 28247360 -6264790 94982032 124433466 180255185 181265880 271983 -8728 61200038 61199085 336709238 366889703 91500 85500 0 63408147 68330881 4997495 8410603 33646495 235037425 335910456 303534567 412737440 33174671 -45847737 214839625 217136587 139481463 181021897 75358162 36114690 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 76579388 Legislative programs. The NRA Institute for Legislative Action was created in 1975 to advocate 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. NRAILA legislative issues involve firearms and ammunition regulation, recreational shooting on public lands, gun registries, range preservation, veterans protection, international gun control threats, open and conceal carry laws, wildlife conservation, free speech, and a host of related matters. Please visit NRAILA.org for the most current research and information. 48204544 31920333 The gold standard in firearms training. Please visit Explore.NRA.org to learn more. Explore hunting programs, building the next generations of safe and responsible outdoor loving Americans. Explore womens interests, promoting the largest growing demographic of new shooting enthusiasts. Explore law enforcement, offering the best in law enforcement, military, and security firearms instruction. Explore clubs and ranges, supporting a network of over 15,000 NRA-affiliated clubs, associations, and shops. Explore competitive shooting, challenging shooters from novice to world-class levels to compete in more than 10,000 NRA-sanctioned matches. Americas unique outdoor heritage is foundational to what makes this country great. Be part of the NRAs mentoring movement by sharing your passion for the outdoors with a newcomer. Firing that first gun, stargazing from your campsite, signing your hunting license, these are some of the warm, life-affirming firsts to be celebrated and memorable experiences to be shared. 37776105 29454386 Membership support. The highest value of being an NRA member is gun safety and training, including regular reinforcement of these lessons by keeping engaged with the community of outdoor lovers and safe and responsible shooting enthusiasts. NRA member communications give NRA members unrivaled content delivered through a growing multimedia platform, with real time, daily, weekly, and monthly updates, trenchant insights, and the most authoritative coverage from subject matter experts. The NRA publishes four NRA Official Journals for NRA members, other magazines, and specialty digital channels targeted to specific populations such as NRA Freestyle, NRA Women, and NRA Life of Duty, all part of NRA News. There may be no other brand in America with a stronger suite of original programming aimed at educating, motivating, and entertaining audiences of all ages than the NRA. The NRA does not wait for someone else to tell the stories of law-abiding gun owners. Firearms safety is the cornerstone of everything the NRA does for members. 179728124 164370436 342288161 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 false false false true false false false false true true true false true 1272 0 true 912 true true true false false false true true false X 76 71 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 Allan D Cors President 020.00 001.00 X X 0 0 0 Pete R Brownell First Vice President 010.00 X X 0 0 0 Richard R Childress Second Vice President 010.00 X X 0 0 0 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 Frank E Bachhuber Jr through June 1 Director 001.00 X 0 0 0 M Carol Bambery Director 001.00 001.00 X 0 0 0 Bob Barr Director 001.00 X 0 0 0 Ronnie Barrett Director 001.00 X 0 0 0 Clel Baudler Director 001.00 X 0 0 0 David E Bennett Director 001.00 001.00 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 001.00 001.00 X 0 0 0 David Butz Director 005.00 X 150000 0 0 J William Carter Director 001.00 001.00 X 0 0 0 Ted Carter Director 001.00 X 0 0 0 Patricia Clark 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 Director 001.00 001.00 X 0 0 0 Joseph P DeBergalis Jr Director 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 Joel Friedman Director 001.00 X 0 0 0 Sandra S Froman Director 010.00 X 45180 0 0 James S Gilmore III Director 001.00 X 0 0 0 Marion P Hammer Director 005.00 X 206000 0 0 Maria Heil Director 001.00 X 0 0 0 Graham Hill through May 21 2016 Director 001.00 X 0 0 0 Steve Hornady Director 001.00 X 0 0 0 Susan Howard Director 001.00 X 0 0 0 Roy Innis Director 001.00 X 0 0 0 H Joaquin Jackson 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 0 0 0 Tom King Director 001.00 001.00 X 0 0 0 Timothy Knight Director 001.00 X 0 0 0 Herbert A Lanford 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 Carolyn D Meadows Director 001.00 001.00 X 0 0 0 Bill Miller Director 001.00 X 0 0 0 Owen Buz Mills Director 001.00 X 0 0 0 Craig Morgan starting May 21 2016 Director 001.00 X 0 0 0 Grover Norquist Director 001.00 X 0 0 0 Oliver L North Director 005.00 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 James W Porter II Director 001.00 X 0 0 0 Josh Powell though June 6 2016 Director 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 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 Robert E Sanders through May 21 201 Director 001.00 X 0 0 0 William H Satterfield Director 001.00 X 0 0 0 Mercedes V Schlapp Director 005.00 X 45000 0 0 Ronald L Schmeits Director 001.00 001.00 X 0 0 0 Steven C Schreiner Director 001.00 X 0 0 0 Esther Q Schneider starting May 21 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 starting May 21 2016 Director 001.00 X 6550 0 0 Dwight D Van Horn Director 001.00 X 0 0 0 Blaine Wade starting May 21 2016 Director 001.00 X 0 0 0 Linda L Walker Director 001.00 X 0 0 0 Howard J Walter Director 001.00 X 0 0 0 Allen B West starting May 21 2016 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 1358966 0 63373 Chris W Cox Executive Director, NRAILA 058.00 001.00 X 886936 0 110495 Robert K Weaver Executive Director, General Operations 050.00 X 864513 0 58467 Wilson H Phillips Jr Treasurer 047.00 001.00 X 796886 0 43398 John C Frazer Secretary and General Counsel 050.00 001.00 X 373273 0 66195 Todd Grable Executive Director, Membership, Affinity and Licensing 050.00 X 642905 0 54354 Tyler Schropp Executive Director, Advancement 050.00 X 621941 0 64874 Michael Marcellin Managing Director, Affinity and Licensing 040.00 X 627286 0 18613 Douglas Hamlin Executive Director, Publications 050.00 X 579988 0 62702 David Lehman Deputy Executive Director, NRAILA 050.00 001.00 X 500421 0 23181 7795845 565652 118 false true false InfoCision Management Corp 325 Springside Dr Akron OH 44333 Membership processing and contribution solicitations 27162372 Ackerman McQueen Inc 1601 NW Expressway Oklahoma City OK 73118 Public relations and advertising 21356593 Postmaster 1735 N Lynn St Arlington VA 22209 Postage shipping 11182843 Membership Marketing Partners LLC 11250 Waples Mill Rd Ste 310 Fairfax VA 22030 Fundraising printing and mailing 9837642 Valtim Inc 1095 Venture Dr Forest VA 24551 Fulfillment center 8795023 91 X 19432689 105000777 94442 124433466 Program fees 17747919 17747919 Member dues 163517961 163517961 181265880 1022199 1022199 16659707 16659707 1433726 2247330 -813604 -813604 -813604 38503808 39534735 -1030927 -1030927 -1030927 1051839 178132 873707 873707 20635586 6463172 14172414 13217173 955241 Advertising 541800 26052569 26052569 Subscriptions 541800 2162267 2162267 Other unrelated business activity 900004 1239550 1239550 852475 852475 30306861 366889703 196645320 28247360 17563557 X 15000 15000 70500 70500 0 0 5165232 2470877 2552428 141927 0 45693267 34229295 10084410 1379562 8306107 5727985 2315026 263096 5753671 4322564 1248859 182248 3412604 2563789 740721 108094 0 6500688 6211098 289590 123640 123640 1182600 1182600 8410603 8410603 237174 237174 0 64918894 57539645 7379249 8836227 4828363 4007864 11310342 6735308 4575034 0 1709713 789775 919938 8239362 6305010 1934352 0 7904765 6165990 1738775 1206062 784495 421567 0 3972089 2938480 1033609 1244656 1244656 Additional member communications expenses 81052252 69393308 11658944 Additional legislative program expenses 51673892 51673892 Additional training and community service expenses 38711731 38711731 Additional printing and publications expenses 26622838 26622838 20463531 11760962 4579797 4122772 412737440 342288161 36802784 33646495 20168474 13831228 1758682 1516303 64092546 76952115 3004582 3000000 10878594 17209123 5207830 3788017 77809465 40473435 38887064 37336030 60176258 52018678 3721861 4048948 6943734 7436145 214839625 217136587 78902061 95398139 26873323 39424563 29417379 42838124 4288700 3361071 139481463 181021897 X 27802714 -14853143 7349401 7743947 40206047 43223886 75358162 36114690 214839625 217136587 X -45847737 3233678 3370587 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5456095 14000 33306403 33306403 true Republican Governors Association 1747 Pennsylvania Ave NW Ste 250 Washington DC 20006 113655877 176350 Republican State Leadership Committee 1201 F St NW Ste 675 Washington DC 20004 050532524 125000 Republican Attorneys General Association 1747 Pennsylvania Ave NW Ste 800 Washington DC 20006 464501717 110675 NRA Political Victory Fund (see Parts I-A and IV) 11250 Waples Mill Rd Fairfax VA 22030 521083020 true false false I-A 1 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 the goals of the association, the NRA spent funds directly and indirectly on political activities, which were not the primary activities of the organization. In 2016, the NRA paid 5,456,095 fundraising and administrative expenses for the separate segregated fund, NRA Political Victory Fund, as allowed by law. Such expenses included fundraising postage and fundraising labor as well as other costs such as lockbox fees, as allowed by law. Support for fundraising and administrative expenses of a separate segregated fund is industry standard for nonprofit organizations like the NRA, as allowed by law. 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 less than 10 of the NRAs total expenses in 2016, as applied to total expenses reported on Form 990, Part IX, line 25. Reporters and other readers are also politely reminded that the NRAs Form 990 reports only on the NRA itself and not on the separate segregated fund. The separate segregated fund is a separate entity for tax purposes. The NRA does not contribute funds from its treasury to this entity nor does the NRA receive contributions from members earmarked for this entity. 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 for readers. 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. The amount of 527f proxy tax paid with the NRAs 2016 Form 1120-POL was 20,835. Historically, the amount of 527f proxy tax paid with the NRAs 2015 Form 1120-POL was 21,817 the amount paid with the NRAs 2014 Form 1120-POL was 1,662,307 and no amount was required to be paid for 2013. The NRA chooses to share this extra information about the NRAs taxes, above and beyond requirements, to demonstrate in good faith that the organization is a taxpayer in good standing. 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. Furthermore, readers are kindly reminded that the NRAs Form 990 reports only on the NRA itself and not on the separate segregated fund, pursuant to the instructions and regulatory requirements. I-C 5 The NRA Political Victory Fund, an independent political action committee PAC of the NRA, directly received contributions during the year of 12,239,508. All contributions to the PAC were directly received from contributors. The NRA did not take possession of any contributions, nor did it or was it required to deliver or transfer those funds to the PAC. Although the NRA provided fundraising and administrative support to the NRA Political Victory Fund as detailed above in line 1, reflecting industry standard and as allowed by law, 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 elected, for full transparency, to list the NRA-PVF in the line 5 table to show these facts. X X X X true false 17657500 1482504 1204551 786344 37728 19520483 16738628 1988178 -266970 772538 29798 17657500 15706221 1346379 366395 642077 38290 16738628 12587566 2818471 794093 461526 32383 15706221 10738148 1554967 775895 442581 38863 12587566 1.00000 false true true 5380792 5380792 53865603 28549648 25711678 18563070 14053646 6243560 37336030 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Derivative instrument market valuation 2128702 Capital lease arrangement 1031148 Accrued sales and use taxes 149220 Coupon liability 52001 3361071 X 382133970 3233678 3370587 6604265 375529705 -8640002 -8640002 366889703 421377442 8710502 8710502 412666940 70500 70500 412737440 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. As individuals grow older and make plans for their loved ones and special treasures, all firearms owners must eventually answer the question, What will happen to my guns when I am gone For many NRA members and other supporters, their answer is the NRA. Please visit NRAmuseums.org for exciting current information on the museum galleries, and please visit NRAgive.com to consider your legacy of supporting the liberties that built this country. III 5 This response explains why the NRA may solicit or receive assets that some donors intend to be sold rather than maintained permanently. The NRA Firearms for Freedom program appeals to supporters who may wish to donate their firearms collections to the NRA. When donors intend their guns 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 of the NRA 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 informational notes regarding the NRAs taxes at the federal level are shared on Schedule C regarding 527f proxy taxes and on Schedule O regarding unrelated business income taxes. The NRA chooses to share all of this additional extra information about the NRAs total taxes, above and beyond requirements, in order 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 2013, which is the standard statute of limitations look-back period. XI 2d This response explains 3,370,587 in the reconciliation of revenue from the audited financial statements to the revenue as stated on 990. The figure includes 2,484,770 agency transactions between the NRA and NRA Foundation and 885,817 unrealized gain on derivative instrument. The agency transactions figure of 2,484,770 includes endowment contributions and endowment earnings designated by NRA Foundation donors for eligible NRA programs. An informational note regarding the purpose of the derivative instrument is included with Schedule D, Part X, line 12. XI 4b This response explains 8,640,002 in the reconciliation of revenue from the audited financial statements to the revenue as stated on 990. The figure includes 6,463,172 cost of goods sold, 2,247,330 rental expense, less 70,500 offset, which were reported as expenses on the audited financial statements. XII 2d This response explains 8,710,502 in the reconciliation of expenses from the audited financial statements to the expenses as stated on 990. The figure includes 6,643,172 cost of goods sold and 2,247,330 rental expense, which are reported on Form 990, Part VIII revenue statement. XII 4b This response explains 70,500 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 4893000 Europe Including Iceland and Greenland Program services Law enforcement training at U.S. Armed Forces base 9000 4902000 4902000 false false false false false false Part I Line 31d 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 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. Part I Line 31f 100 of the amount is the total book value of investments for that region. Part I Line 32d This disclosure of program services provided in the European region refers to NRA Law Enforcement Division training school provided to a branch of the United States Armed Forces at a foreign military base. Part I Line 32f 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 11250 Waples Mill Rd Fairfax VA 22030 Paid solicitor false 43031885 480000 42551885 InfoCision 325 Springside Dr Akron OH 44333 Paid solicitor false 8780881 4209328 4571553 McKenna & Associates 2000 Clarendon Blvd Ste 200 Arlington VA 22201 Fundraising consultant false 1780000 HWS Consulting 221 Homeport Dr Grasonville MD 21638 Fundraising consultant false 685000 501c Solutions 2530 Meridian Pkwy Ste 300 Research Triangle Park NC 27713 Fundraising consultant false 648275 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 68000 Commonwealth Group Partners 1579 Monroe Dr Ste F-341 Atlanta GA 30324 Fundraising consultant false 60000 CWH Services DBA Cars With Heart 14185 Dallas Pkwy Dallas TX 75254 Paid solicitor false 51812766 8410603 47123438 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 1051839 1051839 178132 1051839 1051839 178132 178132 873707 true National Fdn for Women Legislators 910 16th St NW Washington DC 20006 521480785 501c3 15000 Undergraduate college scholarships 1 NRA Jeanne E. Bray Memorial Scholarship Awards Program 20 70500 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. 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. X X X true true X X X X false true false false false false false false false Wayne LaPierre CEO and Executive Vice President 1165062 150000 43904 19610 43763 1422339 Chris W Cox Executive Director, NRAILA 764938 100000 21998 54281 56214 997431 Robert K Weaver Executive Director, General Operations 650112 100000 114401 18978 39489 922980 Wilson H Phillips Jr Treasurer 524396 100000 172490 19610 23788 840284 John C Frazer Secretary and General Counsel 317716 25000 30557 15900 50295 439468 Todd Grable Executive Director, Membership, Affinity and Licensing 631775 11130 10600 43754 697259 Tyler Schropp Executive Director, Advancement 492991 125000 3950 15900 48974 686815 Michael Marcellin Managing Director, Affinity and Licensing 26434 600852 16209 2404 645899 Douglas Hamlin Executive Director, Publications 444981 85000 50007 15900 46802 642690 David Lehman Deputy Executive Director, NRAILA 388431 50000 61990 19610 3571 523602 Marion P Hammer Director 206000 206000 Part I Line 1a Charter travel was used on occasions when travel logistics or security concerns precluded other available options. Travel was properly excluded from taxable compensation. Certain compensation elements were grossed up. All tax gross ups were properly included in taxable compensation. Clubs are supposed to be used for business purposes. Clubs were properly excluded from taxable compensation. Part I Line 4b The NRA takes a full transparency posture for executive compensation. This comment provides context for the 457b and 457f plans. The NRA has an executive 457b deferred compensation retirement benefit plan for the benefit of certain employees. It is employee funded, not employer funded. The NRA also has a nonqualified 457f supplemental income retirement plan for the benefit of certain individuals. The 457f plan is employer funded. The NRA decides the benefit amount and timeframe for vesting of each participant using different factors particular to each relevant individual and his specific circumstances. Service costs included in deferred compensation are actuarially determined under FASB ASC 715. The 457f plan is designed to supplement the current tax qualified defined benefit pension plan where current limitations on benefits and employer contributions may be inadequate, and an employer sponsored supplemental income plan can best provide these select employees with the appropriate amount of income in the specific desired situation. 457f payouts are properly included in taxable wages and reported in W-2 income. Part II Line Column Biii Other reportable compensation in taxable wages includes 457b plan, fringe auto, group life insurance benefits, and 457f plan if applicable. Column C represents benefits that will not be paid until the future and includes the employer paid portion of the NRA defined benefit pension plan, 401k plan, and 457f plan if applicable. The NRA takes a full transparency posture for executive compensation. X 5 94442 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 179,728,124, Grants and allocations 0, Revenue 164,370,436 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. 990 readers are encouraged to refer to NRA.org, NRApublications.org, NRAILA.org, NRAnews.com, and NRAgive.com for appealing and inspirational opportunities to continue to engage with the NRA on the core mission of gun safety. NRA members and other lawful gun owners proudly preserve the Second Amendment as Americas first freedom. 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 the NRA Political Victory Fund. See Schedule R, Part II. NRA annual membership dues increased from 35 to 40 during 2016, representing the first NRA dues increase in more than twenty years. 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, membership renewal, or other vital mail. 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 2016 because directly connected deductions were greater than the associated income in 2016. 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 within the NRA Official Journals, NRA digital online channels, and NRA television programs. Additional informational notes regarding 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, above and beyond requirements, 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 organization takes conflicts of interest very seriously and utilizes a statement of corporate ethics. To monitor and enforce corporate filings, annual filings must be provided to the Office of the Secretary and General Counsel and reviewed regularly and consistently. 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 1099s were compensated for other professional services they performed for the organization, not for their voluntary Board service. 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 form instructions, membership dues that are not contributions because they compare reasonably with available benefits are available 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 expenses 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. 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 in lines 5-7 of the expense statement, as required by 990 form instructions. Form 990, Part IX, Line 24e This response explains 20,463,531 of other expenses stated on line 24e of the 990, Part IX expense statement. This figure includes 10,819,069 membership fulfillment items, 5,452,270 banking fees, 2,219,576 FASB ASC 715 pension accounting valuation adjustment, 1,425,672 membership premiums, 536,180 compensation of board members for professional services rendered, and 10,764 miscellaneous. Form 990, Part XI, Line 9 This response explains 3,370,587 of other changes in the net assets reconciliation schedule. The figure includes 2,484,770 agency transactions between the NRA and NRA Foundation and 885,817 unrealized gain on derivative instrument. The agency transactions figure of 2,484,770 includes endowment contributions and endowment earnings designated by NRA Foundation donors for eligible NRA programs. Readers may refer to Schedule D 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 NY 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 true 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 19276495 CASH VALUE NRA FOUNDATION INC o 5297603 CASH VALUE NRA FOUNDATION INC q 3384719 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND c 156194 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND q 76442 CASH VALUE NRA SPECIAL CONTRIBUTION FUND a 120000 CASH VALUE NRA SPECIAL CONTRIBUTION FUND q 1791147 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 Defense 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.