2017-09-13T11:11:08-00:00 2016-12-31 RSM US LLP 1861 International Dr Ste 400 McLean VA 22102 990 2016-01-01 237367534 NRA Special Contribution Fund NRAS 5754453615 PO Box 700 Raton NM 87740 Wilson H Phillips Jr Treasurer 2017-09-14 true James P Sweeney 7033366400 2017-09-14 204.68.130.234 2017-09-13 12:32:22 ED P 9C7766ED74629F60A6657BBED7A957C9E1B32A87 9C7766ED74629F60A6657BBED7A957C9E1B32A87 2016 2021-01-29 14:40:06Z Whittington Center WILSON H PHILLIPS JR 11250 WAPLES MILL RD FAIRFAX VA 22030 6764500 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 93 368 158006 -8043 2223566 2815445 1324712 1272143 -72224 116703 878192 459990 4354246 4664281 0 0 1424515 1518146 150000 150000 959111 2435832 2591763 4010347 4259909 343899 404372 19168082 19692519 7762924 7649119 11405158 12043400 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 2882517 1272143 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. 2882517 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 39 0 true 93 true true true false 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 NRA Special Contribution Fund 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 001.00 001.00 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 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 001.00 001.00 X 0 0 0 John C Sigler Trustee 001.00 001.00 X 0 0 0 John H Thompson Trustee 001.00 001.00 X 0 0 0 Robert L Viden Jr Trustee 001.00 001.00 X 0 0 0 Emily Cummins Secretary 001.00 050.00 X 0 201885 31121 Wilson H Phillips Jr Treasurer 001.00 047.00 X 0 796886 43398 Wayne Armacost Whittington Center Director 045.00 X 108763 0 37804 108763 998771 112323 1 false true false Allegiance Creative Group LLC 11250 Waples Mill Rd Ste 310 Fairfax VA 22030 Professional fundraiser 150000 Communications Corporation of America 13195 Freedom Way Boston VA 22713 Direct mail services 137093 Professional Marksmen Inc PO Box 317 Colume SD 57528 Training instruction 126600 3 124682 2690763 469067 2815445 Whittington Center program fees 813000 1272143 1272143 1272143 84553 84553 1400 1400 1400 1400 1384773 75556 1428179 -43406 75556 32150 32150 741672 672040 69632 -88374 158006 Mineral rights, net 212000 388958 388958 388958 4664281 1183769 158006 507061 0 0 0 0 146568 116814 16416 13338 0 983864 795531 106438 81895 169098 134679 18962 15457 136444 108672 15300 12472 82172 65446 9215 7511 0 3794 3512 141 141 13500 13500 0 150000 150000 0 0 386959 26147 41130 319682 43690 36357 3973 3360 34311 5943 22464 5904 0 55901 51761 2070 2070 53104 12202 40390 512 0 0 120517 111589 4464 4464 0 362137 327306 27625 7206 72414 62885 6336 3193 Ranges, ranch, and program supplies at Whittington Ctr 724726 674616 42096 8014 Printing, postage, and shipping for Whittington Center 280816 1028 5588 274200 Equipment and maintenance at Whittington Center 277717 226620 6261 44836 Utilities at Whittington Center 131121 121409 4856 4856 31056 31056 4259909 2882517 418281 959111 X 2124230 2032371 37839 3272 1043279 1040353 750186 709745 7088 5268 16502122 7251445 9214432 9250677 3682754 3992361 2308274 2658472 19168082 19692519 372450 405906 149373 75680 20660 7220441 7167533 7762924 7649119 X 10423108 10929193 871966 1004123 110084 110084 11405158 12043400 19168082 19692519 404372 249503 -15633 X false true X true X 1115108 1845016 2170206 2223566 2815445 10169341 1115108 1845016 2170206 2223566 2815445 10169341 2211099 7958242 169460 164209 178586 117842 85953 716050 527694 426554 1424061 708652 388958 3475919 14361310 6173244 0.55410 0.55780 X 0.00000 0.00000 Part II Section B Line 10 This response explains elements of other income in the five year period. The 2016 figure includes 388,958 mineral rights income stream generated by an estate gift. 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 and 56,848 other sales. The 2012 figure includes 454,000 mineral rights income stream and 73,694 other sales. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 345500 1732040 X X X X true 121301 8669 129970 127256 -5955 121301 136153 3831 12728 127256 118420 17733 136153 101692 16728 118420 0.85000 0.15000 false true true 2491170 2491170 6883113 2578919 4304194 1735501 1035473 700028 4922280 3637053 1285227 470058 470058 9250677 Financial derivatives and other financial products Closely-held equity interests Donated firearms other in-kind contributions 2482511 F Other acreage 175961 F 2658472 Federal income taxes Payable to the NRA for Raton land 6639073 Annuities payable 528460 7167533 X 5570191 249503 249503 5320688 -656407 -656407 4664281 4931949 672040 672040 4259909 4259909 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 affiliated charities, including the Frank Brownell Museum of the Southwest at the Whittington Center, rely on generous supporters to build the exhibition and research collections through contributions of historically significant firearms. 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 supporters, the answer can be found in the NRA Museums, including the Frank Brownell Museum of the Southwest at the Whittington Center. 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 fulfills those wishes. Donors may choose to have guns sold for various reasons, such as to support current program services or to fund a charitable gift annuity or charitable trust. The philanthropic intent of each donor determines how a gift is handled. 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 2013. XI 4b Includes 672,040 cost of goods sold and 15,633 change in value of split interest agreement. XII 2d Includes 672,040 cost of goods sold. X X true Allegiance 11250 Waples Mill Rd Fairfax VA 22030 Paid solicitor false 734766 150000 584766 734766 150000 584766 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 true false false false false false false false Emily Cummins Secretary 201465 420 15164 15957 233006 Wilson H Phillips Jr Treasurer 524396 100000 172490 19610 23788 840284 Part I Line 3 This organization relied on the processes of a related organization to establish compensation of top management officials. Such processes 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 NRA takes a full transparency posture for executive compensation. This comment provides context for the 457b and 457f plans. The related organization has an executive 457b deferred compensation retirement benefit plan for the benefit of certain employees. The 457b plan is employee funded, not employer funded. The related organization 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 desired 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 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, including the employer paid portions of the related organizations defined benefit pension plan, 401k plan, and 457f plan if applicable. All NRA affiliates take a full transparency posture for executive compensation paid by related organizations. X 31 469067 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 11b Form 990 is reviewed by the external auditing firm and available for review by the board of trustees before it is filed with the IRS. Form 990, Part VI, 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 This organization relied on the processes of a related organization to establish compensation of top management officials, and such processes 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 6104d. 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, which 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. 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 NY 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 false false false true false true false NATIONAL RIFLE ASSOCIATION OF AMERICA p 1791147 Cash value NATIONAL RIFLE ASSOCIATION OF AMERICA r 120000 Cash value Part V Line 2 Transactions between 501c3 organizations which are not controlled by NRA Special Contribution Fund are not generally required to be listed on this schedule.