2016-09-12T04:15:59-00:00 2015-12-31 RSM US LLP 1861 International Dr Ste 400 McLean VA 22102 990 2015-01-01 237367534 NRA Special Contribution Fund NRAS 5754453615 PO Box 700 Raton NM 87740 Wilson H Phillips Jr Treasurer 2016-09-13 true James P Sweeney 7033366400 2016-09-13 2015 2017-02-10 21:41:12Z Whittington Center WILSON H PHILLIPS JR 11250 WAPLES MILL RD FAIRFAX VA 22030 6351046 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 41 542 211422 -559 2170206 2223566 1247069 1324712 216767 -72224 1532773 878192 5166815 4354246 0 0 1321377 1424515 87500 150000 848853 2098654 2435832 3507531 4010347 1659284 343899 18730048 19168082 7635303 7762924 11094745 11405158 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 2754375 1494252 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. 2015 saw over 1250,000 visitors come through the gates of the Whittington Center. 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, 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. 2754375 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 27 0 true 41 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 Craig Boddington through April 13 2 Trustee 001.00 X 0 0 0 Robert K Brown Trustee 001.00 001.00 X 0 0 0 Frank R Brownell III Trustee 001.00 X 0 0 0 J William Carter Trustee 001.00 001.00 X 0 0 0 John L Cushman Trustee 001.00 001.00 X 0 0 0 William H Dailey Trustee 001.00 002.00 X 0 0 0 James W Porter II Trustee 001.00 003.00 X 0 0 0 Kayne Robinson Trustee 001.00 001.00 X 0 0 0 John C Sigler Trustee 001.00 002.00 X 0 0 0 John H Thompson Trustee 001.00 X 0 0 0 Robert L Viden Jr Trustee 001.00 001.00 X 0 0 0 Emily Cummins Secretary 001.00 052.00 X 0 191765 29026 Wilson H Phillips Jr Treasurer 001.00 054.00 X 0 549269 41938 Wayne Armacost Whittington Center Director 045.00 X 104074 0 44474 104074 741034 115438 1 false true false Communications Corporation of America 13195 Freedom Way Boston VA 22713 Direct mail services 169910 Allegiance Creative Group LLC 11250 Waples Mill Rd Suite 310 Fairfax VA 22030 Professional fundraiser 150000 Professional Marksmen Inc PO Box 317 Colume SD 57528 Training instruction 118095 3 2223566 763211 2223566 Whittington Center program fees 813000 1324712 1324712 1324712 117842 117842 1108094 94761 1392921 -284827 94761 -190066 -190066 773419 603879 169540 -41882 211422 Mineral rights, net 212000 708652 708652 708652 4354246 1282830 211422 636428 0 0 0 0 148548 117947 16192 14409 0 906631 700625 96224 109782 156710 123290 17465 15955 127827 100567 14246 13014 84799 66715 9451 8633 0 0 15000 15000 0 150000 150000 0 0 455054 28141 43601 383312 13625 11179 2446 22776 8178 13936 662 0 54919 50851 2034 2034 37007 3990 29423 3594 0 0 122533 113457 4538 4538 0 375498 333152 31156 11190 72571 60689 7335 4547 Ranges, ranch, and program supplies at Whittington Ctr 698931 613322 67791 17818 Equipment and maintenance at Whittington Center 361277 309101 8466 43710 Utilities at Whittington Center 120911 111955 4478 4478 Postage and shipping for Whittington Center 66546 1216 4153 61177 19184 19184 4010347 2754375 407119 848853 X 1893318 2124230 70524 37839 1138277 1043279 769083 750186 5124 7088 16168774 6954342 9409462 9214432 3833162 3682754 1611098 2308274 18730048 19168082 206484 372450 139877 149373 40336 20660 7248606 7220441 7635303 7762924 X 10100103 10423108 884558 871966 110084 110084 11094745 11405158 18730048 19168082 343899 -33486 X false true X true X 1344807 1115108 1845016 2170206 2223566 8698703 1344807 1115108 1845016 2170206 2223566 8698703 1563896 7134807 131582 169460 164209 178586 117842 761679 244377 527694 426554 1424061 708652 3331338 12791720 5992494 0.55780 0.58440 X 0.00000 0.00000 Part II Section B Line 10 This response explains elements of other income in the five year period. The 2015 figure includes 708,652 mineral rights income stream generated by an estate gift. The 2014 figure includes 1,424,061 mineral rights income stream. The 2013 figure includes 369,706 mineral rights income stream plus 56,848 other sales. The 2012 figure includes 454,000 mineral rights income stream plus 73,694 other sales. The 2011 figure includes 134,415 mineral rights income stream plus 106,962 other sales. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 568215 1385390 X X X X true 127256 -5955 121301 136153 3831 12728 127256 118420 17733 136153 101692 16728 118420 0.87000 0.13000 false true true 2491170 2491170 6885791 2434941 4450850 1727978 998285 729693 4837828 3521116 1316712 226007 226007 9214432 Financial derivatives and other financial products Closely-held equity interests Donated firearms other in-kind contributions 2132313 F Other acreage 175961 F 2308274 Federal income taxes Payable to the NRA for Raton land 6639073 Annuities payable 581368 7220441 X 4924639 -33486 -33486 4958125 -603879 -603879 4354246 4614226 603879 603879 4010347 4010347 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 firerms. 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 2012. XI 4b Includes cost of promotional items. XII 2d Includes cost of promotional items. X X true Allegiance 11250 Waples Mill Rd Fairfax VA 22030 Paid solicitor false 665490 150000 515490 665490 150000 515490 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 191403 362 14363 14663 220791 Wilson H Phillips Jr Treasurer 423048 94265 31956 19610 22328 591207 Part I Line 3 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. Part I Line 4b This comment provides explanation and context for the 457b plan. The related organization has an executive 457b deferred compensation retirement plan for the benefit of certain employees. It is employee funded, not employer funded, and maintained by the related organization primarily for the purpose of providing deferred compensation benefits for a select group of management or highly compensated employees under Section 2012, 301a3, and 401a1 of the Employee Retirement Income Security Act of 1974. Part II Column Biii other reportable compensation in taxable wages includes 457b if applicable, fringe auto if applicable, and group life insurance benefits. Column C represents benefits that will not be paid until the future and includes the employer paid portions of the related organizations defined benefit pension plan and 401k plan. All NRA affiliates take a full transparency posture for executive compensation paid by related organizations. X 26 763211 Sales of comparable items 2 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 board of trustees and by the external auditing firm 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 1548258 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.