2016-11-08T10:13:21-00:00 2015-12-31 RSM US LLP 1861 International Dr Ste 400 McLean VA 22102 990 2015-01-01 530116130 National Rifle Association of America NATI 7032671000 11250 Waples Mill Road Fairfax VA 220307400 Wilson H Phillips Jr Treasurer and Chief Financial Offic 2016-11-10 true James P Sweeney 7033366400 2016-11-10 2015 2017-02-10 21:41:12Z Wilson H Phillips Jr 11250 Waples Mill Road Fairfax VA 22030 368019026 false X www.nra.org X 1905 NY Firearms safety, education, and training and advocacy on behalf of safe and responsible gun owners 76 71 852 150000 27286963 103475481 94982032 141451858 180255185 4828120 271983 60735818 61200038 310491277 336709238 94459 91500 0 56577057 63408147 6879238 4997495 38020218 282061231 235037425 345611985 303534567 -35120708 33174671 207610450 214839625 165010726 139481463 42599724 75358162 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 45404733 28901812 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. 35465774 28484485 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. 24851934 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. 127938859 166319549 233661300 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 1105 0 true 852 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 001.00 001.00 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 F E Bachhuber Jr 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 G 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 W Carter Director 001.00 X 0 0 0 Patricia A 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 001.00 002.00 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 172000 0 0 Maria Heil Director 001.00 X 0 0 0 Graham Hill Director 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 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 X 0 0 0 Tom King Director 001.00 X 0 0 0 Timothy Knight starting April 13 20 Director 001.00 X 0 0 0 Herbert A Lanford Jr Director 001.00 X 0 0 0 Karl A Malone Director 001.00 X 0 0 0 Sean Maloney starting April 13 2015 Director 001.00 X 0 0 0 Carolyn D Meadows Director 001.00 001.00 X 0 0 0 John F Milius through April 13 2015 Director 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 Grover G Norquist Director 001.00 X 0 0 0 Oliver L North Director 005.00 X 0 0 0 Robert Nosler Director 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 Timothy Pawol through April 13 2015 Director 001.00 X 0 0 0 James W Porter II Director 001.00 003.00 X 0 0 0 Josh Powell 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 Director 001.00 001.00 X 0 0 0 William H Satterfield Director 001.00 002.00 X 0 0 0 Mercedes Schlapp starting April 13 Director 001.00 X 60000 0 0 Ronald L Schmeits Director 001.00 001.00 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 001.00 002.00 X 0 0 0 Leroy Sisco Director 001.00 X 0 0 0 Dwight D Van Horn Director 001.00 X 840 0 0 Linda L Walker Director 001.00 X 0 0 0 Howard J Walter Director 001.00 X 0 0 0 J D Williams through April 13 2015 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 5051249 0 59736 Chris W Cox Executive Director, NRAILA 058.00 001.00 X 1345407 0 105435 Robert K Weaver Executive Director, General Operations 050.00 X 535042 0 63613 Wilson H Phillips Jr Treasurer 047.00 004.00 X 549269 0 41938 John C Frazer Secretary and General Counsel 050.00 X 272576 0 55870 Douglas Hamlin Executive Director, Publications 050.00 X 572723 0 61225 Michael Marcellin Managing Director, Affinity and Licensing 040.00 X 556196 0 51773 Tyler Schropp Executive Director, Advancement 050.00 005.00 X 519180 0 61122 David Lehman Deputy Executive Director, NRAILA 050.00 001.00 X 401170 0 23021 James Baker Director, NRAILA Federal 050.00 X 298615 0 14459 10619447 538192 101 false true false InfoCision 325 Springside Dr Akron OH 44333 Membership processing and contribution solicitations 20308437 Ackerman McQueen 1601 NW Expressway Oklahoma City OK 73118 Public relations and advertising 13807643 Postmaster 1735 N Lynn St Arlington VA 22209 Postage shipping 9625410 Communications Corp of America 13195 Freedom Way Boston VA 22713 Fundraising printing mailing 8685334 Valtim Inc 1095 Venture Dr Forest VA 24551 Fulfillment center 8124069 154 X 19068256 75913776 149995 94982032 Program fees 14590207 14590207 Member dues 165664978 165664978 180255185 1108539 1108539 17820307 17820307 1351081 2045386 -694305 -694305 -694305 21093303 21929859 -836556 -836556 -836556 823987 200612 623375 623375 21445536 7133931 14311605 13288158 1023447 Advertising 541800 24702441 24702441 Subscriptions 541800 2220969 2220969 Other unrelated business activity 900004 1561075 1561075 654571 654571 29139056 336709238 195764312 27286963 18675931 X 12000 12000 79500 79500 0 0 8538155 3338969 4723603 475583 0 38762627 29751362 6383787 2627478 7397948 4712450 2168676 516822 5304035 3892944 1040550 370541 3405382 2499411 668071 237900 0 4544582 4236215 308367 124970 124970 1144100 1144100 4997495 4997495 113365 113365 0 36948713 30059840 6888873 7529022 4649329 2879693 10159314 5758299 4401015 0 1942702 857201 1085501 7695386 5718842 1976544 0 7625204 6129880 1495324 1259802 818036 441766 0 3453780 2529536 924244 1188011 1188011 Additional member communications expenses 68369024 50399454 17969570 Additional training and community service expenses 33302500 33302500 Additional printing and publications expenses 24712927 24712927 Fulfillment materials 9487257 8176571 134381 1176305 15436766 9693923 2983192 2759651 303534567 233661300 31853049 38020218 16369381 20168474 2160545 1758682 57547065 64092546 3018999 3004582 15786159 10878594 4251978 5207830 75679606 36792542 38542719 38887064 59225582 60176258 3984651 3721861 6723371 6943734 207610450 214839625 78771321 78902061 44691740 26873323 36392583 29417379 5155082 4288700 165010726 139481463 X -1013786 27802714 7998213 7349401 35615297 40206047 42599724 75358162 207610450 214839625 X 33174671 -2173402 1757169 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4892637 79400 62435 62435 true Republican Governors Association 1747 Pennsylvania Ave NW Ste 250 Washington DC 20006 113655877 192650 Republican State Leadership Committee 1201 F St NW Ste 675 Washington DC 20004 050532524 145000 Republican Attorneys General Association 1747 Pennsylvania Ave NW Ste 800 Washington DC 20006 464501717 103860 NRA Political Victory Fund (see Parts I-A and IV) 11250 Waples Mill Road 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 a small percentage of funds directly and indirectly on political activities, which were not the primary activities of the organization. In 2015, the NRA paid 4,892,637 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 engages in political activities on behalf of or in opposition to candidates for public office, as allowed by law. By any measure, the percentage of funds spent by the NRA on political activities is small in comparison to the budget devoted to the primary activities of the organization. For instance, the NRAs direct and indirect political campaign activities were less than 2 of the NRAs total expenses in 2015, as applied to total expenses reported on Form 990, Part IX, line 25. Readers are 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 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 2015 Form 1120-POL was 21,817. Historically, the amount of 527f proxy tax paid with 2014 Form 1120-POL was 1,662,307 no amount of 527f proxy tax was required to be paid for the year 2013 and the amount of 527f proxy tax paid with 2012 Form 1120-POL was 613,671. Additional informational notes regarding the NRAs taxes are shared on Schedule D regarding state and local taxes and Schedule O regarding unrelated business income taxes. The NRA chooses to share all of this extra information about the NRAs taxes, above and beyond 990 instructions or regulatory requirements, in order to demonstrate in good faith that the organization is a taxpayer in good standing. As another polite reminder to 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. Further, readers are 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 Payments and in-kind contributions made by the NRA to the Republican Governors Association, Republican State Leadership Committee, and Republican Attorneys General Association were not used for federal electioneering communications. I-C 5 The NRA Political Victory Fund, an independent political action committee PAC of the NRA, directly received contributions during the year in the amount of 9,743,849. 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 NRAPVF in the line 5 table to show these facts. X X X X true 16738628 1988178 -266970 772538 29798 17657500 15706221 1346379 366395 642077 38290 16738628 12587566 2818471 794093 461526 32383 15706221 10738148 1554967 775895 442581 38863 12587566 9711011 1546181 -112646 378110 28288 10738148 1.00000 false true true 5380792 5380792 53469880 26724040 27213753 16828934 13047783 6292519 38887064 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Derivative instrument market valuation 3014520 Capital lease arrangement 986128 Accrued sales and use taxes 259220 Coupon liability 28832 4288700 X 345392822 -2173402 1757169 -416233 345809055 -9099817 -9099817 336709238 312634384 9179317 9179317 303455067 79500 79500 303534567 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 the heritage of 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 resources 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 changes recorded as unrealized gain 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. For instance, in 2015, the NRA paid over 3,700,000 in state and local taxes, including sales and use taxes, real estate and personal property taxes, amusement taxes, and state unemployment taxes. The liability shown on Schedule D, Part X of 259,220 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 are shared on Schedule C regarding proxy taxes and Schedule O regarding unrelated business income taxes. The NRA chooses to share all of this extra information about the NRAs total taxes, above and beyond 990 instructions and regulatory 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 tax authorities for years before 2012, which is the standard statute of limitations lookback period. XI 2d This response explains 1,757,169 in the reconcilation of revenue from the audited financial statements to the revenue as stated on 990. The figure includes 1,041,579 agency transactions between the NRA and NRA Foundation and 715,590 unrealized gain on derivative instrument. The agency transactions figure of 1,041,579 includes endowment contributions and endowment earnings designated by NRA Foundation donors for eligible NRA programs. An informational note describing the purpose of the derivative instrument is included with Schedule D, Part X, line 12. XI 4b This response explains 9,099,817 in the reconcilation of revenue from the audited financial statements to the revenue as stated on 990. The figure includes 7,133,931 cost of goods sold, 2,045,386 rental expense, less 79,500 offset, which were reported as expenses on the audited financial statements. XII 2d This response explains 9,179,317 in the reconcilation of expenses from the audited financial statements to the expenses as stated on 990. The figure includes 7,133,931 cost of goods sold and 2,045,386 rental expense, which are reported on Form 990, Part VIII revenue statement. XII 4b This response explains 79,500 in the reconcilation 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 4801000 4801000 4801000 false false false true 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. X X X true Allegiance 11250 Waples Mill Rd Fairfax VA 22030 Paid solicitor false 24512268 480000 24032268 InfoCision 325 Springside Dr Akron OH 44333 Paid solicitor false 9220052 4517495 4702557 CWH Services DBA Cars With Heart 14185 Dallas Pkwy Dallas TX 75254 Paid solicitor false 33732320 4997495 28734825 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 NRA-ILA EVENT 823987 823987 200612 823987 823987 200612 200612 623375 Part I Line 2b-3 Cars With Heart is listed for informational purposes and for consistency, because it was registered and disclosed as an authorized vendor during the year 2015. true National Fdn for Women Legislators 910 16th St NW Washington DC 20006 521480785 501c3 12000 Undergraduate college scholarships 1 NRA Jeanne E. Bray Memorial Scholarship Awards Program 24 79500 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 1090515 150000 3810734 19605 40131 5110985 465734 Chris W Cox Executive Director, NRAILA 653101 85000 607306 52165 53270 1450842 178548 Robert K Weaver Executive Director, General Operations 441124 90000 3918 19605 44008 598655 Wilson H Phillips Jr Treasurer 423048 94265 31956 19610 22328 591207 John C Frazer Secretary and General Counsel 264879 7697 15208 40662 328446 Douglas Hamlin Executive Director, Publications 473015 75000 24708 15900 45325 633948 Michael Marcellin Managing Director, Affinity and Licensing 149591 384033 22572 19610 32163 607969 Tyler Schropp Executive Director, Advancement 390302 125000 3878 15892 45230 580302 David Lehman Deputy Executive Director, NRAILA 339600 50000 11570 19610 3411 424191 James Baker Director, NRAILA Federal 293942 4673 14459 313074 Marion P Hammer Director 172000 172000 Part I Line 1a Charter travel was used on occasions when travel logistics 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 were only 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 and explains the two 457f payouts that occurred during 2015. The NRA has an executive 457b deferred compensation retirement 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 executives. The NRA decides the benefit amount and timeframe for vesting of each participant. 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 continuation in the specific desired circumstances. During 2015, Chris W. Cox vested in 457f plan participation after reaching a scheduled milestone and received a taxable payout of 585,298. Mr. Coxs payment was his first payment from the 457f deferred compensation plan, and it occurred after 20 years of continuous service to the organization. During 2015, the chief executive Wayne LaPierre vested in 457f plan participation after reaching a scheduled milestone and received a taxable payout of 3,767,345. Mr. LaPierres one-time payment was his first and will be his only payout from the 457f deferred compensation plan, and it occurred after 36 years of continuous service to the organization, which has included 25 years as the NRAs top executive. The taxable 457f payouts have been properly included as taxable compensation and reported in Schedule J, Part II, Column Biii, and in Form 990, Part VII, Column D. Part II Column Biii Other reportable compensation in taxable wages includes 457b, fringe auto, group life insurance benefits, and 457f payout if applicable. Column C represents benefits that will not be paid until the future and includes the employer paid portions 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 2 149995 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 127,938,859, Grants and allocations 0, Revenue 166,319,549 This note provides further information on Part III Program Service Accomplishments. NRA program services are centered on the NRAs core mission of firearms safety, education, and training. In addition to the activities already described, other key gun safety and related programs too numerous to detail include NRAs Refuse To Be a Victim, Eddie Eagle, NRA Museums, NRA Advancement, NRA Country, Great American Outdoor Show, NRA Annual Meetings and Exhibits, and much more. All 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, 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. During 2015, NRA annual membership dues were 35 with promotional discounts to 25. In late 2015, the NRA announced a dues increase from 35 to 40 which would take effect in early 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 2015 due to the application of net operating loss carryforwards, as allowed by law. The main sources of the NRAs 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 proxy taxes and Schedule D regarding state and local taxes. The NRA chooses to share all of this extra information about the NRAs total taxes, above and beyond 990 instructions and regulatory 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 NRA 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 145 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 Forms 1099 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 reported 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 on lines 5-7 of the expense statement, as required by 990 form instructions. Form 990, Part IX, Line 24e This response explains 15,436,766 of other expenses stated on line 24e of the 990, Part IX expense statement. This figure includes 8,452,633 other legislative not lobbying program services, 4,420,028 banking fees, 1,640,069 membership fulfillment items, 466,016 FASB ASC 715 pension accounting valuation adjustment, and 458,020 compensation of former officers. Form 990, Part XI, Line 9 This response explains 1,757,169 of other changes in the net assets reconciliation schedule. The figure includes 1,041,579 agency transactions between the NRA and NRA Foundation and 715,590 unrealized gain on derivative instrument. The agency transactions figure of 1,041,579 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 18985029 CASH VALUE NRA FOUNDATION INC o 4554288 CASH VALUE NRA FOUNDATION INC q 1102826 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND c 83227 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND q 68361 CASH VALUE NRA SPECIAL CONTRIBUTION FUND a 120000 CASH VALUE NRA SPECIAL CONTRIBUTION FUND q 1548258 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 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 purposes of any 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.