2015-09-16T08:28:25-00:00 2014-12-31 MCGLADREY LLP 1861 INTERNATIONAL DR STE 400 MCLEAN VA 22102 990 2014-01-01 530116130 NATIONAL RIFLE ASSOCIATION OF AMERICA NATI 7032671000 11250 WAPLES MILL ROAD FAIRFAX VA 220307400 WILSON H PHILLIPS JR TREASURER AND CHIEF FINANCIAL OFFIC 2015-09-18 true JAMES P SWEENEY 7033366400 2015-09-18 2014 2016-04-25 22:37:26Z WILSON H PHILLIPS JR 11250 WAPLES MILL RD FAIRFAX VA 22030 370727140 false X www.nra.org X NY To protect and defend the US Constitution to promote public safety, law and order, and the national defense to train law enforcement agencies to train civilians in marksmanship to promote shooting sports and hunting. 76 72 839 150000 27614729 -2103424 96400372 103475481 183474187 141451858 3664363 4828120 64429867 60735818 347968789 310491277 84033 94459 0 55999119 56577057 7222981 6879238 34887862 227244224 282061231 290550357 345611985 57418432 -35120708 229468040 207610450 154559962 165010726 74908078 42599724 X To protect and defend the US Constitution to promote public safety, law and order, and the national defense to train law enforcement agencies to train civilians in marksmanship to promote shooting sports and hunting. false false 54497007 94459 27240783 The National Rifle Association is the worlds leader in firearms education, safety, and marksmanship training. Early in the organizations history, the NRA turned its interest to promoting the shooting sports, especially among our nations youth. It is those fundamental ideas of education and training that sustain NRA General Operations programs offered to the public today. NRA training courses develop safe and responsible shooters through a network of certified instructors, training more people annually than any other organization. The NRA also engages gun owners in programs that promote all aspects of the outdoor lifestyle including hunting programs, shooting range programs, womens programs, youth programs, competitive shooting programs, law enforcement training programs, gunsmithing programs, training and opportunities to shoot, hunt, and enjoy the outdoor traditions. Please visit Programs.NRA.org to learn more. 47081434 NRA-ILA legislative program services. The NRA Institute for Legislative Action is a division within the NRA as identified in NRA Bylaws Article X. As the foremost protector and defender of the US Constitution, the National Rifle Association advocates against efforts to erode the Second Amendment, fights for initiatives aimed at reducing violent crime, and promotes hunters rights and conservation efforts nationwide. NRA legislative action involves firearms rights, regulations and laws, range protection, international gun control threats, workers protection, self defense, free speech rights, and a host of related matters. Please visit NRAILA.org for the latest research and updates, and engage with the ILA through social media channels. 39467120 28338506 NRA membership communications include real time, daily, weekly, and monthly news updates and trenchant insights through an award winning array of digital and hardcopy materials and the most authoritative coverage from recognized leaders and subject matter experts. NRA media vehicles serve to educate, inform, and reinforce the NRAs primary exempt purposes and objectives. The NRA publishes three NRA Official Journals for NRA members, American Rifleman, American Hunter, and Americas 1st Freedom, and the NRA also publishes NRA Family Insights, Shooting Sports USA, and Shooting Illustrated. The NRA produces specialty digital channels targeted to specific populations incuding NRA Womens Network and Life of Duty, now part of NRA News. For access to the NRAs voice and continually updated presence such as the NRA Official Journals, please visit NRApublications.org and NRAnews.com, and renew or upgrade your NRA membership through NRA.org. 133435510 128905985 274481071 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 false false false false false true true true false true 1070 0 true 839 true true true false false false true true false X 76 72 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 JAMES W PORTER II PRESIDENT 020.00 002.00 X X 0 0 0 ALLAN D CORS 1ST VICE PRESIDENT 010.00 002.00 X X 0 0 0 PETE BROWNELL 2ND 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 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 001.00 002.00 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 RICHARD CHILDRESS 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 001.00 001.00 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 005.00 001.00 X 45180 0 0 TOM GAINES THROUGH 04282014 DIRECTOR 001.00 X 0 0 0 JAMES S GILMORE III DIRECTOR 005.00 X 0 0 0 MARION P HAMMER DIRECTOR 005.00 X 147000 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 X 0 0 0 DAVID A KEENE DIRECTOR 001.00 X 0 0 0 TOM KING 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 CAROLYN D MEADOWS DIRECTOR 001.00 X 0 0 0 JOHN F MILIUS 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 001.00 X 0 0 0 ROBERT 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 TIMOTHY W PAWOL DIRECTOR 001.00 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 001.00 001.00 X 0 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 001.00 001.00 X 0 0 0 LEROY SISCO DIRECTOR 001.00 X 0 0 0 DWIGHT D VAN HORN 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 J D WILLIAMS 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 VP 060.00 002.00 X 927863 0 58022 WILSON H PHILLIPS JR TREASURER 050.00 005.00 X 564783 0 40970 CHRIS W COX EXEC DIR, ILA 058.00 001.00 X 784515 0 106487 EDWARD J LAND JR SECRETARY 040.00 X 422830 0 53219 ROBERT K WEAVER EXEC DIR, GENERAL OPS 050.00 X 549409 0 62510 MICHAEL MARCELLIN MANAGING DIRECTOR 040.00 X 536748 0 50808 TYLER SCHROPP EXEC DIR, ADVANCEMENT 052.00 005.00 X 533321 0 59274 DOUGLAS HAMLIN EXEC DIR, PUBLICATIONS 050.00 X 460066 0 49201 DAVID LEHMAN DEPUTY EXEC DIR, ILA 050.00 001.00 X 414542 0 22493 JAMES BAKER DIRECTOR, ILA FEDERAL 050.00 X 349616 0 12365 5975873 515349 93 false true false InfoCision 325 Springside Dr Akron OH 44333 Membership processing and solicitations 20933845 Ackerman McQueen 1601 NW Expressway Oklahoma City OK 73118 Public relations and advertising 16861780 Postmaster 1735 N Lynn St Arlington VA 22209 Postage shipping 10041663 Palm Coast Data 11 Commerce Blvd Palm Coast FL 32164 Membership processing 8974456 Communications Corp of America 13195 Freedom Way Boston VA 22713 Fundraising printing and mailing 8267233 88 17768268 85707213 103475481 PROGRAM FEES 13129803 13129803 MEMBER DUES 128322055 128322055 141451858 1946082 1946082 17926376 17926376 1210038 1786797 -576759 -576759 -576759 53759934 50877896 2882038 2882038 2882038 634728 281943 352785 352785 21390207 7289227 14100980 12708813 1392167 ADVERTISING 541800 24764840 24764840 SUBSCRIPTIONS 541800 2115944 2115944 OTHER EXPLOITED EXEMPT ACTIVITY 541800 1457722 1457722 593930 593930 28932436 310491277 156276615 27614729 23124452 X 15888 15888 78571 78571 0 0 3196824 1621121 1406700 169003 0 39805930 29154755 8900953 1750222 5010145 3349040 1433287 227818 5401416 3812587 1343219 245610 3162742 2232419 786509 143814 0 7260556 6984885 275671 126117 126117 1123100 1123100 6879238 6879238 309762 309762 3907526 3907526 56665238 48980618 7684620 7157769 4611293 2546476 8603967 4839035 3764932 0 2370165 995278 1374887 7025697 5340040 1685657 0 7873135 6385328 1487807 1269336 803802 465534 0 3108787 2347955 760832 1227440 1227440 MEMBER COMMUNICATIONS 61397184 47263001 14134183 SAFETY AND TRAINING PROGRAMS 27574750 27574750 PRINTING AND PUBLICATIONS 26642237 26642237 LEGISLATIVE PROGRAMS 23159363 23159363 35259102 22031039 9574709 3653354 345611985 274481071 36243052 34887862 X 18589464 16369381 4754673 2160545 53885272 57547065 3042736 3018999 18784686 15786159 4223274 4251978 72700325 34157606 35869048 38542719 77381866 59225582 6627475 3984651 6309546 6723371 229468040 207610450 67471453 78771321 47701178 44691740 33478339 36392583 5908992 5155082 154559962 165010726 X 34813419 -1013786 8903939 7998213 31190720 35615297 74908078 42599724 229468040 207610450 X -35120708 -1737097 4549451 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5790817 56680 13342588 13342588 true 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. 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. I-C 4 Informational note The amount of tax paid with 2014 Form 1120-POL was 1,662,307. The amount of tax paid with 2012 Form 1120-POL was 613,671. No amounts were required to be paid for 2011 and 2013. I-C 5 Informational note NRA Political Victory Fund, an independent political action committee PAC of the NRA, directly received contributions during the year in the amount of 11,307,881. All contributions to the PAC were directly received from contributors. The NRA did not take possession of the contributions, nor did it or was it required to deliver or transfer those funds to the PAC. X X X X true 15706221 1346379 366395 642077 38290 16738628 12587566 2818471 794093 461526 32383 15706221 10738148 1554967 775895 442581 38863 12587566 9711011 1546181 -112646 378110 28288 10738148 8687890 808137 549205 304201 30020 9711011 1.00000 false true true 5380792 5380792 53001967 28371472 28332338 14317566 8346324 4829589 38542719 Financial derivatives and other financial products Closely-held equity interests Federal income taxes DERIVATIVE INSTRUMENT MARKET VALUATION 3730110 OTHER MISCELLANEOUS LIABILITIES 861252 ACCRUED SALES AND USE TAXES 563720 5155082 X 322301084 -1737097 4549451 2812354 319488730 -8997453 -8997453 310491277 354609438 9076024 9076024 345533414 78571 78571 345611985 III 4 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 supporters, the 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. V 4 NRA endowment funds benefit NRA Institute for Legislative Action, national shooting championships, marksmanship, and law enforcement. X 1 This response explains 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 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 2011, which is the standard statute of limitations look-back period. XI 2d Includes agency transaction and unrealized gain on derivative instrument. XI 4b Includes cost of goods sold, rental expense, accounting procedure valuation adjustment to pension plan, interest on endowment grants. XII 2d Includes cost of goods sold, rental expense, accounting procedure valuation adjustment to pension plan. XII 4b Includes interest on endowment grants. Central America and the Caribbean INVESTMENT ACCOUNT 4560000 Europe PROGRAM SERVICES LAW ENFORCEMENT TRAINING 7000 4567000 4567000 false false false true false false Part I Line 31d This disclosure of investment account held in the Central American or Caribbean region reflects industry standard best practices in risk management for nonprofit organizations. Alternative investments reduce overall portfolio risk by reducing volatility and improving diversification. Part I Line 31f 100 of the amount is the book value of investments. 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. X X X true ALLEGIANCE 11250 WAPLES MILL RD FAIRFAX VA 22030 PAID SOLICITOR false 27626180 480000 27146180 INFOCISION 325 SPRINGSIDE DR AKRON OH 44333 PAID SOLICITOR false 10957948 6399238 4558710 38584128 6879238 31704890 AK AL AR AZ CA CO CT FL GA HI 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 634728 634728 281943 634728 634728 281943 281943 352785 true NATIONAL FNDN FOR WOMEN LEG 910 16TH ST NW WASHINGTON DC 20006 521480785 501C3 15888 SCHOLARSHIPS 1 NRA JEANNE E. BRAY MEMORIAL UNDERGRADUATE SCHOLARSHIPS 24 78571 Part I Line 2 The NRA actively assists National Foundation of Women Legislators in the selection and administration of NFWL scholarships. Part III Line 1 This response explains the NRA Jeanne E. Bray Memorial Scholarship awards program. Named for the late Columbus, Ohio police officer Jeanne E. Bray, a shooting champion and NRA Director, this NRA program offers college 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. X X X true true X X X X false true false false false false false false false WAYNE LAPIERRE CEO AND EXECUTIVE VP 736039 150000 41824 19240 38782 985885 WILSON H PHILLIPS JR TREASURER 439730 94265 30788 19240 21730 605753 CHRIS W COX EXEC DIR, ILA 679112 85000 20403 49808 56679 891002 30568 EDWARD J LAND JR SECRETARY 370923 43690 8217 19240 33979 476049 ROBERT K WEAVER EXEC DIR, GENERAL OPS 455564 90000 3845 19240 43270 611919 MICHAEL MARCELLIN MANAGING DIRECTOR 156822 360050 19876 19232 31576 587556 TYLER SCHROPP EXEC DIR, ADVANCEMENT 404583 125000 3738 15600 43674 592595 DOUGLAS HAMLIN EXEC DIR, PUBLICATIONS 386976 50000 23090 12874 36327 509267 DAVID LEHMAN DEPUTY EXEC DIR, ILA 358077 50000 6465 19240 3253 437035 JAMES BAKER DIRECTOR, ILA FEDERAL 336090 8853 4673 12365 361981 Part I Line 1a Charter travel was used on occasions when travel logistics precluded other available options. Certain compensation elements were grossed up. All tax gross ups were properly included in taxable compensation. Clubs are used only for business purposes and are properly excluded from taxable compensation. Part I Line 4b The 457f service cost included in deferred compensation for Chris W. Cox was 30,568, as actuarially calculated under FASB ASC 715. The NRA decides the benefit amount and timeframe for vesting of each participant. The 457f plan is also designed to supplement the current defined benefit pension plan where current benefit law causes low replacement ratios for some participants. Part I Column Biii Other reportable compensation in taxable wages includes 457b, fringe auto, and group life insurance benefits. Column C includes the employer paid portions of the NRA defined benefit pension plan, 401k plan, and 457f plan. The NRA takes a full transparency posture for executive compensation. Form 990, Part III, Line 4d Program Service Expenses 133,435,510, Grants and allocations 0, Revenue 128,905,985 NRA program services are in the key areas of NRA General Operations programs, legislative programs, and membership communications. As part of these central focus areas and in addition to the specifically identified programs, other vital NRA programs include executive and special projects. All 990 readers are encouraged to explore NRA.org, NRAILA.org, NRAnews.com, and NRAgive.com for appealing and inspirational opportunities to continue to engage with the NRA. 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 NRA Civil Rights Defense Fund, NRA Foundation Inc, NRA Freedom Action Foundation, and NRA Special Contribution Fund DBA NRA Whittington Center and a 527 political action committee, which is a separate segregated fund. Please contact the NRA Office of Advancement through NRAgive.com if you would like to discuss your philanthropic planning. To guarantee the preservation of the NRAs mission for future generations, the NRA relies on long term, relationship based fundraising in addition to more traditional direct mail techniques. The NRA Office of Advancement is tasked with current fundraising as well as longer horizon legacy gift fundraising through estates, trusts, and documented expectancies that will be realized in future years. NRA Office of Advancement initiatives include NRA Golden Ring of Freedom, NRA Ring of Freedom Heritage Society, NRA Womens Leadership Forum, NRA Hunters Leadership Forum, and other exclusive donor recognition and stewardship. Form 990, Part I, Line 7 Informational note regarding National Rifle Association unrelated business income Form 990 page 1 shows gross unrelated business revenue on line 7a and net unrelated business revenue on line 7b. The NRA did not owe unrelated business income tax for the year 2014 because directly connected deductions were greater than the associated income in 2014. The main sources of NRA unrelated business income are certain merchandise sales from the e-commerce platforms and advertising, including advertising and other exploited exempt activity within the NRA Official Journals, NRA digital online channels, and NRA television programs. Form 990, Part VI, Section A, Line 6 The National Rifle Association is a membership association that represents individual citizens. Refer to NRA Bylaws for membership eligibility. 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 Audit Committee, and made available to the full NRA Board of Directors, before it is filed with the IRS. 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 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 policies, annual filings must be provided to the NRA Office of the Secretary and reviewed regularly and consistently. Form 990, Part VI, Section B, Line 15 NRA processes to establish compensation of top management officials utilize a compensation committee, independent compensation consultants, compensation surveys and studies, comparability data, and ultimate approval by the Board of Directors or compensation committee. All decisions are properly documented. Form 990, Part IX, Line 11 Informational note Line 11 reflects certain fees for professional services paid to non-employees and does not include costs for services handled by employees. Refer to form instructions which specify fees for services paid to non-employees. Form 990, Part IX, Line 24e Other expenses within line 24e of the statement of functional expenses include 19,985,079 FASB ASC 715 pension accounting, 9,461,476 fulfillment materials, 4,154,416 banking fees, 1,289,403 premiums, 480,796 compensation of former officers, and 795 consulting. Form 990, Part X, Line 34 Informational note Regarding the NRAs balance sheet, deferred costs and deferred revenues related to membership acquisition and renewal are accounting entries required under Generally Accepted Accounting Principles. Dues revenue is recognized over the life of the membership. A portion of members dues that represents the present value of the cost of the magazine that is a benefit of membership for the given membership term is deferred and amortized over the life of the membership. The portion considered a contribution is recorded as revenue when received. Form 990, Part XI, Line 9 Other changes in net assets or fund balances in the reconciliation schedule include agency transactions and unrealized gain on 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 17299177 CASH VALUE NRA FOUNDATION INC o 4350804 CASH VALUE NRA FOUNDATION INC q 1428766 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND c 469080 CASH VALUE NRA CIVIL RIGHTS DEFENSE FUND q 104610 CASH VALUE NRA SPECIAL CONTRIBUTION FUND a 120000 CASH VALUE NRA SPECIAL CONTRIBUTION FUND q 1467015 CASH VALUE Part II Informational note 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 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 separately unincorporated PAC of the NRA. In the event that any funds are received by NRA and earmarked to the PAC, NRA has systems in place to ensure any such receipts are promptly and immediately deposited into the separate segregated funds account. During the tax year covered by this return, 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. Part V Line 1 Informational note 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.