2012-10-31T16:30:33-00:00 2011-12-31 MCGLADREY LLP 8000 TOWERS CRESCENT DR STE 500 VIENNA VA 22184 990 2011-01-01 237367534 NRA SPECIAL CONTRIBUTION FUND NRAS 5754453615 PO BOX 700 RATON NM 87740 WILSON H PHILLIPS JR 2012-11-07 true JAMES P SWEENEY 7033366400 2012-11-07 2011 2016-03-07 17:11:31Z WHITTINGTON CENTER WILSON H PHILLIPS JR 11250 WAPLES MILL RD FAIRFAX VA 22030 3817698 false X www.nrawc.org X 1974 NM NRA SPECIAL CONTRIBUTION FUND PROVIDES EDUCATION AND TRAINING IN FIREARMS SAFETY, MARKSMANSHIP AND WILDLIFE CONSERVATION THROUGH NRA WHITTINGTON CENTER NEAR RATON, NEW MEXICO. 15 14 46 609 29906 -1525 1559104 1344807 1013634 957829 462850 -77051 252976 317873 3288564 2543458 0 0 1497544 1531784 0 480816 2040852 2055261 3538396 3587045 -249832 -1043587 16987582 16970765 7564857 8423325 9422725 8547440 NRA SPECIAL CONTRIBUTION FUND PROVIDES EDUCATION AND TRAINING IN FIREARMS SAFETY, MARKSMANSHIP, AND WILDLIFE CONSERVATION THROUGH NRA WHITTINGTON CENTER NEAR RATON, NEW MEXICO. false false 2516633 1003019 NRA SPECIAL CONTRIBUTION FUND OFFERS EDUCATION AND 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 1957-1958. NRA WHITTINGTON CENTER, WELCOMING ALL MEMBERS OF THE PUBLIC, COVERS 33,000 ACRES NEAR RATON, NEW MEXICO. THE GROUNDS ALSO INCLUDE FRANK BROWNELL MUSEUM OF THE SOUTHWEST AND BUD AND WILLA EYMAN RESEARCH LIBRARY. SPECIAL EVENTS INCLUDE WOMENS WILDERNESS ESCAPE, CLINICS, TOURNAMENTS, MATCHES, GUIDED AND UNGUIDED HUNTS, NATURE TRAIL RIDES, AND YOUTH ADVENTURE CAMP FOR OUTDOORS ENTHUSIASTS. NRA WHITTINGTON CENTER IS WIDELY RECOGNIZED AS A WORLD-CLASS SHOOTING FACILITY AND HOST TO SCORES OF COMPETITIVE, EDUCATIONAL, AND RECREATIONAL ACTIVITIES IN ALL SHOOTING DISCIPLINES ON A YEAR-ROUND BASIS. TOTAL WHITTINGTON CENTER VISITORSHIP IN 2011 EXCEEDED 140,000 GUESTS. PLEASE VISIT WWW.NRAWC.ORG FOR EXCITING INFORMATION INCLUDING HUNT SCHEDULES. 2516633 true true false false false false true false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false true false false false false true false false true false true 60 0 true 46 true true true false false false false false false false false false false X 15 14 false false false false false false false true true false false true true true true true true false false false X NRA SPECIAL CONTRIBUTION FUND 5754453615 10 MILES SOUTH OF RATON NM 877400700 X RONALD L SCHMEITS 001.00 X X 0 0 0 DAVID E BENNETT III 001.00 X X 0 0 0 KAYNE ROBINSON 001.00 X 0 540238 53650 WILSON H PHILLIPS JR 001.00 X 0 514322 135757 THOMAS P ARVAS 001.00 X 0 0 0 M CAROL BAMBERY 001.00 X 0 0 0 CRAIG BODDINGTON 001.00 X 0 0 0 ROBERT K BROWN 001.00 X 0 0 0 FRANK R BROWNELL III 001.00 X 0 0 0 J WILLIAM CARTER 001.00 X 0 0 0 JOHN L CUSHMAN 001.00 X 0 0 0 WILLIAM H DAILEY 001.00 X 0 0 0 JAMES W PORTER II 001.00 X 0 0 0 HAROLD W SCHROEDER 001.00 X 0 0 0 JOHN C SIGLER 001.00 X 0 0 0 JOHN H THOMPSON 001.00 X 0 0 0 ROBERT L VIDEN JR 001.00 X 0 0 0 WAYNE ARMACOST 040.00 X 87235 0 34675 87235 1054560 224082 3 false true false 1344807 46894 1344807 PROGRAM FEES 813000 957829 957829 957829 130182 130182 1400 1400 1400 1400 776389 7040 990662 -214273 7040 -207233 -207233 358674 283578 75096 45190 29906 MINERAL RIGHTS, NET 212000 134415 134415 OTHER 813000 106962 106962 241377 2543458 1003019 29906 165726 0 0 0 0 120239 93786 15631 10822 0 950916 743696 112166 95054 217295 169490 28248 19557 150621 117484 19581 13556 92713 72316 12053 8344 0 5369 4114 1090 165 13100 13100 0 0 0 263910 2249 99696 161965 132932 32157 100775 29236 4546 17912 6778 0 52918 48605 2063 2250 33808 9805 24003 0 0 125103 115837 4633 4633 0 348281 313290 27567 7424 69136 59113 5179 4844 EQUIPMENT AND EQUIPMENT MAINTENANCE 389201 337529 13117 38555 RANCH AND RANGE PROGRAM SUPPLIES 305517 262932 38278 4307 WHITTINGTON CENTER UTILITIES 137720 127518 5101 5101 POSTAGE AND SHIPPING 103456 2166 3829 97461 45574 45574 3587045 2516633 589596 480816 3045901 2445262 28405 46876 260657 958183 257910 321647 13756 1467 15495915 5710809 9953571 9785106 2918224 2890121 509158 522103 16987582 16970765 502765 843009 71100 88859 110186 93953 6880806 7397504 7564857 8423325 X 8948822 7811296 473903 626060 110084 9422725 8547440 16987582 16970765 X -1043587 168302 X false true true X X X X X false false false NATIONAL RIFLE ASSOCIATION OF AMERICA 530116130 501c4 true true true 0 1 0.00000 0.00000 0.00000 Part I Line 11h AMOUNT OF SUPPORT FROM SUBSIDIARY WHITTINGTON CENTER UP TO PARENT NATIONAL RIFLE ASSOCIATION IS STATED ON THIS SCHEDULE AT ZERO DUE TO HOW SUPPORT IS DEFINED FOR THE PURPOSE OF SCHEDULE A. NOTE THAT AMOUNTS DISCLOSED ON SCHEDULE R AS TRANSACTIONS BETWEEN WHITTINGTON CENTER AND NRA ARE OTHER TRANSACTIONS NOT DEFINED AS SUPPORT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false false 2491170 2491170 6758547 1985973 4887538 1519594 866690 652904 4594535 3092087 1621425 132069 -66145 132069 9785106 NOTE PAYABLE TO NRA 3000000 INTEREST PAYABLE TO NRA 3639073 ANNUITIES PAYABLE 758431 7397504 2543458 3587045 -1043587 168302 168302 -875285 2995338 168302 168302 2827036 -283578 -283578 2543458 3870623 283578 283578 3587045 3587045 III 4 THE FRANK BROWNELL MUSEUM OF THE SOUTHWEST AND THE BUD AND WILLA EYMAN RESEARCH LIBRARY DISPLAY GIFTS AND OTHER EDUCATIONAL ITEMS DONATED BY SUPPORTERS AND ON LOAN FROM NATIONAL FIREARMS MUSEUM. X 2 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. WITH FEW EXCEPTIONS, THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOKBACK PERIOD. XII 4b COST OF PROMOTIONAL ITEMS XIII 2d COST OF PROMOTIONAL ITEMS. false true false false false false false false false KAYNE ROBINSON 417825 84679 37734 18130 35520 593888 WILSON H PHILLIPS JR 401146 88070 25106 109007 26750 650079 I 1a CERTAIN COMPENSATION ELEMENTS WERE GROSSED UP. ALL TAX GROSS-UPS WERE PROPERLY INCLUDED IN TAXABLE COMPENSATION. I 4b THE 457F SERVICE COST INCLUDED IN DEFERRED COMPENSATION FOR WILSON H. PHILLIPS JR. WAS 90,877. II NRA SPECIAL CONTRIBUTION FUND RELIED ON A RELATED ORGANIZATIONS PROCESSES TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS. SUCH PROCESSES UTILIZE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES, COMPARABILITY DATA, AND ULTIMATE APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. II COLUMN Biii OTHER REPORTABLE COMPENSATION IN TAXABLE WAGES INCLUDES 457B, AUTO, AND LIFE BENEFITS. II COLUMN C INCLUDES THE EMPLOYER-PAID PORTIONS OF THE NRA DEFINED BENEFIT PLAN, 401K PLAN, AND 457F PLAN. II THE SCHEDULE J PRESENTATION TAKES A FULL TRANSPARENCY POSTURE BY DISREGARDING THE 10,000 PER ITEM EXCEPTION. X CENTER EQUIPMENT 17 46894 SALES OF COMPARABLE ITEMS 2 false true true I 32 SECURITIES AND OTHER DONATED LIQUID OR ILLIQUID ASSETS CAN BE TURNED INTO CASH BY THE OUTSIDE THIRD PARTY SPECIALISTS THAT PARTNER WITH THE NRA AND ITS AFFILIATES. IN THE GIVEN YEAR ALL DONATED ITEMS WERE USED ON SITE AT THE WHITTINGTON CENTER. Form 990 Part I 7a READER NOTE REGARDING WHITTINGTON CENTER UNRELATED BUSINESS INCOME. FORM 990 PAGE 1 SHOWS GROSS UNRELATED BUSINESS REVENUE ON LINE 7A AND NET UNRELATED BUSINESS REVENUE ON LINE 7B. THE NET IS LESS THAN ZERO BECAUSE RELATED EXPENSES EXCEEDED REVENUE IN 2011. Form 990 Part VI 11b FORM 990 IS REVIEWED BY THE SPECIAL CONTRIBUTION FUND BOARD OF TRUSTEES AND EXTERNAL AUDITING FIRM BEFORE IT IS FILED WITH THE IRS. Form 990 Part VI 12c THE ORGANIZATION TAKES CONFLICTS OF INTEREST VERY SERIOUSLY AND UTILIZES A STATEMENT OF CORPORATE ETHICS. TO MONITOR AND ENFORCE COMPLIANCE WITH CORPORATE POLICIES, ANNUAL FILINGS MUST BE PROVIDED TO NRA OFFICE OF THE SECRETARY AND REVIEWED REGULARLY AND CONSISTENTLY. Form 990 Part VI 15 NRA SPECIAL CONTRIBUTION FUND RELIED ON A RELATED ORGANIZATIONS PROCESSES TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS. SUCH PROCESSES UTILIZE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES, COMPARABILITY DATA, AND ULTIMATE APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Form 990 Part VI 19 GOVERNING DOCUMENTS AND AUDITED ANNUAL FINANCIAL STATEMENTS AND ANNUAL REPORTS ARE MAILED UPON REQUEST. NRA SPECIAL CONTRIBUTION FUND DBA NRA WHITTINGTON CENTER DOES NOT MAKE INTERNAL OPERATING POLICIES AVAILABLE TO THE GENERAL PUBLIC. Form 990 Part VII OFFICERS AND TRUSTEES OF NRA SPECIAL CONTRIBUTION FUND ALSO SPEND TIME SERVING THE NATIONAL RIFLE ASSOCIATION OF AMERICA, WHICH IS NRA SPECIAL CONTRIBUTION FUNDS CONTROLLING ENTITY, AS DISCLOSED IN THE FOLLOWING LIST. JIM PORTER IS AN OFFICER OF THE NRA AND SPENDS 1 ADDITIONAL HOUR PER WEEK. KAYNE ROBINSON IS AN OFFICER OF THE NRA AND SPENDS 40 HOURS PER WEEK. WILSON H. PHILLIPS JR. IS AN OFFICER OF THE NRA AND SPENDS 52 HOURS PER WEEK. THOMAS ARVAS, M. CAROL BAMBERY, DAVID BENNETT, ROBERT BROWN, BILL CARTER, JOHN CUSHMAN, BILL DAILEY, HAROLD SCHROEDER, RON SCHMEITS, AND JOHN SIGLER ARE MEMBERS OF THE NRA BOARD OF DIRECTORS AND EACH SPENDS 1 ADDITIONAL HOUR PER WEEK. Form 990 Part XI 5 RECONCILIATION ITEM IS NET UNREALIZED GAIN ON INVESTMENTS. Form 990 Part I Line 7a READER NOTE REGARDING WHITTINGTON CENTER UNRELATED BUSINESS INCOME. FORM 990 PAGE 1 SHOWS GROSS UNRELATED BUSINESS REVENUE ON LINE 7A AND NET UNRELATED BUSINESS REVENUE ON LINE 7B. THE NET IS LESS THAN ZERO BECAUSE RELATED EXPENSES EXCEEDED REVENUE IN 2011. Form 990 Part VI Section B Line 11b FORM 990 IS REVIEWED BY THE SPECIAL CONTRIBUTION FUND BOARD OF TRUSTEES AND 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. TO MONITOR AND ENFORCE COMPLIANCE WITH CORPORATE POLICIES, ANNUAL FILINGS MUST BE PROVIDED TO NRA OFFICE OF THE SECRETARY AND REVIEWED REGULARLY AND CONSISTENTLY. Form 990 Part VI Section B Line 15 NRA SPECIAL CONTRIBUTION FUND RELIED ON A RELATED ORGANIZATIONS PROCESSES TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS. SUCH PROCESSES UTILIZE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES, COMPARABILITY DATA, AND ULTIMATE APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Form 990 Part VI Section C Line 19 GOVERNING DOCUMENTS AND AUDITED ANNUAL FINANCIAL STATEMENTS AND ANNUAL REPORTS ARE MAILED UPON REQUEST. NRA SPECIAL CONTRIBUTION FUND DBA NRA WHITTINGTON CENTER DOES NOT MAKE INTERNAL OPERATING POLICIES AVAILABLE TO THE GENERAL PUBLIC. Form 990 Part VII Section A OFFICERS AND TRUSTEES OF NRA SPECIAL CONTRIBUTION FUND ALSO SPEND TIME SERVING THE NATIONAL RIFLE ASSOCIATION OF AMERICA, WHICH IS NRA SPECIAL CONTRIBUTION FUNDS CONTROLLING ENTITY, AS DISCLOSED IN THE FOLLOWING LIST. JIM PORTER IS AN OFFICER OF THE NRA AND SPENDS 1 ADDITIONAL HOUR PER WEEK. KAYNE ROBINSON IS AN OFFICER OF THE NRA AND SPENDS 40 HOURS PER WEEK. WILSON H. PHILLIPS JR. IS AN OFFICER OF THE NRA AND SPENDS 52 HOURS PER WEEK. THOMAS ARVAS, M. CAROL BAMBERY, DAVID BENNETT, ROBERT BROWN, BILL CARTER, JOHN CUSHMAN, BILL DAILEY, HAROLD SCHROEDER, RON SCHMEITS, AND JOHN SIGLER ARE MEMBERS OF THE NRA BOARD OF DIRECTORS AND EACH SPENDS 1 ADDITIONAL HOUR PER WEEK. Form 990 Part XI Line 5 RECONCILIATION ITEM IS NET UNREALIZED GAIN ON INVESTMENTS. 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 VA 501c3 LINE 7 NRA false NRA FREEDOM ACTION FOUNDATION 11250 WAPLES MILL RD FAIRFAX VA 22030 261277941 CHARITABLE VA 501c3 LINE 7 NRA false false false true false false false false false false false false false false false true false true false NATIONAL RIFLE ASSOCIATION OF AMERICA o 659026 CASH NATIONAL RIFLE ASSOCIATION OF AMERICA q 120000 CASH