2024-11-13T10:26:06+00:00 2023-12-31 990 2023-01-01 521136665 NRA CIVIL RIGHTS DEFENSE FUND NRAC 7032671000 11250 WAPLES MILL ROAD FAIRFAX VA 22030 SONYA B ROWLING TREASURER 2024-11-13 2023 2024-10-15 13:58:12Z SONYA B ROWLING 11250 WAPLES MILL ROAD FAIRFAX VA 22030 2193040 false X WWW.NRADEFENSEFUND.ORG X 1978 VA THE FUND PROVIDES LEGAL AND FINANCIAL ASSISTANCE TO SELECTED INDIVIDUALS AND ORGANIZATIONS DEFENDING THEIR RIGHT TO KEEP AND BEAR ARMS. ADDITIONALLY, THE FUND SPONSORS LEGAL RESEARCH AND EDUCATION ON A WIDE VARIETY OF GUN-RELATED ISSUES, INCLUDING THE MEANING OF THE SECOND AMENDMENT. 9 9 0 10 0 0 682115 967705 0 324448 387316 10 1006563 1355031 308914 812638 0 0 0 2 88267 96824 397181 909462 609382 445569 12136639 13942053 122895 321641 12013744 13620412 THE FUND PROVIDES LEGAL AND FINANCIAL ASSISTANCE TO SELECTED INDIVIDUALS AND ORGANIZATIONS DEFENDING THEIR RIGHT TO KEEP AND BEAR ARMS. ADDITIONALLY, THE FUND SPONSORS LEGAL RESEARCH AND EDUCATION ON A WIDE VARIETY OF GUN-RELATED ISSUES, INCLUDING THE MEANING OF THE SECOND AMENDMENT. false false 761609 761609 GRANTS FOR LEGAL ASSISTANCE FOR THE REPRESENTATION OF INDIVIDUALS WHERE ISSUES IN LITIGATION ARE DIRECTLY RELATED TO THE PRESERVATION OF THE HUMAN, CIVIL, AND/OR CONSTITUTIONAL RIGHTS OF THE INDIVIDUAL TO KEEP AND BEAR ARMS. 51029 51029 GRANTS AND AWARDS FOR LEGAL RESEARCH AND EDUCATION ON GUN-RELATED ISSUES, INCLUDING THE MEANING OF THE SECOND AMENDMENT AND NATURE OF THE RIGHT TO KEEP AND BEAR ARMS PROVISIONS IN STATE CONSTITUTIONS. 812638 true true false false false false true false true false false false true true true true true false false false false false false false false false true true true false false false false false false false false false false false false true true false true false true 13 0 true 0 false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false CA FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X SONYA ROWLING - TREASURER 7032671000 11250 WAPLES MILL ROAD FAIRFAX VA 22030 CAROL FRAMPTON VICE CHAIRMAN 1.0 1.0 X X 0 0 0 JAMES W PORTER II CHAIRMAN 1.0 2.0 X X 0 0 0 CHARLES L COTTON BOARD OF TRUSTEES 1.0 25.0 X 0 0 0 CURTIS S JENKINS BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 DAVID A KEENE BOARD OF TRUSTEES 1.0 1.0 X 0 0 0 GRAHAM HILL BOARD OF TRUSTEES 1.0 1.0 X 0 0 0 JOHN C SIGLER BOARD OF TRUSTEES 1.0 2.0 X 0 0 0 ROBERT E SANDERS BOARD OF TRUSTEES 1.0 0 X 0 0 0 WILLIAM H SATTERFIELD BOARD OF TRUSTEES 1.0 0 X 0 0 0 SONYA B ROWLING TREASURER 1.0 49.0 X 0 413420 39656 STEFAN B TAHMASSEBI SECRETARY 7.0 33.0 X 0 225483 58836 0 638903 98492 0 false true false 0 30834 -12620 949491 967705 0 0 0 0 0 323124 323124 0 0 902201 838009 64192 0 64192 64192 Misc 900099 10 10 0 0 0 0 10 1355031 0 0 387326 581060 581060 231578 231578 0 0 22420 22420 46570 46570 0 0 0 0 844 844 2 2 7592 7592 PRINTING AND PUBLICATIONS 5472 5472 CHARITABLE ORG REPORT FEES 6152 6152 ANNUITY EXPENSE 1991 1991 MISC 5781 5781 0 0 0 0 909462 812638 96822 2 1823950 1522812 740698 1160373 0 0 0 0 434 0 0 0 0 0 7352768 8528842 0 0 2218789 2730026 12136639 13942053 24700 17749 206947 0 0 98195 96945 122895 321641 5657050 6589430 6356694 7030982 12013744 13620412 12136639 13942053 X 445569 1034157 126942 X false true X true false X 1342057 2058860 1602048 397728 1094646 6495339 0 0 1342057 2058860 1602048 397728 1094646 6495339 2800414 3694925 199313 229881 451376 338424 323124 1542118 0 0 0 0 25 0 10 35 8037492 0 0.4597 0.4771 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SECURITIES LITIGATION SETTLEMENTS, COLUMN A - 0.0, COLUMN B - , COLUMN C - 25.0, COLUMN D - , COLUMN E - 10.0, COLUMN F - 35.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 X false 4386064 2596 600384 248900 4231 4735913 5010701 2303 -444080 177601 5259 4386064 3929763 677372 575789 167344 4879 5010701 1376216 2282412 408539 136497 907 3929763 1202267 15534 217771 58629 727 1376216 0.0 1.0 0.0 false true true DUE FROM AFFILIATES - ENDOWMENTS AND GIFT ANNUITIES DUE FROM NRA FOUNDATION 2720026 FIREARMS/MUSEUM COLLECTIONS 10000 CASH SURRENDER VALUE - LIFE INSURANCE 2730026 ANNUITIES PAYABLE 96945 96945 X 1435403 0 0 1435403 46570 -126942 -80372 1355031 862892 0 0 862892 46570 0 46570 909462 Schedule D, Part III, Line 4 COLLECTIONS OF ART - DESCRIPTION OF COLLECTIONS THE FUND MAINTAINS A COLLECTION OF FIREARMS HOUSED WITHIN THE NATIONAL FIREARMS MUSEUM WHERE THEY PROMOTE APPRECIATION, UNDERSTANDING, AND PARTICIPATION IN GUN COLLECTING AND THE PRESERVATION OF THE HERITAGE OF FIREARMS THROUGH COLLECTION, CONSERVATION, EXHIBITION AND RESEARCH THE FUND MADE AWARDS TO NRA TO REIMBURSE QUALIFIED LEGAL COSTS IN ASSOCIATION WITH FUND'S MISSION TOTALING $595,496 AND $176,628 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, OF WHICH $190,000 AND $176,628 ARE INCLUDED IN DUE FROM AFFILIATES AS OF DECEMBER 31, 2023 AND 2022, RESPECTIVELY. THE NRA FOUNDATION, INC. AN AFFILIATED ENTITY, MAINTAINS CERTAIN ENDOWMENTS AND GIFT ANNUITIES BENEFITING THE FUND. THE FUND RETURNED $12,620 AND $38,000 IN UNUSED GRANT FUNDING FOR THE YEARS ENDED DECEMBER 31,2023 AND 2022, RESPECTIVELY. Schedule D, Part V, Line 4 Intended uses of endowment funds TO VOLUNTARILY ASSIST IN THE PRESERVATION AND DEFENSE OF HUMAN, CIVIL, AND CONSTITUTIONAL RIGHTS OF INDIVIDUALS TO KEEP AND BEAR ARMS IN A FREE SOCIETY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES. IN ADDITION, THE FUND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE FUND FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FUND MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. TAX YEARS FROM 2020 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. CURRENTLY, THERE ARE NO EXAMINATIONS IN PROCESS. MANAGEMENT EVALUATED THE FUND'S 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 THE GUIDANCE. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - -126942 true National Rifle Association 11250 Waples Mill Road Fairfax VA 22030 530116130 501(C)4 595496 SEE STATEMENT Deputy Big Shot LLC 10214 W Deputy Pike Road Deputy IN 47230 461249469 7500 Legal Assistance Hunter Sports Shooting Grounds 4166 Sunrise Highway Massapequa NY 11758 861150801 50000 Legal Assistance Putnam County Part Gun Club 750 Glock Lane Eleanor WV 25070 550760755 15000 Legal Assistance Delaware State Sportsmens Association P O Box 94 Lincoln DE 19960 510277034 49264 Legal Assistance The Buckeye Institute 88 East Broad Street Suite 1300 Columbus OH 43215 311278593 501(C)3 35000 Legal Assistance Association of NewJersey Rifle 5 Sicomac Road Suite 292 N Haledon NJ 07508 221911024 12224 Legal Assistance 1 6 2ND AMENDMENT RESEARCH 6 23925 LEGAL ASSISTANCE 15 203853 YOUTH ESSAY CONTEST 8 3800 Schedule I, Part II COLUMN H - PURPOSE OF GRANT OR ASSISTANCE NATIONAL RIFLE ASSOCIATION: GRANTS TO NRA ARE MADE TO SUPPORT LITIGATION WHERE THE LITIGATION IS DIRECTLY RELATED TO THE PRESERVATION OF THE HUMAN, CIVIL, AND/OR CONSTITUTIONAL RIGHTS OF INDIVIDUALS TO KEEP AND BEAR ARMS. THESE GRANTS TO NRA ARE TO REIMBURSE THE LEGAL EXPENSES OF CASES THAT HAVE ALREADY BEEN FUNDED AND PAID BY NRA INSTITUTE OF LEGISLATIVE ACTION. NRA CIVIL RIGHTS DEFENSE FUND'S BOARD OF TRUSTEES SUBSEQUENTLY APPROVES THE FUNDING/REIMBURSEMENT OF THESE CASES BY THE NRA CIVIL RIGHTS DEFENSE FUND. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. PAYMENTS ON GRANTS FOR LEGAL ASSISTANCE ARE MADE ON A COST REIMBURSEMENT BASIS UPON RECEIPT OF DETAILED BILLS FROM GRANT RECIPIENTS. PERIODIC UPDATES ON CASE STATUS AND/OR RESEARCH ARE OBTAINED FROM GRANT RECIPIENTS AND REVIEWED BY THE BOARD OF TRUSTEES THREE TIMES PER YEAR. THE FUND'S ANNUAL REPORT INCLUDES A DETAILED DESCRIPTION OF EACH ACTIVE CASE DURING THE YEAR. false false false false false false false false false SONYA B ROWLING TREASURER 0 396950 0 0 0 16470 0 29445 0 10211 0 453076 0 0 STEFAN B TAHMASSEBI SECRETARY 0 218545 0 0 0 6938 0 9251 0 49585 0 284319 0 0 Schedule J, Part I, Line 3 ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TREASURER THE CHAIRMAN IS THE TOP MANAGEMENT OFFICIAL OF NRA CIVIL RIGHTS DEFENSE FUND AND IS NOT COMPENSATED. THE RELATED ORGANIZATION PAID THE INDIVIDUAL SERVING AS TREASURER OF NRA CIVIL RIGHTS DEFENSE FUND. THE RELATED ORGANIZATION 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. Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MS. ROWLING INCLUDED $2,070 GROUP LIFE INSURANCE AND $14,400 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. TAHMASSEBI INCLUDED $6,938 GROUP LIFE INSURANCE. Schedule J, Part II, Column (D) NONTAXABLE BENEFITS NONTAXABLE BENEFITS ARE PROVIDED TO EMPLOYEES CONSISTENT WITH ASSOCIATION INDUSTRY STANDARDS AND BEST PRACTICES. STANDARD NONTAXABLE BENEFITS INCLUDE EMPLOYEE BENEFITS SUCH AS THE EMPLOYER PAID PORTIONS OF MEDICAL AND DENTAL PLANS AND LONG-TERM AND SHORT-TERM DISABILITY PLANS. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee exercises all the powers of the Board of Trustees when the Board is not in session, other than the power to amend or repeal Bylaws, or to fill vacancies in the Board of Trustees, or to amend or repeal any resolution of the Board of Trustees which by its terms is not be amendable or repealable by the Executive Committee. The Executive Committee includes Charles Cotton, Carol Frampton, Curtis S. Jenkins, James W. Porter, II and William H. Satterfield. Form 990, Part VI, Line 11b Review of form 990 by governing body THE NRA CIVIL RIGHTS DEFENSE FUND'S 990 IS REVIEWED BY ITS BOARD OF TRUSTEES AND BY THE EXTERNAL AUDITING FIRM BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE NRA CIVIL RIGHTS DEFENSE FUND 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 THE NRA OFFICE OF THE SECRETARY AND REVIEWED REGULARLY AND CONSISTENTLY. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND ANNUAL REPORTS ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). NRA CIVIL RIGHTS DEFENSE FUND DOES NOT MAKE INTERNAL OPERATING POLICIES AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Split Interest Agreements - 126942; Sea Girt LLC 211 E 7th Street Suite 620 Austin TX 787013218 861375681 Development Phase TX 0 0 NRA NATIONAL RIFLE ASSOCIATION OF AMERICA 11250 WAPLES MILL ROAD FAIRFAX VA 22030 530116130 MEMBERSHIP NY 501(c)(4) NA false THE NRA FOUNDATION INC 11250 WAPLES MILL ROAD FAIRFAX VA 22030 521710886 CHARITABLE DC 501(c)(3) 7 NRA false NRA FREEDOM ACTION FOUNDATION 11251 WAPLES MILL ROAD FAIRFAX VA 22030 261277941 CHARITABLE VA 501(c)(3) 7 NRA false NRA SPECIAL CONTRIBUTION FUND PO BOX 700 RATON NM 87740 237367534 CHARITABLE NM 501(c)(3) 7 NRA false NRA POLITICAL VICTORY FUND 11250 WAPLES MILL ROAD FAIRFAX VA 22030 521083020 PAC/SSF VA 527 NRA false NRA Victory Fund 11250 Waples Mill Road Fairfax VA 22030 844953921 Political direct advocacy and independent expenditures DE 527 NRA false LEXINGTON CONCORD HOLDINGS LLC 11250 WAPLES MILL RD FAIRFAX VA 22030 831798978 DEVELOPMENT PHASE DE na C Corporation false NRA HOLDINGS COMPANY INC 11250 WAPLES MILL RD FAIRFAX VA 22030 020558658 MANAGEMENT SERVICES VA na C Corporation false false true false false false false false false false false false false false true true true false false false National Rifle Association of America B 595496 CASH