Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 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. |
| Software ID: | 14000292 |
| Software Version: | 14.4.1.0 |