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← SECOND AMENDMENT FOUNDATION

Form 990 for tax year 2023

Filed by SECOND AMENDMENT FOUNDATION.

What the amendment changed

Compared with the return it replaced , filed 14 August 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the later return

  • Adam Kraut
  • John Shields
  • Lauren Lesagonicz

Totals

Total revenue
$9,081,420
Total expenses
$7,822,088
Contributions and grants received
$9,065,725
Grants paid
$0
Program service revenue
$0
Investment income
$14,865
Other revenue
$830
Total assets, end of year
$9,566,363
Total liabilities, end of year
$526,849
Net assets or fund balances, end of year
$9,039,514
Program services expenses (Part IX)
$6,294,705
Management and general expenses
$318,527
Fundraising expenses
$1,208,856
Program service expenses (Part III)
$6,294,705

Program services were 80.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $9,065,725

  • 3 · Investment income

    total $14,865 · excluded $14,865

  • 11a · Other revenue: SUBSCRIPTIONS

    total $830 · excluded $830

  • 11e · Other revenue, total

    $830

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $36,000 · program services $25,200 · management and general $5,400 · fundraising $5,400

  • 7 · Other salaries and wages

    total $635,151 · program services $454,695 · management and general $56,753 · fundraising $123,703

  • 9 · Other employee benefits

    total $65,865 · management and general $65,865

  • 10 · Payroll taxes

    total $61,669 · program services $41,635 · management and general $9,424 · fundraising $10,610

  • 11b · Fees: legal

    total $2,754,431 · program services $2,754,431

  • 11g · Fees: other

    total $863,580 · program services $544,695 · management and general $75,434 · fundraising $243,451

  • 12 · Advertising and promotion

    total $1,016,489 · program services $1,010,507 · fundraising $5,982

  • 16 · Occupancy

    total $101,496 · program services $80,025 · management and general $6,103 · fundraising $15,368

  • 19 · Conferences, conventions and meetings

    total $245,807 · program services $239,278 · management and general $6,529

  • 24a · Other expenses: POSTAGE & SHIPPING

    total $907,120 · program services $551,569 · fundraising $355,551

  • 24b · Other expenses: PRINTING

    total $711,617 · program services $385,294 · fundraising $326,323

  • 24c · Other expenses: MAILING LIST RENTAL

    total $218,925 · program services $109,516 · fundraising $109,409

  • 24d · Other expenses: SUPPLIES

    total $56,049 · program services $44,192 · management and general $3,370 · fundraising $8,487

  • 24e · All other expenses

    total $147,889 · program services $53,668 · management and general $89,649 · fundraising $4,572

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,833,782 · end of year $3,320,917

  • 2 · Savings and temporary cash investments

    beginning of year $2,609,217 · end of year $4,051,877

  • 7 · Other notes and loans receivable

    beginning of year $50,000 · end of year $50,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $35,544 · end of year $47,646

  • 10a · Land, buildings and equipment: cost or other basis

    $325,707

  • 10b · Land, buildings and equipment: accumulated depreciation

    $324,144

  • 10c · Land, buildings and equipment, net

    beginning of year $3,093 · end of year $1,563

  • 11 · Investments: publicly traded securities

    beginning of year $540,328 · end of year $555,372

  • 12 · Investments: other securities

    beginning of year $1,530,213 · end of year $1,495,315

  • 15 · Other assets

    beginning of year $50,965 · end of year $43,673

  • 17 · Accounts payable and accrued expenses

    beginning of year $808,860 · end of year $497,505

  • 25 · Other liabilities

    beginning of year $36,632 · end of year $29,344

  • 27 · Net assets without donor restrictions

    beginning of year $7,807,650 · end of year $9,039,514

Mission and programs · 2023

Mission

EDUCATION IN SUPPORT OF GUN RIGHTS

  • PUBLIC EDUCATION IN SUPPORT OF GUN RIGHTS, INCLUDING THE EDUCATION OF THE PUBLIC WITH REGARDS TO THE BILL OF RIGHTS, THE CONSTITUTION AND THE INVOLVEMENT OF FIRE ARMS IN CRIME PREVENTION.

    Expenses $3,409,875

  • LEGAL ACTION IN DEFENSE OF GUN OWNERS, INCLUDING CONSTITUTIONAL CHALLENGE OF LAWS IN THE COURTS. (EXCLUDING LEGAL SERVICE PERFORMED PRO BONO).

    Expenses $2,884,830

As filed on the 2023 return.

Listed in Part VII

  • Alan Gottlieb

    DIRECTOR/VICE PRES

    Total calculated
    $47,522
    From this org
    $36,000
    From related orgs
    $0
    Other
    $11,522
    Hours/week
    26

  • Robert Wiest

    DIRECTOR/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Tom Gresham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gene Hoffman Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Massad Ayoob

    DIRECTOR/PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Jim Irvine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fredy Reihl

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Tom Taylor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Adam Kraut

    EXECUTIVE DIRECTOR

    Total calculated
    $223,522
    From this org
    $212,000
    From related orgs
    $0
    Other
    $11,522
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,522
    Filer's total
    $223,522

  • Lauren Lesagonicz

    SENIOR VICE PRESIDENT

    Total calculated
    $141,861
    From this org
    $140,000
    From related orgs
    $0
    Other
    $1,861
    Hours/week
    40

  • John Shields

    NATIONAL DIRECTOR OF ADVANCEMENT

    Total calculated
    $130,049
    From this org
    $119,615
    From related orgs
    $0
    Other
    $10,434
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • KSBN RADIO INC

    C · BROADCAST RADIO STATION · WA · 50% owned · share of income $37,779 · share of assets $143,976

  • KITZ RADIO INC

    C · BROADCAST RADIO STATIONS · WA · 50% owned · share of income $59,868 · share of assets $415,851

  • KEEPANDBEARARMSCOM

    C · INTERNET WEBSITE · WA · 50% owned · share of income $5,250 · share of assets $245

  • KBNP RADIO INC

    C · BROADCAST RADIO STATION · WA · 50% owned · share of income $74,746 · share of assets $138,519

Provenance

Return type
form_990
Tax year
2023
Filed
15 August 2024
IRS schema version
2023v5.1
Source object
202432289349302658

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