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Nonprofiteer
← NRA FREEDOM ACTION FOUNDATION

Form 990 for tax year 2022

Filed by NRA FREEDOM ACTION FOUNDATION.

Totals

Total revenue
$1,014,589
Total expenses
$507,077
Contributions and grants received
$1,011,746
Grants paid
$465,000
Program service revenue
$0
Investment income
$2,843
Other revenue
$0
Total assets, end of year
$3,909,191
Total liabilities, end of year
$526,066
Net assets or fund balances, end of year
$3,383,125
Program services expenses (Part IX)
$465,000
Management and general expenses
$28,317
Fundraising expenses
$13,760
Program service expenses (Part III)
$465,000

Program services were 91.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • JASON OUIMET

    CHAIRMAN

    Total calculated
    $498,884
    From this org
    $0
    From related orgs
    $435,001
    Other
    $63,883
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $426,879 related
    Bonus
    $0
    Other
    $0 + $8,122 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $63,883 related
    Filer's total
    $0 + $498,884 related

  • SONYA B ROWLING

    TREASURER

    Total calculated
    $432,565
    From this org
    $0
    From related orgs
    $416,470
    Other
    $16,095
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $400,000 related
    Bonus
    $0
    Other
    $0 + $16,470 related
    Deferred
    $0 + $12,200 related
    Nontaxable benefits
    $0 + $3,895 related
    Filer's total
    $0 + $432,565 related

  • THOMAS R TEDRICK

    SECRETARY

    Total calculated
    $397,940
    From this org
    $0
    From related orgs
    $362,662
    Other
    $35,278
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $355,490 related
    Bonus
    $0
    Other
    $0 + $7,172 related
    Deferred
    $0 + $12,200 related
    Nontaxable benefits
    $0 + $23,078 related
    Filer's total
    $0 + $397,940 related

  • BRIAN CALABRESE

    DIRECTOR

    Total calculated
    $272,697
    From this org
    $0
    From related orgs
    $249,979
    Other
    $22,718
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $249,481 related
    Bonus
    $0
    Other
    $0 + $498 related
    Deferred
    $0 + $8,238 related
    Nontaxable benefits
    $0 + $14,480 related
    Filer's total
    $0 + $272,697 related

  • JOSH SAVANI

    DIRECTOR STARTED 10/4/2022

    Total calculated
    $225,716
    From this org
    $0
    From related orgs
    $207,164
    Other
    $18,552
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $206,754 related
    Bonus
    $0
    Other
    $0 + $410 related
    Deferred
    $0 + $8,584 related
    Nontaxable benefits
    $0 + $9,968 related
    Filer's total
    $0 + $225,716 related

  • WADE CALLENDER

    DIRECTOR UNTIL 10/4/2022

    Total calculated
    $353,002
    From this org
    $0
    From related orgs
    $285,567
    Other
    $67,435
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $275,748 related
    Bonus
    $0
    Other
    $0 + $9,819 related
    Deferred
    $0 + $11,628 related
    Nontaxable benefits
    $0 + $55,807 related
    Filer's total
    $0 + $353,002 related

  • CRAIG B SPRAY

    TREASURER UNTIL 06/01/2021

    Total calculated
    $467,500
    From this org
    $0
    From related orgs
    $467,500
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $467,500 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $467,500 related

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

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
THE RELATED ORGANIZATION PAID THE INDIVIDUALS WHO ARE EMPLOYED AT THE RELATED ORGANIZATION WHILE SERVING AS OFFICERS AND DIRECTORS OF THE FILING ORGANIZATION. TO SET THE COMPENSATION OF THE FILING ORGANIZATION'S CHAIRMAN, THE RELATED ORGANIZATION UTILIZED AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS AND COMPARABILITY DATA.
Schedule J, Part I, Line 4a Severance or change-of-control payment
CRAIG SPRAY, FORMER TREASURER, ENDED HIS EMPLOYMENT WITH THE RELATED ORGANIZATION ON JUNE 1, 2021, AND RECEIVED TAXABLE COMPENSATION OF $467,500 AS PART OF A SEVERANCE AGREEMENT WITH THE RELATED ORGANIZATION.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE RELATED ORGANIZATION HAS DEFERRED COMPENSATION RETIREMENT BENEFIT PLANS FOR CERTAIN EMPLOYEES AND NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS FOR CERTAIN EMPLOYEES. FOR NONQUALIFIED PLANS, THE RELATED ORGANIZATION DECIDES THE BENEFIT AMOUNT AND TIMEFRAME FOR VESTING OF EACH PARTICIPANT USING DIFFERENT FACTORS PARTICULAR TO EACH RELEVANT INDIVIDUAL AND HIS OR HER SPECIFIC CIRCUMSTANCES. PAYOUTS ARE PROPERLY INCLUDED IN TAXABLE WAGES AND REPORTED IN W-2 INCOME. THE AMOUNT FOR MR. SPRAY INCLUDES 457(F) DISBURSEMENT OF $0 FOR 2022.
Schedule J, Part I, Line 3 ORGANIZATIONS USED TO ESTABLISH COMPENSATION FOR CEO/EXECUTIVE DIRECTOR
THE RELATED ORGANIZATION PAID THE INDIVIDUALS WHO ARE EMPLOYED AT THE RELATED ORGANIZATION WHILE SERVING AS OFFICERS AND DIRECTORS OF THE FILING ORGANIZATION. THE RELATED ORGANIZATION UTILIZED A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES COMPARABILITY DATA AND ULTIMATE APPROVAL BY THE BOARD. ALL DECISIONS ARE PROPERLY DOCUMENTED.
Schedule J, Part II, Column (B) BREAKDOWN OF W-2 COMPENSATION
OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SPRAY INCLUDED $467,500 SEVERANCE. 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. OUIMET INCLUDED $1,494 GROUP LIFE INSURANCE AND $6,628 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. TEDRICK INCLUDED $7,172 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. CALABRESE INCLUDED $498 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. CALLENDER INCLUDED $756 GROUP LIFE INSURANCE AND $9,063 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SAVANI INCLUDED $410 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.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • SEA GIRT LLC

    DEVELOPMENT PHASE · TX · income $0 · assets $0

    Directly controlled by NRA

Related corporations and trusts

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

  • NRA HOLDINGS COMPANY INC

    C Corporation · MANAGEMENT SERVICES · VA · 0% owned · share of income $0 · share of assets $0

    Directly controlled by NA

  • LEXINGTON CONCORD HOLDINGS LLC

    C Corporation · DEVELOPMENT PHASE · DE · 0% owned · share of income $0 · share of assets $0

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
10 November 2023
IRS schema version
2022v5.0
Source object
202333149349303788

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