Skip to content
Nonprofiteer
← FIREARMS POLICY COALITION

Form 990 for tax year 2024

Filed by FIREARMS POLICY COALITION.

Totals

Total revenue
$4,214,688
Total expenses
$5,257,598
Contributions and grants received
$4,105,519
Grants paid
$61,730
Program service revenue
$86,617
Investment income
$0
Other revenue
$22,552
Total assets, end of year
$3,246,869
Total liabilities, end of year
$773,610
Net assets or fund balances, end of year
$2,473,259
Program services expenses (Part IX)
$2,944,422
Management and general expenses
$1,200,981
Fundraising expenses
$1,112,195
Program service expenses (Part III)
$2,944,422

Program services were 56.0% 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.

  • 1b · Membership dues

    $2,917,314

  • 1f · All other contributions, gifts and grants

    $1,188,205

  • 2a · Program service revenue: PROGRAM SERVICE INCOME

    total $86,617 · related or exempt $86,617

  • 10a · Gross sales of inventory

    $45,668

  • 10b · Cost of goods sold

    $30,616

  • 10c · Net income from sales of inventory

    total $15,052 · excluded $15,052

  • 11a · Other revenue: OTHER INCOME

    total $7,500 · related or exempt $7,500

  • 11e · Other revenue, total

    $7,500

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $61,730 · program services $61,730

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $571,422 · program services $315,212 · management and general $203,197 · fundraising $53,013

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,074,082 · program services $601,230 · management and general $279,484 · fundraising $193,368

  • 8 · Pension plan contributions

    total $57,532 · program services $30,929 · management and general $14,850 · fundraising $11,753

  • 9 · Other employee benefits

    total $47,381 · program services $14,366 · management and general $21,858 · fundraising $11,157

  • 10 · Payroll taxes

    total $135,330 · program services $68,580 · management and general $46,608 · fundraising $20,142

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $1,654,188 · program services $1,247,928 · management and general $406,260

  • 11c · Fees: accounting

    total $32,250 · management and general $32,250

  • 11d · Fees: lobbying

    total $15,000 · program services $15,000

  • 11e · Fees: professional fundraising services

    total $188,804 · fundraising $188,804

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $230,268 · program services $122,219 · management and general $29,360 · fundraising $78,689

  • 12 · Advertising and promotion

    total $5,436 · program services $3,883 · management and general $882 · fundraising $671

  • 13 · Office expenses

    total $110,269 · program services $56,659 · management and general $37,700 · fundraising $15,910

  • 14 · Information technology

    total $363,042 · program services $233,468 · management and general $36,625 · fundraising $92,949

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $185,827 · program services $101,464 · management and general $53,592 · fundraising $30,771

  • 17 · Travel

    total $59,749 · program services $31,052 · management and general $18,723 · fundraising $9,974

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $1,298 · program services $1,298

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $43,942 · program services $23,928 · management and general $11,543 · fundraising $8,471

  • 24a · Other expenses: MEMBERSHIP MATERIALS

    total $159,480 · fundraising $159,480

  • 24b · Other expenses: PROMOTIONAL ITEMS

    total $67,645 · program services $15,476 · management and general $8,049 · fundraising $44,120

  • 24c · Other expenses: PAYMENT PROCESSING FEES

    total $192,923 · fundraising $192,923

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,808,545 · end of year $2,727,440

  • 4 · Accounts receivable

    beginning of year $50,449 · end of year $108,103

  • 9 · Prepaid expenses and deferred charges

    beginning of year $11,898 · end of year $79,480

  • 15 · Other assets

    end of year $331,846

  • 17 · Accounts payable and accrued expenses

    beginning of year $354,723 · end of year $441,764

  • 25 · Other liabilities

    end of year $331,846

  • 27 · Net assets without donor restrictions

    beginning of year $3,516,169 · end of year $2,473,259

Mission and programs · 2024

Mission

THE NATURE OF THE PURPOSES TO BE CONDUCTED BY FPC IS AS FOLLOWS TO CREATE A WORLD OF MAXIMAL HUMAN LIBERTY AND FREEDOM TO PROTECT AND ADVANCE INDIVIDUAL LIBERTY, PRIVATE PROPERTY, AND ECONOMIC FREEDOMS CONTINUED IN SCHEDULE O

Activities or mission (Part I)

FIREARMS POLICY COALITION FPC IS WORKING TO RESTORE THE RIGHT TO KEEP AND BEAR ARMS THROUGH DIRECT ADVOCACY, GRASSROOTS ENGAGEMENT, AND SUPPORTIVE EFFORTS. CONTINUED IN SCHEDULE O

  • FPC IS WORKING TO RESTORE THE RIGHT TO KEEP AND BEAR ARMS IN THE UNITED STATES THROUGH PROGRAMS INCLUDING STRATEGIC LITIGATION, RESEARCH, LEGISLATIVE AND REGULATORY ADVOCACY, GRASSROOTS ACTIVISM, AND PUBLIC EDUCATION. IN 2024 ALONE, THE FPC LAW PROGRAM FPCLAW.ORG ENGAGED IN LITIGATING UPWARDS OF 60 MAJOR LAWSUITS IN STATE AND FEDERAL COURTS ACROSS THE COUNTRY, FILING 12 NEW CASES, 89 SUBSTANTIVE BRIEFS, 16 MAJOR AMICUS BRIEFS, AND 2 PUBLISHED LAW REVIEW ARTICLES, RESULTING IN OVER 23 SIGNIFICANT VICTORIES INCLUDING MAJOR INJUNCTIONS AGAINST STATE AND FEDERAL REGULATIONS. FPC LEADS A NATIONWIDE EFFORT TO ELIMINATE UNCONSTITUTIONAL LAWS AND RESTORE THE RIGHT TO KEEP AND BEAR ARMS THROUGHOUT THE UNITED STATES.

    Expenses $2,944,422 · Grants $61,730 · Revenue $86,617

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brandon Combs

    PRESIDENT/CHAIRMAN

    Total calculated
    $291,146
    From this org
    $270,308
    From related orgs
    $0
    Other
    $20,838
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $236,148
    Bonus
    $34,160
    Other
    not reported
    Deferred
    $12,192
    Nontaxable benefits
    $8,644
    Filer's total
    $291,144

  • Brian Gardiner

    SR. DIRECTOR FINANCE HEAD

    Total calculated
    $207,553
    From this org
    $197,657
    From related orgs
    $0
    Other
    $9,896
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,657
    Bonus
    $23,000
    Other
    not reported
    Deferred
    $9,305
    Nontaxable benefits
    $591
    Filer's total
    $207,553

  • Sabrina Lopez

    SEC/TREAS THRU 12/24, SEC/VP FROM 12/24

    Total calculated
    $202,526
    From this org
    $187,257
    From related orgs
    $0
    Other
    $15,269
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,257
    Bonus
    $15,000
    Other
    not reported
    Deferred
    $8,504
    Nontaxable benefits
    $6,765
    Filer's total
    $202,526

  • Michael Rufo

    DIRECTOR OF ENGAGEMENT

    Total calculated
    $130,116
    From this org
    $123,920
    From related orgs
    $0
    Other
    $6,196
    Hours/week
    40

  • Michael Dakduk

    FORMER COO

    Total calculated
    $125,000
    From this org
    $125,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $125,000

  • Rocky Mezy

    CONTROLLER

    Total calculated
    $124,104
    From this org
    $112,295
    From related orgs
    $0
    Other
    $11,809
    Hours/week
    40

  • Alan Normandy

    VICE CHAIR THRU 12/24, TREAS FROM 12/24

    Total calculated
    $77,750
    From this org
    $77,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Michael Borland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Francisco Cordova

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

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

  • 1a · Payments for business use of a personal residence
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

The filer's explanations (Part III)

Part I Line 1A
THE ORGANIZATION COMPENSATES ALL EMPLOYEES, INCLUDING LISTED PERSONS, WHO WORK FROM A HOME-BASED LOCATION, FOR THE USE OF THEIR OWN DEVICES AND SERVICES TO PROVIDE WORK TO THE ORGANIZATION. COMPENSATION IS PAID AT RATES ESTABLISHED ACCORDING TO A BOARD-APPROVED POLICY AND IS REPORTED AS TAXABLE COMPENSATION.

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

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202543169349306379

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.