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Nonprofiteer
← NRA FREEDOM ACTION FOUNDATION

Form 990 for tax year 2024

Filed by NRA FREEDOM ACTION FOUNDATION.

Totals

Total revenue
$810,493
Total expenses
$1,531,688
Contributions and grants received
$805,858
Grants paid
$1,492,500
Program service revenue
$0
Investment income
$4,635
Other revenue
$0
Total assets, end of year
$2,779,985
Total liabilities, end of year
$54,922
Net assets or fund balances, end of year
$2,725,063
Program services expenses (Part IX)
$1,492,500
Management and general expenses
$30,803
Fundraising expenses
$8,385
Program service expenses (Part III)
$1,492,500

Program services were 97.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • JENNIFER L BRIEMANN

    DIRECTOR STARTED 11/07/2024

    Total calculated
    $380,918
    From this org
    $0
    From related orgs
    $322,234
    Other
    $58,684
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $321,154 related
    Bonus
    $0
    Other
    $0 + $1,080 related
    Deferred
    $0 + $13,000 related
    Nontaxable benefits
    $0 + $45,684 related
    Filer's total
    $0 + $380,918 related

  • JOHN S COMMERFORD

    PRESIDENT STARTED 12/03/2024

    Total calculated
    $291,262
    From this org
    $0
    From related orgs
    $256,923
    Other
    $34,339
    Hours/week
    1 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $256,380 related
    Bonus
    $0
    Other
    $0 + $543 related
    Deferred
    $0 + $10,442 related
    Nontaxable benefits
    $0 + $23,897 related
    Filer's total
    $0 + $291,262 related

  • JOSH R SAVANI

    DIRECTOR

    Total calculated
    $241,576
    From this org
    $0
    From related orgs
    $214,038
    Other
    $27,538
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,607 related
    Bonus
    $0
    Other
    $0 + $1,431 related
    Deferred
    $0 + $8,832 related
    Nontaxable benefits
    $0 + $18,706 related
    Filer's total
    $0 + $241,576 related

  • RANDY J KOZUCH

    PRESIDENT UNTIL 12/02/2024

    Total calculated
    $555,116
    From this org
    $0
    From related orgs
    $496,167
    Other
    $58,949
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $438,278 related
    Bonus
    $0
    Other
    $0 + $57,889 related
    Deferred
    $0 + $13,800 related
    Nontaxable benefits
    $0 + $45,149 related
    Filer's total
    $0 + $555,116 related

  • SONYA B ROWLING

    TREASURER

    Total calculated
    $435,381
    From this org
    $0
    From related orgs
    $415,470
    Other
    $19,911
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $399,000 related
    Bonus
    $0
    Other
    $0 + $16,470 related
    Deferred
    $0 + $13,800 related
    Nontaxable benefits
    $0 + $6,111 related
    Filer's total
    $0 + $435,381 related

  • THOMAS R TEDRICK

    SECRETARY

    Total calculated
    $330,374
    From this org
    $0
    From related orgs
    $291,636
    Other
    $38,738
    Hours/week
    17 + 23 related

    Schedule J breakdown matched by us

    Base
    $0 + $280,627 related
    Bonus
    $0
    Other
    $0 + $11,009 related
    Deferred
    $0 + $11,471 related
    Nontaxable benefits
    $0 + $27,267 related
    Filer's total
    $0 + $330,374 related

  • BRIAN CALABRESE

    DIRECTOR UNTIL 11/07/2024

    Total calculated
    $282,934
    From this org
    $0
    From related orgs
    $262,015
    Other
    $20,919
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $260,846 related
    Bonus
    $0
    Other
    $0 + $1,169 related
    Deferred
    $0 + $9,332 related
    Nontaxable benefits
    $0 + $11,587 related
    Filer's total
    $0 + $282,934 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

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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 EMPLOYS, AND PAYS THE COMPENSATION OF, THE OFFICERS AND DIRECTORS OF THE FILING ORGANIZATION, INCLUDING THE PRESIDENT (THE HIGHEST-RANKING OFFICER OF THE FILING ORGANIZATION). THE PRESIDENT OF THE FILING ORGANIZATION IS A SUBORDINATE OF THE RELATED ORGANIZATION'S HIGHEST-RANKING OFFICER, THE EXECUTIVE VICE PRESIDENT/CEO; THE COMPENSATION OF THE FILING ORGANIZATION'S PRESIDENT IS DETERMINED BY THE RELATED ORGANIZATION'S EXECUTIVE VICE PRESIDENT/CEO BASED ON FACTORS THAT INCLUDE, BUT ARE NOT LIMITED TO, INTERNAL EQUITY, THE PRIOR INCUMBENT'S COMPENSATION, AND BUDGET CONSTRAINTS.
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
Schedule J, Part II, Column (B) BREAKDOWN OF W-2 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. KOZUCH INCLUDED $23,889 GROUP LIFE INSURANCE, $23,000 457(B) PLAN, AND $11,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. TEDRICK INCLUDED $11,009 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. CALABRESE INCLUDED $419 GROUP LIFE INSURANCE AND $750 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SAVANI INCLUDED $431 GROUP LIFE INSURANCE AND $1,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. COMMERFORD INCLUDED $543 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MS. BRIEMANN INCLUDED $1,080 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.

Provenance

Return type
form_990
Tax year
2024
Filed
10 November 2025
IRS schema version
2024v5.1
Source object
202513149349304436

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