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Nonprofiteer
← NATIONAL RIFLE ASSOCIATION OF AMERICA

Form 990 for tax year 2024

Filed by NATIONAL RIFLE ASSOCIATION OF AMERICA.

Totals

Total revenue
$173,824,471
Total expenses
$180,463,281
Contributions and grants received
$70,349,185
Grants paid
$297,594
Program service revenue
$70,544,633
Investment income
$6,971,354
Other revenue
$25,959,299
Total assets, end of year
$137,130,382
Total liabilities, end of year
$121,425,607
Net assets or fund balances, end of year
$15,704,775
Program services expenses (Part IX)
$104,469,683
Management and general expenses
$49,528,712
Fundraising expenses
$26,464,886
Program service expenses (Part III)
$104,469,683

Program services were 57.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • BOB BARR

    FIRST VICE PRESIDENT UNTIL 05/20/2024 & PRESIDENT STARTED 5/20/2024

    Total calculated
    $0
    Hours/week
    30 + 5 related
  • CHARLES L COTTON

    PRESIDENT UNTIL 05/20/2024 & BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    25 + 1 related
  • DAVID G COY

    SECOND VICE PRESIDENT UNTIL 05/20/2024 & BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    24
  • MARK E VAUGHAN

    SECOND VICE PRESIDENT STARTED 05/20/2024 & BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    18
  • WILLIAM A BACHENBERG

    FIRST VICE PRESIDENT STARTED 05/20/2024 & BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    50
  • AL HAMMOND

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    20
  • AMANDA SUFFECOOL

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    15
  • AMY HEATH LOVATO

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • ANTHONY P COLANDRO

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • ANTONIO HERNANDEZ

    BOARD DIRECTOR UNTIL 5/18/2024

    Total calculated
    $0
    Hours/week
    3
  • BARBARA RUMPEL

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 6 related
  • BILL MILLER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • BLAINE WADE

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 0.5 related
  • BRUCE WIDENER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • CARL T ROWAN JR

    BOARD DIRECTOR UNTIL 05/18/2024

    Total calculated
    $0
    Hours/week
    1
  • CAROL FRAMPTON

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    5 + 1 related
  • CAROLYN D MEADOWS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CATHY WRIGHT

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    12
  • CHARLES R BEERS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    10 + 1 related
  • CHARLES T HILTUNEN III

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    25
  • CLEL BAUDLER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • CRAIG HAGGARD

    BOARD DIRECTOR STARTED 05/18/2024

    Total calculated
    $0
    Hours/week
    1
  • CRAIG SWARTZ

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • CURTIS S JENKINS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • DANNY STOWERS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • DAVID A KEENE

    BOARD DIRECTOR UNTIL 05/18/2024

    Total calculated
    $0
    Hours/week
    1.5 + 1 related
  • DAVID A RANEY

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • DAVID NORCROSS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • DEAN CAIN

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • DENNIS FUSARO

    BOARD DIRECTOR STARTED 05/18/2024

    Total calculated
    $0
    Hours/week
    1
  • DON SABA

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    15
  • DONALD J BRADWAY

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2.5
  • DWIGHT D VAN HORN

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 2.5 related
  • EB WILKINSON

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • EDIE P FLEEMAN

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • GREER JOHNSON

    BOARD DIRECTOR STARTED 09/26/2024

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • HOWARD J WALTER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ISAAC DEMAREST

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • J KENNETH BLACKWELL

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • J WILLIAM CARTER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2.6 + 2 related
  • JAMES CHAPMAN

    BOARD DIRECTOR UNTIL 05/18/2024

    Total calculated
    $0
    Hours/week
    1
  • JAMES L WALLACE

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    10
  • JAMES W PORTER II

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • JANET D NYCE

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    15
  • JAY PRINTZ

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • JEFF KNOX

    BOARD DIRECTOR STARTED 05/18/2024

    Total calculated
    $0
    Hours/week
    10
  • JIM TOMES

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • JOE M ALLBAUGH

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOEL FRIEDMAN

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOHN C SIGLER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    6 + 2 related
  • JOHNNY NUGENT

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • JUDI WHITE

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    6
  • KIM RHODE

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • LARRY E CRAIG

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • LEROY SISCO

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3.5
  • LINDA L WALKER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    25
  • MARIA HEIL

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    25 + 5 related
  • MARION P HAMMER

    BOARD DIRECTOR UNTIL 09/26/2024

    Total calculated
    $110,000
    From this org
    $110,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • MARK ROBINSON

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MATT BLUNT

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MITZY MCCORVEY

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    17.5
  • NIGER INNIS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • OWEN BUZ MILLS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    20
  • PATRICIA A CLARK

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3.5
  • PAUL D BABAZ

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • PHILLIP B JOURNEY

    BOARD DIRECTOR STARTED 05/18/2024

    Total calculated
    $0
    Hours/week
    15
  • RICK ECTOR

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ROBERT E MANSELL

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    15
  • ROBERT WOS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ROCKY MARSHALL

    BOARD DIRECTOR STARTED 05/18/2024

    Total calculated
    $0
    Hours/week
    30
  • RONALD L SCHMEITS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1.8 + 5 related
  • RONNIE G BARRETT

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • SANDRA S FROMAN

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    9
  • SCOTT L BACH

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    15 + 5 related
  • STEVEN C SCHREINER

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • STEVEN W DULAN

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • TED W CARTER

    BOARD DIRECTOR

    Total calculated
    $660
    From this org
    $660
    From related orgs
    $0
    Other
    $0
    Hours/week
    3
  • THOMAS P ARVAS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2.5 + 2.5 related
  • TODD R ELLIS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    10
  • TOM KING

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    12 + 15 related
  • WAYNE ANTHONY ROSS

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • WILLES K LEE

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    18
  • ANDREW A ARULANANDAM

    INT EXECUTIVE VICE PRESIDENT UNTIL 05/19/2024

    Total calculated
    $429,964
    From this org
    $411,647
    From related orgs
    $0
    Other
    $18,317
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $407,409
    Bonus
    $0
    Other
    $4,238
    Deferred
    $13,230
    Nontaxable benefits
    $5,087
    Filer's total
    $429,964
  • DOUGLAS J HAMLIN

    EXECUTIVE VICE PRESIDENT STARTED 05/20/2024

    Total calculated
    $623,525
    From this org
    $544,228
    From related orgs
    $0
    Other
    $79,297
    Hours/week
    55 + 1 related

    Schedule J breakdown matched by us

    Base
    $494,903
    Bonus
    $0
    Other
    $49,325
    Deferred
    $13,800
    Nontaxable benefits
    $65,497
    Filer's total
    $623,525
  • JOHN C FRAZER

    SECRETARY

    Total calculated
    $363,554
    From this org
    $301,751
    From related orgs
    $0
    Other
    $61,803
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $281,665
    Bonus
    $0
    Other
    $20,086
    Deferred
    $11,520
    Nontaxable benefits
    $50,283
    Filer's total
    $363,554
  • JOHN S COMMERFORD

    EXECUTIVE DIRECTOR, ILA STARTED 12/03/2024

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

    Schedule J breakdown matched by us

    Base
    $256,380
    Bonus
    $0
    Other
    $543
    Deferred
    $10,442
    Nontaxable benefits
    $23,897
    Filer's total
    $291,262
  • JOSH R SAVANI

    EXECUTIVE DIRECTOR, GO STARTED 12/02/2024

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

    Schedule J breakdown matched by us

    Base
    $212,607
    Bonus
    $0
    Other
    $1,431
    Deferred
    $8,832
    Nontaxable benefits
    $18,706
    Filer's total
    $241,576
  • RANDY J KOZUCH

    EXECUTIVE DIRECTOR ILA UNTIL 12/02/2024

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

    Schedule J breakdown matched by us

    Base
    $438,278
    Bonus
    $0
    Other
    $57,889
    Deferred
    $13,800
    Nontaxable benefits
    $45,149
    Filer's total
    $555,116
  • ROBERT J MENSINGER

    CHIEF COMPLIANCE OFFICER STARTED 05/20/2024

    Total calculated
    $375,288
    From this org
    $349,702
    From related orgs
    $0
    Other
    $25,586
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $344,542
    Bonus
    $0
    Other
    $5,160
    Deferred
    $12,585
    Nontaxable benefits
    $13,001
    Filer's total
    $375,288
  • SONYA B ROWLING

    TREASURER & CFO

    Total calculated
    $435,381
    From this org
    $415,470
    From related orgs
    $0
    Other
    $19,911
    Hours/week
    37 + 13 related

    Schedule J breakdown matched by us

    Base
    $399,000
    Bonus
    $0
    Other
    $16,470
    Deferred
    $13,800
    Nontaxable benefits
    $6,111
    Filer's total
    $435,381
  • WAYNE R LAPIERRE

    EXECUTIVE VICE PRESIDENT UNTIL 01/31/2024

    Total calculated
    $1,151,233
    From this org
    $1,134,029
    From related orgs
    $0
    Other
    $17,204
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $277,717
    Bonus
    $0
    Other
    $856,312
    Deferred
    $11,280
    Nontaxable benefits
    $5,924
    Filer's total
    $1,151,233
  • DEREK S ROBINSON

    MANAGING DIRECTOR, MEMBERSHIP

    Total calculated
    $308,755
    From this org
    $247,485
    From related orgs
    $0
    Other
    $61,270
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $244,743
    Bonus
    $0
    Other
    $2,742
    Deferred
    $10,231
    Nontaxable benefits
    $51,039
    Filer's total
    $308,755
  • MIKE SANFORD

    DEPUTY EXECUTIVE DIRECTOR, PUBLICATIONS

    Total calculated
    $271,018
    From this org
    $234,978
    From related orgs
    $0
    Other
    $36,040
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $171,286
    Bonus
    $60,000
    Other
    $3,692
    Deferred
    $9,252
    Nontaxable benefits
    $26,788
    Filer's total
    $271,018
  • TYLER T SCHROPP

    EXECUTIVE DIRECTOR, ADVANCEMENT UNTIL 08/01/2024

    Total calculated
    $945,929
    From this org
    $887,823
    From related orgs
    $0
    Other
    $58,106
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $469,865
    Bonus
    $0
    Other
    $417,958
    Deferred
    $13,800
    Nontaxable benefits
    $44,306
    Filer's total
    $945,929
  • JENNIFER L BRIEMANN

    DEPUTY EXECUTIVE DIRECTOR, ILA

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

    Schedule J breakdown matched by us

    Base
    $321,154
    Bonus
    $0
    Other
    $1,080
    Deferred
    $13,000
    Nontaxable benefits
    $45,684
    Filer's total
    $380,918
  • MARSHALL J FLEMION

    MANAGING DIRECTOR, INTEGRATED MARKETING

    Total calculated
    $311,698
    From this org
    $279,275
    From related orgs
    $0
    Other
    $32,423
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,954
    Bonus
    $68,689
    Other
    $20,632
    Deferred
    $0
    Nontaxable benefits
    $32,423
    Filer's total
    $311,698
  • MICHAEL J ERSTLING

    DIRECTOR OF FINANCE

    Total calculated
    $316,003
    From this org
    $237,002
    From related orgs
    $0
    Other
    $79,001
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $234,680
    Bonus
    $0
    Other
    $2,322
    Deferred
    $10,000
    Nontaxable benefits
    $69,001
    Filer's total
    $316,003
  • NEIL COURTNEY OLSON

    DIRECTOR, WESTERN SALES

    Total calculated
    $296,132
    From this org
    $236,957
    From related orgs
    $0
    Other
    $59,175
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $159,433
    Bonus
    $66,177
    Other
    $11,347
    Deferred
    $9,094
    Nontaxable benefits
    $50,081
    Filer's total
    $296,132
  • THOMAS R TEDRICK

    MANAGING DIRECTOR FINANCE

    Total calculated
    $330,374
    From this org
    $291,636
    From related orgs
    $0
    Other
    $38,738
    Hours/week
    23 + 18 related

    Schedule J breakdown matched by us

    Base
    $280,627
    Bonus
    $0
    Other
    $11,009
    Deferred
    $11,471
    Nontaxable benefits
    $27,267
    Filer's total
    $330,374
  • JOSEPH P DEBERGALIS JR

    EXECUTIVE DIRECTOR GO UNTIL 12/06/2023

    Total calculated
    $392,143
    From this org
    $392,143
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $392,143
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $392,143

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 · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 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 1a First-class or charter travel
CHARTER TRAVEL WAS USED ON OCCASIONS WHEN SECURITY CONCERNS PRECLUDED OTHER AVAILABLE OPTIONS. SUCH TRAVEL WAS, THEREFORE, PROPERLY EXCLUDED FROM TAXABLE COMPENSATION.
Schedule J, Part I, Line 4a Severance or change-of-control payment
JOSEPH DEBERGALIS, FORMER EXECUTIVE DIRECTOR, GENERAL OPERATIONS, SEPERATED FROM THE ORGANIZATION ON DECEMBER 6, 2023 AND RECEIVED TAXABLE COMPENSATION OF $206,507 AS PART OF A SEVERANCE AGREEMENT.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE NRA HAS DEFERRED COMPENSATION RETIREMENT BENEFIT PLANS FOR CERTAIN EMPLOYEES AND NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS FOR CERTAIN EMPLOYEES. FOR NONQUALIFIED PLANS, THE FILING 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 AMOUNTS FOR MESSRS. LAPIERRE AND SCHROPP INCLUDE 457(F) DISBURSEMENTS OF $37,065 AND $355,497, RESPECTIVELY.
Schedule J, Part I, Line 3 Methods used to establish the compensation
COMPENSATION OF THE NRA'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED BY METHODS INCLUDING COMPENSATION SURVEYS AND STUDIES, AND COMPARABILITY DATA. COMPENSATION OF THE TOP MANAGEMENT OFFICIAL MUST BE APPROVED BY THE BOARD OF DIRECTORS, BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED.
Schedule J, Part II, Column (B)(i) MARION P. HAMMER
DURING THE TAX YEAR ENDED DECEMBER 31, 2024, THE NRA TERMINATED A CONSULTING AGREEMENT WITH FORMER NRA DIRECTOR AND OFFICER, MARION P. HAMMER THAT SHE NEGOTIATED WITH FORMER NRA EXECUTIVE VICE PRESIDENT, WAYNE LA PIERRE, IN 2018. UNDER THE TERMS OF THAT AGREEMENT, MS. HAMMER WAS REQUIRED TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED BY THE NRA. MR. LA PIERRE RETIRED FROM THE NRA ON JANUARY 31, 2024 AND WAS SUBSEQUENTLY DETERMINED TO HAVE BREACHED HIS FIDUCIARY DUTIES TO THE NRA. AFTER MR. LA PIERRE'S RETIREMENT, THE NRA ANALYZED MS. HAMMER'S AGREEMENT, DETERMINED THAT MS. HAMMER WAS NOT PROVIDING SERVICES, AND TERMINATED THE AGREEMENT. AROUND THIS TIME, MS. HAMMER ASSERTED TO THE NRA THAT, ALTHOUGH THE AGREEMENT WAS IN FORM A CONSULTING SERVICES AGREEMENT, THE AGREEMENT WAS IN FACT A RETIREMENT COMPENSATION AGREEMENT OR A NONCOMPETE AND NONDISCLOSURE AGREEMENT. ON THOSE BASES, SHE SUBSEQUENTLY SUED THE NRA FOR BREACH OF CONTRACT ON MAY 8, 2025. THE PAYMENT OF COMPENSATION TO A DISQUALIFIED PERSON WITHOUT THE RECEIPT OF SERVICES IN EXCHANGE IS AN EXCESS BENEFIT TRANSACTION. MS. HAMMER'S INSUFFICIENT DEMONSTRATION OF PERFORMANCE OF SERVICES TO THE NRA IN RETURN FOR THE PAYMENTS SHE RECEIVED PURSUANT TO THE AGREEMENT, THEREFORE, NECESSITATES THE CONCLUSION THAT THE ENTIRE AMOUNT SHE RECEIVED PURSUANT TO THE AGREEMENT SINCE 2018 IS AN EXCESS BENEFIT TRANSACTION. THE NRA, THEREFORE, INTENDS TO DEMAND THAT MS. HAMMER REPAY THE NRA $1,419,000 TO CORRECT THE EXCESS BENEFIT PREVIOUSLY PAID TO MS. HAMMER PURSUANT TO THE AGREEMENT, PLUS INTEREST.
Schedule J, Part II, Column (B)(i) 1
MR. LAPIERRE'S BASE COMPENSATION INCLUDES $150,000 OF ACCRUED VACATION PAYOUT.
Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION
OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. LAPIERRE INCLUDED $2,039 GROUP LIFE INSURANCE, $2,654 457(B) PLAN, $811,425 457(B) DISBURSEMENT, $37,065 457(F) PAYOUT, AND $3,129 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SCHROPP INCLUDED $3,582 GROUP LIFE INSURANCE, $355,497 457(F) PAYOUT, $51,879 457(B) DISBURSEMENT, AND $7,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. HAMLIN INCLUDED $15,425 GROUP LIFE INSURANCE, $23,000 457(B) PLAN, AND $10,900 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 MRS. ROWLING INCLUDED $2,070 GROUP LIFE INSURANCE AND $14,400 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ARULANANDAM INCLUDED $4,238 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. DEBERGALIS INCLUDED $185,636 457(B) DISBURSEMENT AND $206,507 AS PART OF A SETTLEMENT AGREEMENT. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MS. BRIEMANN INCLUDED $1,080 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. MENSINGER INCLUDED $5,160 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. FRAZER INCLUDED $5,686 GROUP LIFE INSURANCE, AND $14,400 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. ERSTLING INCLUDED $2,322 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. FLEMION INCLUDED $11,632 GROUP LIFE INSURANCE, AND $9,000 TAXABLE PERSON EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ROBINSON INCLUDED $2,742 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. OLSON INCLUDED $2,347 GROUP LIFE INSURANCE AND $9,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. COMMERFORD INCLUDED $543 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SANFORD INCLUDED $3,692 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SAVANI INCLUDED $431 GROUP LIFE INSURANCE AND $1,000 TAXABLE PERSONAL EXPENSES.
Schedule J, Part II, Column (D) Nontaxable benefits
COLUMN D 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

The 10 largest by cash amount. The API serves every itemized grant.

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
13 November 2025
IRS schema version
2024v5.1
Source object
202523179349308667

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