Totals
- Total revenue
- $517,735
- Total expenses
- $734,454
- Contributions and grants received
- $515,985
- Grants paid
- $0
- Program service revenue
- $1,750
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $420,862
- Total liabilities, end of year
- $23,738
- Net assets or fund balances, end of year
- $397,124
- Program services expenses (Part IX)
- $470,071
- Management and general expenses
- $72,976
- Fundraising expenses
- $191,407
- Program service expenses (Part III)
- $470,071
Program services were 64.0% 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.
-
1f · All other contributions, gifts and grants
$515,985
-
2a · Program service revenue: PROGRAM INCOME
total $1,750 · related or exempt $1,750
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
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 $221,497 · program services $177,197 · management and general $22,150 · fundraising $22,150
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $212,763 · program services $156,364 · management and general $11,660 · fundraising $44,739
-
8 · Pension plan contributions
total $11,866 · program services $9,638 · management and general $543 · fundraising $1,685
-
9 · Other employee benefits
total $25,557 · program services $20,270 · management and general $1,706 · fundraising $3,581
-
10 · Payroll taxes
total $30,500 · program services $22,993 · management and general $2,772 · fundraising $4,735
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $17,748 · program services $3,150 · management and general $14,598
-
11c · Fees: accounting
total $8,200 · management and general $8,200
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $86,182 · fundraising $86,182
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $6,531 · program services $4,317 · management and general $1,837 · fundraising $377
-
14 · Information technology
total $43,573 · program services $29,194 · management and general $3,577 · fundraising $10,802
-
15 · Royalties
total $0
-
16 · Occupancy
total $3,693 · program services $2,856 · management and general $277 · fundraising $560
-
17 · Travel
total $33,550 · program services $28,320 · management and general $4,896 · fundraising $334
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $3,229 · program services $3,229
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $9,754 · program services $7,543 · management and general $735 · fundraising $1,476
-
24a · Other expenses: PROMOTIONAL ITEMS
total $15,873 · program services $5,000 · fundraising $10,873
-
24b · Other expenses: PAYMENT PROCESSING FEES
total $3,913 · fundraising $3,913
-
24c · Other expenses: MISCELLANEOUS
total $25 · management and general $25
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $625,698 · end of year $404,701
-
3 · Pledges and grants receivable
beginning of year $40,691 · end of year $13,411
-
9 · Prepaid expenses and deferred charges
beginning of year $7,750 · end of year $2,750
-
17 · Accounts payable and accrued expenses
beginning of year $60,296 · end of year $23,738
-
27 · Net assets without donor restrictions
beginning of year $613,843 · end of year $397,124
Mission and programs · 2025
Mission
FPCAF WORKS TO DEFEND AND ADVANCE INDIVIDUAL LIBERTY, CHALLENGE GOVERNMENT OVERREACH, AND RESTORE THE RIGHT TO KEEP AND BEAR ARMS THROUGH STRATEGIC LITIGATION, PUBLIC EDUCATION, RESEARCH, AND OTHER CHARITABLE PROGRAMS.
Activities or mission (Part I)
FPC ACTION FOUNDATION FPCAF WORKS TO DEFEND AND ADVANCE INDIVIDUAL LIBERTY, CHALLENGE GOVERNMENT OVERREACH, AND RESTORE THE RIGHT TO KEEP AND BEAR ARMS THROUGH STRATEGIC LITIGATION, PUBLIC EDUCATION, RESEARCH, AND OTHER CHARITABLE PROGRAMS.
-
FPCAF ADVANCED ITS MISSION THROUGH CHARITABLE EDUCATION, LEGAL ADVOCACY, STRATEGIC LITIGATION, AMICUS FILINGS, RESEARCH, AND OTHER PROGRAM ACTIVITIES DESIGNED TO PROTECT INDIVIDUAL LIBERTY AND RESTORE CONSTITUTIONALLY PROTECTED RIGHTS. IN ADDITION TO ITS DIRECT EFFORTS, FPCAF MANAGED AND SUPPORTED FIREARMS POLICY COALITIONS FPC LAW PROGRAM, PROVIDING LEGAL, STRATEGIC, RESEARCH, AND PROGRAMMATIC SUPPORT TO ADVANCE LIBERTY, ELIMINATE UNCONSTITUTIONAL LAWS, AND CHALLENGE GOVERNMENT OVERREACH. DURING 2025, THAT PORTFOLIO INCLUDED MORE THAN 50 HIGH-IMPACT LAWSUITS IN STATE AND FEDERAL COURTS NATIONWIDE. FPCAFS WORK HELPED DRIVE ONE OF THE LARGEST AND MOST SUCCESSFUL NATIONAL CAMPAIGNS TO CHALLENGE AND DEFEAT UNCONSTITUTIONAL LAWS IN THE COURTS
Expenses $470,071 · Revenue $1,750
As filed on the 2025 return.
Listed in Part VII
-
Cody WisniewskiCODY WISNIEWSKI
PRESIDENT
- Total calculated
- $221,496
- From this org
- $202,678
- From related orgs
- $0
- Other
- $18,818
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $202,678
- Bonus
- not reported
- Other
- not reported
- Deferred
- $10,262
- Nontaxable benefits
- $8,556
- Filer's total
- $221,496
-
David RichDAVID RICH
OPERATIONS MANAGER
- Total calculated
- $122,831
- From this org
- $107,137
- From related orgs
- $0
- Other
- $15,694
- Hours/week
- 40
-
Robert RomanoROBERT ROMANO
LEGAL COORDINATOR
- Total calculated
- $113,926
- From this org
- $100,253
- From related orgs
- $0
- Other
- $13,673
- Hours/week
- 40
-
Brandon CombsBRANDON COMBS
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 10
-
Howard WilnerHOWARD WILNER
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Kyle KenningtonKYLE KENNINGTON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
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 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
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, FOR THE BUSINESS USE OF PERSONAL DEVICES AND SERVICES WHEN PERFORMING WORK FROM HOME-BASED LOCATIONS. THESE AMOUNTS ARE PAID AT REASONABLE RATES UNDER A BOARD-APPROVED POLICY AND ARE TREATED AND 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
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 17 September 2026
- IRS schema version
- 2025v4.1
- Source object
- 202642609349300004
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