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← SECOND AMENDMENT FOUNDATION

Form 990 for tax year 2024

Filed by SECOND AMENDMENT FOUNDATION.

Totals

Total revenue
$9,010,738
Total expenses
$8,750,228
Contributions and grants received
$8,772,464
Grants paid
$0
Program service revenue
$0
Investment income
$237,764
Other revenue
$510
Total assets, end of year
$9,764,459
Total liabilities, end of year
$831,744
Net assets or fund balances, end of year
$8,932,715
Program services expenses (Part IX)
$7,155,918
Management and general expenses
$405,863
Fundraising expenses
$1,188,447
Program service expenses (Part III)
$7,155,918

Program services were 81.8% 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

    $8,772,464

  • 3 · Investment income

    total $237,764 · excluded $237,764

  • 11a · Other revenue: SUBSCRIPTIONS

    total $510 · excluded $510

  • 11e · Other revenue, total

    $510

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $887,316 · program services $600,710 · management and general $149,619 · fundraising $136,987

  • 9 · Other employee benefits

    total $74,934 · management and general $74,934

  • 10 · Payroll taxes

    total $63,438 · program services $46,093 · management and general $7,290 · fundraising $10,055

  • 11b · Fees: legal

    total $3,662,482 · program services $3,662,482

  • 11g · Fees: other

    total $927,125 · program services $547,751 · management and general $100,447 · fundraising $278,927

  • 12 · Advertising and promotion

    total $755,343 · program services $735,343 · fundraising $20,000

  • 16 · Occupancy

    total $105,773 · program services $85,069 · management and general $6,576 · fundraising $14,128

  • 17 · Travel

    total $361,106 · program services $352,500 · management and general $8,606

  • 24a · Other expenses: POSTAGE & SHIPPING

    total $856,647 · program services $505,998 · fundraising $350,649

  • 24b · Other expenses: PRINTING

    total $644,359 · program services $362,134 · fundraising $282,225

  • 24c · Other expenses: MAILING LIST RENTAL

    total $180,285 · program services $91,850 · fundraising $88,435

  • 24d · Other expenses: WEBSITE

    total $125,079 · program services $123,593 · fundraising $1,486

  • 24e · All other expenses

    total $106,341 · program services $42,395 · management and general $58,391 · fundraising $5,555

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,320,917 · end of year $2,845,714

  • 2 · Savings and temporary cash investments

    beginning of year $4,051,877 · end of year $5,058,130

  • 7 · Other notes and loans receivable

    beginning of year $50,000 · end of year $50,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,646 · end of year $35,545

  • 10a · Land, buildings and equipment: cost or other basis

    $325,707

  • 10b · Land, buildings and equipment: accumulated depreciation

    $324,144

  • 10c · Land, buildings and equipment, net

    beginning of year $1,563 · end of year $1,563

  • 11 · Investments: publicly traded securities

    beginning of year $555,372 · end of year $691,927

  • 12 · Investments: other securities

    beginning of year $1,495,315 · end of year $1,045,315

  • 15 · Other assets

    beginning of year $43,673 · end of year $36,265

  • 17 · Accounts payable and accrued expenses

    beginning of year $497,505 · end of year $809,852

  • 25 · Other liabilities

    beginning of year $29,344 · end of year $21,892

  • 27 · Net assets without donor restrictions

    beginning of year $9,039,514 · end of year $8,932,715

Mission and programs · 2024

Mission

EDUCATION IN SUPPORT OF GUN RIGHTS

  • PUBLIC EDUCATION IN SUPPORT OF GUN RIGHTS, INCLUDING THE EDUCATION OF THE PUBLIC WITH REGARDS TO THE BILL OF RIGHTS, THE CONSTITUTION AND THE INVOLVEMENT OF FIRE ARMS IN CRIME PREVENTION.

    Expenses $3,281,533

  • LEGAL ACTION IN DEFENSE OF GUN OWNERS, INCLUDING CONSTITUTIONAL CHALLENGE OF LAWS IN THE COURTS. (EXCLUDING LEGAL SERVICE PERFORMED PRO BONO).

    Expenses $3,874,385

As filed on the 2024 return.

Listed in Part VII

  • Alan Gottlieb

    DIRECTOR/VICE PRES

    Total calculated
    $47,652
    From this org
    $36,000
    From related orgs
    $0
    Other
    $11,652
    Hours/week
    26
  • Robert Wiest

    DIRECTOR/TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Tom Gresham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gene Hoffman Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Massad Ayoob

    DIRECTOR/PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Jim Irvine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Fredy Reihl

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Tom Taylor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kenyon Gleason

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Adam Kraut

    EXECUTIVE DIRECTOR

    Total calculated
    $211,651
    From this org
    $200,000
    From related orgs
    $0
    Other
    $11,651
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $11,651 related
    Filer's total
    $200,000 + $11,651 related
  • Lauren Lesagonicz

    SENIOR VICE PRESIDENT

    Total calculated
    $165,250
    From this org
    $165,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,250
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $165,250
  • Matthew Coffey

    VP OF COMMUNICATIONS

    Total calculated
    $133,652
    From this org
    $122,000
    From related orgs
    $0
    Other
    $11,652
    Hours/week
    40

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

None.

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

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.

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.

Related corporations and trusts

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

  • KSBN RADIO INC

    C · BROADCAST RADIO STATION · WA · 50% owned · share of income -$7,464 · share of assets $136,500

  • KITZ RADIO INC

    C · BROADCAST RADIO STATIONS · WA · 50% owned · share of income -$161,110 · share of assets $255,458

  • KEEPANDBEARARMSCOM

    C · INTERNET WEBSITE · WA · 50% owned · share of income -$217 · share of assets $28

  • KBNP RADIO INC

    C · BROADCAST RADIO STATION · WA · 50% owned · share of income -$1,341 · share of assets $104,303

Provenance

Return type
form_990
Tax year
2024
Filed
5 August 2025
IRS schema version
2024v5.2
Source object
202512189349300001

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