Skip to content
Nonprofiteer
← THE 1791 FOUNDATION INC

Form 990 for tax year 2024

Filed by THE 1791 FOUNDATION INC.

Totals

Total revenue
$42,527,486
Total expenses
$32,344,623
Contributions and grants received
$21,876,099
Grants paid
$17,507,041
Program service revenue
$20,455
Investment income
$5,275,019
Other revenue
$15,355,913
Total assets, end of year
$212,153,903
Total liabilities, end of year
$9,804,256
Net assets or fund balances, end of year
$202,349,647
Program services expenses (Part IX)
$20,384,612
Management and general expenses
$4,274,114
Fundraising expenses
$7,685,897
Program service expenses (Part III)
$20,384,612

Program services were 63.0% 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.

  • 1a · Federated campaigns

    $58,255

  • 1c · Fundraising events

    $9,690,342

  • 1f · All other contributions, gifts and grants

    $12,127,502

  • 1g · Noncash contributions included above

    $4,868,106

  • 2a · Program service revenue: Firearms Law Seminar

    total $20,455 · related or exempt $20,455

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,566,410 · excluded $3,566,410

  • 6a · Gross rents

    real property $607,404

  • 6b · Less rental expenses

    real property $732,858

  • 6c · Rental income or loss

    real property -$125,454 · personal property $0

  • 6d · Net rental income or loss

    total -$125,454 · excluded -$125,454

  • 7a · Gross sales of assets other than inventory

    securities $4,794,444

  • 7b · Less cost or other basis and sales expenses

    securities $3,085,835

  • 7c · Gain or loss

    securities $1,708,609 · other assets $0

  • 7d · Net gain or loss

    total $1,708,609 · excluded $1,708,609

  • 8a · Fundraising events: gross income

    $15,367,070

  • 8a · Fundraising events: contributions included on line 1c

    $9,690,342

  • 8b · Fundraising events: direct expenses

    $11,780,836

  • 8c · Net income from fundraising events

    total $3,586,234 · excluded $3,586,234

  • 9a · Gaming: gross income

    $25,386,659

  • 9b · Gaming: direct expenses

    $13,498,045

  • 9c · Net income from gaming

    total $11,888,614 · excluded $11,888,614

  • 11a · Other revenue: MISCELLANEOUS

    total $6,519 · excluded $6,519

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $6,519

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $17,477,041 · program services $17,477,041

  • 2 · Grants to domestic individuals

    total $30,000 · program services $30,000

  • 11a · Fees: management

    total $8,441,303 · program services $2,055,356 · management and general $1,075,231 · fundraising $5,310,716

  • 11b · Fees: legal

    total $2,409,825 · program services $60,000 · management and general $2,349,825 · fundraising $0

  • 11c · Fees: accounting

    total $114,481 · management and general $114,481

  • 11f · Fees: investment management

    total $509,866 · management and general $509,866

  • 11g · Fees: other

    total $3,850 · program services $0 · management and general $3,850 · fundraising $0

  • 12 · Advertising and promotion

    total $450,516 · fundraising $450,516

  • 13 · Office expenses

    total $221,485 · program services $70,166 · management and general $18,569 · fundraising $132,750

  • 14 · Information technology

    total $21,011 · program services $21,011

  • 16 · Occupancy

    total $180,000 · program services $34,200 · management and general $104,400 · fundraising $41,400

  • 17 · Travel

    total $1,045,399 · program services $329,526 · management and general $9,695 · fundraising $706,178

  • 19 · Conferences, conventions and meetings

    total $81,922 · program services $70,861 · management and general $11,061

  • 22 · Depreciation, depletion and amortization

    total $523,967 · program services $113,600 · management and general $24,465 · fundraising $385,902

  • 24a · Other expenses: FNRA OPERATING EXPENSES

    total $739,984 · program services $79,585 · management and general $25,634 · fundraising $634,765

  • 24b · Other expenses: PAYMENTS TO ANNUITANTS

    total $42,472 · program services $42,472

  • 24c · Other expenses: TAXES AND FEES

    total $23,960 · management and general $22,602 · fundraising $1,358

  • 24d · Other expenses: VEHICLE DONATION PROGRAM

    total $13,492 · fundraising $13,492

  • 24e · All other expenses

    total $14,049 · program services $794 · management and general $4,435 · fundraising $8,820

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $28,855,285 · end of year $29,983,052

  • 3 · Pledges and grants receivable

    beginning of year $1,811,693 · end of year $1,547,122

  • 4 · Accounts receivable

    beginning of year $386,876 · end of year $419,799

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $5,751,857 · end of year $5,784,590

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

    $24,603,672

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

    $2,881,325

  • 10c · Land, buildings and equipment, net

    beginning of year $22,440,390 · end of year $21,722,347

  • 11 · Investments: publicly traded securities

    beginning of year $102,480,738 · end of year $115,848,998

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $32,492,655 · end of year $36,847,995

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,530,518 · end of year $2,215,320

  • 18 · Grants payable

    beginning of year $339,008 · end of year $675,461

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $8,029,799 · end of year $6,913,475

  • 27 · Net assets without donor restrictions

    beginning of year $29,052,820 · end of year $33,930,369

  • 28 · Net assets with donor restrictions

    beginning of year $154,267,349 · end of year $168,419,278

Mission and programs · 2024

Mission

SUPPORT FIREARM-RELATED PUBLIC INTEREST ACTIVITIES TO DEFEND AND FOSTER THE SECOND AMENDMENT RIGHT OF LAW-ABIDING AMERICANS. PROMOTE FIREARMS AND HUNTING SAFETY, ENHANCE MARKSMANSHIPS SKILLS OF SHOOTING SPORTS PARTICIPANTS, AND EDUCATE THE GENERAL PUBLIC ABOUT FIREARMS IN THEIR HISTORIC, TECHNOLOGICAL AND ARTISTIC CONTEXT.

Activities or mission (Part I)

AWARDED OVER 2,700 GRANTS DURING 2024 IN SUPPORT OF FIREARM-RELATED PUBLIC INTEREST ACTIVITIES OF VARIOUS CONSTITUENCIES THROUGHOUT THE UNITED STATES INCLUDING YOUTH, WOMEN AND MEN.

  • THE NRA FOUNDATION FINANCIALLY SUPPORTS PROGRAMS THAT PROVIDE DIRECT COMMUNITY SUPPORT, INCLUDING: EDDIE EAGLE GUNSAFE PROGRAM FOR CHILDREN; PARTNERS IN SHOOTING, WORKING WITH INDIVIDUALS WITH PHYSICAL DISABILITIES IN THE SHOOTING SPORTS; REFUSE TO BE A VICTIM PROGRAM TRAINING WOMEN ON HOW TO AVOID BEING THE VICTIM OF A CRIME; WILDLIFE AND NATURAL RESOURCE CONSERVATION GOALS, SUCH AS HUNTERS FOR THE HUNGRY; ENVIRONMENT CONSERVATION AND HUNTING OUTREACH (ECHO); YOUTH HUNTER EDUCATION CHALLENGE (YHEC); NATIONAL SCHOOL SHIELD; BASIC FIREARMS TRAINING AND SAFETY COURSES; MARKSMANSHIP QUALIFICATION PROGRAMS; INSTRUCTOR AND RANGE SAFETY OFFICER CERTIFICATIONS; AND LAW ENFORCEMENT TRAINING. BOY SCOUTS AND 4-H GROUPS ARE AMONG THE MOST FREQUENT RECIPIENTS OF FUNDING - FOR MERIT BADGE, HUNTER EDUCATION AND SAFETY TRAINING. NUMEROUS PROGRAMS BENEFIT MEN, WOMEN AND YOUTH ACROSS THE COUNTRY.

    Expenses $20,320,813 · Grants $17,507,041

  • THE NRA FOUNDATION'S NATIONAL FIREARMS LAW SEMINAR IS CONDUCTED ANNUALLY AND IS AN OPPORTUNITY FOR ATTORNEYS WHO REPRESENT FIREARMS OWNERS AND FIREARMS-RELATED BUSINESSES TO MEET AND DISCUSS LEGAL ISSUES AND THEORIES RELEVANT TO THIS EXPANDING AREA OF THE LAW. A NATIONALLY-RENOWNED FACULTY IS ALWAYS ON HAND TO ADDRESS A BROAD RANGE OF FIREARMS-RELATED ISSUES.

    Expenses $63,799 · Revenue $20,455

As filed on the 2024 return.

Listed in Part VII

  • RONNIE G BARRETT

    VICE PRESIDENT & BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • TOM KING

    PRESIDENT & BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    14 + 13 related

  • ANNE DRAPER

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BARBARA RUMPEL

    BOARD TRUSTEE STARTED 05/15/2024

    Total calculated
    $0
    Hours/week
    3 + 6 related

  • BLAINE WADE

    BOARD TRUSTEE STARTED 05/15/2024

    Total calculated
    $0
    Hours/week
    0.5 + 3 related

  • CAROLYN D MEADOWS

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • GREER JOHNSON

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • J WILLIAM CARTER

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3.6 related

  • JAMES W PORTER II

    BOARD TRUSTEE UNTIL 05/15/2024

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • JOEL FRIEDMAN

    BOARD TRUSTEE STARTED 05/15/2024

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JOSEPH GREGORY

    BOARD TRUSTEE UNTIL 11/18/2024

    Total calculated
    $0
    Hours/week
    1

  • KEVIN HOGAN

    BOARD TRUSTEE UNTIL 12/27/2024

    Total calculated
    $0
    Hours/week
    1

  • MARIA HEIL

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    5 + 25 related

  • REGIS J SYNAN

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • SCOTT L BACH

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    5 + 15 related

  • STEPHEN R PLASTER

    BOARD TRUSTEE STARTED 12/18/2024

    Total calculated
    $0
    Hours/week
    1

  • WILLES K LEE

    BOARD TRUSTEE UNTIL 05/15/2024

    Total calculated
    $0
    Hours/week
    0 + 18 related

  • ANDREW A ARULANANDAM

    EX OFFICIO UNTIL 05/19/2024

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

    Schedule J breakdown matched by us

    Base
    $0 + $407,409 related
    Bonus
    $0
    Other
    $0 + $4,238 related
    Deferred
    $0 + $13,230 related
    Nontaxable benefits
    $0 + $5,087 related
    Filer's total
    $0 + $429,964 related

  • BOB BARR

    EX OFFICIO STARTED 05/20/2024

    Total calculated
    $0
    Hours/week
    5 + 30 related

  • CHARLES L COTTON

    EX OFFICIO UNTIL 05/20/2024

    Total calculated
    $0
    Hours/week
    0 + 26 related

  • DOUGLAS J HAMLIN

    EX OFFICIO FROM 05/20/2024 TO 08/23/2024

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

    Schedule J breakdown matched by us

    Base
    $0 + $494,903 related
    Bonus
    $0
    Other
    $0 + $49,325 related
    Deferred
    $0 + $13,800 related
    Nontaxable benefits
    $0 + $65,497 related
    Filer's total
    $0 + $623,525 related

  • JAMES P CARTER

    EXECUTIVE DIRECTOR, OFFICE OF ADVANCEMENT STARTED 08/19/2024

    Total calculated
    $129,594
    From this org
    $0
    From related orgs
    $127,459
    Other
    $2,135
    Hours/week
    20 + 30 related

  • RUTHANN M SPRAGUE

    SECRETARY, & ASSISTANT DIRECTOR, NRA FOUNDATION GRANT OUTREACH & STRATEGY

    Total calculated
    $114,511
    From this org
    $0
    From related orgs
    $88,198
    Other
    $26,313
    Hours/week
    40

  • SONYA B ROWLING

    TREASURER

    Total calculated
    $435,381
    From this org
    $0
    From related orgs
    $415,470
    Other
    $19,911
    Hours/week
    10 + 40 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

  • TYLER T SCHROPP

    EXECUTIVE DIRECTOR UNTIL 08/01/2024

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

    Schedule J breakdown matched by us

    Base
    $0 + $469,865 related
    Bonus
    $0
    Other
    $0 + $417,958 related
    Deferred
    $0 + $13,800 related
    Nontaxable benefits
    $0 + $44,306 related
    Filer's total
    $0 + $945,929 related

  • WAYNE R LAPIERRE

    EX OFFICIO UNTIL 01/31/2024

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

    Schedule J breakdown matched by us

    Base
    $0 + $277,717 related
    Bonus
    $0
    Other
    $0 + $856,312 related
    Deferred
    $0 + $11,280 related
    Nontaxable benefits
    $0 + $5,924 related
    Filer's total
    $0 + $1,151,233 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 NRA FOUNDATION RELIED ON A RELATED ORGANIZATION'S PROCESSES TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS. SUCH PROCESSES UTILIZE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES, COMPARABILITY DATA, AND ULTIMATE APPROVAL BY THE BOARD OF DIRECTORS. ALL DECISIONS ARE PROPERLY DOCUMENTED. FOR COMPENSATION PAID TO THE TREASURER AND THE EX OFFICIO BOARD TRUSTEE, THE RELATED ORGANIZATION UTILIZED A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION SURVEYS AND STUDIES, COMPARABILITY DATA, AND ULTIMATE APPROVAL BY THE RELATED ORGANIZATION'S BOARD OR COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED.
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 AMOUNT FOR MR. LAPIERRE INCLUDED $37,065 457(F) DISBURSEMENT. THE AMOUNT FOR MR. SCHROPP INCLUDED $355,497 457(F) DISBURSEMENT.
Schedule J, Part II, Column (B) OTHER REPORTABLE COMPENSATION
OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. LAPIERRE INCLUDED $2,039 GROUP LIFE INSURANCE, $811,425 457(B) PAYOUT, $37,065 457(F) DISBURSEMENT, $2,654 457(B) PLAN, AND $3,129 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SCHROPP INCLUDED $3,582 GROUP LIFE INSURANCE, $51,879 457(B) PAYOUT, $355,497 457(F) DISBURSEMENT, AND $7,000 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. HAMLIN INCLUDED $15,425 GROUP LIFE INSURANCE, $23,000 457(B) PLAN, AND $10,900 TAXABLE PERSONAL EXPENSES.
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

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.

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
202523149349304562

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.