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FPC ACTION FOUNDATION

EIN 47-2471253 LAS VEGAS, NV

Revenue 2025
$517,735
Expenses 2025
$734,454

Program services were 64.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
R60
Classification
1200
Street
5550 PAINTED MIRAGE RD STE 320

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

6 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 320). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Cody 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 Rich

    OPERATIONS MANAGER

    Total calculated
    $122,831
    From this org
    $107,137
    From related orgs
    $0
    Other
    $15,694
    Hours/week
    40

  • Robert Romano

    LEGAL COORDINATOR

    Total calculated
    $113,926
    From this org
    $100,253
    From related orgs
    $0
    Other
    $13,673
    Hours/week
    40

  • Brandon Combs

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    10

  • Howard Wilner

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Kyle 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $517,735
    Expenses
    $734,454
    Contributions
    $515,985
    Grants paid
    $0
  • 2024
    Revenue
    $407,462
    Expenses
    $850,147
    Contributions
    $407,462
    Grants paid
    $0
  • 2023
    Revenue
    $812,073
    Expenses
    $961,904
    Contributions
    $812,073
    Grants paid
    $101,900
  • 2022
    Revenue
    $2,126,196
    Expenses
    $1,453,684
    Contributions
    $2,090,379
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,443,423
    Expenses
    $1,111,804
    Assets (EOY)
    $419,439

  • 2020 · 990

    Revenue
    $824,836
    Expenses
    $964,831
    Assets (EOY)
    $86,041

  • 2019 · 990

    Revenue
    $573,845
    Expenses
    $469,362
    Assets (EOY)
    $225,887

  • 2018 · 990-EZ

    Revenue
    $189,943
    Expenses
    $171,485
    Assets (EOY)
    $121,404

  • 2017 · 990-EZ

    Revenue
    $154,787
    Expenses
    $91,428
    Assets (EOY)
    $102,946

  • 2016 · 990-EZ

    Revenue
    $108,569
    Expenses
    $92,665
    Assets (EOY)
    $39,587

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2014

Tax period
1 November 2014 to 31 October 2015
Principal officer
Brandon Combs
Mailing address
970 Reserve Drive Suite 111Roseville CA 95678
Website
www.firearmsfoundation.org

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

Where these grants went next →

Grants received

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

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.