Nra Freedom Action Foundation

Nonprofit profile at a glance

EIN
261277941
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Fairfax, VA, USA
Phone
7032671000
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support

Official website

Reported finances

Revenue
$810,493
Expenses
$1,531,688
Assets
$2,779,985
Liabilities
$54,922

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JOHN S COMMERFORD (PRESIDENT STARTED 12/03/2024)
  • RANDY J KOZUCH (PRESIDENT UNTIL 12/02/2024)

Highest reported compensation

  • RANDY J KOZUCH (PRESIDENT UNTIL 12/02/2024): $555,116 total reported compensation
  • SONYA B ROWLING (TREASURER): $435,381 total reported compensation
  • JENNIFER L BRIEMANN (DIRECTOR STARTED 11/07/2024): $380,918 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate citizens with respect to: their individual rights as citizens, the importance of the second amendment to the constitution of the united states and their respective rights thereunder, and the role of america's courts in protecting such rights; engage in nonpartisan voter registration; and participate in any other activities relating to the second amendment as are appropriate.

What it reported doing in 2024

The nra freedom action foundation makes grants to defray the cost of eligible litigation efforts pertaining to defense of the right to keep and bear arms and related rights secured by law and by the second amendment to our united states constitution. The nra freedom action foundation also reaches out to all americans, without regard to party affiliation or political orientation, through digital media to educate on the meaning of the second amendment and the importance of voter registration. Through these nonpartisan efforts, the nra freedom action foundation strives to protect our human and civil rights, educate the public, reach all socioeconomic groups and inspire and communicate with the next generation on the importance of the second amendment and of exercising the right to vote.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 75
  • Accountability: 32
  • Sustainability: 28
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: $96.11 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -89%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -10.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.4% of spending went to programs
  • Governance: 0 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $555K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 10 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.