Second Amendment Legacy Foundation Inc

Nonprofit profile at a glance

EIN
814420192
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Mountain Home, AR, USA
Phone
8704046556
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$80,530
Expenses
$65,062
Assets
$48,126

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ANDY HUDSON (PRESIDENT)

People named in this filing

  • ANDY HUDSON (PRESIDENT)
  • ED NICHOLES (VICE PRESIDE)
  • DOUG GREGG (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To preserve american values and traditions by investing in the next generation of leaders. To support local youth and adult shooting sports, hunter and gun safety programs, and community organizations like law enforcement and fire departments through grants and scholarships.

What it reported doing in 2025

Banquent - live and silent auction funds were given to local organizations to purchase air rifles and ammo.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 19.2%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 78.2% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 37.8% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 38.3% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $65K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.