Nonprofit · EIN 26-1277941
NRA FREEDOM ACTION FOUNDATION
Tax-exempt · FAIRFAX, VA 22030
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $810,493 | $1,531,688 | -$721,195 | $2,779,985 | $54,922 | $2,725,063 |
| December 31, 2023 | 990 | $885,186 | $1,045,744 | -$160,558 | $3,424,749 | $64,235 | $3,360,514 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $805,858
- Program service revenue
- $0
- Investment income
- $4,635
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,492,500
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $17,700
- Program services (functional)
- $1,492,500
- Management and general (functional)
- $30,803
- Fundraising (functional)
- $8,385
Balance sheet and other
- Total assets, start of year
- $3,424,749
- Total assets, end of year
- $2,779,985
- Total liabilities, end of year
- $54,922
- Net assets, end of year
- $2,725,063
- Net assets without donor restrictions
- $1,830,035
- Net assets with donor restrictions
- $895,028
- Gross receipts
- $810,493
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2008
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RANDY J KOZUCH | PRESIDENT UNTIL 12/02/2024 Trustee or director, Officer | 1 | $0 | $496,167 | $58,949 |
| SONYA B ROWLING | TREASURER Trustee or director, Officer | 1 | $0 | $415,470 | $19,911 |
| JENNIFER L BRIEMANN | DIRECTOR STARTED 11/07/2024 Trustee or director, Officer | 1 | $0 | $322,234 | $58,684 |
| THOMAS R TEDRICK | SECRETARY Trustee or director, Officer | 17 | $0 | $291,636 | $38,738 |
| JOHN S COMMERFORD | PRESIDENT STARTED 12/03/2024 Trustee or director, Officer | 1 | $0 | $256,923 | $34,339 |
| BRIAN CALABRESE | DIRECTOR UNTIL 11/07/2024 Trustee or director | 1 | $0 | $262,015 | $20,919 |
| JOSH R SAVANI | DIRECTOR Trustee or director, Officer | 1 | $0 | $214,038 | $27,538 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SONYA B ROWLING | TREASURER Trustee or director, Officer | 1 | $0 | $413,420 | $39,656 |
| RANDY J KOZUCH | PRESIDENT STARTED 03/03/2023 Trustee or director, Officer | 1 | $0 | $399,629 | $51,979 |
| THOMAS R TEDRICK | SECRETARY Trustee or director, Officer | 1 | $0 | $358,273 | $39,769 |
| BRIAN P CALABRESE | DIRECTOR Trustee or director | 1 | $0 | $252,002 | $18,765 |
| JOSHUA R SAVANI | DIRECTOR Trustee or director | 1 | $0 | $208,664 | $21,987 |
| JASON M OUIMET | PRESIDENT UNTIL 03/03/2023 Trustee or director, Officer | 1 | $0 | $155,213 | $16,598 |
Address and contacts
- Address (IRS master file)
- 11250 WAPLES MILL RD, FAIRFAX, VA 22030-7550
- In care of
- % MICHAEL J ERSTLING
- Principal officer (990 for 2024)
- MICHAEL J ERSTLING, 11250 Waples Mill Road, Fairfax, VA 22030
- Signed the 990
- MICHAEL J ERSTLING, TREASURER
- Phone
- (703) 267-1000
- Website
- www.nrafaf.org
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.
Program accomplishments
- 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.Expenses $1,492,500 · grants $1,492,500
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1277941
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R116)
- Assets (IRS master file)
- $2,779,985
- Income (IRS master file)
- $810,493
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $810,493 | $1,531,688 | $2,779,985 | XML |
| 990 | December 2023 | $885,186 | $1,045,744 | $3,424,749 | XML |
| 990 | December 2022 | $1,014,589 | $507,077 | $3,909,191 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1277941).
Questions about NRA FREEDOM ACTION FOUNDATION
- What is the EIN of NRA FREEDOM ACTION FOUNDATION?
- The employer identification number (EIN) of NRA FREEDOM ACTION FOUNDATION is 26-1277941.
- Is NRA FREEDOM ACTION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to NRA FREEDOM ACTION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NRA FREEDOM ACTION FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NRA FREEDOM ACTION FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NRA FREEDOM ACTION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NRA FREEDOM ACTION FOUNDATION?
- The 990 for the year ended December 31, 2024 names MICHAEL J ERSTLING.
- Who are the officers and directors of NRA FREEDOM ACTION FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does NRA FREEDOM ACTION FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $810,493, expenses of $1,531,688 and total assets of $2,779,985 at year end.
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All nonprofits in FAIRFAX · Virginia · Civil rights, social action and advocacy