Nonprofit · EIN 47-2471253
FPC ACTION FOUNDATION
Tax-exempt · LAS VEGAS, NV 89149
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $517,735 | $734,454 | -$216,719 | $420,862 | $23,738 | $397,124 |
| December 31, 2024 | 990 | $407,462 | $850,147 | -$442,685 | $674,139 | $60,296 | $613,843 |
| December 31, 2023 | 990 | $812,073 | $961,904 | -$149,831 | $934,430 | $20,044 | $914,386 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $515,985
- Program service revenue
- $1,750
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $221,497
- Other salaries and wages
- $212,763
- Salaries, compensation and benefits (total)
- $502,183
- Professional fundraising fees
- $86,182
- Legal fees
- $17,748
- Accounting fees
- $8,200
- Occupancy
- $3,693
- Travel
- $33,550
- Program services (functional)
- $470,071
- Management and general (functional)
- $72,976
- Fundraising (functional)
- $191,407
Balance sheet and other
- Total assets, start of year
- $674,139
- Total assets, end of year
- $420,862
- Total liabilities, end of year
- $23,738
- Net assets, end of year
- $397,124
- Net assets without donor restrictions
- $397,124
- Gross receipts
- $517,735
- Employees
- 3
- Volunteers
- 3
- Year formed
- 2014
- State of legal domicile
- DE
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CODY WISNIEWSKI | PRESIDENT Officer | 40 | $202,678 | $18,818 |
| DAVID RICH | OPERATIONS MANAGER Highest-paid employee | 40 | $107,137 | $15,694 |
| ROBERT ROMANO | LEGAL COORDINATOR Highest-paid employee | 40 | $100,253 | $13,673 |
| BRANDON COMBS | CHAIRMAN Trustee or director | 10 | $0 | $0 |
| HOWARD WILNER | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| KYLE KENNINGTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CODY WISNIEWSKI | VP/GC THRU 3/24, PRESIDENT FROM 3/24 Officer | 40 | $183,151 | $17,229 |
| JONATHAN JENSEN | DIRECTOR/SECRETARY THRU 03/24 Trustee or director, Officer | 2 | $11,580 | $579 |
| BRANDON COMBS | PRESIDENT THRU 3/24, CHAIR FROM 3/24 Trustee or director, Officer | 10 | $7,680 | $0 |
| JEFFREY SILVESTER | VP/DIRECTOR 1/24 - 1/24 Trustee or director, Officer | 2 | $0 | $0 |
| HOWARD WILNER | DIR/TREAS THRU 3/24, SEC/TREAS FROM 3/24 Trustee or director, Officer | 2 | $0 | $0 |
| KYLE KENNINGTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH GREENLEE | SENIOR ATTORNEYDIR OF Key employee | 40 | $181,660 | $9,083 |
| CODY WISNIEWSKI | VP Programs GC Key employee | 40 | $149,060 | $6,415 |
| BRANDON COMBS | ChairmanPresident Trustee or director, Officer | 10 | $31,800 | $0 |
| JONATHAN JENSEN | DirectorSecretary Trustee or director | 2 | $15,900 | $0 |
| JEFFREY SILVESTER | VicePresidentDir Trustee or director, Officer | 2 | $0 | $0 |
| HOWARD WILNER | DirectorTreasurer Trustee or director, Officer | 2 | $0 | $0 |
| KYLE KENNINGTON | Director Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5550 PAINTED MIRAGE RD STE 320, LAS VEGAS, NV 89149-4584
- In care of
- % HOWARD WILNER
- Mailing address (990-N for 2014)
- 970 Reserve Drive Suite 111, Roseville CA 95678
- Principal officer (990 for 2025)
- CODY WISNIEWSKI, 5550 PAINTED MIRAGE ROAD STE 320, LAS VEGAS, NV 89149
- Principal officer (990-N for 2014)
- Brandon Combs, 970 Reserve Drive Suite 111, Roseville CA 95678
- Signed the 990
- HOWARD WILNER, TREASURER
- Phone
- (855) 422-7522
- Website
- www.firearmsfoundation.org
- Return prepared by
- Alta CPA GroupLLC
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.
Program accomplishments
- 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 COURTSExpenses $470,071 · revenue $1,750
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 | 990 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
- 47-2471253
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R60)
- Assets (IRS master file)
- $420,862
- Income (IRS master file)
- $517,735
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $517,735 | $734,454 | $420,862 | XML |
| 990 | December 2024 | $407,462 | $850,147 | $674,139 | XML |
| 990 | December 2023 | $812,073 | $961,904 | $934,430 | XML |
| 990 | December 2022 | $2,126,196 | $1,453,684 | $1,090,023 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
| 990-N for 2014 Officer: Brandon Combs | October 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 47-2471253).
Questions about FPC ACTION FOUNDATION
- What is the EIN of FPC ACTION FOUNDATION?
- The employer identification number (EIN) of FPC ACTION FOUNDATION is 47-2471253.
- Is FPC ACTION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to FPC ACTION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FPC 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 FPC ACTION FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FPC ACTION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FPC ACTION FOUNDATION?
- The 990 for the year ended December 31, 2025 names CODY WISNIEWSKI.
- Who are the officers and directors of FPC ACTION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 3 received compensation from the organization, the highest $202,678 (CODY WISNIEWSKI, PRESIDENT).
- How much revenue does FPC ACTION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $517,735, expenses of $734,454 and total assets of $420,862 at year end.
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All nonprofits in LAS VEGAS · Nevada · Civil rights, social action and advocacy