Education in support of gun rights

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$36K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $694K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 0.5% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 11.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
28
named funders · $1.1M
Looks good: 28 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$472K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.4M
+44% vs prior year
Spent
$6.8M
To programs
82%
Net assets
$8.2M
By yearFY2020–FY2024
Revenue
$7.4M
FY2021▲ +44%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.1M
FY2021$7.4M
FY2022$6.8M
FY2023$9.1M
FY2024$9.0M
Expenses
$6.8M
FY2021▲ +90%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.6M
FY2021$6.8M
FY2022$7.0M
FY2023$7.8M
FY2024$8.8M
Net assets
$8.2M
FY2021▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.5M
FY2021$8.2M
FY2022$7.8M
FY2023$9.0M
FY2024$8.9M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $5.5M Management & general 3% · $209K Fundraising 15% · $1.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director/Vice Pres
$36,000Pt VII · Sec A
Director/Treasurer
$0Pt VII · Sec A
Director/Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director/President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Adam Kraut’s $200K as Executive Director is at the 79th percentile of top reported officer pay among 797 $1–10M civil rights & advocacy nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Adam Kraut$200,000$212,000———
Lauren Lesagonicz$165,250$140,000———
Matthew Coffey$122,000————
John Shields—$119,615———
Alan Gottlieb$36,000$36,000$36,000$36,000$36,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Second Amendment Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for education to protect and promote gun ownership rights.

Questions for Second Amendment Foundation

Tap to ask. Second Amendment Foundation sees how many people are interested.

Your first name shows with your question. Second Amendment Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

2 programs · $5.5M · in their own filed words · FY2021
01

Public education in support of gun rights, including the education of the public with regards to the bill of rights, the constitution and the involvement of fire arms in crime prevention.

$3.7Mprogram expense
02

Legal action in defense of gun owners, including constitutional challenge of laws in the courts. (excluding legal service performed pro bono).

$1.8Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 28 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$7.4M
Ln 12
Gifts and grantsLn 1h$7.3M
Investment incomeLn 3$21K
Other incomeLn 4–11$1K
Money outPt IX
$6.8M
Ln 25
Programscol B$5.5M
Managementcol C$209K
Fundraisingcol D$1.0M
Owns and owesPt X
$8.2M
net assets · Ln 32
Cash and savingsLn 1–2$6.3M
Total assetsLn 16$8.7M
LiabilitiesLn 26$472K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.3M
Investment incomeLn 3$21K
Other incomeLn 4–11$1K
Total revenueLn 12$7.4M
Assets in detailPt X, end of year
CashLn 1$3.7M
SavingsLn 2$2.6M
Cash and savings togetherLn 1–2$6.3M
InvestmentsLn 11–13$2.2M
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$14K
Total assetsLn 16$8.7M
LiabilitiesLn 26$472K
Net assetsLn 32$8.2M
OperationsPt I, VI
EmployeesI 514
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$5.7M$6.3M
InvestmentsLn 11–13$2.1M$2.2M
Land, buildings, equipmentLn 10c$7K$2K
Total assetsLn 16$7.9M$8.7M
LiabilitiesLn 26$412K$472K
Net assetsLn 32$7.5M$8.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$36K$25K$5K$5K
Other salaries and wagesLn 7$205K$205K
Other employee benefitsLn 9$52K$52K
Payroll taxesLn 10$22K$18K$4K
Legal feesLn 11b$1.8M$1.8M
Other fees for servicesLn 11g$613K$336K$73K$203K
Advertising and promotionLn 12$2.0M$2.0M
OccupancyLn 16$94K$71K$6K$17K
Conferences, conventions and meetingsLn 19$77K$76K$842
Depreciation, depletion and amortizationLn 22$8K$8K
Other expenses (24a–d)Ln 24$1.8M$994K$3K$797K
All other expensesLn 24e$74K$17K$57K$386
Total functional expensesLn 25$6.8M$5.5M$209K$1.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $9.0M$8.8M$261K$8.9M 990 PDF
FY2023 $9.1M$7.8M$1.3M$9.0M 990 PDF
FY2022 $6.8M$7.0M−$209K$7.8M 990 PDF
FY2021 Viewing $7.4M$6.8M$595K$8.2M 990 PDF
FY2020 $5.1M$3.6M$1.6M$7.5M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $7,369,700 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,111,883$7,347,473
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $20,044$20,857
I-11 Other revenuePrior year $1,400$1,370
I-12 Total revenuePrior year $5,133,327$7,369,700
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $307,856$315,039
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,260,246$6,459,502
I-18 Total expensesPrior year $3,568,102$6,774,541
I-19 Revenue less expensesPrior year $1,565,225$595,159
Part VI · Governance 8 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $7,369,700 across 5 lines filed
VIII-1f All other contributions, gifts and grants$7,347,473
VIII-1h Total contributions, gifts and grants$7,347,473
VIII-3 Investment incomeExcluded from tax $20,857$20,857
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,370$1,370
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $22,227$7,369,700
Part IX · Statement of functional expenses $6,774,541 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $25,200 · Management $5,400 · Fundraising $5,400$36,000
IX-7 Other salaries and wagesPrograms $204,958$204,958
IX-9 Other employee benefitsManagement $52,126$52,126
IX-10 Payroll taxesPrograms $18,269 · Management $3,686$21,955
IX-11b Legal feesPrograms $1,772,668$1,772,668
IX-11g Other fees for servicesPrograms $336,420 · Management $73,450 · Fundraising $203,216$613,086
IX-12 Advertising and promotionPrograms $2,026,567$2,026,567
IX-16 OccupancyPrograms $71,394 · Management $5,723 · Fundraising $16,752$93,869
IX-19 Conferences, conventions and meetingsPrograms $75,670 · Management $842$76,512
IX-22 Depreciation, depletion and amortizationManagement $8,079$8,079
IX-24 Other expenses (24a–d)Programs $994,362 · Management $2,696 · Fundraising $797,452$1,794,510
IX-24e All other expensesPrograms $16,522 · Management $57,303 · Fundraising $386$74,211
IX-25 Total functional expensesPrograms $5,542,030 · Management $209,305 · Fundraising $1,023,206$6,774,541
Part X · Balance sheet $8,657,410 assets, 14 lines filed
Asset lines not itemized here account for $50,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,955,911$3,709,576
X-2 Savings and temporary cash investmentsStart of year $3,714,934$2,606,684
X-4 Accounts receivableStart of year $17,995$0
X-9 Prepaid expenses and deferred chargesStart of year $2,982$35,545
X-10c Land, buildings and equipment, netStart of year $6,518$2,352
X-11 Publicly traded securitiesStart of year $593,360$708,707
X-12 Other securitiesStart of year $1,530,213$1,530,213
X-15 Other assetsStart of year $14,333$14,333
X-16 Total assetsStart of year $7,886,246$8,657,410
X-17 Accounts payable and accrued expensesStart of year $411,787$472,445
X-26 Total liabilitiesStart of year $411,787$472,445
X-27 Net assets without donor restrictionsStart of year $7,474,459$8,184,965
X-32 Total net assets or fund balancesStart of year $7,474,459$8,184,965
X-33 Total liabilities and net assetsStart of year $7,886,246$8,657,410
Part XI · Reconciliation of net assets $8,184,965 net assets at year end
XI-1 Total revenue$7,369,700
XI-2 Total expenses$6,774,541
XI-3 Revenue less expenses$595,159
XI-4 Net assets at start of year$7,474,459
XI-5 Net unrealized gains (losses) on investments$115,347
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,184,965

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.