efile Public Visual Render
ObjectId: 201722619349300507 - Submission: 2017-09-18
TIN: 53-0116130
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
16
Open to Public Inspection
Name of the organization
National Rifle Association of America
Employer identification number
53-0116130
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.........
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
.............
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
....................
5a
No
b
Any related organization?
.......................
5b
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
..................
6a
No
b
Any related organization?
......................
6b
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
..........................
8
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2016
Page 2
Schedule J (Form 990) 2016
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column (B) reported as deferred on prior Form 990
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
Wayne LaPierre
CEO and Executive Vice President
(i)
(ii)
1,165,062
-------------
150,000
-------------
43,904
-------------
19,610
-------------
43,763
-------------
1,422,339
-------------
-------------
2
Chris W Cox
Executive Director, NRAILA
(i)
(ii)
764,938
-------------
100,000
-------------
21,998
-------------
54,281
-------------
56,214
-------------
997,431
-------------
-------------
3
Robert K Weaver
Executive Director, General Operations
(i)
(ii)
650,112
-------------
100,000
-------------
114,401
-------------
18,978
-------------
39,489
-------------
922,980
-------------
-------------
4
Wilson H Phillips Jr
Treasurer
(i)
(ii)
524,396
-------------
100,000
-------------
172,490
-------------
19,610
-------------
23,788
-------------
840,284
-------------
-------------
5
John C Frazer
Secretary and General Counsel
(i)
(ii)
317,716
-------------
25,000
-------------
30,557
-------------
15,900
-------------
50,295
-------------
439,468
-------------
-------------
6
Todd Grable
Executive Director, Membership, Affinity and Licensing
(i)
(ii)
631,775
-------------
-------------
11,130
-------------
10,600
-------------
43,754
-------------
697,259
-------------
-------------
7
Tyler Schropp
Executive Director, Advancement
(i)
(ii)
492,991
-------------
125,000
-------------
3,950
-------------
15,900
-------------
48,974
-------------
686,815
-------------
-------------
8
Michael Marcellin
Managing Director, Affinity and Licensing
(i)
(ii)
26,434
-------------
600,852
-------------
-------------
16,209
-------------
2,404
-------------
645,899
-------------
-------------
9
Douglas Hamlin
Executive Director, Publications
(i)
(ii)
444,981
-------------
85,000
-------------
50,007
-------------
15,900
-------------
46,802
-------------
642,690
-------------
-------------
10
David Lehman
Deputy Executive Director, NRAILA
(i)
(ii)
388,431
-------------
50,000
-------------
61,990
-------------
19,610
-------------
3,571
-------------
523,602
-------------
-------------
11
Marion P Hammer
Director
(i)
(ii)
206,000
-------------
-------------
-------------
-------------
-------------
206,000
-------------
-------------
Schedule J (Form 990) 2016
Page 3
Schedule J (Form 990) 2016
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference
Explanation
Part I Line 1a
Charter travel was used on occasions when travel logistics or security concerns precluded other available options. Travel was properly excluded from taxable compensation. Certain compensation elements were grossed up. All tax gross ups were properly included in taxable compensation. Clubs are supposed to be used for business purposes. Clubs were properly excluded from taxable compensation.
Part I Line 4b
The NRA takes a full transparency posture for executive compensation. This comment provides context for the 457b and 457f plans. The NRA has an executive 457b deferred compensation retirement benefit plan for the benefit of certain employees. It is employee funded, not employer funded. The NRA also has a nonqualified 457f supplemental income retirement plan for the benefit of certain individuals. The 457f plan is employer funded. The NRA decides the benefit amount and timeframe for vesting of each participant using different factors particular to each relevant individual and his specific circumstances. Service costs included in deferred compensation are actuarially determined under FASB ASC 715. The 457f plan is designed to supplement the current tax qualified defined benefit pension plan where current limitations on benefits and employer contributions may be inadequate, and an employer sponsored supplemental income plan can best provide these select employees with the appropriate amount of income in the specific desired situation. 457f payouts are properly included in taxable wages and reported in W-2 income.
Part II Line Column Biii
Other reportable compensation in taxable wages includes 457b plan, fringe auto, group life insurance benefits, and 457f plan if applicable. Column C represents benefits that will not be paid until the future and includes the employer paid portion of the NRA defined benefit pension plan, 401k plan, and 457f plan if applicable. The NRA takes a full transparency posture for executive compensation.
Schedule J (Form 990) 2016
Additional Data
Software ID:
16000333
Software Version:
17.2.1.0