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ObjectId: 202443189349307909 - Submission: 2024-11-13
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.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
23
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 on 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 on 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
Yes
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) 2023
Page 2
Schedule J (Form 990) 2023
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, 1099-MISC compensation, and/or 1099-NEC
(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
MARION P HAMMER
BOARD DIRECTOR
(i)
(ii)
220,000
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
220,000
-------------
0
0
-------------
0
2
JOSEPH P DEBERGALIS JR
EXECUTIVE DIRECTOR GO UNTIL 12/06/2023
(i)
(ii)
424,423
-------------
0
0
-------------
0
39,459
-------------
0
13,200
-------------
0
6,160
-------------
0
483,242
-------------
0
0
-------------
0
3
JOHN C FRAZER
SECRETARY
(i)
(ii)
281,665
-------------
0
0
-------------
0
20,086
-------------
0
11,520
-------------
0
48,124
-------------
0
361,395
-------------
0
0
-------------
0
4
WAYNE R LAPIERRE
EXECUTIVE VICE PRESIDENT
(i)
(ii)
1,004,774
-------------
0
0
-------------
0
171,070
-------------
0
49,950
-------------
0
59,730
-------------
0
1,285,524
-------------
0
0
-------------
0
5
SONYA B ROWLING
TREASURER AND CFO
(i)
(ii)
396,950
-------------
0
0
-------------
0
16,470
-------------
0
29,445
-------------
0
10,211
-------------
0
453,076
-------------
0
0
-------------
0
6
ANDREW A ARULANANDAM
EXECUTIVE DIRECTOR GO STARTED 12/06/2023
(i)
(ii)
310,152
-------------
0
0
-------------
0
4,567
-------------
0
12,460
-------------
0
6,070
-------------
0
333,249
-------------
0
0
-------------
0
7
RANDY J KOZUCH
EXECUTIVE DIRECTOR ILA STARTED 03/03/2023
(i)
(ii)
345,646
-------------
0
0
-------------
0
53,983
-------------
0
10,508
-------------
0
41,471
-------------
0
451,608
-------------
0
0
-------------
0
8
JASON M OUIMET
EXECUTIVE DIRECTOR ILA UNTIL 03/03/2023
(i)
(ii)
152,838
-------------
0
0
-------------
0
2,375
-------------
0
0
-------------
0
16,598
-------------
0
171,811
-------------
0
0
-------------
0
9
TODD A GRABLE
EXECUTIVE DIRECTOR, MEMBERSHIP UNTIL 09/12/2022
(i)
(ii)
0
-------------
0
0
-------------
0
435,000
-------------
0
0
-------------
0
0
-------------
0
435,000
-------------
0
0
-------------
0
10
DOUGLAS J HAMLIN
EXECUTIVE DIRECTOR, PUBLICATIONS
(i)
(ii)
414,480
-------------
0
80,928
-------------
0
41,454
-------------
0
13,200
-------------
0
17,241
-------------
0
567,303
-------------
0
0
-------------
0
11
DEREK S ROBINSON
MANAGING DIRECTOR, MEMBERSHIP
(i)
(ii)
236,710
-------------
0
16,417
-------------
0
2,622
-------------
0
10,565
-------------
0
49,304
-------------
0
315,618
-------------
0
0
-------------
0
12
TYLER T SCHROPP
EXECUTIVE DIRECTOR, ADVANCEMENT
(i)
(ii)
604,830
-------------
0
0
-------------
0
172,219
-------------
0
13,200
-------------
0
70,004
-------------
0
860,253
-------------
0
0
-------------
0
13
THOMAS R TEDRICK
MANAGING DIRECTOR FINANCE
(i)
(ii)
347,264
-------------
0
0
-------------
0
11,009
-------------
0
13,200
-------------
0
26,569
-------------
0
398,042
-------------
0
0
-------------
0
14
VANESSA B SHAHIDI
CHIEF OF STAFF
(i)
(ii)
277,500
-------------
0
0
-------------
0
20,153
-------------
0
7,768
-------------
0
3,059
-------------
0
308,480
-------------
0
0
-------------
0
15
MICHAEL J ERSTLING
DIRECTOR OF FINANCE
(i)
(ii)
234,830
-------------
0
0
-------------
0
2,322
-------------
0
10,000
-------------
0
66,223
-------------
0
313,375
-------------
0
0
-------------
0
16
MARSHALL J FLEMION
MANAGING DIRECTOR, INTEGRATED MARKETING
(i)
(ii)
182,462
-------------
0
53,544
-------------
0
19,912
-------------
0
0
-------------
0
30,654
-------------
0
286,572
-------------
0
0
-------------
0
17
CHRISTOPHER G KOPACKI
MANAGING DIRECTOR UNTIL 10/02/2023
(i)
(ii)
213,923
-------------
0
0
-------------
0
79,032
-------------
0
9,349
-------------
0
2,213
-------------
0
304,517
-------------
0
0
-------------
0
Schedule J (Form 990) 2023
Page 3
Schedule J (Form 990) 2023
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
Schedule J, Part I, Line 1a First-class or charter travel
CHARTER TRAVEL WAS USED ON OCCASIONS WHEN SECURITY CONCERNS PRECLUDED OTHER AVAILABLE OPTIONS. SUCH TRAVEL WAS, THEREFORE, PROPERLY EXCLUDED FROM TAXABLE COMPENSATION.
Schedule J, Part I, Line 4a Severance or change-of-control payment
TODD A GRABLE, FORMER EXECUTIVE DIRECTOR, MEMBERSHIP, ENDED HIS EMPLOYMENT ON SEPTEMBER 12, 2022, AND RECEIVED TAXABLE COMPENSATION OF $400,000 AS PART OF A SEVERANCE AGREEMENT AND $35,000 AS PART OF A SETTLEMENT AGREEMENT.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE NRA HAS DEFERRED COMPENSATION RETIREMENT BENEFIT PLANS FOR CERTAIN EMPLOYEES AND NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS FOR CERTAIN EMPLOYEES. FOR NONQUALIFIED PLANS, THE FILING ORGANIZATION DECIDES THE BENEFIT AMOUNT AND TIMEFRAME FOR VESTING OF EACH PARTICIPANT USING DIFFERENT FACTORS PARTICULAR TO EACH RELEVANT INDIVIDUAL AND HIS OR HER SPECIFIC CIRCUMSTANCES. PAYOUTS ARE PROPERLY INCLUDED IN TAXABLE WAGES AND REPORTED IN W-2 INCOME. THE AMOUNTS FOR MESSRS. LAPIERRE AND SCHROPP INCLUDE 457(F) DISBURSEMENTS OF $112,612 AND $154,079, RESPECTIVELY.
Schedule J, Part I, Line 3 Methods used to establish the compensation
COMPENSATION OF THE NRA'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED BY METHODS INCLUDING COMPENSATION SURVEYS AND STUDIES, AND COMPARABILITY DATA. COMPENSATION OF THE TOP MANAGEMENT OFFICIAL MUST BE APPROVED BY THE BOARD OF DIRECTORS, BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE. ALL DECISIONS ARE PROPERLY DOCUMENTED.
Schedule J, Part II, Column (B)(i) MARION P. HAMMER
DURING THE TAX YEAR ENDED DECEMBER 31, 2023, THE NRA MADE PAYMENTS TO MARION P. HAMMER PURSUANT TO A CONSULTING AGREEMENT THAT REQUIRED HER TO PROVIDE ADVICE, ANALYSIS, AND OTHER DUTIES REASONABLY ASSIGNED. THE CONSULTING AGREEMENT WAS LATER TERMINATED, AND THE NRA IS UNDERTAKING AN ANALYSIS TO DETERMINE WHETHER IT RECEIVED FAIR VALUE FOR CONSULTING SERVICES PURPORTEDLY RENDERED UNDER THE CONTRACT.
Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION
OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. LAPIERRE INCLUDED $112,612 457(F) PLAN, $23,484 GROUP LIFE INSURANCE, $22,500 457(B) PLAN, AND $12,474 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. SCHROPP INCLUDED $6,140 GROUP LIFE INSURANCE, $154,079 457(F) DISBURSEMENT, AND $12,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. HAMLIN INCLUDED $12,954 GROUP LIFE INSURANCE, $22,500 457(B) PLAN, AND $6,000 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. DEBERGALIS INCLUDED $3,548 GROUP LIFE INSURANCE, $22,500 457(B) PLAN, AND $13,411 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MRS. ROWLING INCLUDED $2,070 GROUP LIFE INSURANCE AND $14,400 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. KOZUCH INCLUDED $22,983 GROUP LIFE INSURANCE, $22,500 457(B) PLAN, AND $8,500 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. GRABLE INCLUDED $400,000 SEVERANCE AND $35,000 AS PART OF A SETTLEMENT AGREEMENT. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. TEDRICK INCLUDED $11,009 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. FRAZER INCLUDED $5,686 GROUP LIFE INSURANCE, AND $14,400 TAXABLE PERSONAL EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ARULANANDAM INCLUDED $4,567 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ROBINSON INCLUDED $2,622 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. ERSTLING INCLUDED $2,322 GROUP LIFE INSURANCE. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MRS. SHAHIDI INCLUDED $653 GROUP LIFE INSURANCE, AND $19,500 457(B) PLAN. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. KOPACKI INCLUDED $628 GROUP LIFE INSURANCE, AND $78,404 457(B) PLAN. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. FLEMION INCLUDED $10,912 GROUP LIFE INSURANCE, AND $9,000 TAXABLE PERSON EXPENSES. OTHER REPORTABLE COMPENSATION WITHIN TAXABLE WAGES FOR MR. OUIMET INCLUDED $249 GROUP LIFE INSURANCE AND $2,126 TAXABLE PERSONAL EXPENSES.
Schedule J, Part II, Column (D) Nontaxable benefits
COLUMN D NONTAXABLE BENEFITS ARE PROVIDED TO EMPLOYEES CONSISTENT WITH ASSOCIATION INDUSTRY STANDARDS AND BEST PRACTICES. STANDARD NONTAXABLE BENEFITS INCLUDE EMPLOYEE BENEFITS SUCH AS THE EMPLOYER PAID PORTIONS OF MEDICAL AND DENTAL PLANS AND LONG-TERM AND SHORT-TERM DISABILITY PLANS.
Schedule J (Form 990) 2023
Additional Data
Software ID:
23017437
Software Version:
2023v5.1