Civic Intelligence

Firearms Policy Foundation

990 • Fiscal year 2023 • EIN 47-2471253

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

5550 PAINTED MIRAGE ROAD Ste 320Las Vegas, NV 89149

(855) 422-7522

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$190,743

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

14th percentile

-14%

Faster asset growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$934,430

Down $155,593 (-14%) from 2022

Net Assets

Down

$914,386

Down $175,637 (-16%) from 2022

Liabilities

Up

$20,044

Up $20,044 from 2022

Revenue

Down

$812,073

Down $1,314,123 (-62%) from 2022

Expenses

Down

$961,904

Down $491,780 (-34%) from 2022

Net Income

Down

-$149,831

Down $822,343 (-122%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2015: $23,683Liabilities 2015: $02015Assets 2016: $39,587Net Assets 2016: $39,5872016Assets 2017: $102,946Net Assets 2017: $102,9462017Assets 2018: $121,404Net Assets 2018: $121,4042018Assets 2019: $225,887Liabilities 2019: $0Net Assets 2019: $225,8872019Assets 2020: $86,041Liabilities 2020: $149Net Assets 2020: $85,8922020Assets 2021: $419,439Liabilities 2021: $1,928Net Assets 2021: $417,5112021Assets 2022: $1,090,023Liabilities 2022: $0Net Assets 2022: $1,090,0232022Assets 2023: $934,430Liabilities 2023: $20,044Net Assets 2023: $914,3862023Assets 2024: $674,139Liabilities 2024: $60,296Net Assets 2024: $613,8432024

Highlighted filing

2023

Assets$934,430
Liabilities$20,044
Net Assets$914,386

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $24,654Expenses 2015: $2,481Net Income 2015: $22,1732015Revenue 2016: $108,569Expenses 2016: $92,665Net Income 2016: $15,9042016Revenue 2017: $154,787Expenses 2017: $91,428Net Income 2017: $63,3592017Revenue 2018: $189,943Expenses 2018: $171,485Net Income 2018: $18,4582018Revenue 2019: $573,845Expenses 2019: $469,362Net Income 2019: $104,4832019Revenue 2020: $824,836Expenses 2020: $964,831Net Income 2020: -$139,9952020Revenue 2021: $1,443,423Expenses 2021: $1,111,804Net Income 2021: $331,6192021Revenue 2022: $2,126,196Expenses 2022: $1,453,684Net Income 2022: $672,5122022Revenue 2023: $812,073Expenses 2023: $961,904Net Income 2023: -$149,8312023Revenue 2024: $407,462Expenses 2024: $850,147Net Income 2024: -$442,6852024

Highlighted filing

2023

Revenue$812,073
Expenses$961,904
Net Income-$149,831
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$812,073
Mission and Program Overview

Mission

To protect and defend the constitution of the united states and the people's rights, privileges and immunities deeply rooted in this nation's history and tradition, especially the inalienable, fundamental, and individual right to keep and bear arms, and any related charitable and educational activities as permissible under law.

Create a world of maximal liberty and end government coercion of peace able people especially regarding the right to keep and bear arms

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,051,273$771,976▼ $279,297
Pledges and Grants Receivable-$150,000-
Prepaid Expenses and Deferred Charges$10,954$12,454▲ $1,500
Total Assets$1,062,227$934,430▼ $127,797
Liabilities
Accounts Payable and Accrued Expenses$17,582$20,044▲ $2,462
Total Liabilities$17,582$20,044▲ $2,462
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,044,645$914,386▼ $130,259
Total Net Assets Fund Balance$1,044,645$914,386▼ $130,259
Total Liabilities and Net Assets / Fund Balance$1,062,227$934,430▼ $127,797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Howard WilnerDirectorTreasurer-$181,660-$195,900
Jonathan JensenDirectorSecretary-$149,060-$161,052
Brandon CombsChairmanPresidentPT$31,800$11,992$31,800
Jeffrey SilvesterVicePresidentDir-$15,900$14,240$15,900

Board Members and Trustees

NameTitle
Kyle KenningtonDirector
Joseph GreenleeSenior Attorneydir of
Cody WisniewskiVP Programs GC
Revenue and Support

Revenue Composition

Contributions and Grants
$812,073
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$812,073
Change in Net Assets
$-149,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$812,073
Total Revenue per Audited Statements
$812,073
Total Revenue per Form 990
$812,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$600,495
Other Expenses$232,534
Total Fundraising Expense$116,790
Grants and Similar Amounts Paid$101,900
Professional Fundraising Fees$26,975

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$415,165$23,695$27,990$466,850
Grants to Domestic Orgs$101,900--$101,900
Fees for Services Legal$65,937$6,490-$72,427
Information Technology$32,000$10,125$11,495$53,620
Current Officers, Directors, Trustees, and Key Employees$15,900$25,440$6,360$47,700
Payroll Taxes$32,708$3,770$2,515$38,993
Pension Plan Contributions$25,893$8,145$634$34,672
Fees for Services Professional Fundraising--$26,975$26,975
Insurance$3,677$18,131-$21,808
Travel$6,816$740$11,547$19,103
Office Expenses$8,017$8,797$60$16,874
Fees for Services Other$13,520--$13,520
Other Expenses--$12,646$12,646
Other Employee Benefits$10,421$1,897$-38$12,280
Fees for Services Accounting-$3,528-$3,528
Conferences and Meetings$1,000-$2,161$3,161
Occupancy-$1,402-$1,402
Total Functional Expenses$732,954$112,160$116,790$961,904

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,067,903
Total Expenses per Form 990$1,067,903
Total Expenses per Audited Statements$1,048,331
Expenses Not Reported on Form 990$-19,572
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Gun Rights FdnLas Vegas, NV501c3General support$50,000
Center for Human LibertyLas Vegas, NV501c3General support$50,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$26,975
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

Draft documents are prepared by outside CPA circulated to directors

Part VI Line 11B

for their review and comments. Forms are finalized and signed by an officer

Part VI Line 12C

The Board follows a Conflict of Interest Policy (COI)requiring the

Part VI Line 12C

disclosure of any COI's. All conflicts are handled per the Board policy.

Part VI Line 19

These documents are not made available.

Filing and Contact Details

Filer

Filer Name
Fpc Action Foundation
EIN
47-2471253
In Care Of
% Howard Wilner
Phone
8554227522
Address
5550 PAINTED MIRAGE ROAD Ste 320, Las Vegas, NV 89149

Signing Officer

Name
Howard Wilner
Title
Treasurer
Phone
8554227522
Signed
2024-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Cody Wisniewski
Formed
2014
Legal Domicile
De
Voting Board Members
5
Independent Board Members
3
Employees
10

Preparer

Firm
Howard Sckolnik
Address
8203 E Sierra Pinta Dr, Scottsdale, AZ 85255
Preparer
Howard Sckolnik
Phone
6025240974
Supplemental Narrative

Additional Explanations

Part XI Line 9

Donation recipient returned excess funds

Part I 2022 Financials

Our tax return for 2022 was prepared on a cash basis. In 2023 we reported

Part I 2022 Financials

on an accrual basis. Accordingly 2022 were reported on an accrual basis as

Part I 2022 Financials

well for consistency.

Financial Statement Notes

P12, Ln 2D

Grantee returned unused funds.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0688283
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05415471
IRS990ScheduleA/TotalSupportAmt05772415
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0-19572
IRS990ScheduleD/ExpensesSubtotalAmt01067903
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherExpensesIncludedAmt0-19572
IRS990ScheduleD/RevenueSubtotalAmt0812073
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Grantee returned unused funds.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0P12, Ln 2d
IRS990ScheduleD/TotalExpensesPerForm990Amt01067903
IRS990ScheduleD/TotalRevenuePerForm990Amt0812073
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0812073
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01048331
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0StrategyCommunication
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0-26975
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Olympic Media LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt026975
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt01881 N Nash ST
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Arlington
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd022209
IRS990ScheduleG/TotalNetToOrganizationAmt0-26975
IRS990ScheduleG/TotalRetainedByContractorsAmt026975
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/CashGrantAmt150000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1General support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Center for Human Liberty
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1California Gun Rights Fdn
IRS990ScheduleI/RecipientTable/RecipientEIN0871163330
IRS990ScheduleI/RecipientTable/RecipientEIN1262794094
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05550 Painted Mirage Road Ste 320
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt15550 PAINTED MIRAGE ROAD Ste 320
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Las Vegas
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Las Vegas
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NV
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd089149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd189149
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant recipients are requested to report on their annual achievements
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I 2
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt031800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt115900
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2149060
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3181660
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06415
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt19083
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt05577
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt15157
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRANDON COMBS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JEFFREY SILVESTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JONATHAN JENSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3HOWARD WILNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4KYLE KENNINGTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5CODY WISNIEWSKI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6JOSEPH GREENLEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ChairmanPresident
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VicePresidentDir
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DirectorSecretary
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DirectorTreasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5VP Programs GC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt6SENIOR ATTORNEYDIR OF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt031800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt115900
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2161052
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3195900
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft documents are prepared by outside CPA circulated to directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1for their review and comments. Forms are finalized and signed by an officer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board follows a Conflict of Interest Policy (COI)requiring the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3disclosure of any COI's. All conflicts are handled per the Board policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4These documents are not made available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Donation recipient returned excess funds
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Our tax return for 2022 was prepared on a cash basis. In 2023 we reported
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7on an accrual basis. Accordingly 2022 were reported on an accrual basis as
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8well for consistency.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part XI Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I 2022 Financials
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I 2022 Financials
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part I 2022 Financials
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01062227
IRS990/TotalAssetsEOYAmt0934430
IRS990/TotalAssetsGrp/BOYAmt01062227
IRS990/TotalAssetsGrp/EOYAmt0934430
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0812073
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0116790

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