SECOND AMENDMENT FOUNDATION

BELLEVUE, WA | WWW.SAF.ORG

GuideStar Charity Check

EIN: 91-6184167

Contributions tax deductible
as of September 2023

IRS BMF 509(a)(1)
as of September 18, 2023

View summary

Charity Check report

Mission

The Second Amendment Foundation (SAF) fights to defend, secure, and expand your Second Amendment rights. SAF has fought at the highest levels of the American judicial system, battling to win lasting and meaningful court decisions that protect liberty and freedom. Since its inception, SAF has been involved in over 250 cases. In the battleground of the courtroom our fight for the Second Amendment has been built on a foundation of success with the goal to end government overreach, unconstitutional bans, and restrictive permitting laws that limit your right to self-protection.

Ruling year info

1975

Principal Officer

Alan Gottlieb

Main address

12500 N.E. 10TH PLAVE

BELLEVUE, WA 98005 USA

Show more contact info

EIN

91-6184167

Subject area info

Individual liberties

Social rights

Due process

Population served info

Adults

NTEE code info

Civil Liberties Advocacy (R60)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Legal Action

Legal action in defense of gun owners, including constitutional challenge of laws in court.

Where we work

External reviews

Financials

SECOND AMENDMENT FOUNDATION

Fiscal year: Jan 01 - Dec 31

Financial documents

Yes, financials were audited by an independent accountant.

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022

SOURCE: IRS Form 990

8.26

Average of 7.71 over 10 years

Months of cash in 2022

SOURCE: IRS Form 990

11

Average of 10.4 over 10 years

Fringe rate in 2022

SOURCE: IRS Form 990

33%

Average of 24% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

SECOND AMENDMENT FOUNDATION

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$3,180,568
Government Grants	$0
Program Services	$0
Investments	$58,937
Special Events	$0
Sales	$0
Other	$322,216
Total Revenue	$3,561,721

Expenses
Program Services	$2,244,046
Administration	$190,896
Fundraising	$981,198
Total Expenses	$3,416,140
Net Gain/Loss	$145,581

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$149,166
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$18,068
Investment Management Fees	$0
Legal Fees	$107,126
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,346,738
Government Grants	$0
Program Services	$0
Investments	($63,256)
Special Events	$0
Sales	$0
Other	$293,788
Total Revenue	$4,577,270

Expenses
Program Services	$2,739,051
Administration	$256,572
Fundraising	$1,244,139
Total Expenses	$4,239,762
Net Gain/Loss	$337,508

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$215,558
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$17,635
Investment Management Fees	$0
Legal Fees	$264,781
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$3,519,586
Government Grants	$0
Program Services	$0
Investments	$23,510
Special Events	$0
Sales	$0
Other	$271,439
Total Revenue	$3,814,535

Expenses
Program Services	$2,714,531
Administration	$226,430
Fundraising	$1,031,546
Total Expenses	$3,972,507
Net Gain/Loss	($157,972)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$224,657
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$17,264
Investment Management Fees	$0
Legal Fees	$417,056
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$3,631,077
Government Grants	$0
Program Services	$0
Investments	$17,966
Special Events	$0
Sales	$0
Other	$245,652
Total Revenue	$3,894,695

Expenses
Program Services	$2,678,058
Administration	$210,707
Fundraising	$1,046,637
Total Expenses	$3,935,402
Net Gain/Loss	($40,707)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$289,405
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$24,888
Investment Management Fees	$0
Legal Fees	$319,715
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,101,671
Government Grants	$0
Program Services	$0
Investments	$19,143
Special Events	$0
Sales	$0
Other	$221,579
Total Revenue	$4,342,393

Expenses
Program Services	$2,726,657
Administration	$211,343
Fundraising	$1,141,742
Total Expenses	$4,079,742
Net Gain/Loss	$262,651

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$228,441
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$37,644
Investment Management Fees	$0
Legal Fees	$481,309
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$5,553,812
Government Grants	$0
Program Services	$0
Investments	$12,950
Special Events	$0
Sales	$0
Other	$262,717
Total Revenue	$5,829,479

Expenses
Program Services	$3,498,961
Administration	$276,248
Fundraising	$1,330,141
Total Expenses	$5,105,350
Net Gain/Loss	$724,129

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$527,553
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$35,107
Investment Management Fees	$0
Legal Fees	$358,521
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,212,822
Government Grants	$0
Program Services	$0
Investments	$16,586
Special Events	$0
Sales	$0
Other	$232,635
Total Revenue	$4,462,043

Expenses
Program Services	$3,327,616
Administration	$267,832
Fundraising	$1,252,996
Total Expenses	$4,848,444
Net Gain/Loss	($386,401)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$440,059
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$17,486
Investment Management Fees	$0
Legal Fees	$503,560
Pension Plan Contributions	$91,582
Professional Fundraising Expenses	$0

Revenue
Contributions	$3,885,906
Government Grants	$0
Program Services	$0
Investments	$15,213
Special Events	$0
Sales	$0
Other	$179,304
Total Revenue	$4,080,423

Expenses
Program Services	$2,563,485
Administration	$240,664
Fundraising	$858,347
Total Expenses	$3,662,496
Net Gain/Loss	$417,927

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$205,077
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$553,688
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$3,794,822
Government Grants	$0
Program Services	$0
Investments	$13,670
Special Events	$0
Sales	$0
Other	$152,419
Total Revenue	$3,960,911

Expenses
Program Services	$3,069,253
Administration	$221,409
Fundraising	$838,359
Total Expenses	$4,129,021
Net Gain/Loss	($168,110)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$245,751
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$1,020,489
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,619,618
Government Grants	$0
Program Services	$0
Investments	$21,641
Special Events	$0
Sales	$0
Other	$141,011
Total Revenue	$4,782,270

Expenses
Program Services	$3,186,027
Administration	$157,432
Fundraising	$862,831
Total Expenses	$4,206,290
Net Gain/Loss	$575,980

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$240,352
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$1,047,843
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,381,885
Government Grants	$0
Program Services	$0
Investments	$21,770
Special Events	$0
Sales	$0
Other	$83,833
Total Revenue	$4,487,488

Expenses
Program Services	$2,946,804
Administration	$228,952
Fundraising	$876,372
Total Expenses	$4,052,128
Net Gain/Loss	$435,360

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$237,830
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$905,709
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$5,111,883
Government Grants	$0
Program Services	$0
Investments	$20,044
Special Events	$0
Sales	$0
Other	$1,400
Total Revenue	$5,133,327

Expenses
Program Services	$2,583,447
Administration	$182,801
Fundraising	$801,854
Total Expenses	$3,568,102
Net Gain/Loss	$1,565,225

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$576,450
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$575,483
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$7,347,473
Government Grants	$0
Program Services	$0
Investments	$20,857
Special Events	$0
Sales	$0
Other	$1,370
Total Revenue	$7,369,700

Expenses
Program Services	$5,542,030
Administration	$209,305
Fundraising	$1,023,206
Total Expenses	$6,774,541
Net Gain/Loss	$595,159

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,026,567
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$1,772,668
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$6,789,698
Government Grants	$0
Program Services	$0
Investments	$14,988
Special Events	$0
Sales	$0
Other	$1,050
Total Revenue	$6,805,736

Expenses
Program Services	$5,868,647
Administration	$220,830
Fundraising	$925,196
Total Expenses	$7,014,673
Net Gain/Loss	($208,937)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$1,051,465
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$2,967,157
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

SECOND AMENDMENT FOUNDATION

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$3,180,568
Cash & Equivalents	$2,596,759	$2,619,446	$22,687
Accounts Receivable	$18,347	$45,007	$26,660
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$41,149	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$1,440,982	$1,308,850	($132,132)
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$13,826	$27,968	$14,142
Other	$51,341	$42,435	($8,906)
Total Assets	$4,162,404	$4,043,706	($118,698)

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Accounts Payable	$365,416	$303,779	($61,637)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$25,000	$0	($25,000)
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$114,967	$110,606	($4,361)
Total Liabilities	$505,383	$414,385	($90,998)

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$3,657,021	$3,629,321	($27,700)
Net Assets	$3,657,021	$3,629,321	($27,700)

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$4,346,738
Cash & Equivalents	$2,619,446	$2,565,499	($53,947)
Accounts Receivable	$45,007	$31,132	($13,875)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$1,308,850	$1,833,590	$524,740
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$27,968	$17,394	($10,574)
Other	$42,435	$45,190	$2,755
Total Assets	$4,043,706	$4,492,805	$449,099

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Accounts Payable	$303,779	$328,664	$24,885
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$110,606	$109,071	($1,535)
Total Liabilities	$414,385	$437,735	$23,350

Fund balance	Jan 01, 2009	Dec 31, 2009	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$3,629,321	$4,055,070	$425,749
Net Assets	$3,629,321	$4,055,070	$425,749

Assets	Jan 01, 2010	Dec 31, 2010	Change
Contributions	$3,519,586
Cash & Equivalents	$2,565,499	$2,678,562	$113,063
Accounts Receivable	$31,132	$9,754	($21,378)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$1,833,590	$1,804,990	($28,600)
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$17,394	$10,794	($6,600)
Other	$45,190	$29,676	($15,514)
Total Assets	$4,492,805	$4,533,776	$40,971

Liabilities	Jan 01, 2010	Dec 31, 2010	Change
Accounts Payable	$328,664	$558,900	$230,236
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$109,071	$109,520	$449
Total Liabilities	$437,735	$668,420	$230,685

SECOND AMENDMENT FOUNDATION

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of SECOND AMENDMENT FOUNDATION’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2018	2019	2020	2021	2022
Unrestricted surplus (deficit) before depreciation	$571,756	$493,672	$1,640,921	$718,585	-$375,005
As % of expenses	13.6%	12.2%	46.0%	10.6%	-5.3%
Unrestricted surplus (deficit) after depreciation	$570,551	$491,113	$1,638,379	$710,506	-$377,315
As % of expenses	13.6%	12.1%	45.9%	10.5%	-5.4%

Revenue composition
Total revenue (unrestricted & restricted)	$4,782,270	$4,487,488	$5,133,327	$7,369,700	$6,805,736
Total revenue, % change over prior year	20.7%	-6.2%	14.4%	43.6%	-7.7%
Program services revenue	0.0%	0.0%	0.0%	0.0%	0.0%
Membership dues	0.0%	0.0%	0.0%	0.0%	0.0%
Investment income	0.5%	0.5%	0.4%	0.3%	0.2%
Government grants	0.0%	0.0%	0.0%	0.0%	0.0%
All other grants and contributions	96.6%	97.6%	99.6%	99.7%	99.8%
Other revenue	2.9%	1.9%	0.0%	0.0%	0.0%

Expense composition
Total expenses before depreciation	$4,205,085	$4,049,569	$3,565,560	$6,766,462	$7,012,363
Total expenses, % change over prior year	1.9%	-3.7%	-12.0%	89.8%	3.6%
Personnel	9.4%	9.3%	8.6%	4.7%	5.4%
Professional fees	34.0%	32.3%	29.8%	35.3%	52.3%
Occupancy	2.2%	2.3%	2.5%	1.4%	1.4%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	54.5%	56.0%	59.1%	58.7%	40.9%

Full cost components (estimated)	2018	2019	2020	2021	2022
Total expenses (after depreciation)	$4,206,290	$4,052,128	$3,568,102	$6,774,541	$7,014,673
One month of savings	$350,424	$337,464	$297,130	$563,872	$584,364
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$0	$13,241	$0	$0	$3,051
Total full costs (estimated)	$4,556,714	$4,402,833	$3,865,232	$7,338,413	$7,602,088

Capital structure indicators

Liquidity	2018	2019	2020	2021	2022
Months of cash	12.1	12.6	19.1	11.2	11.0
Months of cash and investments	17.6	18.7	26.2	15.2	14.6
Months of estimated liquid unrestricted net assets	15.3	17.3	25.1	14.5	13.4

Balance sheet composition	2018	2019	2020	2021	2022
Cash	$4,246,831	$4,257,564	$5,670,845	$6,316,260	$6,442,999
Investments	$1,907,618	$2,050,419	$2,123,573	$2,238,920	$2,070,541
Receivables	$54,362	$47,995	$67,995	$50,000	$50,000
Gross land, buildings, equipment (LBE)	$466,787	$479,283	$479,283	$479,283	$325,707
Accumulated depreciation (as a % of LBE)	100.0%	97.8%	98.6%	99.5%	99.1%
Liabilities (as a % of assets)	14.2%	8.6%	5.2%	5.5%	9.8%
Unrestricted net assets	$5,344,967	$5,836,080	$7,474,459	$8,184,965	$7,807,650
Temporarily restricted net assets	$0	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$0	$0	$0	$0	$0
Total net assets	$5,344,967	$5,836,080	$7,474,459	$8,184,965	$7,807,650

Key data checks

Key data checks	2018	2019	2020	2021	2022
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

Principal Officer

Alan Gottlieb

Number of employees

Source: IRS Form 990

SECOND AMENDMENT FOUNDATION

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

SECOND AMENDMENT FOUNDATION

Board of directors
as of 06/18/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Alan Gottlieb

Massad Ayoob

Alan Gottlieb

Robert Wiest

Sam Slom

Gene Hoffman

Tom Gresham

Jim Irvine

Allen Youngman

Fredy Riehl

Contractors

Fiscal year ending

There are no fundraisers recorded for this organization.

SECOND AMENDMENT FOUNDATION

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Legal Action

Where we work

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2022 info

8.26

Months of cash in 2022 info

11

Fringe rate in 2022 info

33%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

SECOND AMENDMENT FOUNDATION

SECOND AMENDMENT FOUNDATION

SECOND AMENDMENT FOUNDATION

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Principal Officer

Alan Gottlieb

Number of employees

SECOND AMENDMENT FOUNDATION

Compensation data

SECOND AMENDMENT FOUNDATION

Board of directors data

Alan Gottlieb

Contractors

Liquidity in 2022

Months of cash in 2022

Fringe rate in 2022

Funding sources

Assets & liabilities