	Score (out of 100)	Rating
Overall Score & Rating	74.26
Financial	74.53
Accountability & Transparency	74.00

This rating was published 10/01/2017 and includes data from FY2016, the most recent 990 received at that time.

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The Second Amendment Foundation, founded in 1974 by Alan Gottlieb, is dedicated to promoting a better understanding about our Constitutional heritage to privately own and possess firearms. To that end, we carry on many educational and legal action programs designed to better inform the public about the gun control debate. The Second Amendment Foundation is the nation's oldest and largest tax-exempt education, research, publishing and legal action group focusing on the Constitutional right and heritage to privately own and possess firearms. Since its founding, the Foundation has grown to more than 650,000 members and supporters and conducts many programs designed to better inform the public about the consequences of gun control.

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Results Information

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Learn more about how we calculate the overall score and rating.

Financial

74.53

Accountability & Transparency

74.00

This rating was published 10/01/2017 and includes data from FY2016, the most recent 990 received at that time.

Why isn't this based on more recent data?

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	Program Expenses (Percent of the charity's total expenses spent on the programs and services it delivers)	69.5%
	Administrative Expenses	5.6%
	Fundraising Expenses	24.7%
	Fundraising Efficiency	$0.26
	Working Capital Ratio (years)	1.17
	Program Expenses Growth	-1.5%
	Liabilities to Assets	7.7%

All data for Financial Performance Metrics calculations was provided by Second Amendment Foundation on recent 990s filed with the IRS.

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Information Provided on the Form 990
	Independent Voting Board Members
	No Material diversion of assets
	Audited financials prepared by independent accountant
	Does Not Provide Loan(s) to or Receive Loan(s) From related parties
	Documents Board Meeting Minutes
	Provided copy of Form 990 to organization's governing body in advance of filing
	Conflict of Interest Policy
	Whistleblower Policy
	Records Retention and Destruction Policy
	CEO listed with salary
	Process for determining CEO compensation
	Board Listed / Board Members Not Compensated
Is the following information easily accessible on the charity's website?
	Donor Privacy Policy
	Board Members Listed
	Audited Financials
	Form 990
	Key staff listed

Charity Name & State	Overall Score	Overall Rating
Second Amendment Foundation (WA)	74.26
Rock the Vote (DC)	85.55
Center for Individual Rights (DC)	93.93
Free Software Foundation (MA)	97.15
Advocates International (VA)	95.49

REVENUE
Contributions
Contributions, Gifts & Grants	$3,885,906
Federated Campaigns	$0
Membership Dues	$0
Fundraising Events	$0
Related Organizations	$0
Government Grants	$0
Total Contributions	$3,885,906
Program Service Revenue	$0
Total Primary Revenue	$3,885,906
Other Revenue	$194,517
TOTAL REVENUE	$4,080,423

EXPENSES
Program Expenses	$2,563,485
Administrative Expenses	$240,664
Fundraising Expenses	$858,347
TOTAL FUNCTIONAL EXPENSES	$3,662,496

Payments to Affiliates	$0
Excess (or Deficit) for the year	$417,927

Net Assets	$4,907,819

Program names and associated costs are listed for the top programs as reported on the charity's most recently filed Form 990. The top programs displayed will include the largest three programs, or those programs covering at least 60% of the charity's total expenses, whichever comes first.

Program Name	Amount Spent	% of Program Expenses
Public Education in Support of Gun Rights	$1,984,249	77.4%
Legal Action in Defense of Gun Owners	$579,236	22.6%

Ratings History

Form 990 FYE	Date Published	Overall Score
CN 2.1
2016-12	10/01/2017	74.26
2015-12	12/01/2016	71.84
2014-12	06/01/2016	77.59

CN 2.0
2014-12	11/01/2015	78.86
2013-12	04/01/2015	71.87
2012-12	11/01/2013	71.42
2011-12	11/06/2012	62.25
2010-12	12/23/2011	62.32
2009-12	09/20/2011	62.29

CN 1.0
2009-12	03/01/2011	77.92
2008-12	03/01/2010	68.13
2007-12	12/17/2008	61.77
2006-12	12/01/2007	58.87
2005-12	12/01/2006	56.21
2004-12	12/01/2005	59.99
2003-12	12/01/2004	56.41
2002-12	04/01/2004	61.11

The data displayed on this tab is provided by the IRS in the form of Publication 78 and the Business Master File (BMF).

EIN	91-6184167
Name in IRS Master File	SECOND AMENDMENT FOUNDATION
NTEE Code	R60
NTEE Classification	Civil Liberties Advocacy
NTEE Type	Civil Rights, Social Action, Advocacy
Classification	Charitable Organization
Subsection	501(c)(3) (View the list of codes)
Activities	(120) Publishing activities (125) Giving information or opinion (see also Advocacy) (460) Public interest litigation activities
Foundation Status	Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility	Contributions are deductible
Affiliation	Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
Group Name	[Not Applicable]
Ruling Date	April, 1975
Filing Requirement	990 (all other) or 990EZ return
Fiscal Year End	December
IRS Forms 990 (provided courtesy of Foundation Center)	(Log In or Register Now to View Forms 990!) December, 2016 December, 2015 December, 2014 December, 2013 December, 2012

The data displayed in this profile is provided by the IRS for free in the form of Publication 78 and the Business Master File (BMF).

Compensation	% of Expenses	Paid to	Title
$22,500	0.61%	Joe Tartaro	President
Other Salaries of Note
$36,000	0.98%	Alan Gottlieb	Founder, Vice President

Charity Name & State	Overall Score	Overall Rating
Second Amendment Foundation (WA)	74.26
MAZON: A Jewish Response to Hunger (CA)	88.32
Wellstone Action Fund (MN)	86.92
Texas Civil Rights Project (TX)	92.97
Kentucky Coalition (KY)	87.03

This charity has an official representative registered with Charity Navigator.

Second Amendment Foundation

Promoting a better understanding about our Constitutional heritage to privately own and possess firearms

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Financial Performance Metrics

Accountability & Transparency Performance Metrics

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IRS Data/Forms 990

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