SECOND AMENDMENT FOUNDATION (EIN 916184167) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

ALAN M GOTTLIEB

Phone

4254547012

Tax Period

2024-01-01 to 2024-12-31

SECOND AMENDMENT FOUNDATION, founded in 1974, is a community nonprofit in the Civil Rights & Advocacy sector that reported $9.0M in total revenue in fiscal year 2024.

Mission

EDUCATION IN SUPPORT OF GUN RIGHTS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $8,772,464

Program Service Revenue $0

Investment Income $237,764

Other Revenue $510

TOTAL REVENUE $9,010,738

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,025,688

Fundraising Expenses $1,188,447

Program Expenses $7,155,918

Other Expenses $7,724,540

TOTAL EXPENSES $8,750,228

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,010,738	$9,081,420	0.0%
Expenses	$8,750,228	$7,822,088	+0.1%
Net Income	$260,510	$1,259,332	-0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$47,652

Total Directors

$47,652

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN GOTTLIEB	DIRECTOR/VICE PRES	26.00	Officer Director	$36,000	$11,652	$47,652
ROBERT WIEST	DIRECTOR/TREASURER	1.00	Officer Director	$0	$0	$0
TOM GRESHAM	DIRECTOR	1.00	Director	$0	$0	$0
GENE HOFFMAN JR	DIRECTOR	1.00	Director	$0	$0	$0
MASSAD AYOOB	DIRECTOR/PRESIDENT	1.00	Officer Director	$0	$0	$0
JIM IRVINE	DIRECTOR	1.00	Director	$0	$0	$0
FREDY REIHL	DIRECTOR/SECRETARY	1.00	Officer Director	$0	$0	$0
TOM TAYLOR	DIRECTOR	1.00	Director	$0	$0	$0
KENYON GLEASON	DIRECTOR	1.00	Director	$0	$0	$0
ADAM KRAUT	EXECUTIVE DIRECTOR	40.00	Highest	$200,000	$11,651	$211,651
LAUREN LESAGONICZ	SENIOR VICE PRESIDENT	40.00	Highest	$165,250	$0	$165,250
MATTHEW COFFEY	VP OF COMMUNICATIONS	40.00	Highest	$122,000	$11,652	$133,652

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$9,010,738	$8,750,228	$9,764,459	$260,510
2023	$9,081,420	$7,822,088	$9,566,363	$1,259,332
2023	$9,081,420	$7,822,088	$9,566,363	$1,259,332
2022	$6,805,736	$7,014,673	$8,653,142	$-208,937
2021	$7,369,700	$6,774,541	$8,657,410	$595,159
2020	$5,133,327	$3,568,102	$7,886,246	$1,565,225

SECOND AMENDMENT FOUNDATION