Civic Intelligence

Nfib Small Business Legal Center

EIN 62-1570449 • 501(c)3 • Nashville, TN

Profile

The nfib small business legal center is a nonprofit public benefit corporation created under the tennessee nonprofit corporation act. It is organized exclusively for charitable, educational, and scientific purposes as permitted by section 501(c)(3) (see sch o)

53 Century Boulevard 300Nashville, TN 37214

www.nfib.com/FOUNDATIONS/LEGAL-CENTER

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.19x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$1,282,257

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 94.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.1%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$977,927

Up $89,453 (+10%) from 2023

Liabilities

Up

$190,570

Up $11,890 (+6.7%) from 2023

Net Assets

Up

$787,357

Up $77,563 (+11%) from 2023

Revenue

Up

$1,364,055

Up $78,608 (+6.1%) from 2023

Expenses

Up

$1,286,492

Up $210,915 (+20%) from 2023

Net Income

Down

$77,563

Down $132,307 (-63%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $409,551Liabilities 2010: $239,212Net Assets 2010: $170,3392010Assets 2011: $700,084Liabilities 2011: $376,636Net Assets 2011: $323,4482011Assets 2012: $394,797Liabilities 2012: $100,964Net Assets 2012: $293,8332012Assets 2013: $296,473Liabilities 2013: $101,675Net Assets 2013: $194,7982013Assets 2014: $301,075Liabilities 2014: $123,391Net Assets 2014: $177,6842014Assets 2015: $353,598Liabilities 2015: $143,555Net Assets 2015: $210,0432015Assets 2016: $320,452Liabilities 2016: $127,151Net Assets 2016: $193,3012016Assets 2017: $402,840Liabilities 2017: $152,347Net Assets 2017: $250,4932017Assets 2018: $358,174Liabilities 2018: $169,616Net Assets 2018: $188,5582018Assets 2019: $332,350Liabilities 2019: $135,314Net Assets 2019: $197,0362019Assets 2020: $346,490Liabilities 2020: $164,414Net Assets 2020: $182,0762020Assets 2021: $563,152Liabilities 2021: $177,614Net Assets 2021: $385,5382021Assets 2022: $631,972Liabilities 2022: $132,048Net Assets 2022: $499,9242022Assets 2023: $888,474Liabilities 2023: $178,680Net Assets 2023: $709,7942023Assets 2024: $977,927Liabilities 2024: $190,570Net Assets 2024: $787,3572024

Highlighted filing

2024

Assets$977,927
Liabilities$190,570
Net Assets$787,357

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,202,9922010Expenses 2011: $2,956,3192011Expenses 2012: $2,110,3072012Revenue 2013: $948,744Expenses 2013: $1,047,779Net Income 2013: -$99,0352013Revenue 2014: $1,149,898Expenses 2014: $1,167,012Net Income 2014: -$17,1142014Revenue 2015: $1,534,832Expenses 2015: $1,502,473Net Income 2015: $32,3592015Revenue 2016: $1,141,313Expenses 2016: $1,158,055Net Income 2016: -$16,7422016Revenue 2017: $907,215Expenses 2017: $1,137,708Net Income 2017: -$230,4932017Revenue 2018: $1,005,825Expenses 2018: $1,067,760Net Income 2018: -$61,9352018Revenue 2019: $647,573Expenses 2019: $1,064,474Net Income 2019: -$416,9012019Revenue 2020: $1,041,625Expenses 2020: $1,056,585Net Income 2020: -$14,9602020Revenue 2021: $1,300,903Expenses 2021: $1,097,441Net Income 2021: $203,4622021Revenue 2022: $1,202,615Expenses 2022: $1,088,229Net Income 2022: $114,3862022Revenue 2023: $1,285,447Expenses 2023: $1,075,577Net Income 2023: $209,8702023Revenue 2024: $1,364,055Expenses 2024: $1,286,492Net Income 2024: $77,5632024

Highlighted filing

2024

Revenue$1,364,055
Expenses$1,286,492
Net Income$77,563

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.19$0.79$1.36$1.29$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.18$0.71$1.29$1.08$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.13$0.50$1.20$1.09$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.18$0.39$1.30$1.10$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.16$0.18$1.04$1.06$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.14$0.20$0.65$1.06$0.42
2018Detailed filing. Detailed filing data is available for this year.$0.36$0.17$0.19$1.01$1.07$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.15$0.25$0.91$1.14$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.13$0.19$1.14$1.16$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.14$0.21$1.53$1.50$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.12$0.18$1.15$1.17$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.10$0.19$0.95$1.05$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.10$0.29$2.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.38$0.32$2.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.24$0.17$2.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,364,055
Mission and Program Overview

Mission

The nfib small business legal center is a nonprofit public benefit corporation created under the tennessee nonprofit corporation act. It is organized exclusively for charitable, educational, and scientific purposes as permitted by section 501(c)(3) of the internal revenue code of 1986, as amended (the "code"), including, for such purposes, making distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the code. The legal center is a supporting organziation pursuant to section 509(a)(3) of the code and is organized and operated for the benefit of national federation of independent business ("nfib"), which is a 501(c)(6) organization. The legal center is organized to carry on charitable activities of providing legal education and representation on issues of broad public interest.

The nfib small business legal center's mission is to be the voice for small business (see sch o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$817,319$912,175▲ $94,856
Pledges and Grants Receivable$31,095$19,595▼ $11,500
Prepaid Expenses and Deferred Charges$11,404$10,599▼ $805
Accounts Receivable-$34-
Total Assets$888,474$977,927▲ $89,453
Other Assets Total$28,656$35,524▲ $6,868
Liabilities
Accounts Payable and Accrued Expenses$109,548$121,583▲ $12,035
Other Liabilities$69,132$68,987▼ $145
Total Liabilities$178,680$190,570▲ $11,890
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$709,794$787,357▲ $77,563
Total Net Assets Fund Balance$709,794$787,357▲ $77,563
Total Liabilities and Net Assets / Fund Balance$888,474$977,927▲ $89,453
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth MilitoExecutive DirectorFT$279,550$73,880$353,430
Patrick MoranSenior AttorneyFT$149,800$15,372$165,172
Rob SmithSenior AttorneyFT$124,321$15,116$139,437
Nevin GroceChairman--$42,249$42,249
Steve SchrammDirector--$30,392$30,392
Jeff ReadyDirector--$28,608$28,608
Maria DavidDirector--$28,452$28,452
Jose VillaDirector--$28,249$28,249
Patti MellardDirector--$25,003$25,003
Rob HoltDirector--$24,441$24,441
Lisa FullertonDirector--$24,249$24,249
Sam ChamberlainDirector--$24,249$24,249

Board Members and Trustees

NameTitle
Brad ClosePresident
Chris PittsAsst Secretary
Jeff SmithCFO
Dawn SimpsonTreasurer
David AddingtonVP/secretary/parliamentarian
Revenue and Support

Revenue Composition

Contributions and Grants
$1,357,631
Program Service Revenue
$0
Investment Income
$6,424
Other Revenue
$0
All Other Contributions
$604,342
Change in Net Assets
$77,563

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,364,055
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,364,055
Total Revenue per Form 990
$1,364,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$829,021
Other Expenses$457,471
Total Fundraising Expense$197,413
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$353,430--$353,430
Other Salaries and Wages$348,483--$348,483
Office Expenses$26,985$25,942$131,978$184,905
Fees for Services Legal$172,964--$172,964
Other Employee Benefits$81,822--$81,822
Fees for Services Other$942-$65,435$66,377
Payroll Taxes$45,286--$45,286
Fees for Services Accounting-$16,750-$16,750
Travel$5,434$10,808-$16,242
Advertising$183--$183
Conferences and Meetings$50--$50
Total Functional Expenses$1,035,579$53,500$197,413$1,286,492

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,627,123
Expenses per Audited Statements$1,286,492
Total Expenses per Form 990$1,286,492
Expenses Not Reported on Form 990$340,631
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Benefits Accrual$46,498
Intercompany Payables$22,489
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 review process following an independent audit of its financial statements, a draft of nfib small business legal center's form 990 is prepared. This form 990 goes through a three-tier internal management review process. Any questions arising from the initial review are addressed to ensure the return is complete and accurate. Any necessary changes/corrections are made on the form 990 and the return again goes through nfib small business legal center's internal review process. Upon approval of the cfo, the return is reviewed by the chair of the finance/audit committee of the board of directors. The final return is then filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Compliance with conflict of interest policy every board member, officer, and employee of nfib small business legal center is required to submit an annual code of conduct & ethics certification to the cfo. All potential conflicts of interest, ethical concerns, and legal concerns are addressed by the cfo with a report going to the finance/audit committee of the board of directors. Any transactions disclosed are reviewed by the cfo to determine the type of relationship, dollar value involved, and to be certain that all transactions are at arms length. No board member shall vote on any matter in which there is a conflict of interest.

Form 990, Part VI, Section B, Line 15

Process of determining compensation for officers the executive committee of the board of directors of nfib is responsible for reviewing and recommending the compensation for the president, vp/secretary/parliamentarian, assistant secretary, cfo and treasurer. Their compensation is determined annually by the nfib board of directors. Deliberations of compensation determinations are recorded contemporaneously in the minutes of the meeting. The executive director's compensation is reviewed and determined by nfib's president and is based on market norms. The organization's philosophy is for executive compensation to be competitive with the market in order to attract, retain, and motivate qualified employees. Additionally, incentive pay is linked to the achievement of organizational goals and is competitive and consistent with market norms. The committee regularly engages the services of outside consulting firms to provide expert information regarding industry-wide compensation norms.

Form 990, Part VI, Section C, Line 19

Documents available to the public it is nfib small business legal center's policy to make available for public inspection, upon request, either written or in person, its governing documents, conflict of interest policy, and financial statements.

Filing and Contact Details

Filer

Filer Name
Nfib Small Business Legal Center
EIN
62-1570449
Phone
6158725800
Address
53 CENTURY BOULEVARD 300, NASHVILLE, TN 37214

Signing Officer

Name
Dawn Simpson
Title
Treasurer
Phone
6158725800
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Close
Formed
1994
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
9
Employees
4
Volunteers
1

Preparer

Firm
Kpmg Llp
Address
303 PEACHTREE ST NE SUITE 2000, ATLANTA, GA 30308
Preparer
Whitney B Hebron
Phone
4042223000
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

The nfib small business legal center's mission is to be the voice for small business in the nation's courts and a legal resource for small business owners nationwide.

FORM 990, PART III, LINE 1:

The nfib small business legal center is a nonprofit public benefit corporation created under the tennessee nonprofit corporation act. It is organized exclusively for charitable, educational, and scientific purposes as permitted by section 501(c)(3) of the internal revenue code of 1986, as amended (the "code"), including, for such purposes, making distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the code. The legal center is a supporting organization pursuant to section 509(a)(3) of the code and is organized and operated for the benefit of national federation of independent business ("nfib"), which is a 501(c)(6) organization. The legal center is organized to carry on charitable activities of providing legal education and representation on issues of broad public interest.

Summary of Legal Cases for 2024

Nfib small business legal center (sblc) *designates cases where national federation of independent business (nfib) is a plaintiff/petitioner punxsutawney hunting club, inc. V. Pennsylvania game commission (1/18/24) pennsylvania supreme court nfib sblc filed amicus brief urging the state supreme court to discard the "open fields" doctrine, which allows for warrantless searches of private property. Status: pending mayfield v. Department of labor (1/24/24) us court of appeals for the fifth circuit nfib sblc filed amicus brief arguing that fair labor standards act's eap exemption from overtime pay focuses solely on an employee's duties and not their salary. Court concludes that dept of labor can impose salary thresholds as proxy for duties. Status: decided utah v. Su (1/25/24) us court of appeals for the fifth circuit nfib sblc filed amicus brief arguing that dept of labor's duty of prudence and duty of loyalty rules, which allow erisa plan fiduciaries to consider esg factors in investment decisions, burdens small businesses. Court remanded for district court consideration without deference. Status: decided connelly v. United states (1/31/24) us supreme court nfib sblc filed amicus brief arguing that court of appeals' decision threatens redemption agreements and responsible business succession planning. Court affirmed court of appeals. Status: decided ford motor co. V. Parks (2/8/24) texas supreme court nfib sblc filed amicus brief arguing that texas's 15-year statute of repose runs from the date of sale of the product, which means the transfer of the property from buyer to seller, regardless of whether payment was rendered in full. The court agreed. Status: decided cemex construction materials pacific, llc v. National labor relations board (2/9/24) us court of appeals for the ninth circuit nfib sblc filed amicus brief arguing that nlrb's cemex decision violates supreme court precedent and contravenes congressional intent preferring secret ballot elections for union organizing. Status: pending city and county of san francisco v. Environmental protection agency (2/12/24) us supreme court certiorari nfib sblc filed amicus brief urging the supreme court to review a ninth circuit decision that harms the business community and created a circuit split regarding the clean water act. Court granted cert. Status: decided *minnesota associated builders & contractors, et al. V. Ellison (2/20/24) us district court for the district of minnesota nfib sblc joined a business coalition in challenging minnesota's captive audience law. Lawsuit alleges that it is an unconstitutional restriction of speech under the first amendment and is preempted by the national labor relations act. The court denied the state's motion to dismiss; court considering stay request pending appeal. Status: pending starbucks corp. V. Mckinney (2/28/24) us supreme court nfib sblc filed amicus brief arguing that that watered down preliminary injunction standard approved by the court of appeals for nlrb injunctions on business activity represents unwarranted deference to the nlrb and intrusion on business. Court held that nlrb must satisfy traditional injunction standard. Status: decided allstates refractory contractors, llc v. Su (2/29/24) us supreme court certiorari nfib sblc filed amicus brief arguing that constitutional structure requires a strong nondelegation doctrine and that congress's standardless grant of discretion to osha to create workplace safety rules is an unconstitutional delegation of legislative powers. Court denied cert. Status: decided *chamber of commerce, et al. V. Bartolomeo (3/5/24) us district court for the district of connecticut due to unexpected discovery issue, nfib sblc filed motion to withdraw as party. Court granted the motion. Status: closed *coalition for workforce innovation, et al. V. Su (3/5/24) us district court eastern district of texas nfib sblc joined business coalition in suing department of labor over its independent contractor rule.

Ats Tree Services, LLC V. Federal Trade Commission (6/3/24)

Us district court eastern district of texas nfib sblc filed lawsuit against attorney general and department of treasury alleging that the corporate transparency act and its beneficial ownership reporting requirements for small businesses are unconstitutional under article i and the first, fourth, and tenth amendments of the constitution. Court granted motion for preliminary injunction. Status: pending ats tree services, llc v. Federal trade commission (6/3/24) us district court eastern district of pennsylvania nfib sblc filed amicus brief arguing that ftc's ban on noncompetes contains a flawed cost-benefit analysis and is arbitrary and capricious. Plaintiffs voluntarily dismissed. Status: closed howmet aerospace, inc v. Burford (6/13/24) texas supreme court nfib sblc filed amicus brief arguing that court of appeals' decision upends predictable standard for asbestos exposure cases. Status: pending state of texas v. Department of labor (6/21/24) us district court eastern district of texas prior to consolidation of nfib's challenge to the overtime salary threshold increase with the state of texas's challenge, nfib sblc filed amicus brief arguing that dol exceeded its authority under fair labor standards act by promulgating 2024 overtime rule. Status: decided frisard's transportation, llc v. Department of labor (6/24/24) us court of appeals for the fifth circuit nfib sblc filed amicus brief arguing that dol's rescission of the 2021 independent contractor rule is arbitrary and capricious and that the 2024 rule violates the fair labor standards act. Status: pending ghost golf v. Newsom (7/15/24) california supreme court nfib sblc filed letter brief arguing that california supreme court should review the case and decide important separation of powers questions. Court denied review. Status: decided schneider electric usa, inc. V. Williams (7/23/24) kentucky supreme court nfib sblc filed amicus brief arguing against expansion of asbestos liability to include take-home exposure cases. Status: pending union carbide corporation v. Schneider electric usa, inc. (7/23/24) kentucky supreme court nfib sblc filed amicus brief arguing against expansion of asbestos liability to include take-home exposure cases. Status: pending baker v. City of mckinney (7/26/24) us supreme court certiorari nfib sblc filed amicus brief arguing that government owes just compensation to property owners when engaged in physical taking of property pursuant to police power authority. Court denied cert. Status: decided city and county of san francisco v. Environmental protection agency (7/26/24) us supreme court nfib sblc filed amicus brief arguing that general npdes permit conditions based on the quality of receiving waters is harmful for businesses and violates the clean water act. Status: pending diamond alternative energy v. Environmental protection agency (8/7/24) us supreme court certiorari nfib sblc filed amicus brief urging court to grant review because the dc circuit's decision upholding the epa's clean air act preemption waiver for california contained a flawed justiciability analysis. Status: pending advance stores co., inc. V. Birthwright (8/12/24) us court of appeals for the second circuit nfib sblc filed amicus brief urging the court to grant interlocutory appeal and decide whether ny labor law 191 includes a private right of action. Court denied interlocutory appeal. Status: decided e.m.d. Sales, inc. V. Carrera (8/20/24) us supreme court nfib sblc filed amicus brief arguing that burden of proof for fair labor standards act exemption is preponderance of the evidence instead of clear and convincing. Status: pending gardner v. Norman (8/23/24) utah supreme court nfib sblc filed amicus brief arguing that recovery of medical expenses in tort cases should be based on prices actually paid for medical services, instead of chargemaster rates/list prices. Status: pending bowfin keycon holdings, llc v. Pennsylvania department of environmental protection (9/9/24) pe

Au Medical Center, Inc. V. Dale (12/23/24) Georgia Supreme Court

Nfib sblc filed amicus brief asking state supreme court to review court of appeals decision allowing plaintiffs and their attorneys to prevent defendants in tort cases from arguing that nonparties or already-dismissed defendants contributed to the injury. Status: pending

Financial Statement Notes

PART X, LINE 2:

Fin 48 (asc topic 740) footnote: the legal center is exempt from the payment of income taxes on related income under the provisions of section 501(a) of the internal revenue code as an entity described under section 501(c)(3). The legal center is, however, subject to federal and state income tax on unrelated business income. The legal center did not have any unrelated business income tax liability for the years ended december 31, 2024 and 2023, nor did the legal center have any uncertain tax positions for the years ended december 31, 2024 and 2023.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt12ASST SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR ATTORNEY
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE NFIB SMALL BUSINESS LEGAL CENTER IS A NONPROFIT PUBLIC BENEFIT CORPORATION CREATED UNDER THE TENNESSEE NONPROFIT CORPORATION ACT. IT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES AS PERMITTED BY SECTION 501(C)(3) (SEE SCH O)
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetAssetsOrFundBalancesBOYAmt0709794
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OfficeExpensesGrp/FundraisingAmt0131978
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025942
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportInvestmentsOtherSecInd00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NFIB SMALL BUSINESS LEGAL CENTER PROVIDES A VOICE FOR SMALL BUSINESS IN THE NATION'S COURTS AND IS A LEGAL RESOURCE FOR SMALL BUSINESS OWNERS NATIONWIDE. BY SUPPORTING SMALL BUSINESS IN THE NATION'S COURT AND LEGAL SYSTEM, NFIB SMALL BUSINESS LEGAL CENTER PROVIDES VALUABLE ASSISTANCE TO THE INDIVIDUALS FOR WHICH NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. IS SERVING.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1WITH THE ASSISTANCE OF KPMG, LLP, NFIB SMALL BUSINESS LEGAL CENTER ANNUALLY COMPLETES A PRO-FORMA SCHEDULE A UTILIZING THE FINANCIAL DATA OF NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. ("NFIB") IN ORDER TO CONFIRM THAT NFIB MEETS THE PUBLIC SUPPORT TEST UNDER IRC SEC. 509(A)(2). IN ADDITION, NFIB SMALL BUSINESS LEGAL CENTER CONFIRMS WITH NFIB THAT IT MAINTAINS A VALID 501(C)(6) DETERMINATION LETTER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2DURING 2024, NFIB SMALL BUSINESS LEGAL CENTER DID NOT PROVIDE ANY MONETARY SUPPORT TO NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. THEREFORE, NO STEPS WERE NECESSARY TO ENSURE THAT ALL SUPPORT WAS USED FOR SECTION 170(C)(2)(B) PURPOSES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART I, LINE 12G(VI):
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, LINE 3B:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, LINE 3C:
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0NFIB INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/ExpensesNotReportedAmt0340631
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122489
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE BENEFITS ACCRUAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1INTERCOMPANY PAYABLES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01364055
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 (ASC TOPIC 740) FOOTNOTE: THE LEGAL CENTER IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON RELATED INCOME UNDER THE PROVISIONS OF SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ENTITY DESCRIBED UNDER SECTION 501(C)(3). THE LEGAL CENTER IS, HOWEVER, SUBJECT TO FEDERAL AND STATE INCOME TAX ON UNRELATED BUSINESS INCOME. THE LEGAL CENTER DID NOT HAVE ANY UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, NOR DID THE LEGAL CENTER HAVE ANY UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt01286492
IRS990ScheduleD/TotalLiabilityAmt068987
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01364055
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IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4279550
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt6149800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount454060

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