TY 2014 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) DAVID M GUERNSEY........................................................................ CHAIRMAN	1.0 .......................1.0	X		34,000	203
(2) PATTI BOSSERT........................................................................ DIRECTOR	1.0 .......................1.0	X		17,200	135
(3) THOMAS MICHAEL NOBIS........................................................................ DIRECTOR	1.0 .......................1.0	X		22,663	203
(4) MARIA COAKLEY DAVID........................................................................ DIRECTOR	1.0 .......................1.0	X		22,308	203
(5) NEVIN GROCE........................................................................ DIRECTOR	1.0 .......................1.0	X		22,000	203
(6) BETTY NEIGHBORS........................................................................ DIRECTOR	1.0 .......................1.0	X		17,571	203
(7) KURT SUMMERS........................................................................ DIRECTOR	1.0 .......................1.0	X		22,433	203
(8) JAMES HERR........................................................................ DIRECTOR	1.0 .......................1.0	X		16,200	203
(9) BRUCE O'DONOGHUE........................................................................ DIRECTOR	1.0 .......................1.0	X		17,200	203
(10) STEVE SCHRAMM........................................................................ DIRECTOR	1.0 .......................1.0	X		17,312	203
(11) JEFF READY........................................................................ DIRECTOR	1.0 .......................1.0	X		16,200	203
(12) JOSE VILLA........................................................................ DIRECTOR	1.0 .......................1.0	X		17,512	203
(13) SHERRY WUEBBEN........................................................................ DIRECTOR	1.0 .......................1.0	X		22,312	203
(14) TOM BRYCE........................................................................ DIRECTOR	1.0 .......................1.0	X		17,200	203
(15) DONALD A DANNER........................................................................ PRESIDENT/CEO	1.0 .......................39.0	X	X	849,211	33,417
(16) MARY BLASINSKY........................................................................ SVP/SECRETARY	1.0 .......................39.0		X	327,461	33,821
(17) TAMMY S BOEHMS........................................................................ SVP/CFO	1.0 .......................39.0		X	399,051	25,409

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ....	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............	0
4	Benefits paid to or for members ....	0
5	Compensation of current officers, directors, trustees, and key employees ....	243,531	243,531
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages ....	301,203	301,203
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	78,460	78,460
10	Payroll taxes ...........	30,483	30,483
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	168,206	161,244		6,962
c	Accounting ...........	12,457		12,457
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	32,662			32,662
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	71,350	1,780	0	69,570
12	Advertising and promotion ....	10,756	10,756
13	Office expenses .......	190,858	28,788	19,552	142,518
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	24,899	16,938	7,961
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......	0
19	Conferences, conventions, and meetings ....	2,147	806	1,341
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization .....	0
23	Insurance ..............	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	1,167,012	873,989	41,311	251,712
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	0	1	0
2	Savings and temporary cash investments .........	252,466	2	269,600
3	Pledges and grants receivable, net ...........	36,335	3	23,600
4	Accounts receivable, net .............	0	4	0
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
		0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
		0	6	0
7	Notes and loans receivable, net .............	0	7	0
8	Inventories for sale or use ..............	0	8	0
9	Prepaid expenses and deferred charges ..........	451	9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b		0	10c
11	Investments—publicly traded securities ..........	0	11	0
12	Investments—other securities. See Part IV, line 11 .....	0	12	0
13	Investments—program-related. See Part IV, line 11 .....	0	13	0
14	Intangible assets ...............	0	14	0
15	Other assets. See Part IV, line 11 ...........	7,221	15	7,875
16	Total assets. Add lines 1 through 15 (must equal line 34)......	296,473	16	301,075
	17	Accounts payable and accrued expenses .........	46,891	17	69,728
18	Grants payable .................	0	18	0
19	Deferred revenue ................	0	19	0
20	Tax-exempt bond liabilities .............	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D..	0	21	0
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........	0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ....	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	54,784	25	53,663
26	Total liabilities. Add lines 17 through 25.........	101,675	26	123,391
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	194,798	27	177,684
28	Temporarily restricted net assets ...........	0	28	0
29	Permanently restricted net assets ...........	0	29	0
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	194,798	33	177,684
34	Total liabilities and net assets/fund balances ........	296,473	34	301,075

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ............................. 1

Provide the following information about the supported organization(s).

(i)Name of supported organization	(ii) EIN	(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN		Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(A) NFIB INC	940707299	09	Yes		0	0

Total 1					0

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2014

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support Add lines 7 through 10.

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2013 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2014. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2013. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2014. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2013. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2014

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3	Gross receipts from activities that are not an unrelated trade or business under section 513..
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2013 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2013 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2014. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2013. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2014

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Yes

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Yes

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Yes

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Yes

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Schedule A (Form 990 or 990-EZ) 2014

Page 5

Part IV

Supporting Organizations (continued)

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Yes

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2014

Page 6

Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1. Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6
7	Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2014

Page 7

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2014 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2014	(iii) Distributable Amount for 2014
1 Distributable amount for 2014 from Section C, line 6
2 Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2014 distributable amount
i Carryover from 2009 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2014 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2014 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2015. Add lines 3j and 4c.
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......
e From 2014.......

Schedule A (Form 990 or 990-EZ) (2014)

Schedule A (Form 990 or 990-EZ) 2014

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
PART I, LINE 11G(A)(VI):	NFIB SMALL BUSINESS LEGAL CENTER PROVIDES A VOICE FOR SMALL BUSINESS IN
PART IV, LINE 3C:	DURING 2014, NFIB SMALL BUSINESS LEGAL CENTER DID NOT PROVIDE ANY

Schedule A (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Name of the organization

NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 2

Name of organization NFIB SMALL BUSINESS LEGAL CENTER

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 3

Name of organization NFIB SMALL BUSINESS LEGAL CENTER

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 4

Name of organization
NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Part III

Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2014

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......

Schedule D (Form 990) 2014

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes		0
DUE TO AFFILIATES		25,693
VACATION ACCRUAL		24,725
PAYROLL TAX LIABILITY		3,245






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		53,663
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2014

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	1,153,938
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b	4,040
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	4,040
3	Subtract line 2e from line 1.....................			3	1,149,898
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................			4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	1,149,898

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	1,171,052
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a	4,040
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................			2e	4,040
3	Subtract line 2e from line 1.....................			3	1,167,012
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	1,167,012

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
FIN 48 (ASC TOPIC 740) FOOTNOTE	SCHEDULE D, XIII 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 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 THE YEARS ENDED DECEMBER 31, 2014 AND 2013; NOR DID THE LEGAL CENTER HAVE ANY UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013.

Return Reference

Explanation

FIN 48 (ASC TOPIC 740) FOOTNOTE

SCHEDULE D, XIII 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 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 THE YEARS ENDED DECEMBER 31, 2014 AND 2013; NOR DID THE LEGAL CENTER HAVE ANY UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013.

Schedule D (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization
NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Part I

Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ

filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

Yes

If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)		(ii) Activity	(iii) Did fundraiser have custody or control of contributions?		(iv) Gross receipts from activity	(v) Amount paid to (or retained by) fundraiser listed in col. (i)	(vi) Amount paid to (or retained by) organization
			Yes	No
	NATIONAL CAPITAL TELESERVICES LLC	TELE MARKETING		No	54,140	32,662	21,478









Total .................					54,140	32,662	21,478

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

AL, AK, AZ, AR, CA, CO, CT, DE, DC, FL, GA, HI, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VT, VA, WA, WV, WI, WY

For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990 or 990-EZ) 2014

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

			(a) Event #1 (event type)	(b) Event #2 (event type)	(c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
	1	Gross receipts . . .
	2	Less: Contributions . .
	3	Gross income (line 1 minus line 2) . . .
	4	Cash prizes . . .
	5	Noncash prizes . .
	6	Rent/facility costs . .
	7	Food and beverages .
	8	Entertainment . . .
	9	Other direct expenses .
	10	Direct expense summary. Add lines 4 through 9 in column (d) ...........
	11	Net income summary. Subtract line 10 from line 3, column (d)...........

Part III

Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

(a) Bingo

(b) Pull tabs/Instant
bingo/progressive bingo

(c) Other gaming

(d) Total gaming (add col.(a) through col.(c))

Gross revenue . . . .

Cash prizes . . . .

Non-cash prizes . . .

Rent/facility costs . . .

Other direct expenses . .

Volunteer labor . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? ............

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....

YesNo

If "Yes," explain:

Schedule G (Form 990 or 990-EZ) 2014

Page 3

Does the organization conduct gaming activities with nonmembers? .................

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? ..........................

YesNo

Indicate the percentage of gaming activities conducted in:

The organization's facility ......................

13a

An outside facility ........................

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? ......................................

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? ............................

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions).

Return Reference	Explanation

Schedule G (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2014

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1DONALD A DANNERPRESIDENT/CEO	(i) (ii)	0 ............................... 553,052	0 ............................... 136,600	0 ............................... 159,559	0 ............................... 11,911	0 ............................... 21,506	0 ............................... 882,628	0 ............................... 0
2MARY BLASINSKYSVP/SECRETARY	(i) (ii)	0 ............................... 230,917	0 ............................... 46,420	0 ............................... 50,124	0 ............................... 12,071	0 ............................... 21,750	0 ............................... 361,282	............................... 0
3TAMMY S BOEHMSSVP/CFO	(i) (ii)	0 ............................... 302,770	0 ............................... 59,130	0 ............................... 37,151	0 ............................... 12,327	0 ............................... 13,082	0 ............................... 424,460	0 ............................... 0
4JEFF SMITHTREASURER	(i) (ii)	0 ............................... 166,416	0 ............................... 16,400	0 ............................... 2,092	0 ............................... 9,807	0 ............................... 20,389	0 ............................... 215,104	0 ............................... 0
5SUSAN M ECKERLYSVP	(i) (ii)	0 ............................... 106,851	0 ............................... 0	0 ............................... 199,170	0 ............................... 3,813	0 ............................... 7,620	0 ............................... 317,454	0 ............................... 0
6KAREN R HARNEDEXECUTIVE DIRECTOR	(i) (ii)	200,856 ............................... 0	15,282 ............................... 0	4,060 ............................... 0	7,655 ............................... 0	15,678 ............................... 0	243,531 ............................... 0	............................... 0
7BETH MILITOSENIOR EXECUTIVE COUNSEL	(i) (ii)	169,892 ............................... 0	8,325 ............................... 0	1,560 ............................... 0	6,294 ............................... 0	140 ............................... 0	186,211 ............................... 0	0 ............................... 0

Schedule J (Form 990) 2014

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation
DISCRETIONARY SPENDING ACCOUNT	SCHEDULE J, PART I, LINE 1 THE EXECUTIVE DIRECTOR AND SENIOR EXECUTIVE COUNSEL OF THE COMPANY RECEIVE CELLULAR PHONE/DATA SERVICE ALLOWANCE. IN COMPLIANCE WITH IRS CODE SECTION 132, THESE FRINGE BENEFITS ARE TREATED AS TAXABLE SALARY, SUBJECT TO WITHHOLDING, ON THE EMPLOYEE'S W-2.
COMPENSATION ESTABLISHED BY RELATED ORGANIZATION	SCHEDULE J, PART I, LINE 3 NFIB SMALL BUSINESS LEGAL CENTER RELIES ON THE NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC., A RELATED ORGANIZATION, TO ESTABLISH THE EXECUTIVE DIRECTOR'S COMPENSATION. NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. USES ONE OR MORE OF THE METHODS DESCRIBED ON SCHEDULE J, LINE 3 TO ESTABLISH THE EXECUTIVE DIRECTOR'S COMPENSATION. SCHEDULE J, PART I, LINE 4A Susan Eckerly received severance payments per a separation agreement in the amount of $38,676.94 per month for a period of four and one-half months and one payment of $23,730.53.
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN	SCHEDULE J, LINE 4B NFIB PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). THIS NONQUALIFIED PLAN COVERS DONALD A. DANNER, MARY BLASKINSKY, TAMMY S. BOEHMS AND STEPHEN WOODS. PARTICIPATION IN THIS SERP HAS BEEN FROZEN AND FUTURE BENEFIT ACCRUALS FOR THE PLAN HAVE CEASED.
INCENTIVE COMPENSATION PLAN	SCHEDULE J, LINE 7 THE EXECUTIVE DIRECTOR AND SENIOR EXECUTIVE COUNSEL OF NFIB SMALL BUSINESS LEGAL CENTER PARTICIPATE IN AN INCENTIVE COMPENSATION PLAN WITH A PORTION OF THE INCENTIVE BASED ON MANAGEMENT'S REVIEW OF THEIR PERFORMANCE DURING THE YEAR.

Schedule J (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Return Reference	Explanation
VOLUNTEERS	FORM 990, PART I, LINE 6 IN 2014, THE NFIB SMALL BUSINESS LEGAL CENTER USED THE SERVICES OF eighteen VOLUNTEERS. THE LEGAL CENTER HAS A twelve MEMBER ADVISORY BOARD CONSISTING OF PRO BONO ATTORNEYS ADVISING THE LEGAL CENTER OF WHICH CASES TO GET INVOLVED IN HELPING SMALL BUSINESSES. THE LEGAL CENTER ALSO HAD SIX PRO BONO ATTORNEYS WRITE LEGAL BRIEFS FOR THE CENTER.
SUMMARY OF LEGAL CASES FOR 2014	ARRANT V. GRAPHIC PACKAGING - WORKERS' COMPENSATION LOUISIANA SUPREME COURT THE LOUISIANA SUPREME COURT'S DECISION IN THIS CASE WILL DETERMINE WHETHER TORT SUITS ARE PERMITTED FOR HEARING LOSS SUFFERED ON THE JOB. THE TRIAL COURT AWARDED EACH EMPLOYEE $50,000 IN DAMAGES, BUT THE COURT OF APPEAL REVERSED AND DISMISSED THE CASE. THE APPELLATE COURT FOUND THAT THE HEARING LOSS WAS AN OCCUPATIONAL DISEASE UNDER THE WORKERS' COMPENSATION STATUTE AND, ACCORDINGLY, THE EMPLOYERS WERE IMMUNE FROM TORT LIABILITY. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEFS FILED ON 6/11/14 AND 7/1/14. BCI COCA-COLA OF LOS ANGELES V. JOSUE - EMPLOYMENT LAW HAWAII FIRST CIRCUIT COURT THE NFIB SMALL BUSINESS LEGAL CENTER FILED AN AMICUS BRIEF EXPLAINING THE PRACTICAL DIFFICULTIES THAT WOULD BE IMPOSED ON EMPLOYERS IF THE COURTS SHOULD ACCEPT THE STATE DEPARTMENT OF LABOR'S INTERPRETATION OF A STATUTE SO AS TO REQUIRE EMPLOYERS TO RETURN AN EMPLOYEE TO THE SAME POSITION HE OR SHE HELD BEFORE AN INJURY WITHOUT REGARD TO HOW LONG THE EMPLOYEE HAS BEEN OUT OF COMMISSION. THE NFIB SMALL BUSINESS LEGAL CENTER ARGUED THAT THE EMPLOYER SHOULD ONLY BE REQUIRED TO MAKE REASONABLE ACCOMMODATIONS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED ON 07/02/14. BRADKEN V. NLRB - LABOR NATIONAL LABOR RELATIONS BOARD THE ISSUE IN THE CASE IS WHETHER A SETTLEMENT OF AN UNFAIR LABOR PRACTICE CHARGE, WITHOUT ANY ADMISSION OF WRONGDOING BY THE EMPLOYER, AUTOMATICALLY SCUTTLES SCHEDULED ELECTION TO DECERTIFY THE UNION. UNDER THE 2007 DECISION IN TRUSERVE CORP, A FINDING THAT AN EMPLOYER COMMITTED AN UNFAIR LABOR PRACTICE WOULD SCUTTLED THE ELECTION, BUT IF THE EMPLOYER AND THE UNION SETTLED THE ULP, THE DECERTIFICATION ELECTION CAN PROCEED. THE UNION IS SEEKING TO OVERTURN TRUSERVE. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEFS FILED IN SUPPORT OF EMPLOYER ON 11/7/14. BRISTOL-MYERS SQUIBB V. CITY OF SAN FRANCISCO - LEGAL REFORM CALIFORNIA SUPREME COURT THE NFIB SMALL BUSINESS LEGAL CENTER SUPPORTED BRISTOL-MYERS SQUIBB IN ITS PETITION FOR REVIEW BEFORE THE CALIFORNIA SUPREME COURT. WE URGED REVERSAL OF A COURT OF APPEAL DECISION PERMITTING CALIFORNIA COURTS TO EXERCISE SPECIFIC PERSONAL JURISDICTION OVER OUT-OF-STATE COMPANIES IN PRODUCT LIABILITY LAWSUITS ALLEGING NO CONNECTION TO CALIFORNIA. THE APPELLATE COURT HELD THAT DUE PROCESS WAS SATISFIED SIMPLY BECAUSE THE COMPANY SELLS THE PRODUCT NATIONWIDE AND OTHER CALIFORNIA RESIDENTS HAVE ALLEGED SIMILAR PRODUCT-RELATED INJURIES IN CALIFORNIA COURTS. THE DECISION HAS WIDE-RANGING IMPLICATIONS FOR BOTH LARGE AND SMALLER BUSINESSES WHO SELL PRODUCTS IN SEVERAL STATES. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS LETTER FILED 9/26/14. BROWNING-FERRIS V. NLRB - LABOR NATIONAL LABOR RELATIONS BOARD THE UNION IN THIS MATTER SEEKS TO OVERTURN BOARD PRECEDENT REGARDING JOINT EMPLOYER STATUS OF AN EMPLOYER AND A TEMPORARY STAFFING COMPANY FOR PURPOSES OF UNION REPRESENTATION ELECTIONS AND COLLECTIVE BARGAINING. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 6/27/14. CITY OF PERRIS V. STAMPER - PROPERTY RIGHTS CALIFORNIA SUPREME COURT THE NFIB SMALL BUSINESS LEGAL CENTER JOINED WITH PACIFIC LEGAL FOUNDATION IN ARGUING-AS AMICUS IN THIS CASE-THAT THE CITY OF PERRIS SHOULD NOT BE ALLOWED TO DEVALUE A COMMERCIAL PROPERTY THAT IT IS TAKING FOR A ROAD ON THE THEORY THAT IT WOULD HAVE DENIED A BUILDING PERMIT UNLESS THE OWNER HAD AGREED TO DEDICATE THE ROAD IN QUESTION. THE JOINT AMICUS BRIEF ARGUES THAT THE "PROJECT INFLUENCE RULE" PRECLUDES A CITY FROM DEVALUING A PROPERTY IN THIS WAY, AND ARGUES FURTHER THAT THE CITY'S ARGUMENT RAISES CONSTITUTIONAL PROBLEMS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 4/11/14. CLS TRANSPORTATION LOS ANGELES LLC V. ISKANIAN - EMPLOYMENT U.S. SUPREME COURT - CERT PETITION THE NFIB SMALL BUSINESS LEGAL CENTER IS ASKING THE SUPREME COURT TO TAKE A CASE THAT WOULD AFFIRM WHETHER EMPLOYERS HAVE THE RIGHT TO RESOLVE LEGAL DISPUTES THROUGH ARBITRATION RATHER THAN THROUGH COSTLY COURT BATTLES. THE CASE ASKS WHETHER THE FEDERAL ARBITRATION ACT PREEMPTS STATE LAWS THAT WOULD INHIBIT EMPLOYERS FROM ENTERING ARBITRATION AGREEMENTS WITH EMPLOYEES ON TERMS THAT MAY REQUIRE AN EMPLOYEE TO WAIVE THE RIGHT TO IMPOSE ADDITIONAL PENALTIES-ON TOP OF A JUDGMENT FOR DAMAGES. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 10/20/14. PETITION DENIED. DART CHEROKEE V. OWENS - LEGAL REFORM U.S. SUPREME COURT THE CASE CONCERNS WHETHER A DEFENDANT SEEKING TO REMOVE A CASE TO FEDERAL COURT MUST SUPPORT A MOTION FOR REMOVAL WITH EVIDENCE PROVING DIVERSITY JURISDICTION. THE AMICUS BRIEF ARGUES THAT A DEFENDANT SHOULD NOT BE REQUIRED TO COME FORTH WITH SUCH EVIDENCE UPON FILING A MOTION BECAUSE THIS WOULD GIVE PLAINTIFFS AN UNFAIR ADVANTAGE OVER DEFENDANTS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 5/29/14. DEPARTMENT OF NATURAL RESOURCES V. WHITETAIL BLUFF - REGULATORY INDIANA COURT OF APPEALS INDIANA IS HOME TO HUNDREDS OF SMALL BUSINESSES THAT OPERATE DEER AND ELK HUNTING PRESERVES. ACTIVISTS HAVE PRESSURED THE STATE FOR YEARS TO SHUT THEM DOWN. SEVERAL YEARS AGO OFFICIALS FROM THE INDIANA DEPARTMENT OF NATURAL RESOURCES (DNR) PASSED A RULE BANNING THE CLOSED HUNTING PRESERVES. A CIRCUIT COURT RULED IN FAVOR OF NFIB MEMBER RODNEY STONE FINDING THAT DNR OVERSTEPPED ITS AUTHORITY BY TRYING TO CLOSE THE BUSINESSES. THE NFIB SMALL BUSINESS LEGAL CENTER IS SUPPORTING MR. STONE IN THE STATE'S APPEAL. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 8/14/14. COURT RULED IN FAVOR OF MR. STONE AND STATE REQUESTED REVIEW BY SUPREME COURT. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED OPPOSING REVIEW ON 3/27/15. DEPARTMENT OF TRANSPORTATION V. ASSOCIATION OF AMERICAN RAILROADS - REGULATORY U.S. SUPREME COURT THE COURT WILL DECIDE WHETHER CONGRESS UNCONSTITUTIONALLY GRANTED AMTRAK REGULATORY AUTHORITY OVER ITS PRIORITY OF SERVICE AMONG RAILROADS. SUCH A DELEGATION, ACCORDING TO THE D.C. CIRCUIT, VIOLATES A "COUSIN" OF THE CONSTITUTIONAL NON-DELEGATION DOCTRINE. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 9/29/14. DECIDED 3/9/15 - HELD AMTRAK IS A GOVERNMENT BODY. DIRECT MARKETING ASSOC. V. BROHL - TAX U.S. SUPREME COURT THE CASE STEMS FROM A CHALLENGE OF A COLORADO NOTICE AND REPORTING LAW REQUIRING OUT-OF-STATE MERCHANTS TO DISCLOSE CONFIDENTIAL PURCHASE HISTORY INFORMATION ABOUT THEIR COLORADO CUSTOMERS TO THE STATE'S REVENUE DEPARTMENT. THE COURT WILL CONSIDER THE QUESTION OF WHETHER FEDERAL COURTS MAY HEAR CONSTITUTIONAL CHALLENGES TO STATE REGULATIONS THAT ONLY INDIRECTLY RELATE TO STATE TAX LAWS DURING ITS UPCOMING TERM. STATUS: NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 9/16/14. DECIDED 3/3/15. DUMMIT V. CRANE CO. - LEGAL REFORM NEW YORK COURT OF APPEALS THE STATE'S HIGHEST COURT WILL CONSIDER WHETHER A MANUFACTURER OF A PRODUCT SUCH AS A PUMP OR VALVE HAS A DUTY TO WARN ABOUT ASBESTOS-CONTAINING REPLACEMENT PARTS (GASKETS AND PACKING) OR EXTERNALLY APPLIED THERMAL INSULATION MADE BY OTHERS AND USED IN CONJUNCTION WITH THE MANUFACTURER'S PRODUCTS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 9/30/14. EEOC V. FREEMAN - EMPLOYMENT U.S. COURT OF APPEALS FOR THE FOURTH CIRCUIT IN 2013, THE U.S. DISTRICT COURT IN MARYLAND DISMISSED THE EQUAL EMPLOYMENT OPPORTUNITY COMMISSION'S (EEOC) CASE AGAINST FREEMAN COMPANIES FOR WHAT THE COMMISSION ALLEGED AS DISCRIMINATORY HIRING PRACTICES RELATED TO FREEMAN'S USE OF CRIMINAL BACKGROUND CHECKS AND CREDIT REPORTS. THE EEOC HAS APPEALED. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 4/9/14. COURT AFFIRMED JUDGMENT FOR FREEMAN ON 2/20/15. EEOC V. STERLING JEWELERS - EMPLOYMENT U.S. COURT OF APPEALS FOR THE SECOND CIRCUIT IN ITS SUIT, THE EEOC ACCUSED STERLING OF HAVING A NATIONWIDE PATTERN OF DISCRIMINATING AGAINST WOMEN WHEN IT CAME TO PAY AND PROMOTION. THE DISTRICT COURT DISMISSED THE CASE FINDING THAT THE EEOC FAILED TO PROVIDE EVIDENCE THAT IT CONDUCTED A THOROUGH, NATIONWIDE INVESTIGATION OF STERLING'S EMPLOYMENT PRACTICES PRIOR TO FILING THE LAWSUIT. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 12/17/14. EXXONMOBIL V. NYC - LEGAL REFORM U.S. COURT OF APPEALS FOR THE SECOND CIRCUIT EXXON HAS APPEALED ITS $100 MILLION JURY VERDICT REGARDING MTBE. THE AMICUS BRIEF FILED IN SUPPORT OF EXXON MAINTAINS THAT THE ENTIRE AWARD WAS BASED ON HYPOTHETICAL DAMAGE THAT MIGHT OCCUR. THE BRIEF ARGUES THAT AN AWARD BASED ON A "IF THIS THEN THAT" FUTURE INJURY VIOLATES BASIC TORT PRINCIPLES OF CAUSATION AND COULD BE VERY PROBLEMATIC IN THE PRODUCT LIABILITY ARENA. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 4/28/11. NY APPELLATE COURT RULED AGAINST EXXON. NFIB SMALL BUSINESS LEGAL CENTER FILED CERT PETITION 2/12/14. FEDERAL TRADE COMMISSION V. WYNDHAM - REGULATORY U.S. DISTRICT COURT FOR THE DISTRICT OF N
SUMMARY OF LEGAL CASES FOR 2014 (CONT.)	FORM 990, PART III, LINE 4a Kentner v. City of Sanibel - Property Rights U.S. Supreme Court - cert petition THE CITY OF SANIBEL, FLORIDA ENACTED AN ORDINANCE PROHIBITING NEW DOCKS ALONG THE COAST. THE STATED PURPOSE WAS TO PROTECT SEA GRASS, BUT THERE IS NO EXCEPTION THAT MIGHT ALLOW FOR THE CONSTRUCTION OF DOCKS ON PROPERTIES THAT DO NOT CONTAIN SEA GRASS, NOR ANY ALLOWANCE FOR DESIGNS THAT MIGHT AVOID DAMAGE TO SEA GRASS. THE FEDERAL COURT OF APPEAL FOR THE ELEVENTH CIRCUIT UPHELD THE CITY'S ORDINANCE AGAINST A CONSTITUTIONAL CHALLENGE. THE SUPREME COURT IS BEING ASKED TO OVERTURN THE ORDINANCE AND REAFFIRM THAT PROPERTY OWNERS ARE PROTECTED FROM ARBITRARY AND UNREASONABLE CONFISCATIONS OR RESTRICTIONS OF PROPERTY. STATUS: DENIED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED IN SUPPORT OF PETITIONERS ON 11/03/14. COURT DENIED REVIEW. Kent Recycling v. Army Corps of Engineers - Regulatory Reform U.S. Supreme Court - cert petition THIS CASE THE FIFTH CIRCUIT COURT OF APPEAL HELD THAT A LANDOWNER DOES NOT HAVE STANDING TO PURSUE A CHALLENGE ARMY CORPS OR EPA'S ASSERTION OF CLEAN WATER ACT JURISDICTION OVER THEIR PROPERTY. SPECIFICALLY, THE COURT HELD THAT THE ONLY WAY TO BRING SUCH A CHALLENGE A CWA JURISDICTIONAL DETERMINATION IS TO EITHER (A) APPLY FOR A PERMIT THAT THE OWNER DOES NOT BELIEVE IS NEEDED, AND TO APPEAL A DENIAL OF THAT APPLICATION; OR (B) PROCEED WITH DEVELOPMENT PLANS WITHOUT A PERMIT, AT WHICH POINT THE OWNER COULD RAISE A JURISDICTIONAL CHALLENGE AS AN AFFIRMATIVE DEFENSE TO A FEDERAL ENFORCEMENT ACTION. IN OUR AMICUS BRIEF, WE URGE THE SUPREME COURT TO TAKE THE CASE BECAUSE SMALL BUSINESS OWNERS HAVE A RIGHT TO CHALLENGE ANY FINAL AGENCY ACTION THAT HAS AN IMMEDIATE EFFECT ON THE BUSINESS' RIGHTS. AS WE ARGUE, A DECISION TO ASSERT CWA JURISDICTION OVER A SPECIFIC PROPERTY HAS IMMEDIATE CONSEQUENCES BECAUSE IT MEANS THE OWNER CANNOT MAKE ANY USE OF THE PROPERTY WITHOUT OBTAINING A COSTLY PERMIT. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED IN SUPPORT OF PETITIONERS ON 12/01/14. PETITION FOR CERTIORARI DENIED 3/23/15. Kerr v. Hickenlooper - Tax U.S. Supreme Court - cert petition THE TAXPAYER BILL OF RIGHTS, KNOWN BY THE ACRONYM TABOR, REQUIRES A PUBLIC REFERENDUM ON TAX INCREASES AND TIGHTLY LIMITS SPENDING. PLAINTIFFS ARE CHALLENGING THE MEASURE ON THE GROUNDS THAT IT UNFAIRLY RESTRICTS THE LEGISLATURE FROM DOING ITS JOB. THE NFIB SMALL BUSINESS LEGAL CENTER ASSERTS THAT OVERTURNING TABOR WOULD OPEN THE FLOODGATES FOR LITIGATION AGAINST VOTER-ENACTED SPENDING CONTROLS AROUND THE COUNTRY, AND UNDERMINE COLORADO VOTERS' DECISION TO KEEP GOVERNMENT SPENDING IN CHECK. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 2/12/13. COURT UPHELD DISMISSAL OF CASE 2/14/14. NFIB SMALL BUSINESS LEGAL CENTER FILED IN SUPPORT OF CERT PETITION TO SUPREME COURT FILED 11/20/14. Kurtz v. Verizon - Property Rights U.S. Supreme Court - cert petition IN THIS CASE PROPERTY OWNERS IN NEW YORK ADVANCED A DUE PROCESS CLAIM IN CHALLENGE TO VERIZON'S PLAN TO INSTALL TELECOMMUNICATIONS EQUIPMENT ON THEIR BUILDINGS. THEY SOUGHT TO BRING THE CLAIM IN FEDERAL COURT, BUT THE SECOND CIRCUIT HELD THAT DUE PROCESS CLAIMS MUST BE BROUGHT IN STATE COURT, IF THE OWNER COULD POTENTIALLY ADVANCE A TAKINGS CLAIM. ACCORDINGLY, THE NFIB SMALL BUSINESS LEGAL CENTER FILED A BRIEF ASKING THE SUPREME COURT TO TAKE THIS CASE TO ENSURE THAT SMALL BUSINESS OWNERS HAVE AN OPPORTUNITY TO VINDICATE THEIR PROPERTY RIGHTS IN FEDERAL COURT. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER FILED 9/13/14. CERTIORARI DENIED 1/20/15. Mach Mining v. EEOC - Employment U.S. Supreme Court (cert petition and merits) THE COURT WILL CONSIDER WHETHER THE EEOC'S COMPLIANCE WITH PRE-SUIT ADMINISTRATIVE REQUIREMENTS, INCLUDING CONCILIATION, IS SUBJECT TO JUDICIAL REVIEW AND, IF SO, WHAT LEVEL OF REVIEW IS WARRANTED. EEOC SUED MACH MINING ALLEGING THAT IT ENGAGED IN UNLAWFUL DISPARATE IMPACT AND PATTERN-OR-PRACTICE DISCRIMINATION ON THE BASIS OF SEX IN ITS HIRING FOR NON-OFFICE POSITIONS. IN ITS ANSWER, MACH ASSERTED THAT THE EEOC FAILED TO SATISFY ITS STATUTORY DUTY TO CONCILIATE PRIOR TO FILING SUIT. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER FILED 8/28/13. COURT ADOPTED EEOC'S POSITION 12/20/13. NFIB SMALL BUSINESS LEGAL CENTER FILED AMICUS SUPPORTING CERT PETITION 3/27/14. COURT ACCEPTED REVIEW. NFIB SMALL BUSINESS LEGAL CENTER FILED MERITS BRIEF 9/11/14. Maryland v. Wynne - Tax U.S. Supreme Court IN THIS CASE THE COURT WILL DECIDE THE SCOPE OF A STATE'S POWER TO TAX RESIDENTS' INCOME WHEN THOSE EARNINGS HAVE ALREADY BEEN TAXED BY ANOTHER STATE. THE CASE INVOLVES TAX RULES IN MARYLAND REQUIRING THE STATE TO COLLECT TAXES ON RESIDENTS' INCOME FOR USE AT THE COUNTY LEVEL, NO MATTER IF THAT INCOME HAS BEEN TAXED BY ANOTHER STATE. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 9/29/14. Mobil Corporation v. Johnson - Legal Reform Florida Court of Appeal THIS APPEAL INVOLVES THE INTERSECTION OF SCIENCE AND LAW WITH RESPECT TO WHAT IS BELIEVED TO BE THE FIRST CASE TO BE TRIED OF THE THOUSANDS OF ASBESTOS CASES THAT HAVE BEEN PENDING IN THE FLORIDA COURTS FOR OVER A DECADE AND THAT INVOLVE PLAINTIFFS WITH LITTLE OR NO PRESENT PHYSICAL IMPAIRMENT. IF FLORIDA COURTS PERMIT LIABILITY TO BE IMPOSED WITHOUT REQUIRING PLAINTIFFS TO SHOW THAT THEY HAVE RECEIVED A SUFFICIENT DOSE OF A DEFENDANT'S PRODUCT TO DEVELOP THE CONDITION ALLEGED, THEN THERE IS A SUBSTANTIAL RISK THAT DEFENDANTS IN THE COUNTLESS PENDING FLORIDA ASBESTOS CASES - AS WELL AS DEFENDANTS IN OTHER LATENT INJURY CASES - COULD BE HELD LIABLE FOR HARMS THAT ARE THE FAULT OF OTHERS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 10/17/14. Murray v. Motorola, Inc. - Legal Reform D.C. Court of Appeals THE D.C. COURT IS BEING ASKED TO REJECT THE FRYE STANDARD AND ADOPT THE MORE RELIABLE AND MODERN DAUBERT STANDARD FOR EXPERT TESTIMONY. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 10/24/14. COURT GRANTED REVIEW AND AMICUS BRIEF ON MERITS FILED 2/25/15. Murray Energy v. EPA - Regulatory D.C. Court of Appeals THE NFIB SMALL BUSINESS LEGAL CENTER INTERVENED IN A CASE CHALLENGING EPA'S AUTHORITY TO PROMULGATE THE GREENHOUSE GAS RULES FOR EXISTING STATIONARY SOURCES UNDER SECTION 111(D) OF THE CLEAN AIR ACT. MURRAY ENERGY CORPORATION FILED 2 CASES AND A GROUP OF 12 STATES (LED BY WEST VIRGINIA) FILED A THIRD CHALLENGE TO EPA'S AUTHORITY TO PROMULGATE THE SECTION 111(D) EXISTING SOURCE PERFORMANCE STANDARD. THE THREE CASES PRESENT SUBSTANTIALLY THE SAME LEGAL ARGUMENT-THAT EPA IS PRECLUDED FROM PROCEEDING TO REGULATE SOURCES UNDER SECTION 111(D) THAT ARE ALREADY SUBJECT TO REGULATION UNDER SECTION 112. THE COURT HAS AGREED TO HEAR ALL THREE CASES ON THE SAME DAY. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER FILED A MOTION TO INTERVENE AND IT WAS GRANTED IN NOVEMBER 2014. NFIB SMALL BUSINESS LEGAL CENTER FILED A MERITS BRIEF 12/30/14. NFIB v. Gessler - Tax and Regulatory District Court for City and County of Denver SEEKING ENFORCEMENT OF THE TAXPAYER BILL OF RIGHTS UNDER THE STATE'S CONSTITUTION, THE NFIB SMALL BUSINESS LEGAL CENTER SUED SECRETARY OF STATE SCOTT GESSLER. THE COMPLAINT ALLEGES THAT THE STATE COLLECTS APPROXIMATELY $20 MILLION PER YEAR FROM BUSINESSES THAT ARE REQUIRED TO FILE CERTAIN DOCUMENTS WITH THE STATE. HOWEVER, THE SECRETARY OF STATE'S OFFICE DOESN'T JUST REGULATE BUSINESSES, IT RUNS THE STATE'S ELECTIONS OPERATIONS, REGULATES BINGOS AND RAFFLES, AND CONDUCTS OTHER FUNCTIONS NOT RELATED TO BUSINESSES, ALL OF WHICH IS FUNDED BY THE MONEY COLLECTED FROM BUSINESSES SMALL AND LARGE. THE OFFICE RECEIVES NO MONEY FROM THE STATE'S GENERAL FUND. BECAUSE A SIGNIFICANT PORTION OF THE BUSINESS LICENSING CHARGES ARE APPROPRIATED TO DEFRAY THE DEPARTMENT'S AND THE STATE'S GENERAL EXPENSES, THE BUSINESS LICENSING CHARGES ARE A TAX AND NOT A FEE." THUS, THE STATE IS IMPOSING AN ILLEGAL TAX ON SMALL BUSINESSES TO FUND OBLIGATIONS THAT SHOULD BE A COST SHARED BY EVERYONE. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER COMPLAINT FILED 12/22/14. Nestle-Dreyer v. NLRB - Micro union challenge U.S. Court of Appeals for the Fourth Circuit ON DECEMBER 28, 2011, THE NLRB UPHELD A REGIONAL DIRECTOR'S UNIT DETERMINATION OF MAINTENANCE EMPLOYEES AT NESTLE DREYER'S ICE CREAM PLANT. THE REGIONAL DIRECTOR'S DECISION WAS BASED ON THE MICRO-UNION STANDARD FROM SPECIALTY HEALTHCARE. NESTLE-DREYER LOST THE ELECTION AND REFUSED TO BARGAIN. ON MAY 18, THE BOARD ISSUED A DECISION FINDING THE COMPANY COMMITTED A ULP BY DOING SO. NESTLE DRYER HAS APPEALED THE ULP DECISION TO THE U.S. COURT OF APPEALS FOR THE FOURTH CIRCUIT CHALLENGING THE MICRO UNION STANDARD. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER FILED AMICUS BRIEF ON 7/11/12. AGAIN CONSIDERED BY THE BOARD AND FOURTH CIRCUIT (POST-NOEL CANNING). BRIEF FILED 1/13/15. Nissan Company v. Maddox - Legal Reform Kentucky Supreme Court THE STATE COURT WILL DECIDE THE TYPE
SUMMARY OF LEGAL CASES FOR 2014 (CONT.)	FORM 990, PART III, LINE 4a Sisson v. RadioShack - Wage and Hour U.S. Court of Appeals for the Sixth Circuit THE APPEAL CONCERNS THE DEPARTMENT OF LABOR'S DETERMINATION THAT EMPLOYERS WHO PAY BONUS, PREMIUM PAY, OR COMMISSION IN ADDITION TO A FIXED SALARY ARE NOT ENTITLED TO USE THE FLUCTUATING WORKWEEK METHOD OF CALCULATING OVERTIME COMPENSATION. DOL'S INTERPRETATION IS A REVERSAL FROM PREVIOUS HOLDINGS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 4/29/14. Smith v. Capital Region Medical Center - Workers' Compensation Missouri Court of Appeals THE COURT IS REVIEWING A RULING THAT EXPANDS EMPLOYEES' CAPACITY TO RECEIVE WORKERS' COMPENSATION PAYMENTS BASED ON ALLEGATIONS OF EMPLOYMENT-RELATED EXPOSURE TO DISEASE. THE LOWER COURT DECISION EXPOSES EMPLOYERS TO FAR GREATER EXPOSURE TO LIABILITY FOR WORKERS' COMPENSATION CLAIMS BASED ON A MORE LAX STANDARD FOR ESTABLISHING A CAUSAL LINK BETWEEN EMPLOYMENT AND A WORKER'S DISEASE. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 6/26/14. Snyder v. CIGA - Regulatory California Supreme Court - Letter Brief THIS CASE RAISES AN IMPORTANT ISSUE THAT MAY AFFECT BUSINESSES DEALING WITH WORKMEN'S COMPENSATION CLAIMS. UNLESS THE CALIFORNIA SUPREME COURT TAKES THE CASE, SMALL BUSINESS OWNERS MAY BE FORCED TO PAY WORKMEN'S COMPENSATION CLAIMS OUT-OF-POCKET IN THE EVENT THEIR INSURANCE COMPANY SHOULD BECOME INSOLVENT. BECAUSE THIS MAY DISRUPT THE WORKMEN'S COMPENSATION SYSTEM, AND MAY HAVE ADVERSE IMPACTS ON SMALL BUSINESS OWNERS PAYING INTO WORKMEN'S COMPENSATION INSURANCE, THE NFIB SMALL BUSINESS LEGAL CENTER IS ASKING THE STATE SUPREME COURT TO TAKE THE CASE NOW. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 12/01/14. Stewart Jasper Orchards v. Jewell - Regulatory Supreme Court - cert petition THE CENTRAL VALLEY PROJECT AND THE STATE WATER PROJECT ARE THE TWO WATER SYSTEMS THAT PUMP NECESSARY WATER FROM THE NORTH TO THE SOUTH. IN 2008, THE U.S. FISH AND WILDLIFE SERVICE (FWS) LIMITED THE AMOUNT OF WATER THAT CAN BE PUMPED THROUGH THE SYSTEMS BASED UPON ENVIRONMENTALISTS' ARGUMENTS THAT PUMPING THREATENED THE SMELT POPULATION. AS A RESULT, THOUSANDS OF SMALL BUSINESSES NO LONGER GET THE WATER THEY NEED TO SUSTAIN THEIR COMPANIES, LEADING TO NFIB SMALL BUSINESS LEGAL CENTER'S DECISION TO PARTICIPATE IN THE LAWSUIT. THE NINTH CIRCUIT HELD THAT FWS HAD NO OBLIGATION TO CONSIDER ECONOMIC IMPACTS ON THE PRIVATE SECTOR. ACCORDINGLY, NFIB SMALL BUSINESS LEGAL CENTER IS NOW URGING THE SUPREME COURT TO HEAR THE CASE AGAIN. SPECIFICALLY, WE ARGUE THAT THE TIME HAS COME TO OVERTURN TVA V. HILL, A CASE FROM 1970S, WHICH HELD THAT ENDANGERED SPECIES MUST BE PROTECTED "WHATEVER THE COST." STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED IN SUPPORT OF FARMERS CHALLENGING THE FEDERAL WATER RESTRICTIONS ON 6/2/10. ORAL ARGUMENTS ON 2/15/11. IN MARCH 2011, THE FEDERAL APPELLATE COURT RULED THAT THE WATER RESTRICTIONS ARE CONSTITUTIONAL. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED IN SUPPORT OF CERT PETITION TO U.S. SUPREME COURT 7/25/11. COURT DENIED CERT ON 10/31/11. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED IN SUPPORT OF A SECOND PETITION TO SUPREME COURT ON 11/03/14. COURT DENIED REVIEW. Texas v. Clear Channel Outdoor Inc. - Property Rights Texas Supreme Court THE STATE OF TEXAS APPEALS A DECISION AWARDING COMPENSATION TO A BILLBOARD OWNER. HERE THE STATE REQUIRED THE BILLBOARD REMOVED FOR A HIGHWAY EXPANSION PROJECT. THE NFIB SMALL BUSINESS LEGAL CENTER FILED TO MAKE CLEAR THAT BILLBOARD OWNERS DESERVE COMPENSATION WHENEVER GOVERNMENT REQUIRES REMOVAL, AND THAT THE COMPENSATION AWARD SHOULD TAKE INTO ACCOUNT THE POTENTIAL REVENUE THAT THE BILLBOARD COULD BRING FOR A PROSPECTIVE BUYER. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 07/25/14. Thyssenkrup Waupaca Foundries v. DeKeyser - Employment U.S. Supreme Court - cert petition THIS CASE CONCERNS WHETHER DONNING AND DOFFING IS COMPENSABLE IF THE EMPLOYER ENCOURAGED, BUT DID NOT REQUIRE, ITS IRON FOUNDRY EMPLOYEES TO SHOWER AND CHANGE CLOTHES BEFORE AND AFTER THEIR SHIFTS. EMPLOYEES SUED FOR UNPAID OVERTIME, AND THE DISTRICT COURT GRANTED SUMMARY JUDGMENT, CONCLUDING THAT "THE FACT THAT OSHA HAS PROMULGATED A STANDARD FOR [HAZARDOUS MATERIAL] EXPOSURE THAT DOES NOT MANDATE CHANGING CLOTHES AND SHOWERING AFTER WORK REQUIRES THE CONCLUSION THAT SUCH ACTIVITIES ARE NOT REQUIRED BY THE NATURE OF THE WORK." NFIB SMALL BUSINESS LEGAL CENTER FILED AN AMICUS IN SUPPORT OF THE EMPLOYER'S CERT PETITION. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 8/26/14. REVIEW DENIED ON 11/3/14. T-Mobile v. City of Roswell - Regulatory U.S. Supreme Court THE ISSUE IN THE CASE IS WHETHER A LOCAL GOVERNMENTAL AUTHORITY COMPLIES WITH THE REQUIREMENT IN THE TELECOMMUNICATIONS ACT OF 1996 THAT ANY DENIAL OF AN APPLICATION TO INSTALL A WIRELESS COMMUNICATION FACILITY BE "IN WRITING AND SUPPORTED BY SUBSTANTIAL EVIDENCE" IF IT FAILS TO SPECIFY ANY REASONS FOR ITS DENIAL. PRIOR TO THE 1996 ACT, LOCAL ZONING AUTHORITIES OFTEN DRAGGED THEIR FEET OR OTHERWISE SOUGHT TO PREVENT TELECOMMUNICATIONS COMPANIES FROM SITING VITAL INFRASTRUCTURE (SUCH AS THE CELL PHONE TOWERS AT ISSUE HERE) IN THEIR COMMUNITIES. THE ACT WAS DESIGNED TO FIX THAT PROBLEM BY REQUIRING DENIALS TO BE SUBJECT TO EFFECTIVE JUDICIAL OVERSIGHT. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 7/10/14. United Steel v. Sweeney - Labor Indiana State Superior Court NFIB SMALL BUSINESS LEGAL CENTER WAS INSTRUMENTAL IN PUSHING FOR THE PASSAGE OF INDIANA'S RIGHT TO WORK STATUTE IN INDIANA, WHICH GUARANTEES EMPLOYEES THE RIGHT TO DECIDE WHETHER OR NOT THEY WISH TO ASSOCIATE WITH A UNION. UNDER THE STATE'S RIGHT TO WORK STATUTE, UNIONS CAN NO LONGER INSIST THAT EMPLOYERS CONDITION JOB OFFERS ON A REQUIREMENT THAT THE EMPLOYEE JOIN THE UNION. BUT, SEVERAL UNIONS HAVE FILED LAWSUIT CHALLENGING THE LAW. NFIB SMALL BUSINESS LEGAL CENTER JOINED WITH NATIONAL RIGHT TO WORK IN AN AMICUS DEFENDING THE INDIANA RIGHT TO WORK LAW HERE. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 1/10/14 SUPPORTING THE LAW. Walston v. Boeing - Labor Washington Supreme Court WASHINGTON LAW PROVIDES A FORM OF IMMUNITY FOR EMPLOYERS FOR POTENTIAL LAWSUITS STEMMING FROM WORKPLACE INJURIES. UNDER THE STATE'S STATUTORY REGIME, EMPLOYEES MUST PURSUE SUCH CLAIMS THROUGH WORKERS COMPENSATION INSURANCE, AND CAN ONLY ADVANCE A LAWSUIT WHERE THE EMPLOYER INTENTIONALLY CAUSED HIS OR HER INJURIES. BUT IN THIS CASE, A FORMER EMPLOYEE SEEKS TO UPSET THIS LONG-SETTLED UNDERSTANDING-ARGUING THAT HE CAN ADVANCE AN ASBESTOS LAWSUIT BECAUSE THE EMPLOYER KNEW THAT THERE WAS A CHANCE THAT, WHEN HE WAS EXPOSED TO CERTAIN CHEMICALS, THE EMPLOYEE MIGHT HAVE SUFFERED INJURIES ON THE MOLECULAR LEVEL. NFIB SMALL BUSINESS LEGAL CENTER JOINED WITH OTHER INDUSTRY GROUPS IN REBUFFING THIS THEORY-AS IT WOULD OPEN EMPLOYERS TO A NEW ROUND OF ASBESTOS LAWSUITS. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 1/13/14. Warne v. Hall - Legal Reform Colorado Supreme Court THE CASE ARISES OUT OF A LAND USE DISPUTE AND CONCERNS WHETHER COLORADO SHOULD ADOPT THE IQBAL/TWOMBLY PLEADING STANDARD. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED IN SUPPORT OF DEFENDANT ON 12/15/14. Webb v. Special Electric - Legal Reform California Supreme Court THE COURT WILL DETERMINE WHETHER A SUPPLIER OF HAZARDOUS RAW MATERIALS TO A MANUFACTURER OF FINISHED PRODUCTS CAN BE FOUND LIABLE ON A FAILURE-TO-WARN THEORY TO A PLAINTIFF EXPOSED WHILE WORKING WITH THE FINISHED PRODUCT. THE CASE DIRECTLY IMPLICATES CALIFORNIA'S DEVELOPMENT OF THE SOPHISTICATED USER DOCTRINE, AND PRESENTS THE COURT WITH AN OPPORTUNITY TO DETERMINE WHETHER IT APPLIES TO DISCHARGE ANY DUTY TO WARN WHERE THE USER IS A SOPHISTICATED INTERMEDIATE PURCHASER OF THE PRODUCT, RATHER THAN THE END-USER. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 4/18/14. Westerville, OH v. Taylor - Property Rights Ohio Court of Appeals - Tenth district THE CITY OF WESTERVILLE HAS MOVED TO TAKE TAYLOR'S PROPERTY FOR A SELF-DESCRIBED "BEAUTIFICATION" AND "BRANDING" PROJECT TO PROMOTE A NEW IMAGE FOR THE CITY. CLAIMING ITS RIGHT TO DO SO UNDER THE POLICE POWER, THE CITY IS TAKING THE MAIN ACCESS POINT TO MR. TAYLOR'S BUSINESS AT A MAJOR INTERSECTION AND ELIMINATING ITS ON-STREET SIGNAGE. DESPITE TAKING THE OWNER'S PRIVATE PROPERTY IN ORDER TO ELIMINATE THE VISIBILITY OF A BUSINESS FROM THE STREET, THE CITY CONTENDS THAT THE OWNER IS NOT ENTITLED TO ANY COMPENSATION FOR LOSS OF VISIBILITY. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 3/5/14. Wills v. RadioShack - Wage and Hour U.S. Court of Appeals for the Second Circuit THE APPEAL CONCERNS THE DEPARTMENT OF LABOR'S DETERMINATION THAT EMPLOYERS WHO PAY BONUS, PREMIUM PAY, OR COMMISSION IN ADDITION TO A FIXED SALARY ARE NOT ENTITLED TO USE THE FLUCTU
SUMMARY OF LEGAL CASES FOR 2014 (CONT.)	FORM 990, PART III, LINE 4a Young v. UPS - Employment U.S. Supreme Court IN THIS CASE, THE EMPLOYER DENIED A REQUEST FOR A WORK REASSIGNMENT BASED ON A COLLECTIVELY BARGAINED AGREEMENT. NFIB SMALL BUSINESS LEGAL CENTER ARGUES THAT ALTHOUGH THE PREGNANCY DISCRIMINATION ACT (PDA) REQUIRES EMPLOYERS TO TREAT WOMEN "AFFECTED BY PREGNANCY, CHILDBIRTH, OR RELATED MEDICAL CONDITIONS" THE SAME IN ALL ASPECTS OF EMPLOYMENT AS OTHER EMPLOYEES, IT STOPS SHORT OF IMPOSING AN AFFIRMATIVE DUTY ON EMPLOYERS TO PROVIDE PREGNANCY-RELATED WORKPLACE ACCOMMODATIONS TO THE EXTENT THAT THEY ARE NOT OFFERED CATEGORICALLY TO ALL OTHER EMPLOYEES. STATUS: DECIDED. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 10/31/14. ORAL ARGUMENT SET FOR 12/3/14. THE COURT RULED THAT THE PDA IMPOSES AN OBLIGATION ON EMPLOYERS TO GIVE REASONABLE ACCOMMODATIONS TO PREGNANT EMPLOYEES, BUT THAT EMPLOYERS HAVE AN OPPORTUNITY TO OFFER NON-DISCRIMINATORY REASONS FOR WHY THEY DIDN'T OFFER THE ACCOMMODATION. Zoeller v. United Steel - Labor IN Supreme Court IN THIS CASE A LABOR UNION CHALLENGES THE CONSTITUTIONALITY OF INDIANA'S RIGHT TO WORK LAW. THE UNION ARGUES THAT THE RIGHT TO WORK LAW VIOLATES INDIANA'S CONSTITUTIONAL GUARANTEE AGAINST FORCED SERVITUDE ON THE THEORY IT COMPELS UNIONS TO REPRESENT EMPLOYEES WHO ARE NOT PAYING FOR THE REPRESENTATION. IN RESPONSE, NFIB SMALL BUSINESS LEGAL CENTER JOINED WITH NATIONAL RIGHT TO WORK IN DEFENDING INDIANA'S RIGHT TO WORK STATUTE. WE ARGUED THAT FEDERAL LAW PREEMPTS THE UNION'S ARGUMENTS IN ALLOWING STATES TO ENACT RIGHT TO WORK STATUTES. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 12/13/13. Zucker v. U.S. CPSC - Regulatory Reform U.S. District of Maryland MR. ZUCKER HAS INITIATED THIS LAWSUIT ASKING A FEDERAL COURT FOR DECLARATORY AND INJUNCTIVE RELIEF AGAINST THE U.S. CONSUMER PROTECTION SAFETY COMMISSION (US CPSC) BECAUSE THE AGENCY IS SEEKING TO HOLD HIM PERSONALLY LIABLE FOR A 54 MILLION DOLLAR RECALL OF A PRODUCT THAT HAD PREVIOUSLY BEEN PRODUCED BY A COMPANY THAT HE HAD FOUNDED. THE COMPANY HAS NOW DISSOLVED, AND US CPSC SEEKS TO PIERCE THE CORPORATE VEIL TO HOLD ZUCKER PERSONALLY LIABLE. NFIB SMALL BUSINESS LEGAL CENTER FILED A MOTION TO ADOPT THE AMICUS BRIEF OF THE CHAMBER OF COMMERCE IN THIS MATTER, URGING THE COURT TO RULE IN ZUCKER'S FAVOR. STATUS: PENDING. NFIB SMALL BUSINESS LEGAL CENTER AMICUS BRIEF FILED 4/11/14.
FORM 990 PROVIDED TO GOVERNING BODY	PART VI, SECTION B: POLICIES, LINE 11 FOLLOWING AN INDEPENDENT AUDIT OF ITS FINANCIAL STATEMENTS, A DRAFT OF NFIB SMALL BUSINESS LEGAL CENTER'S FORM 990 IS PREPARED. THIS FORM 990 IS REVIEWED INTERNALLY BY NFIB'S TAX ACCOUNTANT, CONTROLLER/TREASURER, AND SVP/CFO. 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 SVP/CFO, THE RETURN IS REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE FINAL RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
WRITTEN CONFLICT OF INTEREST POLICY	PART VI, SECTION B: POLICIES, LINE 12 EVERY BOARD MEMBER, OFFICER, AND KEY EMPLOYEE OF NFIB SMALL BUSINESS LEGAL CENTER IS REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS.
PROCESS OF DETERMINING COMPENSATION FOR OFFICERS AND OTHER KEY EMPLOYEES	PART VI, SECTION B: POLICIES, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF NFIB IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THE CEO, CFO, SECRETARY AND SVPS OF THE ORGANIZATION. THE TREASURER'S AND EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND SET BY THE CEO. IN NOVEMBER 2014, AN OUTSIDE COMPENSATION CONSULTING FIRM WAS ENGAGED TO PROVIDE EXPERT ANALYSES REGARDING THE REASONABLENESS OF THE TOTAL COMPENSATION PACKAGE FOR THE EXECUTIVES OF NFIB AND ITS AFFILIATED ORGANIZATIONS. THE 2014-2015 RESULTS ALONG WITH AN IRC 4958 OPINION LETTER WERE PROVIDED TO THE CHAIRMAN OF THE BOARD FOR THE EXECUTIVE COMMITTEE AT THE FEBRUARY 2015 MEETING. THE COMMITTEE RELIES ON THIS INDEPENDENT REVIEW TO ENSURE THAT REASONABLE COMPENSATION IS PAID TO THE CEO, CFO, SECRETARY AND SVPS. THE COMMITTEE'S PHILOSOPHY IS TO ENSURE THAT THE COMPENSATION FOR THESE POSITIONS RELATIVE TO MARKET COMPARISONS IS COMPETITIVE IN ORDER TO ATTRACT, RETAIN AND MOTIVATE QUALIFIED EMPLOYEES WHILE NOT BEING AT THE TOP OF THE RANGE. THE COMMITTEE SETS THE COMPENSATION FOR THE CEO, CFO, SECRETARY AND SVPs EACH YEAR DURING THEIR MEETING WHICH IS TYPICALLY HELD IN FEBRUARY. MINUTES FROM THESE ANNUAL MEETINGS ARE TAKEN BY THE CORPORATE SECRETARY DURING THE MEETING. WHEN THE MINUTES ARE REVIEWED AND APPROVED, THEY ARE RETAINED WITH ALL OTHER CORPORATE RECORDS.
DOCUMENTS AVAILABLE TO THE PUBLIC	PART VI, SECTION C: DISCLOSURE, LINE 19 IT IS NFIB SMALL BUSINESS LEGAL CENTER'S ("THE CENTER") POLICY TO MAKE AVAILABLE FOR PUBLIC INSPECTION, UPON REQUEST, EITHER WRITTEN OR IN PERSON, ITS EXEMPTION APPLICATION, SUPPORTING DOCUMENTS AND ANY LETTER OR DOCUMENT ISSUED BY THE IRS CONCERNING THE APPLICATION. THE CENTER ALSO MAKES AVAILABLE FOR PUBLIC INSPECTION AND COPYING, UPON REQUEST, EITHER WRITTEN OR IN PERSON, ITS FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE FORM 990 IS AVAILABLE FOR A THREE-YEAR PERIOD BEGINNING WITH THE DUE DATE OF THE RETURN (INCLUDING ANY EXTENSION OF TIME FOR FILING). THE FOUNDATION'S CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE TO THE PUBLIC UPON REQUEST, EITHER WRITTEN OR IN PERSON.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

NFIB SMALL BUSINESS LEGAL CENTER

Employer identification number

62-1570449

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) NATIONAL FEDERATION OF INDEPENDENT BUS 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 94-0707299	MEM. REPRES.	CA	501(C)(6)		NA		No
(2) NFIB RESEARCH FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 04-3592337	RESEARCH	TN	501(C)(3)	11a-Type I	NFIB	Yes
(3) NFIB YOUNG ENTREPRENEUR FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 62-1557196	EDUCATION	TN	501(C)(3)	11a-Type I	NFIB	Yes
(4) NFIB SAVE AMERICAS FREE ENTERPRISE TRUST 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 94-2532364	PAC	CA	527		NFIB	Yes
(5) NFIB THE VOICE OF FREE ENTERPRISE INC 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 27-3615830	SOC. WELFARE	TN	501(C)(4)		NFIB	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2014

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No
(1) NFIB MEMBER SERVICES CORPORATION 53 CENTURY BLVD SUITE 250 NASHVILLE,TN372143682 94-2899404	MEMBER BENEFI	CA	NA	C			Yes

Schedule R (Form 990) 2014

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

Yes

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) NFIB THE VOICE OF FREE ENTERPRISE INC	LINE	405,422	FMV
(2) NATIONAL FEDERATION OF INDEPENDENT BUSINESS	LINE	118,071	FMV
(3) NATIONAL FEDERATION OF INDEPENDENT BUSINESS	LINE	253,468	FMV

Schedule R (Form 990) 2014

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2014

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2014

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	948,363	1,149,672
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	381	226
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	948,744	1,149,898
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	616,148	653,677
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	19,898	32,662
b	Total fundraising expenses (Part IX, column (D), line 25) 251,712
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	411,733	480,673
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,047,779	1,167,012
19	Revenue less expenses. Subtract line 18 from line 12.......	-99,035	-17,114
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	296,473	301,075
21	Total liabilities (Part X, line 26).............	101,675	123,391
22	Net assets or fund balances. Subtract line 21 from line 20.....	194,798	177,684

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 873,989 including grants of $ ) (Revenue $ )
	SEE SCHEDULE O FOR SUMMARY OF 2014 CASES

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses873,989

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)			(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) JEFF SMITH........................................................................ TREASURER	1.0 .......................39.0	X		0	184,908	30,196
(19) SUSAN M ECKERLY........................................................................ SVP	1.0 .......................39.0	X		0	306,021	11,433
(20) KAREN R HARNED........................................................................ EXECUTIVE DIRECTOR	40.0 .......................0.0	X		220,198	0	23,333
(21) BETH MILITO........................................................................ SENIOR EXECUTIVE COUNSEL	40.0 .......................0.0		X	179,777	0	6,434

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	399,975	2,348,763	166,817

1	Briefly describe the organization’s mission or most significant activities: THE NFIB SMALL BUSINESS LEGAL CENTER'S MISSION IS TO BE THE VOICE FOR SMALL BUSINESS IN THE NATION'S COURTS AND THE LEGAL RESOURCE FOR SMALL BUSINESS OWNERS NATIONWIDE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	15
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	14
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	4
6	Total number of volunteers (estimate if necessary) .............	6	18
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d		405,442
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		744,230

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			1,149,672
			Business Code
2a
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			0
3	Investment income (including dividends, interest, and other similar amounts).......			226			226
4	Income from investment of tax-exempt bond proceeds..			0
5	Royalties...........			0
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)	0	0
d	Net rental income or (loss).......			0
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...			0
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..			0		0
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See Instructions......			1,149,898		0	226


			(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............		0	1	0
2	Savings and temporary cash investments .........		252,466	2	269,600
3	Pledges and grants receivable, net ...........		36,335	3	23,600
4	Accounts receivable, net .............		0	4	0
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			0	6	0
7	Notes and loans receivable, net .............		0	7	0
8	Inventories for sale or use ..............		0	8	0
9	Prepaid expenses and deferred charges ..........		451	9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b	0	10c
11	Investments—publicly traded securities ..........		0	11	0
12	Investments—other securities. See Part IV, line 11 .....		0	12	0
13	Investments—program-related. See Part IV, line 11 .....		0	13	0
14	Intangible assets ...............		0	14	0
15	Other assets. See Part IV, line 11 ...........		7,221	15	7,875
16	Total assets. Add lines 1 through 15 (must equal line 34)......		296,473	16	301,075
17	Accounts payable and accrued expenses .........		46,891	17	69,728
18	Grants payable .................		0	18	0
19	Deferred revenue ................		0	19	0
20	Tax-exempt bond liabilities .............		0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		0	21	0
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..		0	23	0
24	Unsecured notes and loans payable to unrelated third parties ....		0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		54,784	25	53,663
26	Total liabilities. Add lines 17 through 25.........		101,675	26	123,391
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		194,798	27	177,684
28	Temporarily restricted net assets ...........		0	28	0
29	Permanently restricted net assets ...........		0	29	0
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........			30
31	Paid-in or capital surplus, or land, building or equipment fund .....			31
32	Retained earnings, endowment, accumulated income, or other funds			32
33	Total net assets or fund balances ...........		194,798	33	177,684
34	Total liabilities and net assets/fund balances ........		296,473	34	301,075