TY 2018 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) STEVE SCHRAMM...................................................................... CHAIRMAN	0.25 ................. 1.75	X		38,969	249
(2) KURT SUMMERS...................................................................... DIRECTOR	0.25 ................. 1.75	X		19,704	249
(3) JEFF READY...................................................................... DIRECTOR	0.25 ................. 1.75	X		19,200	249
(4) JOSE VILLA...................................................................... DIRECTOR	0.25 ................. 1.75	X		19,200	249
(5) SHERRY WUEBBEN...................................................................... DIRECTOR	0.25 ................. 1.75	X		19,500	249
(6) TOM BRYCE...................................................................... DIRECTOR	0.25 ................. 1.75	X		24,000	249
(7) PATTI MELLARD...................................................................... DIRECTOR	0.25 ................. 1.75	X		24,000	249
(8) DOUGLASS HENRY...................................................................... DIRECTOR	0.25 ................. 1.75	X		19,200	249
(9) GREG POWELL...................................................................... DIRECTOR	0.25 ................. 1.75	X		24,000	249
(10) Sam Chamberlain...................................................................... DIRECTOR	0.25 ................. 1.75	X		17,700	249
(11) Barbara Kniff-McCulla...................................................................... DIRECTOR	0.25 ................. 1.75	X		20,293	249
(12) Juanita D Duggan...................................................................... President	1.0 ................. 39.0	X	X	1,247,202	27,481
(13) Maria David...................................................................... DIRECTOR	0.25 ................. 1.75	X		20,275	249
(14) Nevin Groce...................................................................... DIRECTOR	0.25 ................. 1.75	X		19,200	249
(15) David Addington...................................................................... VP/Secretary/Parliamentarian	1.0 ................. 39.0		X	488,256	28,622
(16) MARY BLASINSKY...................................................................... Asst Secretary	1.0 ................. 39.0		X	384,807	39,225
(17) TAMMY S BOEHMS...................................................................... CFO	1.0 ................. 39.0		X	481,850	30,395

- 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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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

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 12, 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 (Form 990 or 990-EZ).)

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 agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

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 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

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- 10 above (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	10	Yes		0	0

Total 1					0	0

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

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2018

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv), 170(b)(1)(A)(vi), and 170(b)(1)(A)(ix)
(Complete only if you checked the box on line 5, 7, 8, or 9 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) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
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) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(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 2018 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2017 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2018. 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—2017. 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—2018. 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—2017. 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) 2018

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(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) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(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 2018 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2017 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2018 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2017 Schedule A, Part III, line 17 .............

19a

331/3% support tests—2018. 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—2017. 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) 2018

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d 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 12a or 12b 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 (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) 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 section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

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

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 9a) 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 9a) 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 section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b 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

Schedule A (Form 990 or 990-EZ) 2018

Page 5

Part IV

Supporting Organizations (continued)

Yes

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

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, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) 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) 2018

Page 6

Part V

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

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). 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

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) 2018

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

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 2018 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-2018	(iii) Distributable Amount for 2018
1 Distributable amount for 2018 from Section C, line 6
2 Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2018:
a From 2013.......
b From 2014.......
c From 2015.......
d From 2016.......
e From 2017.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2018 distributable amount
i Carryover from 2013 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2018 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2018 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2019. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2014......
b Excess from 2015.....
c Excess from 2016.....
d Excess from 2017.....
e Excess from 2018.....

Schedule A (Form 990 or 990-EZ) (2018)

Schedule A (Form 990 or 990-EZ) 2018

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 12G(A)(VI):	NFIB SMALL BUSINESS LEGAL CENTER PROVIDES A VOICE FOR SMALL BUSINESS IN THE NATION'S COURTS AND IS A LEGAL RESOURCE FOR SMALL BUSINESS OWNERS NATIONWIDE. BY SUPPORTING SMALL BUSINESS IN THE NATION'S COURT AND LEGAL SYSTEM, NFIB SMALL BUSINESS LEGAL CENTER PROVIDES VALUABLE ASSISTANCE TO THE INDIVIDUALS FOR WHICH NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. IS SERVING. PART IV, LINE 3B: WITH THE ASSISTANCE OF KPMG, LLP, NFIB SMALL BUSINESS LEGAL CENTER ANNUALLY COMPLETES A PRO-FORMA SCHEDULE A UTILIZING THE FINANCIAL DATA OF NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. ("NFIB") IN ORDER TO CONFIRM THAT NFIB MEETS THE PUBLIC SUPPORT TEST UNDER IRC SEC. 509(A)(2). IN ADDITION, NFIB SMALL BUSINESS LEGAL CENTER CONFIRMS WITH NFIB THAT IT MAINTAINS A VALID 501(C)(6) DETERMINATION LETTER.
PART IV, LINE 3C:	DURING 2018, NFIB SMALL BUSINESS LEGAL CENTER DID NOT PROVIDE ANY MONETARY SUPPORT TO NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. THEREFORE, NO STEPS WERE NECESSARY TO ENSURE THAT ALL SUPPORT WAS USED FOR SECTION 170(C)(2)(B) PURPOSES.

Return Reference

Explanation

PART I, LINE 12G(A)(VI):

NFIB SMALL BUSINESS LEGAL CENTER PROVIDES A VOICE FOR SMALL BUSINESS IN THE NATION'S COURTS AND IS A LEGAL RESOURCE FOR SMALL BUSINESS OWNERS NATIONWIDE. BY SUPPORTING SMALL BUSINESS IN THE NATION'S COURT AND LEGAL SYSTEM, NFIB SMALL BUSINESS LEGAL CENTER PROVIDES VALUABLE ASSISTANCE TO THE INDIVIDUALS FOR WHICH NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. IS SERVING. PART IV, LINE 3B: WITH THE ASSISTANCE OF KPMG, LLP, NFIB SMALL BUSINESS LEGAL CENTER ANNUALLY COMPLETES A PRO-FORMA SCHEDULE A UTILIZING THE FINANCIAL DATA OF NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. ("NFIB") IN ORDER TO CONFIRM THAT NFIB MEETS THE PUBLIC SUPPORT TEST UNDER IRC SEC. 509(A)(2). IN ADDITION, NFIB SMALL BUSINESS LEGAL CENTER CONFIRMS WITH NFIB THAT IT MAINTAINS A VALID 501(C)(6) DETERMINATION LETTER.

PART IV, LINE 3C:

DURING 2018, NFIB SMALL BUSINESS LEGAL CENTER DID NOT PROVIDE ANY MONETARY SUPPORT TO NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. THEREFORE, NO STEPS WERE NECESSARY TO ENSURE THAT ALL SUPPORT WAS USED FOR SECTION 170(C)(2)(B) PURPOSES.

Schedule A (Form 990 or 990-EZ) 2018

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.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

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 other 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. Don't 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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2018)

Schedule B (Form 990, 990-EZ, or 990-PF) (2018) 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
		$	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) (2018)

Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Page 3

Name of organization NFIB SMALL BUSINESS LEGAL CENTER		Employer identification number 62-1570449

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) (2018)

Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

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.) $ 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) (2018)

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," on 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.
SchDMd Bullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

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" on 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" on 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 7/25/06, 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, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, 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" on 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 on 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 on 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) 2018

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" on 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


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
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" on Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	(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 on 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" on 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" on 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) 2018

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered "Yes" on 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........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on 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

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

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

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

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

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	0
DUE TO AFFILIATES	25,919
VACATION ACCRUAL	32,295
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	58,214
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) 2018

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	1,005,825
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
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3	1,005,825
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	1,005,825

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	1,067,760
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3	1,067,760
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	1,067,760

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 Section 501(c)(3). The Legal center is, however, subject to federal and state income tax on unrelated business income. The Legal Center did not have any unrelated business income tax liability for the years ended December 31, 2018 and 2017, nor did The Legal Center have any uncertain tax positions for the years ended December 31, 2018 and 2017. On December 22, 2017, the President signed into law H.R. 1, originally known as the Tax Cuts and Jobs Act. The new law includes several provisions that result in substantial changes to the tax treatment of tax-exempt organizations and their donors. The Legal Center has reviewed these provisions and the potential impact and concluded the enactment of H.R. 1 will not have a material effect on the operations of the organization.

Schedule D (Form 990) 2018

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" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2018

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 on 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 on 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? .............

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 on 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," on line 5a or 5b, describe in Part III.

For persons listed on 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," on line 6a or 6b, describe in Part III.

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

Yes

Were any amounts reported on 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" on 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) 2018

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 on 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 on 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)
1Juanita D Duggan President	(i) (ii)	0 ------------- 708,116	0 ------------- 248,000	0 ------------- 291,086	0 ------------- 9,625	0 ------------- 17,856	0 ------------- 1,274,683	0 ------------- 0
2David Addington VP/Secretary/Parliamentarian	(i) (ii)	0 ------------- 373,701	0 ------------- 106,575	0 ------------- 7,980	0 ------------- 9,625	0 ------------- 18,997	0 ------------- 516,878	0 ------------- 0
3MARY BLASINSKY Asst Secretary	(i) (ii)	0 ------------- 267,469	0 ------------- 79,050	0 ------------- 38,288	0 ------------- 12,427	0 ------------- 26,798	0 ------------- 424,032	0 ------------- 0
4TAMMY S BOEHMS CFO	(i) (ii)	0 ------------- 347,508	0 ------------- 102,525	0 ------------- 31,817	0 ------------- 13,331	0 ------------- 17,064	0 ------------- 512,245	0 ------------- 0
5JEFF SMITH TREASURER	(i) (ii)	0 ------------- 197,613	0 ------------- 29,355	0 ------------- 3,986	0 ------------- 11,800	0 ------------- 26,244	0 ------------- 268,998	0 ------------- 0
6KAREN R HARNED EXECUTIVE DIRECTOR	(i) (ii)	228,892 ------------- 0	26,488 ------------- 0	4,615 ------------- 0	2,326 ------------- 0	17,461 ------------- 0	279,782 ------------- 0	0 ------------- 0
7BETH MILITO SENIOR EXECUTIVE COUNSEL	(i) (ii)	205,626 ------------- 0	22,134 ------------- 0	1,705 ------------- 0	7,908 ------------- 0	1,092 ------------- 0	238,465 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2018

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, SENIOR EXECUTIVE COUNSEL, AND SENIOR STAFF ATTORNEY 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.
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN	SCHEDULE J, LINE 4B NFIB PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). THIS NONQUALIFIED PLAN COVERS MARY BLASINSKY AND TAMMY S BOEHMS. PARTICIPATION IN THIS SERP HAS BEEN FROZEN AND FUTURE BENEFIT ACCRUALS FOR THE PLAN HAVE CEASED. IN 2016, NFIB ESTABLISHED A SERP FOR JUANITA D DUGGAN. ON FEBRUARY 28, 2018 SHE EARNED $144,375 IN HER SERP ACCOUNT PLUS TAX GROSS UP OF $134,882. AT DECEMBER 31, 2018, AN ADDITIONAL $95,188 PLUS TAX GROSS UP OF $112,402 HAS BEEN ACCRUED. ALL AMOUNTS ARE 100% VESTED.
INCENTIVE COMPENSATION PLAN	SCHEDULE J, LINE 7 THE EXECUTIVE DIRECTOR, SENIOR EXECUTIVE COUNSEL, AND SENIOR STAFF ATTORNEY 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) 2018

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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

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 2018, THE NFIB SMALL BUSINESS LEGAL CENTER USED THE SERVICES OF ONE PRO BONO ATTORNEY TO WRITE A LEGAL BRIEF FOR THE CENTER.
SUMMARY OF LEGAL CASES FOR 2018	Air and Liquid Sys. Corp. v. DeVries - Legal Reform U.S. Supreme Court The Court was asked to decide whether products-liability defendants can be held liable under maritime law for injuries caused by products that they did not make, sell, or distribute. The NFIB Small Business Legal Center joined a brief, which argued that traditional tort law principles do not support imposition of liability for harms caused by third parties. Status: PENDING. Amicus brief filed 7/16/18. Association of Car Wash Owners v. New York City - Labor U.S. Court of Appeals for the Second Circuit The NFIB Small Business Legal Center joined with the U.S. Chamber of Commerce to support the Association of Car Wash Owners, a group that represents about 90 washing operations throughout the city. The lawsuit centers on new NYC regulations that require owners of nonunionized carwashes to post a $150,000 surety bond before obtaining a license. Unionized operations would pay $30,000. The amicus brief argued that the two-tier system is illegal, violating past decisions by the United States Supreme Court that limit local governments' ability to favor or discourage collective bargaining. Status: PENDING. Amicus brief filed 2/28/18. Boeing v. International Association of Machinists - Labor National Labor Relations Board In this labor dispute, the Boeing Co. asked the National Labor Relations Board to clarify how its regional officials should apply a revamped test for settling disputes over bargaining unit scope and urged the board to review a recent decision letting some workers who build the jet maker's flagship 787 Dreamliners organize separately from others. The NFIB Small Business Legal Center joined an amicus brief arguing against application of the Specialty Healthcare micro unit standard. Status: PENDING. Amicus brief filed 7/12/18. BouSamra v. Excela Health - Legal Reform Pennsylvania Supreme Court The Commonwealth's highest court has been asked to decide whether company conversations with public relations and legal counsel are privileged when determining how best to represent the company. NFIB Small Business Legal Center's brief argues that privilege over attorney-client documents should not be waived merely because they are shared with Public Relations counsel to ensure that the company's comments in the media is consistent with their legal positioning. Status: PENDING. Amicus brief filed 3/12/18. Branch v. Commonwealth Employment Relations Board - First Amendment/Labor Massachusetts Supreme Judicial Court NFIB Small Business Legal Center filed a brief arguing that Massachusetts' exclusive representation requirements violates the First Amendment. Status: PENDING. Amicus brief filed 12/21/18. Caeser's Entertainment - Labor National Labor Relations Board The Board requested briefing on its decision in Purple Communications regarding the extent to which employees may use employer email systems for organizing purposes. Status: PENDING. Amicus brief filed 9/5/18. California v. Atlantic Richfield - Legal Reform California Supreme Court - request for review The NFIB Small Business Legal Center filed an amicus brief, which argued that the California Supreme Court should review a lower court decision that allowed individuals exposed to asbestos to bring a nuisance claim in addition to a personal injury claim. Status: DECIDED. Amicus brief filed 2/1/18. Court denied review on 2/7/18. Chamber of Commerce of Philadelphia v. City of Philadelphia - Labor and Employment U.S. Court of Appeals for the Third Circuit The NFIB Small Business Legal Center joined with the U.S. Chamber of Commerce in filing an amicus brief challenging a Philadelphia municipal ordinance, which prohibits employers from asking job applicants about their pay history or past salaries. This is not only bad policy- which will make it harder for small businesses to perform job searches- but it violates the First Amendment. Status: PENDING. Amicus brief filed 11/28/18. Chevalier v. GNC - Employment Pennsylvania Supreme Court The NFIB Small Business Legal Center filed a brief regarding appropriate calculation of wages for a fluctuating workweek. Status: PENDING. Amicus brief filed 8/28/18. City of Miami v. Florida Retail Federation - Employment Florida Supreme Court NFIB Small Business Legal Center joined in an amicus brief challenging the City's minimum wage hike. The brief argued that state law preempted local wage ordinances. The Court of Appeal struck down the wage ordinance in December 2017. Status: PENDING. Amicus filed in Supreme Court 9/28/18. COGCC v. Martinez - Regulatory Reform Colorado Supreme Court The NFIB Legal Center filed an amicus brief and argued that the State acted properly in denying a petition for rulemaking that would effectively deny permits for energy companies for any potential adverse environmental impact because state law requires the agency to balance environmental and economic concerns when reviewing permit applications. Status: PENDING. Amicus brief filed 3/12/18. Colony Cove Properties, LLC v. City of Carson - Property Rights U.S. Supreme Court - Petition for Certiorari NFIB Small Business Legal Center filed a brief in support of the Petitioner in a regulatory takings case in which the Ninth Circuit reversed a jury verdict finding that the City had taken our client's property without just compensation. The petition raised important questions concerning the proper application of the Penn Central test. Status: DECIDED. Amicus brief filed 12/3/18. Court denied review. Conagra v. California - Legal Reform U.S. Supreme Court - Petition for Certiorari The NFIB Small Business Legal Center joined an amicus brief urging the Supreme Court to overturn a California ruling based on the "public nuisance" doctrine that will green light other suits seeking to hold manufacturers liable for damage inflicted on the public, including the opioid crisis and climate change. The ruling in the lead paint case arose when 10 California local governments, including Los Angeles County, brought a "public nuisance" suit against the companies that once sold lead paint. Status: DECIDED. Amicus brief filed 8/17/18. Court denied review.
SUMMARY OF LEGAL CASES FOR 2018 (CONT.)	Contest Promotions LLC v. City and County of San Francisco Commercial Speech U.S. Supreme Court Petition for Certiorari The NFIB Small Business Legal Center filed an amicus brief urging the U.S. Supreme Court to take this case in order to clarify First Amendment protections for businesses seeking to display commercial signs on their property. Status: DECIDED. Amicus brief filed 3/16/18. Court denied review. CTIA v. City of Berkeley Commercial Speech U.S. Supreme Court Petition for Certiorari The NFIB Small Business Legal Center filed an amicus brief urging the U.S. Supreme Court to grant certiorari in this case in order to clarify that a heightened level of scrutiny applies when government compels commercial actors to make statements that may stigmatize their products, or which may otherwise be problematic. Status: DECIDED. Amicus brief filed 2/27/18. Court denied review. Dabbs v. Anne Arundel County Property Rights U.S. Supreme Court Petition for Certiorari This case concerned the issue of whether legislatively-proscribed monetary exactions (impact fees) are subject to scrutiny unconstitutional conditions doctrine set out in Koontz v. St. Johns River Water Management District, Dolan v. City of Tigard, and Nollan v. California Coastal Commission. The NFIB Small Business Legal Centers brief argued that fees that have no apparent relationship to actual public impacts arising from proposed development are simply a mechanism by which the County forces developers to bear public burdens that, in fairness, ought to be borne by the public as a whole. Status: DECIDED. Amicus brief filed 8/9/18. Court denied review. Emerson Electric Co. (Solus Innovations LLC) v. Superior Court Legal Reform U.S. Supreme Court Petition for Certiorari NFIB Small Business Legal Centers amicus brief argued that California district attorneys lack authority to impose penalties on top of those already assessed by Cal/OSHA for workplace safety violations. Specifically, we contend that the federal Occupational Safety and Health Act preempts all state regulation of workplace safety issues, except as authorized by the Secretary of Labor in an approved state workplace safety plan. Since in this case the District Attorney of Orange County sought to impose penalties exponentially greater than those already imposed by Cal/OSHA, and without any authority under Californias approved plan, we argue that the Supreme Court should rule in favor of the employer-defendants. Status: DECIDED. Amicus brief filed 7/27/18. Court denied review. First Acceptance v. Hughes Legal Reform Georgia Supreme Court The NFIB Small Business Legal Center joined a brief urging the state Supreme court to overturn a court of appeals ruling that found that an insurer may be liable for an excess judgment against its insured if the insurer, negligently or in bad faith, failed to settle within the policy limits. The court therefore held that whether a defendant/insurer acted negligently under these circumstances turned on whether it had acted reasonably in responding to the settlement offer from plaintiffs counsel, which is a matter for the jury. Status: PENDING. Amicus brief filed 9/4/18. Gerawan Farming Co. v. ALRB Labor & Employment U.S. Supreme Court Petition for Certiorari The NFIB Small Business Legal Center filed an amicus brief arguing that the Supreme Court should take this case to reaffirm that it is beyond the police powers of the state to compel non-consenting parties into a collective bargaining agreement, and that an imposed collective bargaining agreement necessarily violates the Equal Protection Clause in targeting an employer for individualized legal proscriptions. Status: DECIDED. Amicus brief filed 4/27/18. Court denied review. International Union of Operating Engineers Local 139 v. Schimel Employment and labor U.S. Court of Appeals for the Seventh Circuit NFIB Small Business Legal Center filed here to defend the Wisconsin Right to Work law. The amicus brief argued that the Seventh Circuit should affirm an earlier decision, which rejected identical claims against Indianas Right to Work law. In addition, the NFIB Legal Center argued that the State cannot violate the Takings Clause by enacting law merely protecting workers from unions demands. Status: PENDING. Amicus brief filed 10/9/18 (request for rehearing). Juni v. Ford (AO Smith Water Products) Legal Reform New York Court of Appeals Plaintiff Juni argues that he can sue and win based on "any exposure" to asbestos no matter how exposure occurred. NFIB Small Business Legal Center joined an industry brief urging the appellate court to reject such a finding and dismiss plaintiffs claim. Status: DECIDED. Amicus brief filed 1/17/18. Court ruled for plaintiff. Kansler v. MS Dept. of Revenue Tax Mississippi Supreme Court The NFIB Small Business Legal Center filed an amicus brief arguing that Mississippi residents should be entitled a refund for taxes paid to Mississippi where in fact it has been determined that those taxes were owed instead to New York. While Mississippi DOR maintains that it is foreclosed from granting a refund under a statutorily imposed statute of limitations, we argue that limitation is invalid under the Dormant Commerce Clause. Status: PENDING. Amicus brief filed 2/28/18. Knick v. Township of Scott, Pennsylvania Property Rights U.S. Supreme Court In this case a Pennsylvania township enacted an ordinance purporting to give the public a right of access on private property to visit historic grave sites. Since the Supreme Court has ruled definitively that government must provide just compensation when taking away the right to exclude the public from private lands, a private property owner challenged the constitutionality of the ordinance under the Takings Clause of the Fifth Amendment. The NFIB Small Business Legal Center has urged the Supreme Court to reverse a Second Circuit Federal Court of Appeals decision that this lawsuit should have been brought in state court because we contend that suits seeking vindication of federal rights belong in federal court. Status: PENDING. Amicus brief filed 5/28/18. Lamar, Archer & Cofrin v. Appling Legal Reform U.S. Supreme Court The NFIB Small Business Legal Center filed an amicus brief arguing that the U.S. Bankruptcy Code prohibits the discharge of loans for dishonest debtors who lie about specific assets-as opposed to making a misstatement about their overall financial condition. Status: DECIDED. Amicus brief filed 3/5/18. Court ruled 6/4/18. Leone v. Maui County, Hawaii - Regulatory U.S. Supreme Court Petition for Certiorari The question presented in the petition is whether holding undeveloped property as an "investmentusing it as a "park" in its natural state constitutes economically beneficial or productive use of land under Lucas v. South Carolina Coastal Council (1992). The NFIB Small Business Legal Center filed in support of the property owners. Status: DECIDED. Amicus brief filed 10/5/18. Court denied review.
SUMMARY OF LEGAL CASES FOR 2018 (CONT.)	Lewis v. Alabama Labor and Employment U.S. Court of Appeals for the Eleventh Circuit The NFIB Small Business Legal Center joined with other Alabama business groups to defend the states uniform minimum wage law. The brief argued that a patchwork of different wage rates throughout the state would hinder economic development by raising labor and compliance costs for businesses. Status: PENDING. Amicus brief filed 9/5/18. Lindenberg v. Jackson National Life Ins. Co. Legal Reform U.S. Court of Appeals for the Sixth Circuit The NFIB Small Business Legal Center filed an amicus brief in support of Tennessees civil damages cap. NFIB Legal Center has long supported reasonable damages cap to control runaway verdicts and restrain rising insurance costs. Status: DECIDED. Amicus brief filed 1/17/18. Court ruled for plaintiffs and invalidated damages cap. Martinez v. COGCC Regulatory (oil, gas and fracking permits) Colorado Supreme Court In this suit, an environmental activist seeks to compel permitting authorities in Colorado to deny any new permits for oil, gas and fracking operations within the State. The NFIB Small Business Legal Center joined with the National Association of Manufacturers in arguing that state law allows the permitting authority to continue to issue energy development permits, while weighing environmental concerns. Status: PENDING. Amicus brief filed 5/19/18. Mayo v. Wisconsin Injured Patients and Families Compensation Fund Legal Reform Wisconsin Supreme Court The NFIB Small Business Legal Center filed an amicus brief in support of Wisconsins civil damages cap. NFIB Legal Center has long supported reasonable damages cap to control runaway verdicts and restrain rising insurance costs. Status: DECIDED. Amicus brief filed 1/17/18. Court upheld the cap. Mbogo v. City of Dallas Property Rights Texas Supreme Court The NFIB Small Business Legal Center filed an amicus brief urging the Texas Supreme Court to take this case to overturn a decision from the 1970s that denied landowners constitutional protection against regulatory restrictions requiring closure of an established business. The brief argued that non-noxious uses should be guaranteed constitutional protections once established. Status: PENDING. Amicus brief filed 10/15/18. McDonalds Labor National Labor Relations Board The NFIB Small Business Legal Center joined with other business groups in an amicus letter that asked the Board to issue a broad decision that will discourage future unfounded recusal motions. Status: PENDING. Amicus letter filed 8/27/18. Monsanto v. OEHHA Legal Reform California Supreme Court NFIB Small Business Legal Center submitted a letter brief and urged the California Supreme Court to take this case to consider whether it is constitutional for state law to permit an unelected and unaccountable entity to impose regulatory standards on manufacturers, distributors and other businesses under Proposition 65. The Letter brief emphasized that this violates Californias non-delegation doctrine and that small businesses cannot afford to defend Proposition 65 claims. Status: DECIDED. Letter brief filed 7/17/18. Court denied review. Nevada v. Department of Labor (Chipotle) Labor & Employment U.S. Court of Appeals for the Fifth Circuit In an overtime case involving defendant Chipotle, NFIB Small Business Legal Center argued that the district courts order regarding the Obama overtime rule blocked the overtime rule from taking effect nationwide, and any suggestion to the contrary is meritless. Status: PENDING. Amicus brief filed 7/13/18. PA Restaurant and Lodging Association v. City of Pittsburgh Labor & Employment Pennsylvania Supreme Court The NFIB Small Business Legal Center filed an amicus brief urging the Pennsylvania Supreme Court to affirm a decision from the Pennsylvania Commonwealth Court that Pennsylvania law prohibits municipalities from regulating the employer-employee relationship. Status: PENDING. Amicus brief filed 3/15/18. Pacetta v. Ponce Inlet Property Rights U.S. Supreme court Petition for Certiorari The NFIB Legal Center filed in this case asking the U.S. Supreme Court to bring clarity and more workable rules to the regulatory takings doctrine. Specifically, the brief argued that the court should take this case to make clear that a landowner may be entitled to just compensation if they can demonstrate either serious economic loss, frustration of reasonable investment backed expectations, or bad faith conduct on the part of the government. Status: DECIDED. Amicus brief filed 7/25/18. Court denied review. Quisenberry v. Borgwarner Morse Tec, Inc. Legal Reform Virginia Supreme Court The NFIB Legal Center filed an amicus brief arguing that employers should not be liable for take-home asbestos exposure to non-employees. Status: PENDING. Amicus brief filed 2/23/18. Razak v. Uber Labor and Employment U.S. Court of Appeals for the Third Circuit The NFIB Small Business Legal Center filed an amicus brief to support affirmance of the district courts decision in this Uber independent contractor misclassification case. The district court granted Ubers motion for summary judgment and held that the plaintiffs (three individuals who provided transportation services using the UberBLACK app) were properly classified as independent contractors. That decision is important for all entities that utilize independent contractors, and particularly for those in the "gig" economy. Status: PENDING. Amicus brief filed 10/1/18. Robertson v. United States Regulatory Reform U.S. Supreme Court Petition for Certiorari The NFIB Small Business Legal Center filed an amicus brief urging the U.S. Supreme Court to grant certiorari in this case on the view that the existing definition of "waters of the United States", as set forth in the Clean Water Act and existing regulation, is unconstitutionally void for vagueness. The brief argues that the "nexus test", as set forth by Justice Kennedys opinion in Rapanos v. United States, provides no meaningful direction for landowners seeking to determine whether their property is subject to CWA jurisdiction. Status: PENDING. Amicus brief filed 12/10/18.
SUMMARY OF LEGAL CASES FOR 2018 (CONT.)	Rosenbach v. Six Flags Legal Reform Illinois Supreme Court The NFIB Small Business Legal Center filed a brief in a case that will address what the necessary level of harm should be to bring a lawsuit under the Biometric Privacy Act, which requires a company that collects or shares biometric information to provide notice to and get consent from the data subject. BIPA creates a private right of action for any party "aggrieved by a violation" of the statute. Status: DECIDED. Amicus brief filed 9/25/18. Court ruled for plaintiff. Roverno v. John Crane Legal Reform Pennsylvania Supreme Court The NFIB Small Business Legal Center joined with other business groups and asked the court to follow the letter of the law in the Fair Share Act and "apportion liability on a percentage basis as opposed to a per capita basis" in the strict liability asbestos case of Roverano v. Crane, Inc. Status: PENDING. Amicus brief filed 11/16/18. Sabal Trail v. 3.92 Acres Property Rights U.S. Court of Appeals for the Eleventh Circuit The NFIB Small Business Legal Center filed a brief on the issue of whether a utility company condemning private property pursuant to a federal enactment is obliged to pay full compensation that would be required by state law or whether the compensation award is limited to what would be authorized under the Fifth Amendment. Status: PENDING. Amicus brief filed 10/30/18. Salt River Project v. Tesla - Antitrust U.S. Supreme Court Tesla d/b/a SolarCity, which makes, sells, and installs solar panels, sued the Arizona power district in federal court and alleged that the district (which is the only supplier of traditional electric power in the area) had changed its rates to put SolarCity at a disadvantage specifically, by imposing a large penalty on customers who get power from their own systems. That change, SolarCity contends, led to a dramatic drop in orders for new solar-panel systems in the district. The power district moved to dismiss the case, arguing that it cannot be sued under federal antitrust law because Arizona law gives it the authority to set prices a doctrine known as "state-action immunity." The district court and court of appeals denied the motion. Status: DECIDED. Amicus brief filed 2/20/18. Oral argument set for 3/19/18. Case settled. State National Bank of Big Spring v. Mnuchin - Separation of Powers U.S. Supreme Court Petition for Certiorari The NFIB Small Business Legal Center challenged the constitutionality of the Consumer Financial Protection Bureau (CFPB). The CFPB is a regulatory agency that has used its enormous, unchecked power to restrict and drive up the cost of financial products like mortgages and credit. The lawsuit argued that the structure of the CFPB violates the Constitution's separation of powers because the agency is insulated against meaningful checks by the legislative, executive, and judicial branches of government. Status: DECIDED. Amicus brief filed 10/10/18. Court denied review. St. Bernard Parish v. Army Corps of Engineers Property Rights U.S. Supreme Court Petition for Certiorari In this case small business landowners sought just compensation for flooding damages caused-or at least exacerbated-by a federal public works project. The NFIB Small Business Legal Center joined as amicus and argued that the government should pay just compensation under the Fifth Amendment to the extent the owners can prove that they suffered damage as a result of a government induced (or exacerbated) flooding event. Status: DECIDED. Amicus brief in support of Petition for Certiorari filed 10/18/18. Court denied review. Torres v. BNSF Ry. Co Legal Reform New Mexico Court of Appeals The NFIB Small Business Legal Center filed an amicus brief arguing that employers should not be liable for take-home asbestos exposure to non-employees. Status: PENDING. Amicus brief filed 2/12/18. UPS v. NLRB - Labor U.S. Court of Appeals for the District of Columbia Circuit The NFIB Small Business Legal Center joined with other business groups in UPS as-applied challenge to the Boards ambush election rule. The employer has argued that the rules violate the Administrative Procedure Act. Status: PENDING. Amicus brief filed 10/23/18. Velox Express, Inc. Labor National Labor Relations Board The Board will address under what circumstances, if any, the Board should deem an employers act of misclassifying statutory employees as independent contractors a violation of Section 8(a)(1) of the National Labor Relations Act. The NFIB Small Business Legal Centers brief argued that the Administrative Law Judges novel theory of liability-that an employers mistaken employee classification is a per se unfair labor practice-represents an unwarranted expansion of the NLRBs jurisdiction over non-coercive conduct that Congress never intended the NLRA to reach. Status: PENDING. Amicus brief filed 5/1/18. Violet Docks v. St. Bernard Port Authority Property Rights U.S. Supreme Court Petition for Certiorari Invoking the power of eminent domain, the St. Bernard Port Authority sought to take private docking facilities-owned and operated by an independent business-to give to a competitor. NFIB Small Business Legal Center filed an amicus brief and argued that both the federal and Louisiana Constitution prohibit the taking of private property for purely anti-competitive purposes. Status: DECIDED. Amicus brief filed 7/11/18. Court denied review. Weaver v. City of Everett Employment Washington Supreme Court request for review The NFIB Small Business Legal Center filed a brief in this workers compensation matter and argued that the doctrines of collateral estoppel and res judicata apply in administrative proceedings. A court of appeals held there was no estoppel from a prior proceeding. Status: DECIDED. Amicus brief filed 10/9/18. Court granted review. Wal-Mart v. Forfar Legal Reform Colorado Supreme Court The case concerns the states collateral source rule and whether it applies to Medicare benefits and reduces plaintiffs jury award if he/she had medical bills paid by Medicare. The plaintiff Forfar, a Medicare beneficiary, slipped and fell at a Wal-Mart store and sued. Before trial, Wal-Mart moved to exclude evidence of Forfars medical expenses owed under agreements he had with his medical providers. Forfar moved in limine to exclude evidence that he had received Medicare benefits. On appeal, the NFIB Small Business Legal Center filed a brief arguing that medical expenses paid by a third party should be excluded from evidence of damages. Status: PENDING. Amicus brief filed 10/5/18. Weyerhauser v. U.S. Fish & Wildlife Service Regulatory Reform U.S. Supreme Court The NFIB Small Business Legal Center filed an amicus brief arguing landowners should be allowed to seek judicial review to challenge U.S. Fish & Wildlife Services critical habitat designations affecting their lands-including the right to challenge whether the agency has seriously considered economic impacts. Status: DECIDED. Amicus brief filed 4/30/18. Court ruled for petitioners/landowners.
SUMMARY OF LEGAL CASES FOR 2018 (CONT.)	Williams v. City of Philadelphia Tax Pennsylvania Supreme Court The NFIB Small Business Legal Center filed an amicus brief arguing that the City of Philadelphia violated state law in imposing a municipal tax on distributors selling soda because this amounts to double sales tax. Status: DECIDED. Amicus brief filed 3/12/18. Court upheld tax on 7/18/18. Yovino v. Rizzo Employment U.S. Supreme Court Petition for Certiorari The NFIB Small Business Legal Center filed a brief that argued that the Equal Pay Act permits employers to pay men and women different wages for the same work "where such payment is made pursuant to (i) a seniority system; (ii) a merit system; (iii) a system which measures earnings by quantity or quality of production; or (iv) a differential based on any other factor other than sex," 29 U.S.C. 206(d)(1) where a prior salary is a "factor other than sex." Status: PENDING. Amicus brief filed 10/4/18.
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 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 CFO, THE RETURN IS REVIEWED BY THE CHAIR OF THE FINANCE/AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE FINAL RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
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	PART VI, SECTION B: POLICIES, LINE 15 The executive committee of the board of directors of NFIB IS RESPONSIBLE FOR RECOMMENDING THE COMPENSATION FOR THE President, SECRETARY, ASSISTANT SECRETARY, CFO, AND TREASURER. THEIR COMPENSATION IS THEN FORMALLY APPROVED BY THE NFIB BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND SET BY THE President. IN OCTOBER 2018, 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 2018-2019 RESULTS ALONG WITH AN IRC 4958 OPINION LETTER WERE PROVIDED TO THE CHAIR OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE RELIES ON THIS INDEPENDENT REVIEW TO ENSURE THAT REASONABLE COMPENSATION IS PAID TO THE President, SECRETARY, ASSISTANT SECRETARY, CFO, AND TREASURER. 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 President, SECRETARY, ASSISTANT SECRETARY, CFO, AND TREASURER 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 CENTER'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) 2018

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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2018

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 YOUNG ENTREPRENEUR FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 62-1557196	EDUCATION	TN	501(C)(3)	12A-Type 1	NFIB	Yes
(3)NFIB FEDERAL POLITICAL ACTION COMMITTEE 53 CENTURY BLVD SUITE 250 NASHVILLE,TN37214 94-2532364	PAC	CA	527		NFIB	Yes
(4)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) 2018

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 BENEFITS	CA	NA	C			Yes

Schedule R (Form 990) 2018

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) ............................

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) ............................

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	580,139	FMV
(2) NATIONAL FEDERATION OF INDEPENDENT BUSINESS	LINE	117,651	FMV
(3) NATIONAL FEDERATION OF INDEPENDENT BUSINESS	LINE	233,378	FMV

Schedule R (Form 990) 2018

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) 2018

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) 2018

Additional Data

Software ID:
Software Version:

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	14
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	13
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	4
6	Total number of volunteers (estimate if necessary) .............	6	1
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

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	898,102	1,004,967
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	603	760
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	8,510	98
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	907,215	1,005,825
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)	746,873	762,875
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	29,273	6,676
b	Total fundraising expenses (Part IX, column (D), line 25) 173,655
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	361,562	298,209
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,137,708	1,067,760
19	Revenue less expenses. Subtract line 18 from line 12.......	-230,493	-61,935
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	402,840	358,174
21	Total liabilities (Part X, line 26).............	152,347	169,616
22	Net assets or fund balances. Subtract line 21 from line 20.....	250,493	188,558

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 856,683 including grants of $ ) (Revenue $ )
	SEE SCHEDULE O FOR SUMMARY OF 2018 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 expenses856,683

(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	230,954	38,044
(19) KAREN R HARNED........................................................................ EXECUTIVE DIRECTOR	40.0 .......................0.0	X		259,995	0	19,787
(20) BETH MILITO........................................................................ SENIOR EXECUTIVE COUNSEL	40.0 .......................0.0		X	229,465	0	9,000
(21) Luke Wake........................................................................ Senior Staff Attorney	40.0 .......................0.0		X	121,268	0	5,280

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	610,728	3,118,310	201,071

(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

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d	581,873
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	423,094

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......		1,004,967

		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 othersimilar amounts) ......			760	0	0	760
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)	0	0
d	Net rental income or (loss)......			0
		(ii) Other	(i) Securities
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		0
b	Less: direct expenses ...b		0
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a		0
b	Less: direct expenses ...b		0
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
	a		0
b	Less: cost of goods sold ..b		0
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a	MISCELLANEOUS INCOME		541100	98			98
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			98
12	Total revenue. See Instructions......			1,005,825	0	0	858

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, line 15 and 16.	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	279,782	279,782
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	362,300	362,300
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	87,651	87,651
10	Payroll taxes ...........	33,142	33,142
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	65,363	65,363
c	Accounting ...........	13,534		13,534
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	6,676			6,676
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)	44,065	490		43,575
12	Advertising and promotion ....	0
13	Office expenses .......	158,630	23,833	11,393	123,404
14	Information technology ......	1,060		1,060
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	13,767	4,122	9,645
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	1,790		1,790
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	1,067,760	856,683	37,422	173,655
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).

1	Cash–non-interest-bearing ........		0	1	0
2	Savings and temporary cash investments .........		387,223	2	259,190
3	Pledges and grants receivable, net ......		10,540	3	9,777
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 ......		3,068	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	0
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 ...........		2,009	15	89,207
16	Total assets. Add lines 1 through 15 (must equal line 34)...		402,840	16	358,174

17	Accounts payable and accrued expenses .....	96,073	17	111,402
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	56,274	25	58,214
26	Total liabilities. Add lines 17 through 25..	152,347	26	169,616

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	250,493	27	188,558
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 ...........	250,493	33	188,558
34	Total liabilities and net assets/fund balances ........	402,840	34	358,174