2014-05-14T16:40:17-05:00 2013-12-31 KPMG LLP 401 Commerce Street Suite 1000 Nashville TN 37219 990 2013-01-01 940707299 NATIONAL FEDERATION OF INDEPENDENT BUSINESS INC % JEFF SMITH NATI 6158725800 53 CENTURY BOULEVARD Suite 250 NASHVILLE TN 372143682 JEFF SMITH TREASURER 6158725800 2014-05-15 6152441602 2014-05-15 2013 2015-11-30 17:44:51Z DONALD A DANNER 1201 F ST NW SUITE 200 WASHINGTON DC 20004 116264048 false X WWW.NFIB.COM X 1949 CA NATIONAL FEDERATION OF INDEPENDENT BUSINESS' MISSION IS TO PROMOTE AND PROTECT THE RIGHTS OF ITS MEMBERS TO OWN, OPERATE AND GROW THEIR BUSINESSES. 15 14 1157 0 2342773 340519 8996525 4952126 86461001 86439330 2094525 3151239 5493445 5883557 103045496 100426252 1168807 583773 0 0 69843369 67469464 1636720 1668929 0 27698695 25554929 100347591 95277095 2697905 5149157 43169009 46639114 90943940 68431670 -47774931 -21792556 X THE PURPOSES FOR WHICH THIS CORPORATION IS ORGANIZED ARE: 1. TO PROMOTE THE ECONOMIC, FINANCIAL AND POLITICAL WELFARE OF ITS MEMBERS; TO ELEVATE THE PRESTIGE AND STANDING OF THE INDEPENDENT SMALL BUSINESS OWNER IN HIS/HER COMMUNITY; TO ORGANIZE THE INDEPENDENT OR SMALL BUSINESS OWNER INTO AN ASSOCIATION TO THE END THAT HIS/HER VOICE MAY BE HEARD EFFECTIVELY IN LOCAL, STATE, AND NATIONAL AFFAIRS AFFECTING SMALL BUSINESS. 2. TO PRESERVE, PROTECT, PROMOTE AND DEVELOP THE AMERICAN SYSTEM OF PRIVATE ENTERPRISE BY PROMOTING AND DEVELOPING LAWS AND REGULATIONS HELPFUL AND BENEFICIAL TO, AND FOR THE PRESERVATION OF, SMALL BUSINESS. 3. TO CONDUCT POLLS AMONG ITS MEMBERS ON MATTERS OF IMPORTANCE CONCERNING AND AFFECTING SMALL BUSINESS AND ITS PROBLEMS, AND TO COLLECT, COMPILE AND DISSEMINATE INFORMATION OVER THE AIR AND THROUGH THE PRESS RELATING THERETO TO ITS MEMBERS AND THE GENERAL PUBLIC. 4. TO EXPOSE AND RESIST CORRUPTION IN GOVERNMENT AND TO SECURE HONESTY, EFFICIENCY AND ECONOMY IN NATION false false NFIB IS A NONPARTISAN ADVOCACY ORGANIZATION THAT REPRESENTS SEVERAL HUNDRED THOUSAND SMALL AND INDEPENDENT BUSINESSES IN ALL FIFTY STATES. NFIB LOBBIES ON BEHALF OF SMALL AND INDEPENDENT BUSINESS AT THE FEDERAL LEVEL AND IN ALL FIFTY STATES. THROUGH ITS COMMUNICATION ACTIVITIES, NFIB ALSO PROVIDES ITS MEMBERS, ELECTED OFFICIALS, NEWS MEDIA AND THE GENERAL POPULATION WITH INFORMATION REGARDING THE IMPORTANCE OF SMALL AND INDEPENDENT BUSINESS AND THE VALUE OF THE FREE ENTERPRISE SYSTEM. false true true true false false false false false true false false true true true false true false false false false false true false false false true false true false false false false false false false false false false false true true true false true 174 0 true 1157 true true true false false false true true false X 15 14 false false false false false false false true true false false false true true true true true true true false CA FL X JEFF SMITH 6158725800 53 CENTURY BLVD SUITE 250 NASHVILLE TN 372143682 X DAVID M GUERNSEY CHAIRMAN 1.0 1.0 X 34266 0 203 A JUNE LENNON DIRECTOR 1.0 1.0 X 22000 0 135 THOMAS MICHAEL NOBIS DIRECTOR 1.0 1.0 X 22734 0 203 MARIA COAKLEY DAVID DIRECTOR 1.0 1.0 X 22000 0 203 NEVIN GROCE DIRECTOR 1.0 1.0 X 22000 0 203 BETTY NEIGHBORS DIRECTOR 1.0 1.0 X 17693 0 203 KURT SUMMERS DIRECTOR 1.0 1.0 X 22266 0 203 JAMES HERR DIRECTOR 1.0 1.0 X 17466 0 203 BRUCE O'DONOGHUE DIRECTOR 1.0 1.0 X 17200 0 203 STEVE SCHRAMM DIRECTOR 1.0 1.0 X 16200 0 203 JEFF READY DIRECTOR 1.0 1.0 X 17200 0 203 JOSE VILLA DIRECTOR 1.0 1.0 X 17200 0 203 SHERRY WUEBBEN DIRECTOR 1.0 1.0 X 18135 0 203 TOM BRYCE DIRECTOR 1.0 1.0 X 17200 0 203 DONALD A DANNER PRESIDENT/CEO 36.0 4.0 X X 905677 0 32353 MARY BLASINSKY SVP/SECRETARY 36.0 4.0 X 475749 0 35390 TAMMY S BOEHMS SVP/CFO 36.0 4.0 X 795793 0 24008 JEFF SMITH TREASURER 36.0 4.0 X 191844 0 28177 JOHN CASELLA SVP SALES 40.0 0.0 X 391280 0 38787 SUSAN M ECKERLY SVP PUBLIC POLICY 37.0 3.0 X 347953 0 31663 STEPHEN WOODS SVP STATE PUBLIC POLICY 40.0 0.0 X 402359 0 33881 MARK GARZONE SVP MARKETING 40.0 0.0 X 380421 0 33735 JEAN CARD VP MEDIA & COMMUNICATIONS 40.0 0.0 X 291440 0 28749 PAMELA CONNOR VP HUMAN RESOURCES 40.0 0.0 X 286235 0 32513 BEVERLY SHEA VP DEVELOPMENT 40.0 0.0 X 273582 0 25541 VICTORIA WILLIS TELEPHONE REGION SALES DIR. 40.0 0.0 X 270287 0 13668 5296180 0 361239 157 false true false NATIONAL CAPITAL TELESERVICES LLC 300 5TH STREET NE WASHINGTON DC 20002 TELEMARKETING 1668929 IMAGINATION PUBLISHING LLC 600 W FULTON ST STE 600 CHICAGO IL 60661 PUBLISHING 1633274 CHERNOFF NEWMAN 1411 GERVAIS ST 5TH FLOOR COLUMBIA SC 29201 ADV/MARKETING 1404205 GOOGLE INC 1600 AMPHITHEATRE PKWY MOUNTAIN VIEW CA 94043 ADVERTISING 737602 AVECTRA 75 REMITTANCE DRIVE STE 6012 CHICAGO IL 606756012 CRM 380539 23 0 4952126 4952126 MEMBERSHIP DUES 541900 86361127 86361127 REGISTRATION FEE 541900 78203 78203 86439330 854033 854033 0 3124603 3124603 258291 124026 134265 0 134265 134265 18010976 15519890 193880 2491086 -193880 2297206 0 0 2297206 0 0 0 AFFILIATE MANAGEMENT INCOME 541900 1487841 1487841 SPONSORSHIP INCOME 541800 246362 246362 PERIODICAL ADVERTISING INCOME 541800 749375 749375 141111 35554 105557 2624689 100426252 86474884 2342773 6656469 583773 0 0 0 4021248 0 48739279 3796492 7124841 3787604 0 230729 105412 909600 1668929 274929 6209382 1029807 4944503 2129992 0 3208468 4204137 0 496701 20001 0 1479869 199084 UNRELATED BUS. INCOME TAX 112315 95277095 3905736 2071057 0 0 0 0 1659311 1210024 0 0 0 0 0 0 97998 115122 922318 1145596 16639287 10485236 6304407 6154051 27332728 32510143 3940 0 0 0 0 0 2942571 3433121 43169009 46639114 71393688 47093005 0 0 19411472 21090066 0 0 0 0 0 0 0 0 0 0 138780 248599 90943940 68431670 X -48283362 -22492150 508431 699594 0 0 -47774931 -21792556 43169009 46639114 X 5149157 1209258 19623960 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28000 0 0 28000 28000 true REPUBLICAN STATE LEADERSHIP COMMITTEE 1201 F ST NW STE 675 WASHINGTON DC 20004 050532524 17000 REPUBLICAN GOVERNORS ASSOCIATION 1747 PENNSYLVANIA AVE NW STE 250 WASHINGTON DC 20006 113655877 10000 MICHIGAN REPUBLICAN PARTY 520 SEYMOUR STREET LANSING MI 48933 381221182 1000 false false false 91313253 41087016 41087016 46405467 -5318451 Political Expenditures NFIB paid membership dues to several federal and state political organizations to help gain insight to be used to enhance our programs furthering NFIB's mission to its members. 794900 794900 4716532 2628479 2088053 1011147 869537 141610 7636888 4955591 2681297 2479820 2031629 448191 6154051 ACCRUED INTEREST 96128 DUE FROM AFFILIATES 253739 DEPOSITS 201023 INVESTMENT IN AFFILIATE 2462158 CSV - LIFE INSURANCE POLICIES 420073 3433121 0 DUE TO AFFILIATES 137423 EXECUTIVE LIFE INS ANNUITY 111176 248599 X SCHEDULE D, PART X, LINE 2 The Federation is a tax-exempt organization as described in Section 501(c)(6) of the Internal Revenue Code (the Code), and is generally exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Federation is, however, subject to federal and state income tax on unrelated business income. In addition to digital advertising revenue, during 2012 the Federation began generating income from advertising activities related to the NFIB My Business magazine. Advertising income is subject to taxation under Section 512 of the Code and resulted in unrelated business income tax expense of $112,316 and $206,332 for the years ended December 31, 2013 and 2012, respectively. The Federation does not have any significant uncertain tax positions for the years ended December 31, 2013 and 2012. X X X X true NATIONAL CAPITAL TELESERVICES LLC 300 5th Street NE Washington DC 20002 TELEMARKET FUNDRAISING false 1968584 1668929 299655 1968584 1668929 299655 FL true NFIB YOUNG ENTREPRENEUR FOUNDATION 53 CENTURY BLVD STE 250 NASHVILLE TN 37214 621557196 501(C)(3) 421322 GENERAL SUPPORT NFIB THE VOICE OF FREE ENTERPRISE 53 CENTURY BLVD STE 250 NASHVILLE TN 37214 273615830 501(C)(4) 122265 GENERAL SUPPORT BRYCE HARLOW FOUNDATION PO BOX 75652 BALTIMORE MD 21275 521266620 501(C)(3) 10000 GENERAL SUPPORT JUNIOR ACHIEVEMENT OF MIDDLE TENNESSEE INC 120 POWELL PLACE NASHVILLE TN 37204 620582571 501(C)(3) 7350 GENERAL SUPPORT Republican State Leadership Committee 1201 F ST NW STE 675 WASHINGTON DC 20004 050532524 527 17000 GENERAL SUPPORT REPUBLICAN GOVERNORS ASSOCIATION 1747 PENNSYLVANIA AVE WASHINGTON DC 20006 113655877 527 10000 GENERAL SUPPORT 3 3 MONITORING THE USE OF GRANT FUNDS NFIB PROVIDED GRANTS TO ITS AFFILIATED ORGANIZATIONS TO HELP FURTHER THE EXEMPT PURPOSE OF THOSE ORGANIZATIONS. NFIB ALSO MADE CONTRIBUTIONS TO CHARITABLE AND OTHER EXEMPT ORGANIZATIONS WHICH SHARE IN NFIB'S MISSION TO PROMOTE AND PROTECT THE RIGHTS OF SMALL BUSINESSES AND USE OF THESE FUNDS IS MONITORED ACCORDINGLY. X X X true true X X X X false true false DONALD A DANNER PRESIDENT/CEO 537696 0 212180 0 155801 0 12141 0 20212 0 938030 0 0 0 MARY BLASINSKY SVP/SECRETARY 224816 0 89160 0 161773 0 15156 0 20234 0 511139 0 0 0 TAMMY S BOEHMS SVP/CFO 294066 0 115304 0 386423 0 11651 0 12357 0 819801 0 0 0 JEFF SMITH TREASURER 158992 0 31000 0 1852 0 9426 0 18751 0 220021 0 0 0 JOHN CASELLA SVP SALES 256959 0 127500 0 6821 0 10939 0 27848 0 430067 0 0 0 SUSAN M ECKERLY SVP PUBLIC POLICY 246408 0 97628 0 3917 0 11371 0 20292 0 379616 0 0 0 STEPHEN WOODS SVP STATE PUBLIC POLICY 246733 0 97580 0 58046 0 12791 0 21090 0 436240 0 0 0 MARK GARZONE SVP MARKETING 269529 0 106090 0 4802 0 12560 0 21175 0 414156 0 0 0 JEAN CARD VP MEDIA & COMMUNICATIONS 207192 0 82400 0 1848 0 9867 0 18882 0 320189 0 0 0 PAMELA CONNOR VP HUMAN RESOURCES 202352 0 80000 0 3883 0 12123 0 20390 0 318748 0 0 0 BEVERLY SHEA VP DEVELOPMENT 226880 0 42149 0 4553 0 13060 0 12481 0 299123 0 0 0 VICTORIA WILLIS TELEPHONE REGION SALES DIR. 176024 0 92000 0 2263 0 5766 0 7902 283955 0 0 SCHEDULE J, PART 1, LINE 1A UPON APPROVAL, A BOARD MEMBER'S COMPANION TRAVEL EXPENSES PAID BY NFIB ARE INCLUDED IN THE BOARD MEMBER'S FORM 1099 AS TAXABLE INCOME. UPON APPROVAL, AN EMPLOYEE'S COMPANION TRAVEL EXPENSES PAID OR REIMBURSED BY NFIB ARE INCLUDED IN THE EMPLOYEE'S TAXABLE WAGES AS A TAXABLE "FRINGE BENEFIT" AND TREATED AS SALARY, SUBJECT TO WITHHOLDING, ON THE EMPLOYEE'S FORM W-2. SCHEDULE J, PART 1, LINE 1A NFIB HAS A NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. PLAN PROVISIONS PROVIDE THAT ALL AFTER TAX BENEFITS BE GROSSED UP. THIS PLAN WAS CLOSED TO NEW PARTICIPANTS IN 2008. SCHEDULE J, PART 1, LINE 1A AS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, THE COMPENSATION PACKAGE OF THE PRESIDENT SHALL INCLUDE CERTAIN ADDITIONAL PAYMENTS SUCH AS AUTO ALLOWANCE AND 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 FORM W-2. OFFICERS AND EXECUTIVE MANAGEMENT OF THE COMPANY RECEIVE CELLULAR PHONE/DATA SERVICE ALLOWANCE. IN COMPLIANCE WITH IRS CODE SECTION 132 THESE FRINGE BENEFITS ARE TREATED AS TAXABLE SALARY, SUBJECT TO WITHHOLDING, ON THE EMPLOYEE'S FORM W-2. SCHEDULE J, PART I, LINE 4B NFIB PROVIDES SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS (SERPS). THESE NONQUALIFIED PLANS COVER CERTAIN KEY MANAGEMENT AND EXECUTIVE PERSONNEL. PARTICIPATION IN ALL SERPS HAS BEEN FROZEN AND FUTURE BENEFIT ACCRUALS FOR THE PLANS HAVE CEASED. PART VI, SECTION B: POLICIES, LINE 11 FOLLOWING AN INDEPENDENT AUDIT OF ITS FINANCIAL STATEMENTS, A DRAFT OF NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC.'S ("NFIB") FORM 990 IS PREPARED. THIS FORM 990 IS REVIEWED INTERNALLY BY NFIB'S TAX ACCOUNTANT, CONTROLLER/TREASURER, AND SVP/CFO. ANY QUESTIONS ARISING FROM THE INITIAL REVIEW ARE ADDRESSED TO ENSURE THE RETURN IS COMPLETE AND ACCURATE. ANY NECESSARY CHANGES/CORRECTIONS ARE MADE ON THE FORM 990 AND THE RETURN AGAIN GOES THROUGH NFIB'S INTERNAL REVIEW PROCESS. UPON APPROVAL OF THE SVP/CFO, THE RETURN IS REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE FINAL RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION B: POLICIES, LINE 12 EVERY BOARD MEMBER, OFFICER, AND KEY EMPLOYEE OF NFIB IS REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. PART VI, SECTION B: POLICIES, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THE CEO, CFO, SECRETARY, AND CERTAIN KEY EMPLOYEES OF THE ORGANIZATION. THE TREASURER'S COMPENSATION IS REVIEWED AND SET BY THE CEO. IN NOVEMBER 2013, 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 2013-2014 RESULTS ALONG WITH AN IRC 4958 OPINION LETTER WERE PROVIDED TO THE CHAIRMAN OF THE BOARD FOR THE EXECUTIVE COMMITTEE AT THE FEBRUARY 2014 MEETING. THE COMMITTEE RELIES ON THIS INDEPENDENT REVIEW TO ENSURE THAT REASONABLE COMPENSATION IS PAID TO THE CEO, CFO, SECRETARY, AND CERTAIN KEY EMPLOYEES. THE COMMITTEE'S PHILOSOPHY IS TO ENSURE THAT THE COMPENSATION FOR THESE POSITIONS RELATIVE TO MARKET COMPARISONS IS COMPETITIVE IN ORDER TO ATTRACT, RETAIN AND MOTIVATE QUALIFIED EMPLOYEES WHILE NOT BEING AT THE TOP OF THE RANGE. THE COMMITTEE SETS THE COMPENSATION FOR THE CEO, CFO, SECRETARY, AND CERTAIN KEY EMPLOYEES 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. PART VI, SECTION C: DISCLOSURE, LINE 19 IT IS NFIB'S 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. NFIB 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, AND ITS CONFLICT OF INTEREST POLICY. FORM 990, PART XI, LINE 9 EQUITY IN AFFILIATED ORGANIZATION 585,991 CHANGE IN MINIMUM PENSION LIABILITY 19,037,969 ----------- OTHER CHANGES IN FUND BALANCE 19,623,960 ============ NFIB SMALL BUSINESS LEGAL CENTER 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 621570449 PUB. LAW FIRM TN 501(C)(3) SUP. ORG. I NFIB true NFIB RESEARCH FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 043592337 RESEARCH TN 501(C)(3) SUP. ORG. I NFIB true NFIB SAVE AMERICAS FREE ENTERPRISE TRUST 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 942532364 PAC CA 527 N/A NFIB true NFIB THE VOICE OF FREE ENTERPRISE 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 273615830 SOC. WELFARE TN 501(C)(4) N/A NFIB true NFIB YOUNG ENTREPRENEUR FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 621557196 EDUCATION TN 501(C)(3) SUP. ORG. I NFIB true NFIB MEMBER SERVICES CORPORATION 53 CENTURY BLVD SUITE 250 NASHVILLE TN 372143682 942899404 MEMBER BENEFITS CA NFIB C 4416107 2963330 1.00000 true false true false false false false false false false false false true false true true true true true true NFIB RESEARCH FOUNDATION LINE 131098 FMV NFIB SMALL BUSINESS LEGAL CENTER LINE 104522 FMV NFIB RESEARCH FOUNDATION LINE 218056 FMV NFIB SMALL BUSINESS LEGAL CENTER LINE 231111 FMV NFIB YOUNG ENTREPRENEUR FOUNDATION LINE 260855 FMV NFIB MEMBER SERVICES CORPORATION LINE 454676 FMV NFIB MEMBER SERVICES CORPORATION LINE 607452 FMV NFIB MEMBER SERVICES CORPORATION LINE 1202449 FMV NFIB THE VOICE OF FREE ENTERPRISE LINE 1502735 FMV NFIB THE VOICE OF FREE ENTERPRISE LINE 271422 FMV NFIB YOUNG ENTREPRENEUR FOUNDATION LINE 421322 FMV NFIB THE VOICE OF FREE ENTERPRISE LINE 122265 FMV