2012-05-11T12:27:12-05:00 2011-12-31 KPMG LLP 401 Commerce Street Suite 1000 Nashville TN 37219 990 2011-01-01 940707299 NATIONAL FEDERATION OF INDEPENDENT BUSINESS INC % JEFF SMITH NATI 6158725800 53 CENTURY BOULEVARD NASHVILLE TN 372143682 JEFF SMITH 6158725800 2012-05-11 6152441602 2011 2016-02-24 21:20:13Z DONALD A DANNER 1201 F ST NW SUITE 200 WASHINGTON DC 20004 107702000 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 1180 0 2250999 211959 8755275 7328212 80481908 82926006 1918570 1420513 3792543 3675324 94948296 95350055 125932 1069644 0 0 59136982 62453472 1744295 1625150 0 25921022 25401093 86928231 90549359 8020065 4800696 38313643 39488068 67195225 90094178 -28881582 -50606110 X NATIONAL FEDERATION OF INDEPENDENT BUSINESS (NFIB) WAS FORMED FOR THE FOLLOWING PURPOSES: A) EDUCATING AND INFORMING ALL ITS MEMBERS ON POLITICAL AND ECONOMIC ISSUES; B) EDUCATING AND INFLUENCING LAWMAKERS AND OTHER PUBLIC OFFICIALS ON THE INTERESTS, PROBLEMS AND NEEDS OF SMALL AND INDEPENDENT BUSINESS; C) EDUCATING THE GENERAL PUBLIC, THE NEWS MEDIA AND PRIVATE-SECTOR EMPLOYEES ON THE INTERESTS, PROBLEMS AND NEEDS OF SMALL AND INDEPENDENT BUSINESS AND THE VALUES OF THE FREE-ENTERPRISE SYSTEM; D) DETERMINING POSITIONS ON ECONOMIC AND LEGISLATIVE ISSUES BASED ON A MAJORITY OPINION OF THE NFIB MEMBERSHIP SURVEYED; E) INFLUENCING THE DEVELOPMENT AND CONTENT OF PUBLIC POLICY AND LEGISLATION THAT AFFECT SMALL AND INDEPENDENT BUSINESS; F) MOTIVATING NFIB MEMBERS TO ACTIVELY PARTICIPATE IN THE POLITICAL AND LEGISLATIVE PROCESS AND THE ELECTION OF RESPONSIVE PUBLIC OFFICIALS; G) CONTINUALLY STRIVING TO IDENTIFY AND SERVE THE CHANGING NEEDS AND INTERESTS OF NFIB MEMBERS; H) CONTINUING TO INCREA 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 false 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 143 0 true 1180 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 TIMOTHY CLAYTON 1.0 X 34158 0 203 SUNDER RAMANI 1.0 X 22000 0 203 BRADLEY EIFFERT 1.0 X 17200 0 203 RUTH LOPEZ NOVODOR 1.0 X 17300 0 203 A JUNE LENNON 1.0 X 22000 0 135 THOMAS MICHAEL NOBIS 1.0 X 17200 0 203 MARIA COAKLEY DAVID 1.0 X 22377 0 203 DAVID M GUERNSEY 1.0 X 22000 0 203 NEVIN GROCE 1.0 X 17200 0 203 BETTY NEIGHBORS 1.0 X 17200 0 203 KURT SUMMERS 1.0 X 24877 0 203 JAMES HERR 1.0 X 17200 0 203 BRUCE O'DONOGHUE 1.0 X 16200 0 203 STEVE SCHRAMM 1.0 X 17400 0 203 DONALD A DANNER 40.0 X X 701332 0 42344 MARY BLASINSKY 40.0 X 272700 0 38150 TAMMY S BOEHMS 40.0 X 346185 0 25484 JEFF SMITH 40.0 X 160757 0 17014 STEPHEN WOODS 40.0 X 296161 0 33587 SUSAN M ECKERLY 35.0 X 289766 0 26838 JOHN CASELLA 40.0 X 306805 0 38563 MARK GARZONE 40.0 X 316958 0 40946 BEVERLY SHEA 40.0 X 236369 0 24984 PAMELA CONNOR 40.0 X 228261 0 39142 DALE NELSON 40.0 X 256257 0 9246 LISA GOEAS 40.0 X 222701 0 31404 3918564 0 370476 134 false true false NATIONAL CAPITAL TELESERVICES LLC 300 5TH STREET NE WASHINGTON DC 20002 TELEMARKETING SVCS. 1625150 CHERNOFF NEWMAN 1411 GERVAIS STREET COLUMBIA SC 29201 ADV/MARKETING SVCS 1031706 APPIRIO INC 2207 BRIDGEPOINTE PKY STE 300 SAN MATEO CA 94404 IT SERVICES 871453 DCI GROUP LLC 1828 L STREET NW STE 400 WASHINGTON DC 20036 PUBLIC AFFAIRS MGMT 835000 GOOGLE INC PO BOX 39000 SAN FRANCISCO CA 94139 ADWORDS ADVERTISING 459786 30 7328212 7328212 MEMBERSHIP DUES 541900 82858286 82858286 REGISTRATION FEES 541900 67720 67720 82926006 750913 60000 690913 0 904532 904532 480017 159578 320439 320439 320439 12861967 12158757 33610 703210 -33610 669600 669600 0 0 0 OTHER INCOME 541900 2176024 164384 2011640 SPONSORSHIP INCOME 541800 94970 94970 ADVERTISING 541800 179359 179359 2450353 95350055 83185360 2250999 2585484 1069644 0 0 0 2882772 0 47630384 3075834 5158386 3706096 0 262606 129594 1153417 1625150 244325 6142112 1416643 4896590 2175754 0 3110004 3526638 0 420571 22212 0 1297750 139881 MSC EXPENSES PAID BY NFIB 462996 90549359 2736869 4111245 0 0 0 0 613517 437813 0 0 0 0 1500000 1500000 108841 101628 865611 1098407 16413153 9211984 6534500 7201169 24802801 24066301 11639 10889 0 0 0 0 1139865 960616 38313643 39488068 47339830 70471293 0 0 19636819 19385439 0 0 0 0 0 0 0 0 0 0 218576 237446 67195225 90094178 X -29133925 -51616406 252343 1010296 0 0 -28881582 -50606110 38313643 39488068 X 4800696 -26525224 X false true true X false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 884 35225 36109 true REPUBLICAN STATE LEADERSHIP COMMITTEE 1800 DIAGONAL ROAD ALEXANDRIA VA 22314 050532524 10225 REPUBLICAN GOVERNORS ASSOCIATION 1747 PENNSYLVANIA AVE NW STE 250 WASHINGTON DC 20006 113655877 10000 REPUBLICAN PARTY OF FLORIDA 420 E JEFFERSON STREET TALLAHASSEE FL 32301 590683241 10000 NFIB SAVE AMERICAS FREE ENTERPRISE 1201 F STREET NW STE 200 WASHINGTON DC 20004 943089459 5000 false false false 87203116 39705389 39705389 44081593 -4376204 794900 794900 4416595 2175768 2240827 984728 781028 203700 7539629 4000871 3538758 2677301 2254317 422984 7201169 0 DUE TO AFFILIATES 78958 EXECUTIVE LIFE INS ANNUITY 158488 237446 95350055 90549359 4800696 -2352402 -24172822 -26525224 -21724528 93253669 159579 159579 93094090 244325 2011640 2255965 95350055 88452973 159579 159579 88293394 244325 2011640 2255965 90549359 ASC TOPIC 740 FOOTNOTE 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. THE FEDERATION HAD NO SIGNIFICANT UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010, NOR DOES THE FEDERATION HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS. OTHER EXCESS/DEFECIT RECONCILIATION ITEMS SCHEDULE D, PART XI, LINE 8 NET CHANGE IN PENS. AND POSTRET. BENEFIT PLANS (24,172,822) ============ RENTAL EXPENSE RECLASS SCHEDULE D, PART XII & XIII, LINE 2D RENTAL EXPENSES WERE RECLASSED TO INCOME IN ORDER TO PROPERLY REFLECT RENTAL INCOME ON FORM 990 PART VIII, LINE 6B (159,579). MANAGEMENT FEE ALLOCATION SCHEDULE D, PART XII & XIII, LINE 4B NFIB CHARGES A MANAGEMENT FEE TO NFIB MEMBER SERVICES CORPORATION. THIS INCOME IS BOOKED AS AN OFFSET TO THE EXPENSES ON THE TRIAL BALANCE AND MUST BE RECLASSED TO REVENUE FOR PROPER PRESENTATION ON FORM 990. INVESTMENT EXPENSE RECLASS SCHEDULE D, PART XII & XIII, LINE 4A INVESTMENT EXPENSES WERE RECLASSED TO INCOME IN ORDER TO PROPERLY REFLECT INVESTMENT INCOME ON FORM 990 PART VIII, LINE 3 (244,325) X X X X true NATIONAL CAPITAL TELESERVICES LLC TELEMARKET FUNDRAISING false 2049691 1625150 424541 2049691 1625150 424541 FL true NFIB RESEARCH FOUNDATION 53 CENTURY BOULEVARD SUITE 250 NASHVILLE TN 37214 043592337 501(C)(3) 691995 SUPPORT NFIB SMALL BUSINESS LEGAL CENTER 53 CENTURY BOULEVARD SUITE 250 NASHVILLE TN 37214 621570449 501(C)(3) 201681 SUPPORT BRYCE HARLOW FOUNDATION PO BOX 75652 BALTIMORE MD 21275 521266620 501(C)(3) 7500 SUPPORT NFIB YOUNG ENTREPRENEUR FOUNDATION 53 CENTURY BLVD STE 250 NASHVILLE TN 37214 621557196 501(C)(3) 150000 SUPPORT JUNIOR ACHIEVEMENT INC 120 POWELL PLACE NASHVILLE TN 37204 620582571 501(C)(3) 6100 SUPPORT 5 SCHEDULE I, PART 1, LINE 2 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 MARY BLASINSKY 212924 0 48074 0 11702 0 14274 0 23876 0 310850 0 TAMMY S BOEHMS 277426 0 60126 0 8633 0 11048 0 14436 0 371669 0 STEPHEN WOODS 235734 0 51990 0 8437 0 13101 0 20486 0 329748 0 SUSAN M ECKERLY 230526 0 56000 0 3240 0 10817 0 16021 0 316604 0 JEFF SMITH 146001 0 13370 0 1386 0 7962 0 9052 0 177771 0 MARK GARZONE 252309 0 60000 0 4649 0 11380 0 29566 0 357904 0 JOHN CASELLA 234888 0 66800 0 5117 0 10442 0 28121 0 345368 0 BEVERLY SHEA 216229 0 16942 0 3198 0 11714 0 13270 0 261353 0 PAMELA CONNOR 187239 0 38470 0 2552 0 10959 0 28183 0 267403 0 DALE NELSON 99395 0 151970 0 4892 0 8575 0 671 0 265503 0 LISA GOEAS 202079 0 18018 0 2604 0 7978 0 23426 0 254105 0 DONALD A DANNER 508752 0 150050 0 42530 0 11739 0 30605 0 743676 0 TRAVEL FOR COMPANIONS 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. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS SCHEDULE J, PART 1, LINE 1A NFIB HAS A NON-QUALIFYING SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. PLAN PROVISIONS PROVIDE THAT ALL AFTER TAX BENEFITS BE GROSSED UP. THIS PLAN WAS CLOSED TO NEW PARTICIPANTS IN 2008. DISCRETIONARY SPENDING ACCOUNT 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. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN 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. NO PAYMENTS WERE MADE TO ANY SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN IN 2011. FORM 990 PROVIDED TO GOVERNING BODY 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 FINAL RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. THE FINAL RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW. WRITTEN CONFLICT OF INTEREST POLICY 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. PROCESS OF DETERMINING COMPENSATION FOR OFFICERS AND OTHER KEY EMPLOYEES PART VI, SECTION B: POLICIES, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS 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 LATE 2010, 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 2010 RESULTS WERE PROVIDED TO THE CHAIRMAN OF THE BOARD FOR THE EXECUTIVE COMMITTEE AT THEIR JANUARY 2012 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 JANUARY OR 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'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. FUND BALANCE RECONCILIATION FORM 990, PART XI, LINE 5 NET UNREALIZED GAINS (2,352,402) CHANGE IN MINIMUM PENSION LIABILITY (24,172,822) ----------- CHANGES IN FUND BALANCE (26,525,224) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DONALD A DANNER TITLE:PRESIDENT/CEO HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARY BLASINSKY TITLE:SVP/SECRETARY HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TAMMY S BOEHMS TITLE:SVP/CFO HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JEFF SMITH TITLE:TREASURER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SUSAN M ECKERLY TITLE:SVP PUBLIC POLICY HOURS:5 NFIB YOUNG ENTREPRENEUR FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 621557196 EDUCATION TN 501(C)(3) SUP. ORG. I NFIB 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 NFIB RESEARCH FOUNDATION 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 043592337 RESEARCH TN 501(C)(3) SUP. ORG. I NFIB NFIB SAVE AMERICAS FREE ENTERPRISE TRUST 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 942532364 PAC CA 527 N/A NFIB NFIB THE VOICE OF FREE ENTERPRISE 53 CENTURY BLVD SUITE 250 NASHVILLE TN 37214 273615830 SOC. WELFARE TN 501(C)(4) N/A NFIB NFIB MEMBER SERVICES CORPORATION 53 CENTURY BLVD SUITE 250 NASHVILLE TN 372143682 942899404 MEMBER BENEFITS CA NFIB C 5493596 1923306 1.00000 true true false false false false false false false false true false true true true true false false NFIB RESEARCH FOUNDATION LINE 691995 NFIB SMALL BUSINESS LEGAL CENTER LINE 201681 NFIB YOUNG ENTREPRENEUR FOUNDATION LINE 150000 NFIB MEMBER SERVICES CORPORATION LINE 1548644 NFIB RESEARCH FOUNDATION LINE 203361 NFIB SMALL BUSINESS LEGAL CENTER LINE 114611 NFIB RESEARCH FOUNDATION LINE 118084 NFIB SMALL BUSINESS LEGAL CENTER LINE 174979 NFIB MEMBER SERVICES CORPORATION LINE 295241 NFIB MEMBER SERVICES CORPORATION LINE 60000 NFIB MEMBER SERVICES CORPORATION LINE 462996