Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $753,289

• 1f · All other contributions, gifts and grants

  $604,342

• 3 · Investment income

  total $6,424 · excluded $6,424

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $353,430 · program services $353,430

• 7 · Other salaries and wages

  total $348,483 · program services $348,483

• 9 · Other employee benefits

  total $81,822 · program services $81,822

• 10 · Payroll taxes

  total $45,286 · program services $45,286

• 11b · Fees: legal

  total $172,964 · program services $172,964

• 11c · Fees: accounting

  total $16,750 · management and general $16,750

• 11g · Fees: other

  total $66,377 · program services $942 · fundraising $65,435

• 12 · Advertising and promotion

  total $183 · program services $183

• 13 · Office expenses

  total $184,905 · program services $26,985 · management and general $25,942 · fundraising $131,978

• 17 · Travel

  total $16,242 · program services $5,434 · management and general $10,808

• 19 · Conferences, conventions and meetings

  total $50 · program services $50

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $817,319 · end of year $912,175

• 3 · Pledges and grants receivable

  beginning of year $31,095 · end of year $19,595

• 4 · Accounts receivable

  end of year $34

• 9 · Prepaid expenses and deferred charges

  beginning of year $11,404 · end of year $10,599

• 15 · Other assets

  beginning of year $28,656 · end of year $35,524

• 17 · Accounts payable and accrued expenses

  beginning of year $109,548 · end of year $121,583

• 25 · Other liabilities

  beginning of year $69,132 · end of year $68,987

• 27 · Net assets without donor restrictions

  beginning of year $709,794 · end of year $787,357

The filer's explanations (Part III)

PART I, LINE 1A

DISCRETIONARY SPENDING ACCOUNT: THE EXECUTIVE DIRECTOR RECEIVES 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.

PART I, LINE 3

COMPENSATION ESTABLISHED BY RELATED ORGANIZATION: 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.

PART I, LINE 7:

NON-FIXED COMPENSATION: THE EXECUTIVE DIRECTOR OF NFIB SMALL BUSINESS LEGAL CENTER PARTICIPATES IN AN INCENTIVE COMPENSATION PLAN WITH A PORTION OF THE INCENTIVE BASED ON MANAGEMENT'S REVIEW OF PERFORMANCE DURING THE YEAR. THE SENIOR ATTORNEYS RECEIVED A DISCRETIONARY BONUS BASED ON MANAGEMENT'S REVIEW OF PERFORMANE DURING THE YEAR.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• NFIB MEMBER SERVICES CORPORATION

  C · MEMBER BENEFITS · CA

  Directly controlled by NFIB