2026-06-22T14:31:48-05:00 2025-12-31 621199757 LBMC PC PO BOX 1869 BRENTWOOD TN 370241869 990 2025-01-01 621570449 NFIB SMALL BUSINESS LEGAL CENTER NFIB 6158725800 53 CENTURY BOULEVARD 300 NASHVILLE TN 37214 BRAD CLOSE PRESIDENT 6158725800 2026-06-18 1 ABIGAIL CAMPBELL P01296738 6153774600 2026-06-18 2025 2025-03-06 01:10:19Z BRAD CLOSE 555 12TH STREET NW STE 1001 WASHINGTON DC 20004 1191574 0 X WWW.NFIB.COM/LEGAL-CENTER X 1994 TN THE NFIB SMALL BUSINESS LEGAL CENTER'S MISSION IS TO BE THE VOICE FOR SMALL BUSINESS (SEE SCH O) 12 11 5 0 0 0 1357631 1158441 0 0 6424 33133 0 0 1364055 1191574 0 0 0 0 829021 858101 0 0 140295 457471 394439 1286492 1252540 77563 -60966 977927 892572 190570 166181 787357 726391 X THE NFIB SMALL BUSINESS LEGAL CENTER IS A NONPROFIT PUBLIC BENEFIT CORPORATION CREATED UNDER THE TENNESSEE NONPROFIT CORPORATION ACT. IT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES AS PERMITTED BY SECTION 501(C)(3) (SEE SCH O) 0 0 1057786 SEE SCHEDULE O FOR SUMMARY OF 2025 CASES 1057786 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 14 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X DAWN SIMPSON 6158725800 53 CENTURY BLVD SUITE 300 NASHVILLE TN 37214 BRAD CLOSE PRESIDENT 1.00 39.00 X X 0 1210869 72589 DAVID ADDINGTON VP/SECRETARY/PARLIAMENTARIAN 5.00 35.00 X 0 719911 38268 JEFF SMITH CFO 1.00 39.00 X 0 489533 60579 CHRIS PITTS ASST SECRETARY 1.00 39.00 X 0 398612 38830 BETH MILITO VP 40.00 0.00 X 348842 0 34607 DAWN SIMPSON TREASURER 1.00 39.00 X 0 300015 48103 PATRICK MORAN SENIOR ATTORNEY 40.00 0.00 X 158855 0 27770 ROB SMITH SENIOR ATTORNEY 40.00 0.00 X 144579 0 16866 NEVIN GROCE CHAIRMAN 0.25 1.50 X 0 43210 250 STEVE SCHRAMM DIRECTOR 0.25 1.50 X 0 29090 250 JEFF READY DIRECTOR 0.25 1.50 X 0 28000 250 JOSE VILLA DIRECTOR 0.25 1.50 X 0 28000 250 PATTI MELLARD DIRECTOR 0.25 1.50 X 0 28000 250 ROB HOLT DIRECTOR 0.25 1.50 X 0 28000 250 MARIA DAVID DIRECTOR 0.25 1.50 X 0 24859 250 STEPHANIE CAMARILLO DIRECTOR 0.25 1.50 X 0 24725 250 AMY SPARKS DIRECTOR 0.25 1.50 X 0 24524 250 LISA FULLERTON DIRECTOR 0.25 1.50 X 0 24000 250 SAM CHAMBERLAIN DIRECTOR 0.25 1.50 X 0 22000 250 652276 3423348 340362 3 0 1 0 0 740006 418435 1158441 33133 33133 1191574 0 0 33133 383449 383449 351288 351288 76798 76798 46566 46566 169375 169375 16500 16500 66028 1090 64938 2314 1466 848 117504 21338 21657 74509 144 144 19659 6462 13197 2915 1420 1495 1252540 1057786 54459 140295 912175 816484 19595 6795 34 10599 5000 35524 64293 977927 892572 121583 101544 68987 64637 190570 166181 X 787357 726391 787357 726391 977927 892572 -60966 0 X 0 1 X 1 0 X X X 1 NFIB INC 940707299 10 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G(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 LBMC, PC, 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 2025, 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTERCOMPANY RECEIVABLES 64293 64293 EMPLOYEE BENEFITS ACCRUAL 44496 INTERCOMPANY PAYABLES 20141 64637 X 1191574 0 1191574 0 1191574 1619137 366597 366597 1252540 0 1252540 PART X, LINE 2: FIN 48 (ASC TOPIC 740) FOOTNOTE: 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, 2025 AND 2024, NOR DID THE LEGAL CENTER HAVE ANY UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 BRAD CLOSE PRESIDENT 0 719725 0 485000 0 6144 0 20912 0 51677 0 1283458 0 0 DAVID ADDINGTON VP/SECRETARY/PARLIAMENTARIAN 0 530370 0 175250 0 14291 0 20927 0 17341 0 758179 0 0 JEFF SMITH CFO 0 355200 0 126000 0 8333 0 22786 0 37793 0 550112 0 0 CHRIS PITTS ASST SECRETARY 0 286173 0 99225 0 13214 0 20737 0 18093 0 437442 0 0 BETH MILITO VP 288635 0 55960 0 4247 0 14254 0 20353 0 383449 0 0 0 DAWN SIMPSON TREASURER 0 240822 0 52700 0 6493 0 17583 0 30520 0 348118 0 0 PATRICK MORAN SENIOR ATTORNEY 142994 0 14980 0 881 0 6030 0 21740 0 186625 0 0 0 ROB SMITH SENIOR ATTORNEY 130825 0 12000 0 1754 0 7430 0 9436 0 161445 0 0 0 PART I, LINE 1A DISCRETIONARY SPENDING ACCOUNT: THE VICE PRESIDENT RECEIVES CELL 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 VICE PRESIDENT'S COMPENSATION. NATIONAL FEDERATION OF INDEPENDENT BUSINESS, INC. USES ONE OR MORE OF THE METHODS DESCRIBED ON SCHEDULE J, LINE 3 TO ESTABLISH THE VICE PRESIDENT'S COMPENSATION. PART I, LINE 7 NON-FIXED COMPENSATION: THE VICE PRESIDENT 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 PERFORMANCE DURING THE YEAR. FORM 990, PART I, LINE 1: THE NFIB SMALL BUSINESS LEGAL CENTER'S MISSION IS TO BE THE VOICE FOR SMALL BUSINESS IN THE NATION'S COURTS AND A LEGAL RESOURCE FOR SMALL BUSINESS OWNERS NATIONWIDE. FORM 990, PART III, LINE 1: THE NFIB SMALL BUSINESS LEGAL CENTER IS A NONPROFIT PUBLIC BENEFIT CORPORATION CREATED UNDER THE TENNESSEE NONPROFIT CORPORATION ACT. IT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES AS PERMITTED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"), INCLUDING, FOR SUCH PURPOSES, MAKING DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE CODE. THE LEGAL CENTER IS A SUPPORTING ORGANIZATION PURSUANT TO SECTION 509(A)(3) OF THE CODE AND IS ORGANIZED AND OPERATED FOR THE BENEFIT OF NATIONAL FEDERATION OF INDEPENDENT BUSINESS ("NFIB"), WHICH IS A 501(C)(6) ORGANIZATION. THE LEGAL CENTER IS ORGANIZED TO CARRY ON CHARITABLE ACTIVITIES OF PROVIDING LEGAL EDUCATION AND REPRESENTATION ON ISSUES OF BROAD PUBLIC INTEREST. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS FOLLOWING AN INDEPENDENT AUDIT OF ITS FINANCIAL STATEMENTS, A DRAFT OF NFIB SMALL BUSINESS LEGAL CENTER'S FORM 990 IS PREPARED. THIS FORM 990 GOES THROUGH A THREE-TIER INTERNAL MANAGEMENT REVIEW PROCESS. 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. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH CONFLICT OF INTEREST POLICY EVERY BOARD MEMBER, OFFICER, AND EMPLOYEE OF NFIB SMALL BUSINESS LEGAL CENTER IS REQUIRED TO SUBMIT AN ANNUAL CODE OF CONDUCT & ETHICS CERTIFICATION TO THE CFO. ALL POTENTIAL CONFLICTS OF INTEREST, ETHICAL CONCERNS, AND LEGAL CONCERNS ARE ADDRESSED BY THE CFO WITH A REPORT GOING TO THE FINANCE/AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. ANY TRANSACTIONS DISCLOSED ARE REVIEWED BY THE CFO TO DETERMINE THE TYPE OF RELATIONSHIP, DOLLAR VALUE INVOLVED, AND TO BE CERTAIN THAT ALL TRANSACTIONS ARE AT ARMS LENGTH. NO BOARD MEMBER SHALL VOTE ON ANY MATTER IN WHICH THERE IS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 PROCESS OF DETERMINING COMPENSATION FOR OFFICERS THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF NFIB IS RESPOSIBLE FOR REVIEWING AND RECOMMENDING THE COMPENSATION OF ALL OFFICERS. DELIBERATIONS OF COMPENSATION DETERMINATIONS ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE MEETING. THE ORGANIZATION'S PHILOSOPHY IS FOR EXECUTIVE COMPENSATON TO BE COMPETITIVE WITH MARKET NORMS IN ORDER TO ATTRACT, RETAIN, AND MOTIVATE QUALIFIED EMPLOYEES. ADDITIONALLY, INCENTIVE PAY IS LINKED TO THE ACHIEVEMENT OF ORGANIZATIONAL GOALS AND IS COMPETITIVE AND CONSISTENT WITH MARKET NORMS. THE COMMITTEE REGULARLY ENGAGES THE SERVICES OF OUTSIDE CONSULTING FIRMS TO PROVIDE EXPERT INFORMATION REGARDING INDUSTRY WIDE COMPENSATON NORMS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC IT IS NFIB SMALL BUSINESS LEGAL CENTER'S POLICY TO MAKE AVAILABLE FOR PUBLIC INSPECTION, UPON REQUEST, EITHER WRITTEN OR IN PERSON, ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. FORM 990, PART III, LINE 4A: NFIB SMALL BUSINESS LEGAL CENTER (SBLC) 2025 CASE LIST (*DESIGNATES CASES WHERE NFIB IS A PLAINTIFF/PETITIONER) *CUSTOM COMMUNICATIONS V. FEDERAL TRADE COMMISSION (1/2/25) - US COURT OF APPEALS FOR THE EIGHTH CIRCUIT NFIB SBLC FILED A PETITION TO OVERTURN THE FTC'S CLICK-TO-CANCEL RULE IN OUR LAWSUIT CHALLENGING THE RULE. STATUS: DECIDED. *MCCARTY V. MISSOURI SECRETARY OF STATE (1/3/25) - MISSOURI SUPREME COURT NFIB SBLC JOINED A BUSINESS COALITION IN FILING MOTION TO INTERVENE IN CHALLENGE TO MINIMUM WAGE INCREASES AND PAID SICK LEAVE EMPLOYER MANDATES. STATUS: DECIDED. WARREN V. DEPARTMENT OF LABOR (1/9/25) - US COURT OF APPEALS FOR THE ELEVENTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF CHALLENGING THE DEPARTMENT OF LABOR'S INDEPENDENT CONTRACTOR RULE, SUPPORTING ARGUMENT THAT PLAINTIFFS HAVE STANDING. STATUS: PENDING. *TEXAS TOP COP V. GARLAND (1/10/25) - US COURT OF APPEALS FOR THE FIFTH CIRCUIT NFIB SBLC FILED BRIEFS IN NFIB'S LAWSUIT CHALLENGING THE CORPORATE TRANSPARENCY ACT. STATUS: PENDING. JAKE'S FIREWORKS V. CPSC (1/29/25) - US SUPREME COURT CERTIORARI NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT THREATS OF ENFORCEMENT ARE FINAL AGENCY ACTION FOR WHICH JUDICIAL REVIEW IS RIPE. STATUS: DECIDED. COMMUNITY ASSOCIATIONS INSTITUTE V. DEPARTMENT OF TREASURY (1/30/25) - US COURT OF APPEALS FOR THE FOURTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT CONGRESS EXCEEDED ITS CONSTITUTIONAL COMMERCE POWER IN ENACTING THE CORPORATE TRANSPARENCY ACT BECAUSE THE ACT REGULATES INACTIVITY OR NONECONOMIC ACTIVITY. STATUS: PENDING. *MN ASSOCIATED BUILDERS AND CONTRACTORS V. ELLISON (1/31/25) - US COURT OF APPEALS FOR THE EIGHTH CIRCUIT NFIB SBLC FILED A RESPONSE BRIEF IN ITS LAWSUIT AGAINST MINNESOTA LAW BANNING EMPLOYERS FROM SPEAKING ON POLITICAL MATTERS, INCLUDING UNIONIZATION, IN THE WORKPLACE. STATUS: DECIDED. DIAMOND ALTERNATIVE ENERGY V. ENVIRONMENTAL PROTECTION AGENCY (2/3/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT D.C. CIRCUIT COURT'S DECISION UPHOLDING CLEAN AIR ACT PREEMPTION WAIVER FOR CALIFORNIA CONTAINED A WRONG JUSTICIABILITY ANALYSIS. STATUS: DECIDED. RYAN V. FTC (2/10/25) US COURT OF APPEALS FOR THE FIFTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF SUPPORTING A CHALLENGE TO THE FEDERAL TRADE COMMISSION'S (FTC) NONCOMPETE RULE THAT WOULD BAN MOST NONCOMPETE AGREEMENTS. STATUS: PENDING. MARTINEZ V. AMAZON.COM SERVICES LLC (2/14/25) - MARYLAND SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT MARYLAND WAGE AND HOUR LAW SHOULD INCLUDE THE DE MINIMIS DOCTRINE FOR EMPLOYEE COMPENSABLE TIME. STATUS: DECIDED. SMITH V. DEPARTMENT OF TREASURY (2/14/25) - US DISTRICT COURT FOR THE EASTERN DISTRICT OF TEXAS NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT THE GOVERNMENT HAD NOT MET ITS BURDEN TO CONVINCE THE COURT TO STAY ITS PREVIOUS ORDER STAYING THE BENEFICIAL OWNERSHIP REPORTING RULE. STATUS: DECIDED. FEDERAL COMMUNICATIONS COMMISSION V. CONSUMERS' RESEARCH (2/18/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF URGING COURT TO REVITALIZE AND PUT TEETH INTO NONDELEGATION DOCTRINE WHERE TWO LAYERS OF DELEGATION OCCURRED. STATUS: DECIDED. *OREGON-COLUMBIA CHAPTER OF THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA, ET. AL., V. KOTEK (2/21/25) - OREGON CIRCUIT COURT, MARION COUNTY NFIB SBLC JOINED A BUSINESS COALITION IN SUING THE OREGON GOVERNOR, CHALLENGING AN EXECUTIVE ORDER THAT REQUIRES BUSINESSES TO SIGN PROJECT LABOR AGREEMENTS WITH UNIONS FOR ALL STATE PROJECTS. COURT GRANTED A PRELIMINARY INJUNCTION. STATUS: PENDING. LINNEY'S PIZZA V. BOARD OF GOVERNORS OF THE FEDERAL RESERVE (2/26/25) - US DISTRICT COURT FOR THE EASTERN DISTRICT OF KENTUCKY NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT REGULATION II'S FEE CAP FOR DEBIT CARD INTERCHANGE FEES INCLUDES CATEGORIES OF COSTS THAT CONGRESS EXPRESSLY EXCLUDED. STATUS: DECIDED. N.C. DEPARTMENT OF ENVIRONMENTAL QUALITY V. N.C. FARM BUREAU FEDERATION (2/28/25) - NORTH CAROLINA SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT GENERAL PERMITS WHICH IMPOSE BINDING CONDITIONS ON THE PUBLIC ARE UNPROMULGATED RULES IN VIOLATION OF THE STATE ADMINISTRATIVE PROCEDURE ACT. THE COURT AGREED WITH OUR BRIEF AND AFFIRMED THE LOWER COURT DECISION INVALIDATING THE PERMIT CONDITIONS. STATUS: DECIDED. LABCORP V. DAVIS (3/12/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT INDIVIDUALS WITH NO LEGAL INJURY CANNOT BE INCLUDED IN CLASS CERTIFICATION UNDER RULE 23 FOR FEDERAL RULES OF CIVIL PROCEDURE. STATUS: DECIDED. SMITH V. TERUMO BCT (3/3/25) - COLORADO COURT OF APPEALS NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT A PLAINTIFF CANNOT ESTABLISH STANDING TO SUE BASED SOLELY ON AN ALLEGATION THAT THE DEFENDANT'S NEGLIGENT CONDUCT MAY INCREASE HIS FUTURE RISK OF ILLNESS, AND THAT MEDICAL MONITORING, ABSENT A PROVEN PHYSICAL INJURY, IS NOT AN APPROPRIATE REMEDY UNDER TORT LAW. THE COURT AGREED. STATUS: DECIDED. AMAZON.COM SERVICES LLC V. NATIONAL LABOR RELATIONS BOARD (3/19/25) - US COURT OF APPEALS FOR THE ELEVENTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT NLRB DECISION HOLDING THAT EMPLOYERS VIOLATE THE NATIONAL LABOR RELATIONS ACT WHEN THEY DISCUSS UNIONIZATION AT WORKPLACE MEETINGS VIOLATES THE FIRST AMENDMENT. STATUS: PENDING. COMMISSIONER OF INTERNAL REVENUE V. ZUCH (3/24/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT THE IRS CANNOT USE A TAXPAYER'S TAX RETURN TO SATISFY A DISPUTED TAX DEBT BEING LITIGATED IN THE TAX COURT AND MOOT OUT THE CASE. THE SUPREME COURT DISAGREED. STATUS: DECIDED. BROWN-FORMAN CORPORATION V. NLRB (4/23/25) - US COURT OF APPEALS FOR THE SIXTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT A UNION CARD AUTHORIZATION AND ORDER FORCING AN EMPLOYER TO BARGAIN WITH A UNION WAS AN IMPROPER REMEDY FOR THE NLRB TO APPLY FOR ALLEGED UNFAIR LABOR PRACTICES DURING A UNION ELECTION. STATUS: PENDING. CHABOLLA V. CLASSPASS INC. (4/24/25) - US COURT OF APPEALS FOR THE NINTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF URGING NINTH CIRCUIT TO REHEAR CASE EN BANC AND CLARIFY ONLINE TERMS OF USE AND NOTICE REQUIREMENTS. STATUS: DECIDED. TRUMP V. CASA (4/29/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ADVOCATING FOR ABILITY OF DISTRICT COURTS TO ISSUE NATIONWIDE INJUNCTIONS AND PROVIDE RELIEF TO ALL ASSOCIATION MEMBERS. STATUS: DECIDED. *BUSINESS COUNCIL OF NEW YORK STATE, INC. V. NEW YORK STATE DEPARTMENT OF ENVIRONMENTAL CONSERVATION (4/30/25) - NEW YORK STATE SUPREME COURT NFIB SBLC JOINED A BUSINESS COALITION IN SUING NEW YORK'S DEPARTMENT OF ENVIRONMENTAL CONSERVATION FOR A NEW RULE THAT WOULD REDEFINE MUCH PRIVATE PROPERTY IN THE STATE AS PROTECTED WETLANDS AND IMPOSE RESTRICTIVE CONDITIONS ON DEVELOPMENT. STATUS: PENDING. MNABC V. BLISSENBACH (4/30/25) - US COURT OF APPEALS FOR THE EIGHTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF SUPPORTING AN APPEAL OF A DENIED PRELIMINARY INJUNCTION IN A CHALLENGE TO MINNESOTA'S INDEPENDENT CONTRACTOR LAW. THE COURT DISAGREED AND AFFIRMED THE DENIAL OF PRELIMINARY INJUNCTION. STATUS: DECIDED. FISHER V. CITY OF OCEAN SPRINGS, MS (6/18/25) - US COURT OF APPEALS FOR THE FIFTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT PROPERTY OWNERS SHOULD HAVE AN ADEQUATE PROCEDURE FOR CHALLENGING BLIGHT DESIGNATIONS, WHICH OFTEN PRECEDE EMINENT DOMAIN PROCEEDINGS. STATUS: PENDING. GILL V. EXXONMOBIL (6/23/25) - PENNSYLVANIA SUPERIOR COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING AGAINST WILDLY DISPROPORTIONATE "NUCLEAR" JURY VERDICTS THAT ARE UNTETHERED FROM ACTUAL DAMAGES. STATUS: PENDING. MIRKOVIC V. TENASYS CORPORATION (6/27/25) - OREGON COURT OF APPEALS NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT A PAY TRANSPARENCY LAW DOES NOT SHIELD EMPLOYEES FROM TERMINATION DURING RAISE OR PROMOTION NEGOTIATIONS. STATUS: PENDING. MADRIGAL V. FERGUSON ENTERPRISES LLC (7/16/25) - US COURT OF APPEALS FOR THE NINTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT THE FEDERAL ARBITRATION ACT'S TRANSPORTATION WORKER EXEMPTION DOES NOT APPLY TO DRIVERS MAKING IN-STATE DELIVERIES OF GOODS THAT HAVE COME TO REST AT AN IN-STATE WAREHOUSE. STATUS: PENDING. DEL RIO V. AMAZON.COM SERVICES LLC (7/28/25) - CONNECTICUT SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT EMPLOYEE TIME SPENT IN SECURITY SCREENINGS BASED ON EMPLOYEE PERSONAL CHOICES IS NOT COMPENSABLE AND SHOULD BE SUBJECT TO A DE MINIMIS EXCEPTION. STATUS: PENDING. ATTORNEY GENERAL V. ELI LILLY AND CO. (8/28/25) - MICHIGAN SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT A STATUTORY EXEMPTION SHOULD PROTECT COMPANIES FROM TARGETED CONSUMER PROTECTION INVESTIGATIONS. STATUS: PENDING. ENBRIDGE ENERGY LP V. NESSEL (9/5/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF URGING THE COURT TO PERMIT A NARROW EXCEPTION TO FEDERAL REMOVAL STATUTE DEADLINE IN ORDER TO PREVENT PARTIES FROM ENGAGING IN PROCEDURAL GAMESMANSHIP. STATUS: PENDING. FORM 990, PART III, LINE 4A: BERNAVAGE V. GREEN RIDGE HEALTHCARE LLC (9/23/25) - PENNSYLVANIA SUPERIOR COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT COURTS SHOULD NOT PERMIT PLAINTIFFS TO RAISE NEW THEORIES OF LIABILITY CLAIMING PUNITIVE DAMAGES AT THE LAST POSSIBLE MOMENT. STATUS: PENDING. AMAZON.COM SERVICES LLC V. NEW YORK PUBLIC EMPLOYMENT RELATIONS BOARD (9/30/25) - US DISTRICT COURT FOR THE EASTERN DISTRICT OF NEW YORK NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT NEW YORK LAW GIVING STATE AGENCY MORE AUTHORITY OVER PRIVATE SECTOR LABOR RELATIONS IS PREEMPTED BY THE NATIONAL LABOR RELATIONS ACT. STATUS: PENDING. MCGEE V. ALGER COUNTY TREASURER (10/6/25) - US SUPREME COURT CERTIORARI NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT AFTER THE SUPREME COURT'S DECISION IN TYLER V. HENNEPIN COUNTY, STATE LAWS MUST ENSURE PROPER PROCEDURES FOR RECOVERING HOME EQUITY IN THE EVENT OF A HOME SALE BY THE GOVERNMENT. STATUS: PENDING. OHIO TELECOM ASSOCIATION V. FEDERAL COMMUNICATIONS COMMISSION (10/6/25) - US COURT OF APPEALS FOR THE SIXTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING CONGRESS'S DISAPPROVAL OF A FEDERAL REGULATION PURSUANT TO THE CONGRESSIONAL REVIEW ACT PREVENTS AGENCY FROM REPUBLISHING PORTION OF REJECTED RULE. STATUS: PENDING. NATIONAL LABOR RELATIONS BOARD V. STATE OF NEW YORK (10/7/25) - US DISTRICT COURT FOR THE NORTHERN DISTRICT OF NEW YORK NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT NEW YORK LAW GIVING STATE AGENCY MORE AUTHORITY OVER PRIVATE SECTOR LABOR RELATIONS IS PREEMPTED BY THE NATIONAL LABOR RELATIONS ACT. STATUS: PENDING. JOHNSON V. AMAZON.COM SERVICES LLC (11/14/25) - ILLINOIS SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT ILLINOIS LAW SHOULD NOT TREAT TIME SPENT IN PRE-SHIFT SECURITY SCREENINGS AS COMPENSABLE. STATUS: PENDING. BUCKEYE INSTITUTE V. INTERNAL REVENUE SERVICE (11/24/25) - US COURT OF APPEALS FOR THE SIXTH CIRCUIT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT IRS 501(C)(3) DONOR REPORTING REQUIREMENT VIOLATES THE FIRST AMENDMENT. STATUS: PENDING. NATIONAL LABOR RELATIONS BOARD V. STATE OF CALIFORNIA (11/25/25) - US DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT CALIFORNIA LAW GIVING STATE AGENCY MORE AUTHORITY OVER PRIVATE SECTOR LABOR RELATIONS IS PREEMPTED BY THE NATIONAL LABOR RELATIONS ACT. STATUS: PENDING. HICKORY HEIGHTS HEALTH & REHAB LLC V. WATSON (12/1/25) - US SUPREME COURT CERTIORARI NFIB SBLC FILED AN AMICUS BRIEF URGING COURT TO HEAR THE CASE BECAUSE CMS RULE BANNING ARBITRATION AGREEMENTS IS UNLAWFUL AND HURTS SMALL BUSINESSES. STATUS: PENDING. PUNG V. ISABELLA COUNTY (12/8/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT AFTER THE SUPREME COURT'S DECISION IN TYLER V. HENNEPIN COUNTY, STATE LAWS MUST ENSURE PROPER PROCEDURES FOR RECOVERING HOME EQUITY IN THE EVENT OF A HOME SALE BY THE GOVERNMENT. STATUS: PENDING. FLOWERS FOODS, INC. V. ANGELO BROCK (12/11/25) - US SUPREME COURT NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT THE FEDERAL ARBITRATION ACT'S TRANSPORTATION WORKER EXEMPTION OUGHT TO BE READ NARROWLY SO THAT SMALL BUSINESSES ARE ABLE TO HANDLE EMPLOYMENT CLAIMS THROUGH A LESS FORMAL, MORE COST-EFFECTIVE ARBITRATION PROCESS. STATUS: PENDING. MACY'S V. NATIONAL LABOR RELATIONS BOARD (12/22/25) - US SUPREME COURT CERTIORARI NFIB SBLC FILED AN AMICUS BRIEF ARGUING THAT THE NATIONAL LABOR RELATIONS BOARD LACKS THE AUTHORITY TO IMPOSE COMPENSATORY OR CONSEQUENTIAL DAMAGES. STATUS: PENDING. NATIONAL FEDERATION OF INDEPENDENT BUS 53 CENTURY BLVD SUITE 300 NASHVILLE TN 37214 940707299 MEMBER REPRESENTATION CA 501(C)(6) N/A 0 NFIB FEDERAL POLITICAL ACTION COMMITTEE 555 12TH ST NW STE 1001 WASHINGTON DC 20004 942532364 PAC CA 527 NFIB 0 NFIB THE VOICE OF FREE ENTERPRISE INC 53 CENTURY BLVD SUITE 300 NASHVILLE TN 37214 273615830 SOCIAL WELFARE TN 501(C)(4) NFIB 0 NFIB MEMBER SERVICES CORPORATION 53 CENTURY BLVD SUITE 300 NASHVILLE TN 37214 942899404 MEMBER BENEFITS CA NFIB C 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 NFIB THE VOICE OF FREE ENTERPRISE INC C 740006 FMV NATIONAL FEDERATION OF INDEPENDENT BUSINESS INC M 209997 FMV NATIONAL FEDERATION OF INDEPENDENT BUSINESS INC N 156600 FMV NATIONAL FEDERATION OF INDEPENDENT BUSINESS INC P 249189 FMV