efile Public Visual Render
ObjectId: 202001359349303820 - Submission: 2020-05-14
TIN: 94-0707299
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
19
Open to Public Inspection
Name of the organization
NATIONAL FEDERATION OF INDEPENDENT
BUSINESS INC
Employer identification number
94-0707299
Part I
Questions Regarding Compensation
Yes
No
1a
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)
b
If any of the boxes on 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
.........
1b
No
2
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 on Line 1a?
..
2
Yes
3
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
4
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:
a
Receive a severance payment or change-of-control payment?
.............
4a
Yes
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
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.
5
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:
a
The organization?
....................
5a
b
Any related organization?
.......................
5b
If "Yes," on line 5a or 5b, describe in Part III.
6
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:
a
The organization?
..................
6a
b
Any related organization?
......................
6b
If "Yes," on line 6a or 6b, describe in Part III.
7
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
............
7
8
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
..........................
8
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2019
Page 2
Schedule J (Form 990) 2019
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
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
Juanita D Duggan
President
(i)
(ii)
808,116
-------------
0
321,720
-------------
0
236,454
-------------
0
180,831
-------------
0
17,772
-------------
0
1,564,893
-------------
0
0
-------------
0
2
David Addington
VP/Secretary/Parliamentarian
(i)
(ii)
392,551
-------------
0
141,225
-------------
0
7,980
-------------
0
9,800
-------------
0
19,213
-------------
0
570,769
-------------
0
0
-------------
0
3
Mary Blasinsky
VP/ASST SECRETARY
(i)
(ii)
275,718
-------------
0
75,350
-------------
0
48,386
-------------
0
11,072
-------------
0
26,553
-------------
0
437,079
-------------
0
0
-------------
0
4
Tammy S Boehms
VP/CFO
(i)
(ii)
358,008
-------------
0
96,113
-------------
0
36,246
-------------
0
13,824
-------------
0
16,980
-------------
0
521,171
-------------
0
0
-------------
0
5
Jeff Smith
Treasurer
(i)
(ii)
205,612
-------------
0
31,110
-------------
0
4,090
-------------
0
10,527
-------------
0
26,305
-------------
0
277,644
-------------
0
0
-------------
0
6
John Casella
VP
(i)
(ii)
329,376
-------------
0
152,110
-------------
0
10,040
-------------
0
12,094
-------------
0
37,664
-------------
0
541,284
-------------
0
0
-------------
0
7
Brad Close
ACTING PRESIDENT
(i)
(ii)
378,089
-------------
0
120,250
-------------
0
5,610
-------------
0
12,050
-------------
0
37,727
-------------
0
553,726
-------------
0
0
-------------
0
8
Catherine Michael
VP
(i)
(ii)
330,000
-------------
0
105,000
-------------
0
34,370
-------------
0
84,890
-------------
0
15,202
-------------
0
569,462
-------------
0
0
-------------
0
9
Janet Connor
VP
(i)
(ii)
253,368
-------------
0
80,600
-------------
0
6,110
-------------
0
12,852
-------------
0
21,821
-------------
0
374,751
-------------
0
0
-------------
0
10
Tim Franke
VP
(i)
(ii)
246,773
-------------
0
42,263
-------------
0
2,911
-------------
0
12,298
-------------
0
35,964
-------------
0
340,209
-------------
0
0
-------------
0
11
Ashley Bailey
VP
(i)
(ii)
191,919
-------------
0
56,700
-------------
0
26,818
-------------
0
41,883
-------------
0
24,905
-------------
0
342,225
-------------
0
0
-------------
0
12
Jon Kurrle
VP
(i)
(ii)
175,423
-------------
0
38,190
-------------
0
88,858
-------------
0
6,085
-------------
0
23,460
-------------
0
332,016
-------------
0
0
-------------
0
13
Mindy Kubrin
Field Sales Rep
(i)
(ii)
201,383
-------------
0
142,531
-------------
0
11,444
-------------
0
9,800
-------------
0
21,261
-------------
0
386,419
-------------
0
0
-------------
0
14
Lyle Payne
Field Sales Rep
(i)
(ii)
191,685
-------------
0
117,991
-------------
0
1,543
-------------
0
0
-------------
0
14,863
-------------
0
326,082
-------------
0
0
-------------
0
15
Vicki Willis
Telephone Region Sales Dir.
(i)
(ii)
215,236
-------------
0
52,083
-------------
0
4,646
-------------
0
7,461
-------------
0
12,338
-------------
0
291,764
-------------
0
0
-------------
0
16
Steve Lyon
Field Sales Rep
(i)
(ii)
135,285
-------------
0
113,251
-------------
0
11,462
-------------
0
8,790
-------------
0
17,394
-------------
0
286,182
-------------
0
0
-------------
0
17
Tim Goodrich
Regional SGR Exec Director
(i)
(ii)
210,671
-------------
0
36,013
-------------
0
3,540
-------------
0
5,859
-------------
0
21,262
-------------
0
277,345
-------------
0
0
-------------
0
Schedule J (Form 990) 2019
Page 3
Schedule J (Form 990) 2019
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
SCHEDULE J, PART I, LINE 1A
FIRST-CLASS OR CHARTER TRAVEL: NFIB'S POLICY PROVIDES THAT THE PRESIDENT SHALL TRAVEL BUSINESS CLASS FOR BUSINESS RELATED FLIGHTS OVER 3 HOURS IN DURATION. IN CIRCUMSTANCES WHERE BUSINESS CLASS IS UNAVAILABLE, UPGRADING TO FIRST CLASS IS PERMISSIBLE. THESE FLIGHT UPGRADES PAID OR REIMBURSED BY NFIB ARE NOT INCLUDED IN THE PRESIDENT'S TAXABLE WAGES. TRAVEL FOR COMPANIONS: 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 BENEFITTREATED AS SALARY, SUBJECT TO WITHHOLDING, ON THE EMPLOYEE'S FORM W-2. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: NFIB HAS NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS. PLAN PROVISIONS PROVIDE THAT ALL AFTER TAX BENEFITS BE GROSSED UP. DISCRETIONARY SPENDING ACCOUNT: AS PER COMPANY POLICY AND UPON APPROVAL, 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. HEALTH OR SOCIAL CLUB DUES: AS APPROVED BY THE CFO AND DISCLOSED TO THE BOARD OF DIRECTORS, NFIB PAID AIRLINE CLUB MEMBERSHIPS FOR THE PRESIDENT. THESE EXPENSES WERE INCLUDED IN THE PRESIDENT'S TAXABLE WAGES AS A TAXABLE FRINGE BENEFIT AND TREATED AS SALARY, SUBJECT TO WITHHOLDING, ON THE PRESIDENT'S FORM W-2.
SCHEDULE J, PART I, LINE 1B
HEALTH OR SOCIAL CLUB DUES: DURING 2019, THE PAYMENT OF AIRLINE CLUB DUES DID NOT FOLLOW A WRITTEN POLICY. SEE SCHEDULE J, LINE 1A HEALTH AND SOCIAL CLUB DUES DISCLOSURE ABOVE.
SCHEDULE J, PART I, LINE 4A - SEVERANCE PAYMENTS
JON KURRLE RECEIVED SEVERANCE PAYMENTS PER A SEPARATION AGREEMENT IN THE AMOUNT OF $15,774 PER MONTH FOR A PERIOD OF THREE MONTHS AND ONE PAYMENT OF $24,182. THIS PAYMENT IS REPORTED ON SCHEDULE J, PART II, COLUMN (iii). PER A SEPARATION AGREEMENT, $34,400 OF SEVERANCE WAS ACCRUED AT 12/31/19 FOR ASHLEY BAILEY AND IS REPORTED ON SCHEDULE J, PART II, COLUMN (C). NO SEVERANCE PAYMENTS WERE MADE IN 2019. PER A SEPARATION AGREEMENT, $76,200 OF SEVERANCE WAS ACCRUED AT 12/31/19 FOR CATHERINE MICHAEL AND IS REPORTED ON SCHEDULE J, PART II, COLUMN (C). NO SEVERANCE PAYMENTS WERE MADE IN 2019.
SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN
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, 2019 SHE EARNED $114,225 IN HER SERP ACCOUNT PLUS TAX GROSS UP OF $106,712. AT DECEMBER 31, 2019, AN ADDITIONAL $171,031 PLUS TAX GROSS UP OF $159,784 HAS BEEN ACCRUED. ALL AMOUNTS ARE 100% VESTED.
Schedule J (Form 990) 2019
Additional Data
Software ID:
Software Version: