Freelancers Union Inc

“The following individuals have a business relationship with each other because they are directors, officers or employees of one or more of working today, inc., independent worker services, inc., and freelancers insurance company, inc.: sara horowitz, richard swift, ann boger, dina sena, mark nathan, sal scott, shirley miranda, daniel lavoie, hanan kolko, andrea philips, stephanie buchanan, trisala chandaria, and ohad folman.”

“The organization has a class of voting members, who have the right to elect a member representative to the organization's board of directors. The qualifications for voting membership are as defined in the organization's bylaws. Form 990, part vi, section a, lines 8a and 8b: freelancers union had three special meetings of the board whose minutes were approved at the regular meeting of the board that followed those special meetings. However, in each case, the regular meeting was later than sixty (60) days and the subsequent special meeting of the board that followed each meeting. Freelancers union has implemented a policy to ensure that the minutes from a prior meeting of the board or a committee are approved no later than the later of (i) 60 days after the meeting and (ii) the next meeting of the board or such committee.”

“The cpa/tax preparer furnishes the cfo with a draft form 990 which is reviewed by the cfo and internal accounting staff. A draft form 990 is then provided to and reviewed by external legal counsel. The organization electronically distributes form 990 to each voting board member and provides them with an opportunity to resolve any questions/issues before it is filed with irs. A final copy is provided to the board before it is filed with the irs.”

“The organization regularly and consistently monitors and enforces compliance with the policy by requiring all directors and officers to sign a conflict and disclosure form annually and to affirmatively disclose potential conflicts as they arise.”

“The organization has an independent compensation committee which collects and evaluates annually outside data for compensation. That committee establishes the compensation for the executive director.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

“As part of the compensation review, the Board has agreed to provide for health insurance coverage to the EXECUTIVE DIRECTOR/CO-BOARD CHAIR after retirement.”

“Freelancers Union, Inc. does not employ any employees directly. The salaries reflect the organization's allocable portion of salaries of employees shared with Working Today, Inc. and other related entities. The W-2s for such employees are issued by Working Today, Inc., whose payroll they are on.”

“The reporting organization has satisfied the requirements of Internal Revenue Code Section 6033(e)(3) without the disclosure or proxy tax as it has met the provisions of Revenue Procedure 98-19 with more than 90 percent of all annual dues (or similar amounts) received from persons, families, or entities who each pay annual dues (or similar amounts) of $75 (as adjusted for cost-of-living under section 1(f)(3) of the Code), or less. We do not think that the payments made by Freelancers Union members constitute 'dues or similar amounts.' Nevertheless, the reporting organization has satisfied the requirements of Internal Revenue Code Section 6033(E)(3).”

“Dividend paid to program lenders”