2015-11-13T09:01:42-06:00 2014-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 990 2014-01-01 203491772 FREELANCERS UNION INC % DINA SENA FREE 7185321515 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 FRANK ELENIO CFO 7185321515 2015-11-12 true Paul Hammerschmidt P01384178 2128858000 2014 2016-04-25 22:37:26Z X SARA HOROWITZ 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 8475998 false X WWW.FREELANCERSUNION.ORG X 2005 DE TO ADDRESS THE CONCERNS OF THE INDEPENDENT WORKFORCE THROUGH ADVOCACY, EDUCATION AND SERVICE, AND THROUGH THE DEVELOPMENT OF NEW MODELS. 6 5 0 6 0 0 5000 7147504 6322361 1470035 1625554 86587 523083 8704126 8475998 0 0 0 0 1349635 1456717 0 0 154194 8919955 7146479 10269590 8603196 -1565464 -127198 22609429 19941062 28125987 26172401 -5516558 -6231339 X FREELANCERS UNION, INC. REPRESENTS THE NEEDS AND CONCERNS OF THE GROWING INDEPENDENT WORKFORCE THROUGH ADVOCACY, INFORMATION, AND SERVICE. THE MEMBERSHIP CONSISTS OF INDEPENDENT WORKERS - FREELANCERS, CONSULTANTS, INDEPENDENT CONTRACTORS, CONSULTANTS, TEMPS, PART-TIMERS, AND CONTINGENT EMPLOYEES. THE ORGANIZATION PROMOTES AND ENGAGES IN PUBLIC AWARENESS CAMPAIGNS AND EDUCATIONAL ACTIVITIES SUCH AS LECTURES, CONFERENCES AND WORKSHOPS. THE ORGANIZATION MAINTAINS AN ONLINE COMMUNITY FOR INDEPENDENT WORKERS TO PROVIDE MULTI-DIRECTIONAL LINES OF COMMUNICATION BETWEEN INDEPENDENT WORKERS AND OTHER INTERESTED ORGANIZATIONS, SUCH AS MEMBERSHIP ORGANIZATIONS ASSOCIATIONS, GUILDS, NONPROFIT GROUPS AND UNIONS. THE ORGANIZATION EXPANDS ACCESS TO HEALTH CARE FOR UNINSURED INDEPENDENT AND LOW-INCOME WORKERS THROUGH THE DEVELOPMENT AND OPERATION OF A DEMONSTRATION PROGRAM THAT CONNECTS SUCH WORKERS TO PORTABLE AND AFFORDABLE INSURANCE BENEFITS PREVIOUSLY UNAVAILABLE TO FREELANCERS, AS WELL AS ENGAGIN false false 6917965 0 6322361 Portable Benefits Network - Maintain discretionary group status and link uninsured independent and low-income workers to an innovative social safety net of insurance benefits (health, life and disability and other traditional workplace benefits) not previously available to freelancers as they move from job to job. 659973 0 0 EDUCATION AND ADVOCACY - PROVIDES PRACTICAL INFORMATION AND BROAD RANGE OF RESOURCES TO INDEPENDENT WORKERS, POLICYMAKERS, MEDIA AND THE PUBLIC, INCLUDING WORKSHOPS AND REFERRALS FOR INDEPENDENT WORKERS ON THE LEGAL AND TAX CONSIDERATIONS OF WORKING INDEPENDENTLY, POLICY UPDATES TO FREELANCERS AND POLICYMAKERS, AND RESEARCH AND ANALYSIS TO THE MEDIA AND GENERAL PUBLIC ON THE CHANGING NATURE OF THE ECONOMY. 7577938 false true true true false false false false false false false true false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false true true true false true X 9 0 true 0 false false false false true true false X 6 5 true false false false true true false false false false false true true true true true true true false false NY X DINA SENA 7185321515 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 X SARA HOROWITZ EXECUTIVE DIRECTOR 5.0 35.0 X X 33917 226983 59963 ANDREA PHILIPS CHAIR 1.0 1.0 X X 0 0 0 HANAN KOLKO THRU 121714 CO-BOARD CHAIR 1.0 2.0 X X 0 0 0 TRISALA CHANDARIA TREASURER/SECRETARY 1.0 3.0 X X 0 0 0 STEPHANIE BUCHANAN DIRECTOR 1.0 1.0 X 0 0 0 INA CHANG DIRECTOR 1.0 0.0 X 0 0 0 OHAD FOLMAN DIRECTOR 1.0 1.0 X 0 0 0 RICHARD SWIFT THRU 12814 CFO 4.0 36.0 X 35725 319707 24437 ANN BOGER CHIEF OPERATING OFFICER 2.0 38.0 X 9423 164085 49527 DINA SENA CHIEF OF STAFF 4.0 36.0 X 20790 187114 34109 MARK NATHAN CHIEF TECHNOLOGY OFFICER 16.0 24.0 X 59873 92993 31527 JEANNE SITZ IN-HOUSE COUNSEL 2.0 38.0 X 6242 156833 16552 AARON OBOH SR MANAGER, ENTERPRISE SYSTEMS 12.0 28.0 X 45978 108895 26876 NATHAN BRANSFORD SR DIRECTOR PRODUCT MANAGEMENT 8.0 32.0 X 29555 120837 13410 SHIRLEY MIRANDA DIRECTOR OF FINANCE ANALYTICS 3.0 37.0 X 10623 119477 12349 BARBARA LIBOVE Dir. of Social Impact Finance 6.0 34.0 X 17187 103119 11728 269313 1600043 280478 0 false true false STARPOINT SOLUTIONS 22 CORTLANDT STREET 14TH FLOOR NEW YORK NY 10007 INFORMATION TECH. 328980 SWELLSHARK LLC 55 W 39TH STREET NEW YORK NY 10018 ADVERTISING 235557 WATERFIELD TECHNOLOGIES INC 1 W 3RD STREET 1115 TULSA OK 74103 TELECOMMUNICATIONS 144118 GIBSON DUNN CRUTCHER LLP 200 PARK AVENUE NEW YORK NY 10166 LEGAL 131212 MCDERMOTT WILL EMERY LLP 227 WEST MONROE STREET CHICAGO IL 60606 LEGAL 120006 8 5000 5000 PREMIUM INCOME 524298 5065298 5065298 ACCESS FEE 524298 1194563 1194563 APPLICATION FEE 524298 62500 62500 6322361 1625554 1625554 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 523083 523083 523083 8475998 6322361 2148637 X 0 0 0 0 188429 156395 28265 3769 0 1020222 653273 285188 81761 0 161993 103181 45656 13156 86073 57325 22551 6197 0 191299 127405 63894 42825 28521 14304 63500 63500 0 0 351140 212651 138489 20600 13720 5397 1483 288004 195142 75358 17504 168309 112094 55879 336 0 83336 55502 21834 6000 43828 29189 11483 3156 0 0 261823 174374 68598 18851 5000 5000 0 65759 43795 21964 PREMIUM EXPENSE 5065298 5065298 ENROLLMENT & MEMBER SRVC. 468261 468261 AMORTIZATION 22071 14699 5783 1589 EMPLOYEE RECRUITMENT/TRAIN. 4965 3307 1301 357 461 306 120 35 8603196 7577938 871064 154194 6899226 5139545 29732 29761 0 0 1408923 549700 0 0 0 0 0 0 0 0 62538 16259 0 0 0 0 0 14108242 13520659 0 0 100768 685138 22609429 19941062 661177 5498164 0 0 825104 549286 0 0 0 0 0 0 0 0 9211192 8921394 17428514 11203557 28125987 26172401 X -5516558 -6231339 0 0 0 0 -5516558 -6231339 22609429 19941062 X -127198 -587583 X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false FREELANCERS POLITICAL ACTION COM 408 JAY STREET 2ND FL BROOKLYN NY 11201 270799582 0 5000 true false false PART I-A, LINE 1: THE ORGANIZATION PROVIDED INFORMATION TO ITS MEMBERS ABOUT ELECTORAL CAMPAIGNS AND ISSUES, ENCOURAGED ITS MEMBERS TO PARTICIPATE IN THE ELECTORAL PROCESS, AND COLLABORATED WITH LABOR ORGANIZATIONS AND ALLIED GROUPS ON ELECTORAL MATTERS, ALL IN ORDER TO SERVE THE BEST INTERESTS OF THE ORGANIZATION'S MEMBERS, THEIR FAMILIES AND THE GENERAL FREELANCER POPULATION. THE ORGANIZATION ALSO SPONSORED A SEPARATE SEGREGATED FUND THAT IS REGISTERED AS A FEDERAL POLITICAL COMMITTEE WITH THE FEDERAL ELECTION COMMISSION (FEC), AND A SEPARATE SEGREGATED FUND THAT IS REGISTERED AS A POLITICAL ACTION COMMITTEE WITH THE NEW YORK STATE BOARD OF ELECTIONS ("NYSBOE"). THE ORGANIZATION PROVIDED ADMINISTRATIVE SUPPORT FOR THESE FUNDS IN ACCORDANCE WITH THE RESPECTIVE FEC, NYSBOE AND INTERNAL REVENUE SERVICE REGULATIONS. FREELANCERS INSURANCE COMPANY 13520659 F 13520659 0 INTEREST PAYABLE 143499 DUE TO AFFILIATES 11060058 11203557 X X X X false false false false false false false false false SARA HOROWITZ EXECUTIVE DIRECTOR 33917 226983 0 0 0 0 3717 24873 4078 27295 41712 279151 0 0 RICHARD SWIFT THRU 12814 CFO 35725 319707 0 0 0 0 1378 12332 1078 9649 38181 341688 0 0 ANN BOGER CHIEF OPERATING OFFICER 9423 164085 0 0 0 0 986 17168 1704 29669 12113 210922 0 0 DINA SENA CHIEF OF STAFF 20790 187114 0 0 0 0 2274 20466 1137 10232 24201 217812 0 0 MARK NATHAN CHIEF TECHNOLOGY OFFICER 59873 92993 0 0 0 0 4700 7300 7648 11879 72221 112172 0 0 JEANNE SITZ IN-HOUSE COUNSEL 6242 156833 0 0 0 0 198 4985 435 10934 6875 172752 0 0 AARON OBOH SR MANAGER, ENTERPRISE SYSTEMS 45978 108895 0 0 0 0 1727 4090 6252 14807 53957 127792 0 0 NATHAN BRANSFORD SR DIRECTOR PRODUCT MANAGEMENT 29555 120837 0 0 0 0 423 1728 2213 9046 32191 131611 0 0 FORM 990, PART I, LINES 5 & 15; PART V, LINE 2A & PART IX, LINES 5 & 7: 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. FORM 990, PART VI, SECTION A, LINE 2: 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, JEANNE SITZ, AARON OBOH, NATHAN BRANSFORD, SHIRLEY MIRANDA, BARABARA LIBOVE, ANDREA PHILIPS, HANAN KOLKO, TRISALA CHANDARIA, STEPHANIE BUCHANAN, AND OHAD FOLMAN. FORM 990, PART VI, SECTION A, LINES 6 AND 7: 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. FORM 990, PART VI, SECTION B, LINE 11B: 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. FORM 990, PART VI, SECTION B, LINE 12C: 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. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: 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. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: 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. FORM 990, PART IX,LINE 11D, LOBBYING & SCHEDULE C,PART III-A & PART III-B: 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). FORM 990, PART XI, LINE 9: DIVIDEND PAID TO PROGRAM LENDERS WORKING TODAY INC 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 133858323 EDU &ADVOCACY NY 501(C)(3) 7 FREE UNION true INDEPENDENT WORKERS SERVICES INC 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 260373278 MANAGEMENT SRVCS. NY FREE UNION C 3785172 3502775 1.00000 true FREELANCERS INSURANCE COMPANY INC 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 262358055 INSURANCE NY FREE UNION C 400000 42403403 1.00000 true HEALTH TECHNOLOGY SERVICES INC 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 320435609 TECHNOLOGY NY FREE UNION C 0 0 1.00000 true FREELANCERS INSURANCE AGENCY 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 352503835 INSURANCE NY NA C 0 0 0.00000 false FREELANCERS POLITICAL ACTION COMMITTEE 408 JAY STREET SECOND FLOOR BROOKLYN NY 11201 270799582 PAC NY N/A C 0 0 0.00000 false false false false true true true false false false false false false false true true false false false false INDEPENDENT WORKERS SERVICES INC D 685138 FMV FREELANCERS INSURANCE COMPANY INC E 4367081 FMV FREELANCERS INSURANCE AGENCY E 101805 FMV WORKING TODAY INC E 6591172 FMV FREELANCERS INSURANCE COMPANY INC F 587583 FMV WORKING TODAY INC N 223986 FMV WORKING TODAY INC O 1455993 FMV