FREELANCERS UNION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- FREELANCERS UNION INC (EIN 20-3491772)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-14
- IRS object ID
- 201433189349303378
- Schema version
- 2013v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-14T10:29:44-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 PARK AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203491772 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREELANCERS UNION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % DINA SENA | InCareOfNm |
| Business Name Control | FREE | BusinessNameControlTxt |
| Phone | 7185321515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 JAY STREET SUITE 700 | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD SWIFT | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7185321515 | PhoneNum |
| Signature | 2014-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paul Hammerschmidt | PreparerPersonNm |
| PTIN | P01384178 | PTIN |
| Phone | 7185321515 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SARA HOROWITZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 JAY STREET SUITE 700 | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,704,126 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.FREELANCERSUNION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | TO ADDRESS THE CONCERNS OF THE INDEPENDENT WORKFORCE THROUGH ADVOCACY, EDUCATION AND SERVICE, AND THROUGH THE DEVELOPMENT OF NEW MODELS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,909,378 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,147,504 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,646,834 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,470,035 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,480 | PYOtherRevenueAmt |
| CY Other Revenue | $86,587 | CYOtherRevenueAmt |
| PY Total Revenue | $8,564,692 | PYTotalRevenueAmt |
| CY Total Revenue | $8,704,126 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,953,471 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,349,635 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $184,757 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,515,880 | PYOtherExpensesAmt |
| CY Other Expenses | $8,919,955 | CYOtherExpensesAmt |
| PY Total Expenses | $9,469,351 | PYTotalExpensesAmt |
| CY Total Expenses | $10,269,590 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$904,659 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,565,464 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,461,310 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,609,429 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $25,942,425 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $28,125,987 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,481,115 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$5,516,558 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $7,719,315 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,147,504 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $998,742 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $8,718,057 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | false | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DINA SENA | PersonNm |
| Phone | 7185321515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 JAY STREET SUITE 700 | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| SARA HOROWITZ | |||||||||
| EXECUTIVE DIR./CO-BOARD CHAIR | 5.0 | 35.0 | Yes (X) | Yes (X) | $31,063 | $217,437 | $103,266 | ||
| HANAN KOLKO | |||||||||
| CO-BOARD CHAIR | 1.0 | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANDREA PHILIPS | |||||||||
| TREASURER/SECRETARY | 1.0 | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEPHANIE BUCHANAN FROM 313 | |||||||||
| DIRECTOR | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JOSEPH CASERTO THRU 613 | |||||||||
| DIRECTOR | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| TRISALA CHANDARIA | |||||||||
| DIRECTOR | 1.0 | 3.0 | Yes (X) | $0 | $0 | $0 | |||
| INA CHANG FROM 613 | |||||||||
| DIRECTOR | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| OHAD FOLMAN | |||||||||
| DIRECTOR | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD SWIFT | |||||||||
| CFO | 4.0 | 36.0 | Yes (X) | $38,972 | $320,248 | $17,930 | |||
| ANN BOGER | |||||||||
| CHIEF OPERATING OFFICER | 2.0 | 38.0 | $9,296 | $182,704 | $40,689 | Yes (X) | |||
| DINA SENA | |||||||||
| CHIEF OF STAFF | 4.0 | 36.0 | $18,075 | $162,675 | $29,574 | Yes (X) | |||
| MARK NATHAN | |||||||||
| CHIEF TECHNOLOGY OFFICER | 5.0 | 35.0 | $30,302 | $220,469 | $30,102 | Yes (X) | |||
| Diallo Powell | |||||||||
| Chief INFORMATION Officer | 10.0 | 30.0 | $51,761 | $155,282 | $20,803 | Yes (X) | |||
| Jeanne Silz | |||||||||
| In-House Counsel | 4.0 | 36.0 | $14,831 | $142,565 | $6,986 | Yes (X) | |||
| Aaron Oboh | |||||||||
| SR Manager, Enterprise SYSTEMS | 9.0 | 31.0 | $33,025 | $116,413 | $21,721 | Yes (X) | |||
| Steve Bussetti | |||||||||
| Python Engineer | 15.0 | 25.0 | $46,197 | $79,048 | $9,133 | Yes (X) | |||
| John Donahue | |||||||||
| Chief Marketing Officer | 8.0 | 32.0 | $23,514 | $100,882 | $3,590 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $297,036 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,697,723 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $283,794 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MANATT PHELPS PHILLIPS LLP | |||||
| 700 12TH STREET NW 1100 | WASHINGTON | DC | 20005 | LEGAL | $442,229 |
| GIBSON DUNN CRUTCHER LLP | |||||
| 200 PARK AVENUE | NEW YORK | NY | 10166 | LEGAL | $392,645 |
| STARPOINT SOLUTIONS | |||||
| 22 CORTLANDT STREET 14TH FLOOR | NEW YORK | NY | 10007 | INFORMATION TECH. | $358,755 |
| PODESTA GROUP | |||||
| 1001 G STREET NW SUITE 1000 W | WASHINGTON | DC | 20001 | ADVOCACY | $226,791 |
| IDEON INC | |||||
| 685 W END AVENUE 3B | NEW YORK | NY | 10025 | MARKETING & COMM. | $179,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PREMIUM INCOME | 524298 | $5,309,454 | $5,309,454 |
| ACCESS FEE | 524298 | $1,595,300 | $1,595,300 |
| APPLICATION FEE | 524298 | $242,750 | $242,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,147,504 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,470,035 | TotalRevenueColumnAmt |
| Exclusion | $1,470,035 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $86,587 | TotalRevenueColumnAmt |
| Exclusion | $86,587 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $86,587 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,704,126 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,147,504 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,556,622 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,125 | TotalAmt |
| Program Services | $125,434 | ProgramServicesAmt |
| Management And General | $22,669 | ManagementAndGeneralAmt |
| Fundraising | $3,022 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,006,633 | TotalAmt |
| Program Services | $649,473 | ProgramServicesAmt |
| Management And General | $278,041 | ManagementAndGeneralAmt |
| Fundraising | $79,119 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,004 | TotalAmt |
| Program Services | $66,759 | ProgramServicesAmt |
| Management And General | $30,395 | ManagementAndGeneralAmt |
| Fundraising | $8,850 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,873 | TotalAmt |
| Program Services | $57,191 | ProgramServicesAmt |
| Management And General | $22,499 | ManagementAndGeneralAmt |
| Fundraising | $6,183 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,163,024 | TotalAmt |
| Program Services | $774,574 | ProgramServicesAmt |
| Management And General | $388,450 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,672 | TotalAmt |
| Program Services | $15,100 | ProgramServicesAmt |
| Management And General | $7,572 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,170 | TotalAmt |
| Program Services | $137,170 | ProgramServicesAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $422,419 | TotalAmt |
| Program Services | $235,516 | ProgramServicesAmt |
| Management And General | $186,903 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,355 | TotalAmt |
| Program Services | $351,218 | ProgramServicesAmt |
| Management And General | $138,167 | ManagementAndGeneralAmt |
| Fundraising | $37,970 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,704 | TotalAmt |
| Program Services | $162,306 | ProgramServicesAmt |
| Management And General | $62,490 | ManagementAndGeneralAmt |
| Fundraising | $13,908 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,435 | TotalAmt |
| Program Services | $138,152 | ProgramServicesAmt |
| Management And General | $68,831 | ManagementAndGeneralAmt |
| Fundraising | $452 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,575 | TotalAmt |
| Program Services | $27,689 | ProgramServicesAmt |
| Management And General | $10,893 | ManagementAndGeneralAmt |
| Fundraising | $2,993 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,542 | TotalAmt |
| Program Services | $48,979 | ProgramServicesAmt |
| Management And General | $19,268 | ManagementAndGeneralAmt |
| Fundraising | $5,295 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,414 | TotalAmt |
| Program Services | $216,060 | ProgramServicesAmt |
| Management And General | $84,996 | ManagementAndGeneralAmt |
| Fundraising | $23,358 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,249 | TotalAmt |
| Program Services | $54,778 | ProgramServicesAmt |
| Management And General | $27,471 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PREMIUM EXPENSE | $5,309,454 | $5,309,454 | ||
| ENROLLMENT & MEMBER SRVC. | $314,827 | $314,827 | ||
| EMPLOYEE RECRUITMENT/TRAIN. | $30,309 | $20,186 | $7,941 | $2,182 |
| AMORTIZATION | $17,225 | $11,472 | $4,513 | $1,240 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,581 | TotalAmt |
| Program Services | $1,719 | ProgramServicesAmt |
| Management And General | $677 | ManagementAndGeneralAmt |
| Fundraising | $185 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,269,590 | TotalAmt |
| Program Services | $8,718,057 | ProgramServicesAmt |
| Management And General | $1,366,776 | ManagementAndGeneralAmt |
| Fundraising | $184,757 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,746,376 | BOYAmt |
| EOY | $6,899,226 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,676 | BOYAmt |
| EOY | $29,732 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,697 | BOYAmt |
| EOY | $1,408,923 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,552 | BOYAmt |
| EOY | $62,538 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,578,221 | BOYAmt |
| EOY | $14,108,242 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,788 | BOYAmt |
| EOY | $100,768 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,461,310 | BOYAmt |
| EOY | $22,609,429 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $777,287 | BOYAmt |
| EOY | $661,177 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $758,623 | BOYAmt |
| EOY | $825,104 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,408,164 | BOYAmt |
| EOY | $9,211,192 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,998,351 | BOYAmt |
| EOY | $17,428,514 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,942,425 | BOYAmt |
| EOY | $28,125,987 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,481,115 | BOYAmt |
| EOY | -$5,516,558 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,481,115 | BOYAmt |
| EOY | -$5,516,558 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,461,310 | BOYAmt |
| EOY | $22,609,429 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,565,464 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$469,979 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREELANCERS | BusinessNameLine1 |
| Business Name Line2 | POLITICAL ACTION COM | BusinessNameLine2 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 JAY STREET STE 700 | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270799582 | EIN |
| Paid Internal Funds | $0 | PaidInternalFundsAmt |
| Contributions Rcvd Dlvr | $5,000 | ContributionsRcvdDlvrAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp | |
| Equipment | EquipmentGrp | |
| Other Land Buildings | OtherLandBuildingsGrp |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FREELANCERS INSURANCE COMPANY | Desc |
| Book Value | $14,108,242 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $14,108,242 | TotalBookValueProgramRltdAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST PAYABLE | $179,461 |
| DUE TO AFFILIATES | $17,249,053 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,428,514 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,234,147 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $8,234,147 | RevenueSubtotalAmt |
| Other Revenues Not Included | $469,979 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $469,979 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,704,126 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,269,590 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $10,269,590 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $10,269,590 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | Freelancers Union, Inc. accounts for income taxes using the liability method in accordance with ASC 740, "Income Taxes". The liability method measures the expected future tax effects of temporary differences at the enacted tax rates applicable for the period in which the deferred asset or liability is expected to be realized or settled. Temporary differences are differences between the tax basis of an asset or liability and its reported amount in the consolidated financial statements that will result in future increases or decreases in taxes owed on a cash basis compared to amounts already recognized as tax expense in the consolidated statement of activities. The Organization evaluates the need for a valuation allowance on its deferred tax asset based on all available evidence, both positive and negative, including future sources of income, tax planning strategies, future contractual cash flows and reversing temporary differences. Additional valuation allowance benefits or charges could be recognized in the future due to changes in management's expectations regarding the realization of tax benefits. Uncertain tax position taken or expected to be taken in a tax return by the Organization are recognized in the financial statements when it is more likely than not the position would be sustained upon examination by tax authorities. The Organization does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. For the years ended December 31, 2013 and 2012, there was no interest or penalties recorded or included in the consolidated statement of activities. As of December 31, 2013, the years still subject to examination by a taxing authority are 2010 through 2012. |
| PART XI, LINE 4B: | DIVIDEND PAID TO PROGRAM LENDERS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SARA HOROWITZ | ||||||||||||||
| EXECUTIVE DIR./CO-BOARD CHAIR | $31,063 | $217,437 | $0 | $0 | $0 | $0 | $3,412 | $23,888 | $9,496 | $66,470 | $43,971 | $307,795 | $0 | $0 |
| RICHARD SWIFT | ||||||||||||||
| CFO | $38,972 | $320,248 | $0 | $0 | $0 | $0 | $976 | $8,021 | $969 | $7,964 | $40,917 | $336,233 | $0 | $0 |
| ANN BOGER | ||||||||||||||
| CHIEF OPERATING OFFICER | $9,296 | $182,704 | $0 | $0 | $0 | $0 | $767 | $15,079 | $1,203 | $23,640 | $11,266 | $221,423 | $0 | $0 |
| DINA SENA | ||||||||||||||
| CHIEF OF STAFF | $18,075 | $162,675 | $0 | $0 | $0 | $0 | $2,000 | $18,000 | $957 | $8,617 | $21,032 | $189,292 | $0 | $0 |
| MARK NATHAN | ||||||||||||||
| CHIEF TECHNOLOGY OFFICER | $30,302 | $220,469 | $0 | $0 | $0 | $0 | $513 | $3,733 | $3,124 | $22,732 | $33,939 | $246,934 | $0 | $0 |
| SAL SCOTT | ||||||||||||||
| CONTROLLER | $6,484 | $116,720 | $0 | $0 | $0 | $0 | $669 | $12,047 | $876 | $15,767 | $8,029 | $144,534 | $0 | $0 |
| Diallo Powell | ||||||||||||||
| Chief INFORMATION Officer | $51,761 | $155,282 | $0 | $0 | $0 | $0 | $3,635 | $10,904 | $1,566 | $4,698 | $56,962 | $170,884 | $0 | $0 |
| Jeanne Silz | ||||||||||||||
| In-House Counsel | $14,831 | $142,565 | $0 | $0 | $0 | $0 | $658 | $6,328 | $0 | $0 | $15,489 | $148,893 | $0 | $0 |
| Aaron Oboh | ||||||||||||||
| SR Manager, Enterprise SYSTEMS | $33,025 | $116,413 | $0 | $0 | $0 | $0 | $917 | $3,233 | $3,883 | $13,688 | $37,825 | $133,334 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, SAL SCOTT, SHIRLEY MIRANDA, DANIEL LAVOIE, HANAN KOLKO, ANDREA PHILIPS, STEPHANIE BUCHANAN, TRISALA CHANDARIA, 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 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WORKING TODAY INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 JAY STREET SUITE 700 | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133858323 | EIN |
| Primary Activities | EDU &ADVOCACY | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREE UNION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| INDEPENDENT WORKERS SERVICES INC | ||||||||||||
| 20 JAY STREET SUITE 700 | BROOKLYN | NY | 11201 | 260373278 | MANAGEMENT SRVCS. | NY | FREE UNION | C | $20,856,558 | $4,051,549 | 1.00000 | Yes (true) |
| FREELANCERS INSURANCE COMPANY INC | ||||||||||||
| 20 JAY STREET SUITE 700 | BROOKLYN | NY | 11201 | 262358055 | INSURANCE | NY | FREE UNION | C | $114,588,325 | $58,834,528 | 1.00000 | Yes (true) |
| HEALTH TECHNOLOGY SERVICES INC | ||||||||||||
| 20 JAY STREET SUITE 700 | BROOKLYN | NY | 11201 | 320435609 | TECHNOLOGY | NY | FREE UNION | C | $0 | $0 | 1.00000 | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (true) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WORKING TODAY INC | ||
| D | $100,768 | FMV |
| FREELANCERS INSURANCE COMPANY INC | ||
| E | $333,749 | FMV |
| INDEPENDENT WORKERS SERVICES INC | ||
| E | $55,260 | FMV |
| WORKING TODAY INC | ||
| E | $6,260,574 | FMV |
| FREELANCERS INSURANCE COMPANY INC | ||
| F | $469,979 | FMV |
| WORKING TODAY INC | ||
| N | $141,050 | FMV |
| WORKING TODAY INC | ||
| O | $1,348,609 | FMV |
Comments