2014-11-14T10:29:44-06:00 2013-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 990 2013-01-01 203491772 FREELANCERS UNION INC % DINA SENA FREE 7185321515 20 JAY STREET SUITE 700 Suite BROOKLYN NY 11201 RICHARD SWIFT CFO 7185321515 2014-11-14 true Paul Hammerschmidt P01384178 7185321515 2013 2015-11-30 17:44:51Z SARA HOROWITZ 20 JAY STREET SUITE 700 BROOKLYN NY 11201 8704126 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. 7 6 0 7 0 0 0 6909378 7147504 1646834 1470035 8480 86587 8564692 8704126 0 0 0 0 1953471 1349635 0 0 184757 7515880 8919955 9469351 10269590 -904659 -1565464 22461310 22609429 25942425 28125987 -3481115 -5516558 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 7719315 0 7147504 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. 998742 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. 8718057 false false true true false false false false false false false true false true true false true 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 11 0 true 0 false false false false true true false X 7 6 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 20 JAY STREET SUITE 700 BROOKLYN NY 11201 X SARA HOROWITZ EXECUTIVE DIR./CO-BOARD CHAIR 5.0 35.0 X X 31063 217437 103266 HANAN KOLKO CO-BOARD CHAIR 1.0 2.0 X X 0 0 0 ANDREA PHILIPS TREASURER/SECRETARY 1.0 1.0 X X 0 0 0 STEPHANIE BUCHANAN FROM 313 DIRECTOR 1.0 1.0 X 0 0 0 JOSEPH CASERTO THRU 613 DIRECTOR 1.0 0.0 X 0 0 0 TRISALA CHANDARIA DIRECTOR 1.0 3.0 X 0 0 0 INA CHANG FROM 613 DIRECTOR 1.0 0.0 X 0 0 0 OHAD FOLMAN DIRECTOR 1.0 1.0 X 0 0 0 RICHARD SWIFT CFO 4.0 36.0 X 38972 320248 17930 ANN BOGER CHIEF OPERATING OFFICER 2.0 38.0 X 9296 182704 40689 DINA SENA CHIEF OF STAFF 4.0 36.0 X 18075 162675 29574 MARK NATHAN CHIEF TECHNOLOGY OFFICER 5.0 35.0 X 30302 220469 30102 Diallo Powell Chief INFORMATION Officer 10.0 30.0 X 51761 155282 20803 Jeanne Silz In-House Counsel 4.0 36.0 X 14831 142565 6986 Aaron Oboh SR Manager, Enterprise SYSTEMS 9.0 31.0 X 33025 116413 21721 Steve Bussetti Python Engineer 15.0 25.0 X 46197 79048 9133 John Donahue Chief Marketing Officer 8.0 32.0 X 23514 100882 3590 297036 1697723 283794 0 false true false MANATT PHELPS PHILLIPS LLP 700 12TH STREET NW 1100 WASHINGTON DC 20005 LEGAL 442229 GIBSON DUNN CRUTCHER LLP 200 PARK AVENUE NEW YORK NY 10166 LEGAL 392645 STARPOINT SOLUTIONS 22 CORTLANDT STREET 14TH FLOOR NEW YORK NY 10007 INFORMATION TECH. 358755 PODESTA GROUP 1001 G STREET NW SUITE 1000 W WASHINGTON DC 20001 ADVOCACY 226791 IDEON INC 685 W END AVENUE 3B NEW YORK NY 10025 MARKETING & COMM. 179000 12 0 PREMIUM INCOME 524298 5309454 5309454 ACCESS FEE 524298 1595300 1595300 APPLICATION FEE 524298 242750 242750 7147504 1470035 1470035 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 86587 86587 86587 8704126 7147504 1556622 X 0 0 0 0 151125 125434 22669 3022 0 1006633 649473 278041 79119 0 106004 66759 30395 8850 85873 57191 22499 6183 0 1163024 774574 388450 22672 15100 7572 137170 137170 0 0 422419 235516 186903 527355 351218 138167 37970 238704 162306 62490 13908 207435 138152 68831 452 0 41575 27689 10893 2993 73542 48979 19268 5295 0 0 324414 216060 84996 23358 5000 5000 0 82249 54778 27471 PREMIUM EXPENSE 5309454 5309454 ENROLLMENT & MEMBER SRVC. 314827 314827 EMPLOYEE RECRUITMENT/TRAIN. 30309 20186 7941 2182 AMORTIZATION 17225 11472 4513 1240 2581 1719 677 185 10269590 8718057 1366776 184757 6746376 6899226 29676 29732 375000 0 590697 1408923 0 0 0 0 0 0 0 0 30552 62538 0 0 0 0 0 14578221 14108242 0 0 110788 100768 22461310 22609429 777287 661177 0 0 758623 825104 0 0 0 0 0 0 0 0 9408164 9211192 14998351 17428514 25942425 28125987 X -3481115 -5516558 0 0 0 0 -3481115 -5516558 22461310 22609429 X -1565464 -469979 X false true X true false false FREELANCERS POLITICAL ACTION COM 20 JAY STREET STE 700 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 14108242 F 14108242 0 INTEREST PAYABLE 179461 DUE TO AFFILIATES 17249053 17428514 X 8234147 8234147 469979 469979 8704126 10269590 10269590 10269590 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 X X X X false false false false false false false false false SARA HOROWITZ EXECUTIVE DIR./CO-BOARD CHAIR 31063 217437 0 0 0 0 3412 23888 9496 66470 43971 307795 0 0 RICHARD SWIFT CFO 38972 320248 0 0 0 0 976 8021 969 7964 40917 336233 0 0 ANN BOGER CHIEF OPERATING OFFICER 9296 182704 0 0 0 0 767 15079 1203 23640 11266 221423 0 0 DINA SENA CHIEF OF STAFF 18075 162675 0 0 0 0 2000 18000 957 8617 21032 189292 0 0 MARK NATHAN CHIEF TECHNOLOGY OFFICER 30302 220469 0 0 0 0 513 3733 3124 22732 33939 246934 0 0 SAL SCOTT CONTROLLER 6484 116720 0 0 0 0 669 12047 876 15767 8029 144534 0 0 Diallo Powell Chief INFORMATION Officer 51761 155282 0 0 0 0 3635 10904 1566 4698 56962 170884 0 0 Jeanne Silz In-House Counsel 14831 142565 0 0 0 0 658 6328 0 0 15489 148893 0 0 Aaron Oboh SR Manager, Enterprise SYSTEMS 33025 116413 0 0 0 0 917 3233 3883 13688 37825 133334 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, 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 WORKING TODAY INC 20 JAY STREET SUITE 700 BROOKLYN NY 11201 133858323 EDU &ADVOCACY NY 501(C)(3) 9 FREE UNION true INDEPENDENT WORKERS SERVICES INC 20 JAY STREET SUITE 700 BROOKLYN NY 11201 260373278 MANAGEMENT SRVCS. NY FREE UNION C 20856558 4051549 1.00000 true FREELANCERS INSURANCE COMPANY INC 20 JAY STREET SUITE 700 BROOKLYN NY 11201 262358055 INSURANCE NY FREE UNION C 114588325 58834528 1.00000 true HEALTH TECHNOLOGY SERVICES INC 20 JAY STREET SUITE 700 BROOKLYN NY 11201 320435609 TECHNOLOGY NY FREE UNION C 0 0 1.00000 true false false false true true true false false false false false false false true true false false false false WORKING TODAY INC D 100768 FMV FREELANCERS INSURANCE COMPANY INC E 333749 FMV INDEPENDENT WORKERS SERVICES INC E 55260 FMV WORKING TODAY INC E 6260574 FMV FREELANCERS INSURANCE COMPANY INC F 469979 FMV WORKING TODAY INC N 141050 FMV WORKING TODAY INC O 1348609 FMV