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<div dir="auto">I was a part time contractor in my role for the first 2 years I was ED. Before I took this position, the organization had employed part-time Program Managers to do a portion of what I was doing. The <span style="font-size: medium; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">IRS,
our lawyer and our accountant did not think the position could be a contractor position.</span><span></span></div>
<div dir="auto"><span style="font-size: medium; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">My position is now a full time salaried exempt position.</span></div>
<div dir="auto"><span style="font-size: medium; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
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<div dir="auto"><span style="font-size: medium; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">I made our Board walk through the IRS list of questions for each of our positions as we hire additional people to work at
our summer market and to help with some events, and they agreed with me that they all had to be employees, not contractors.</span></div>
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<div dir="auto"><span style="font-family: Calibri, sans-serif; font-size: 12pt; color: black;">Rebecca Hollenbeck</span></div>
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<span style="font-size: 12pt; line-height: 1.5; color: black;">Executive Director</span></p>
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<span style="font-size: 12pt; line-height: 1.5; color: black;">HISTORIC WILLAMETTE MAIN STREET</span></p>
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<span style="font-size: 12pt; line-height: 1.5; color: black;"><a style="text-decoration: underline; color: rgb(5, 99, 193);">executivedirector@historicwillamette.com</a></span></p>
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<span style="font-size: 12pt; line-height: 1.5; color: black;"><span style=""><span style=""><a style="text-decoration: underline; color: rgb(5, 99, 193);">503-607-8033</a></span></span></span></p>
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<span style="font-size: 12pt; line-height: 1.5; color: black;"> </span></p>
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<span style="font-size: 12pt; line-height: 1.5; color: black;"><a href="http://historicwillamette.com/" style="text-decoration: underline; color: rgb(5, 99, 193);">HistoricWillamette.com</a> | <span style="border:1pt none windowtext;padding:0in">1785 Willamette
Falls Drive, Suite 6, West Linn, OR 97068</span></span></p>
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<span style="color: black;"><img width="172" height="109" src="olm://attachment/AQADAAAAyQAAAAAAAAAABN8OAAAAAAAA1AAAAAAADIlZAAAAAAAO3wQAAAAAAAyJWQMAAIAAAAAAQHJlYmVjY2EuaG9sbGVuYmVja0BoaXN0b3JpY3dpbGxhbWV0dGUuY29tX0FjdGl2ZVN5bmNFeGNoYW5nZV9IeFM=/AQADAAABagAAAAAAAAAAC98OAAAAAAABZwAAAAAADIa1AAAAAAAO3wsAAAAAAAyGtQMAAIAAAAAAQHJlYmVjY2EuaG9sbGVuYmVja0BoaXN0b3JpY3dpbGxhbWV0dGUuY29tX0FjdGl2ZVN5bmNFeGNoYW5nZV9IeFM=" alt="HWMS Full Name Logo" style="max-width: 100%; touch-action: auto; user-select: none; width: 171.989px !important; height: 108.995px !important;"></span></p>
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<a></a><b><span style="font-size:12pt;font-family:Arial, sans-serif;line-height:1.5"> </span></b></p>
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<b><span style="font-size: 10pt; font-family: Arial, sans-serif; line-height: 1.5; color: black;">Historic Willamette Main Street's mission</span></b><span style="font-size: 10pt; font-family: Arial, sans-serif; line-height: 1.5; color: black;"> is to celebrate
and preserve the rich history and natural beauty of the area, invest in the heart of our downtown by promoting our local businesses. Our purpose is to foster an inclusive, diverse community where local residents and visitors feel welcome to dine, shop, connect
and socialize with others.</span></p>
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<div id="divRplyFwdMsg" style="font-size: 11pt;"><strong>From:</strong> OMS_MANAGERS <oms_managers-bounces@omls.oregon.gov> on behalf of STUART Sheri * OPRD <Sheri.STUART@oprd.oregon.gov><br>
<strong>Sent:</strong> Friday, May 17, 2024 8:21:56 AM<br>
<strong>To:</strong> Oregon Main Street Network Members <oms_managers@omls.oregon.gov><br>
<strong>Subject:</strong> Re: [OMS_MANAGERS] 1099/w2 question<br>
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Outside the question of fairness, it would be difficult in most cases to consider a full-time executive director an independent contractor, especially if your organization was their sole or main employment for a variety of reasons. For difference between independent
contractor vs employee, see IRS guidelines: <a href="https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee">
https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee</a></p>
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<b><span style="font-size: 10pt; color: rgb(79, 98, 40);">Sheri Stuart </span></b><b><span style="font-size: 8pt; color: rgb(79, 98, 40);">(she, her, hers)
</span></b><span style="font-size: 10pt; color: gray;">| Oregon Main Street Coordinator</span><b><span style="font-size: 10pt; color: rgb(79, 98, 40);"></span></b></p>
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<b><span style="font-size: 3pt; color: rgb(166, 166, 166);">___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________</span></b></p>
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<span style="font-size: 10pt; color: gray;">Oregon Heritage, Oregon Parks and Recreation Department</span></p>
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<span style="font-size: 10pt; color: gray;">Desk: (503)986-0679 cell: (503)551-3705</span></p>
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<span style="font-size: 10pt; color: gray;">725 Summer St NE, Ste C</span></p>
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<span style="font-size: 10pt; color: gray;">Salem, Oregon 97301</span></p>
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<span style="font-size: 10pt; color: gray;">Visit our <a href="http://www.oregonheritage.org/">
website</a>, Like us on <a href="https://www.facebook.com/OregonHeritage">Facebook</a>, Visit our
<a href="http://oregonheritage.wordpress.com/">Blog</a>, Join the Oregon Heritage News
<a href="https://omls.oregon.gov/mailman/listinfo/Heritage"><span style="color: rgb(5, 99, 193);">e-news</span></a> Check our</span><span style="color: black;">
</span><span style="font-size: 9pt; color: rgb(51, 51, 51);"><a href="https://www.linkedin.com/company/oregon-parks-and-recreation-department/"><span style="color: rgb(35, 82, 124);">LinkedIn</span></a></span><span style="font-size: 9pt; color: gray;">.</span></p>
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<b>From:</b> OMS_MANAGERS <oms_managers-bounces@omls.oregon.gov> <b>On Behalf Of </b>
City Club Forest Grove<br>
<b>Sent:</b> Friday, May 17, 2024 8:16 AM<br>
<b>To:</b> Oregon Main Street Network Members <oms_managers@omls.oregon.gov><br>
<b>Subject:</b> Re: [OMS_MANAGERS] 1099/w2 question</p>
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I'd also be curious as to the pros and cons of both.<br clear="all">
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<b><span style="font-family: Georgia, serif; color: rgb(53, 28, 117);">Thank you,</span></b></p>
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<b><span style="font-family: Georgia, serif; color: rgb(53, 28, 117);">Donna Gustafson, President</span></b></p>
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<b><span style="font-family: Georgia, serif; color: rgb(53, 28, 117);">The City Club of Forest Grove</span></b></p>
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<b><span style="font-family: Georgia, serif; background: rgb(234, 209, 220); color: blue;"><a href="https://www.cityclubfg.com/events" target="_blank">Check out our new Community Calendar</a></span></b></p>
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<b><span style="color: blue;">Become a <a href="https://www.cityclubfg.com/services-7" target="_blank">MEMBER</a> to support downtown improvements, events, enhancements, preservation and take advantage of membership perks. Let's Grow Together. </span></b></p>
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On Fri, May 17, 2024 at 7:36 AM Executive Director, NDC <<a href="mailto:exec@newbergdowntown.org">exec@newbergdowntown.org</a>> wrote:</p>
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Do any of you have an ED who is a 1099 contractor? Or are all your EDs W2 employees?</p>
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Thank you,</p>
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<span style="font-family:"Trebuchet MS",sans-serif">Aubrey Nichols, Executive Director (she/her)</span></p>
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<span style="font-family:"Trebuchet MS",sans-serif">Newberg Downtown Coalition</span></p>
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<a href="https://newbergdowntown.org/" target="_blank"><span style="font-family:"Trebuchet MS",sans-serif">newbergdowntown.org</span></a></p>
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