Proposed Org Structure

UK Community Interest Company (CIC) with Jack + Matt as co-directors, GOOISM 501(c)(3) as US fiscal sponsor (mission shaped now), Neem LLC as operating entity and technical contractor. One board seat instead of two; UK grants first.

Last updated 2026-04-17 Status: proposed, open to revision Not legal advice

Audience: Jack → legal + tax advisors → Matt

One-paragraph version

Stand up a UK Community Interest Company (CIC) with Jack and Matt as co-directors to run the A.EYE.ECHO side and pursue UK accessibility grants first (faster turnaround, UK deaf-led narrative is strong). In parallel, influence the GOOISM 501(c)(3)'s mission statement now, while it's still being drafted in the incubator, to explicitly include accessibility-for-visual-art-audiences. When GOOISM is approved and has capacity, it becomes the US fiscal sponsor for accessibility work. Neem LLC continues as the operating entity for WallSpace commercial, and contracts back to both nonprofits for technical deliverables. No second US 501(c)(3) to build from scratch.

Context

What changed since April 16

The plan

Three entities, clear lanes

Neem LLC

US • Jack • operating entity
  • Owns and runs WallSpace.Studio (commercial SaaS + creative tool)
  • Owns the caption intelligence engine IP (the commercial licensable layer)
  • Contracts back to the UK CIC and US 501(c)(3) as a paid technical service provider at arm's length, market-rate
  • Hosts shared cloud infrastructure (Cloudflare, Scope, fal.ai), billed back at cost
  • Runs US community programming as marketing + R&D spend until GOOISM sponsorship is live

UK CIC

UK • Matt + Jack co-directors • accessibility programs
  • Asset-locked — profits and assets must serve the community mission. Permanent protection.
  • Pursues UK grants: RNID, Nesta, Arts Council England, Comic Relief Tech for Good, Wellcome Mental Health & Inclusion, deaf-community trusts
  • Runs UK programming: deaf-led testing, accessibility showcases, conference presence
  • Pays Neem LLC for technical infrastructure + dev work delivered into the MIT-licensed A.EYE.ECHO repo
  • Pays Matt for his time leading echo development (contractor to his own CIC, standard pattern)

GOOISM 501(c)(3)

US • forming • fiscal sponsor (phase 2)
  • Mission (to be shaped): support visual artists and expand access to visual + performance art for all audiences
  • Jack is a board member (one seat among several)
  • Acts as US fiscal sponsor for the A.EYE.ECHO accessibility project once GOOISM has capacity (usually 12+ months post-approval)
  • Receives US foundation grants (Microsoft AI for Accessibility, Google.org, Ford, Craig Newmark, community-specific funders)
  • Contracts Neem LLC + UK CIC with Jack recused from related contract votes; disinterested-director majority approving
Why this works

Three perspectives

From Matt's perspective

From Jack's perspective

From the mission's perspective

Roles & boundaries

Who leads what

Area Lead Entity
WallSpace commercial productJackNeem LLC
A.EYE.ECHO codebase (MIT, open)MattGitHub; no entity owns it
Caption system R&D (shared)Jack + MattCollaborative; deliverables licensed/delivered into MIT code
UK programs + UK grantsMattUK CIC
US programs + US grants (phase 2)JackGOOISM 501(c)(3)
Shared cloud infrastructureJackNeem LLC (billed to CIC + 501c3 at cost)
Mission governance (UK)Matt + JackUK CIC board
Mission governance (US)GOOISM boardGOOISM 501(c)(3) (Jack is one seat)
Rollout

Sequenced, realistic

Phase 1 • next 30–60 days

Foundations

  • Confirm with Matt that he's willing + available to co-direct a UK CIC
  • File UK CIC (CIC36 form, ~£27, ~4–6 week turnaround) once Matt agrees
  • Push for GOOISM mission language to explicitly include "accessibility and inclusion for visual-art audiences" — single most important US-side action item
  • Scope first US community event (Neem-funded, partner with deaf-serving org for venue + audience)
Phase 2 • 3 months

Early traction

  • First 1–2 UK grant applications in flight (CIC is eligible, Matt leads narrative, Jack operates)
  • First US event done and documented (photos, quotes, attendance, impact stories)
  • GOOISM 501(c)(3) application submitted with mission language confirmed
  • 1h call with US nonprofit lawyer (~$500) + 1h call with UK solicitor (~£300) to validate structure
Phase 3 • 6 months

Real programs

  • UK grant decisions landing; if funded, CIC starts running real programs
  • 2–3 US events documented, building track record
  • GOOISM approval likely 6–12 months out; evaluate capacity to fiscal-sponsor
  • If GOOISM isn't ready to sponsor yet, Open Collective Foundation is a low-friction bridge (~$100/mo + 10%) to accept US tax-deductible donations
Phase 4 • 9–12 months

Both sides funded

  • CIC has at least one funded UK program running
  • US events portfolio is real (10+ events, documented community impact)
  • Either GOOISM sponsors US accessibility work, Open Collective bridges, or direct US foundation engagement is possible because the case study is now credible
Scope discipline

What we're not doing, and why

×
Not creating a second US 501(c)(3) from scratch. GOOISM covers this if the mission is shaped correctly now.
×
Not giving Matt equity in Neem LLC. Equity in a commercial LLC creates the exact entanglement we're trying to avoid. MIT-licensed code + CIC co-directorship + contractor pay is cleaner and better-aligned for both of us.
×
Not merging WallSpace into the nonprofit structure. WallSpace is commercial — it needs investor-friendly governance, not asset locks. Keeping it at Neem preserves every option (funding, licensing, acquisition).
×
Not waiting for GOOISM to be operational before starting UK work. UK CIC can move in parallel; waiting on a US sponsor for UK-eligible grants leaves money on the table.
×
Not over-formalizing the day-to-day collaboration between Jack and Matt. The operating relationship is already working. No need to structure that.
Manage carefully

Risks & watch-outs

Conflict of interest (GOOISM side)

Jack on the board + Neem LLC being paid as contractor = classic related-party transaction. The IRS looks at this pattern closely. Manageable if: Jack recuses from every vote involving Neem contracts; disinterested-director majority approves each contract; market-rate benchmarks documented; disclosed annually on Form 990 Schedule L; written conflict-of-interest policy and recusal log.

Jack as UK CIC director — US tax exposure

FBAR (FinCEN 114) if Jack has signature authority on a CIC bank account >$10K at any point during the year. Form 5471 may apply if deemed a controlling director of a foreign corporation (CIC asset lock makes ownership-percentage analysis nuanced). Form 8938 if foreign financial asset thresholds are crossed. Get a US tax preparer who handles expat / foreign-director situations — adds ~$500–1000 to annual filing. Not a blocker.

Grant scope alignment

Grants typically have restricted uses. The CIC and GOOISM must use grant funds for the named purpose. Accessibility caption tech at visual-art events = direct fit. WallSpace commercial features = does not fit, stays funded by Neem. R&D that serves both must be carved carefully — deliverables should be clearly attributable to the funded charitable purpose.

CIC capacity in year one

A UK CIC is easy to form but still has admin overhead — annual CIC34 report to the regulator, accounts filed at Companies House, director duties, etc. Matt + Jack running this alongside day-to-day work is doable but time-consuming. A part-time admin or grants-writer contractor at ~6 months in is probably the right move.

Spreading too thin

Jack's current load: WallSpace dev + cloud + scope4mac proposal + Matt collaboration + CIC admin + US events + GOOISM board seat. Realistic delegation: Matt owns UK grant narratives (his voice is the strongest for them anyway); Jack owns US events + GOOISM mission shaping; a part-time EA or grants-writer contractor at ~6 months out takes the application grind off both of them.

Honest caveats

What we don't know

This is not legal advice

These are frameworks, not legal advice. Get a US nonprofit lawyer + UK solicitor on record before any of this is signed.

Budget for ~$1–2K in advisor time

Plan for one US nonprofit lawyer call and one UK solicitor call ($1–2K total) before any of this becomes real. They'll save you from the specific mistakes that are actually expensive.

Next moves

Action items, prioritized

01
Shape GOOISM mission language to include accessibility-for-visual-art-audiences explicitly. Most time-sensitive item — do it before the 501(c)(3) is filed.
02
Review this plan with US nonprofit lawyer + UK solicitor. Validate CIC + fiscal-sponsor + related-party contractor structure before committing.
03
Share this plan with Matt once advisor feedback is incorporated. Use it as the basis for the "want to co-direct a UK CIC?" conversation.
04
File UK CIC once Matt agrees (CIC36 form, ~£27, ~4–6 weeks).
05
Scope and run first US community event (Neem-funded, partner with deaf-serving org for venue + audience).
06
First UK grant application identified and drafted within 90 days of CIC approval.