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.
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.
| Area | Lead | Entity |
|---|---|---|
| WallSpace commercial product | Jack | Neem LLC |
| A.EYE.ECHO codebase (MIT, open) | Matt | GitHub; no entity owns it |
| Caption system R&D (shared) | Jack + Matt | Collaborative; deliverables licensed/delivered into MIT code |
| UK programs + UK grants | Matt | UK CIC |
| US programs + US grants (phase 2) | Jack | GOOISM 501(c)(3) |
| Shared cloud infrastructure | Jack | Neem LLC (billed to CIC + 501c3 at cost) |
| Mission governance (UK) | Matt + Jack | UK CIC board |
| Mission governance (US) | GOOISM board | GOOISM 501(c)(3) (Jack is one seat) |
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.
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.
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.
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.
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.
These are frameworks, not legal advice. Get a US nonprofit lawyer + UK solicitor on record before any of this is signed.
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.