For those of you who are making statements regarding independent contractor/employee, be very careful. Each State and the IRS may make a determination based on various factors as to whether or not you are an independent contractor. Just because the association By-Laws state you are an independent contractor, that does not mean you are an independent contractor. Just by signing a policy and procedure and "employment" agreement does not make you an independent contractor. There are many factors that are considered to make a determination whether you are or are not an independent contractor. I have practiced in this area, and represent corporations, athletic associations as well as umpire associations and advise you that there are many factors to consider.