Thank you for the response. The situation is that this is earned income, but it is not subject to self employment tax. From my review of IRS (e.g., IRS presentation, Unique Employment Tax Classification issues in Government Entities; Revenue Rulings 61-113 and 74-608; and IRS Code 1402(c)(1)), it appears the Board should have issued a W-2 as I was their employee. I plan to contact the Board in an attempt to obtain a W-2; if unsuccessful, I'll follow IRS guidance to file a Schedule C with the 1099-Misc amount as income to avoid any penalties from late filing or taxes owed, and also file a Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. This is a unique and frustrating situation and I hoped to find someone who has dealt with this exact situation who could share their experience.
