2024-05-08T16:37:39-05:00 2023-12-31 710603587 ERWIN & COMPANY PA 6311 RANCH DRIVE LITTLE ROCK AR 72223 990 2023-01-01 521935343 EMPLOYER SERVICES ASSURANCE CORPORATION EMPL 5012192045 650 S SHACKLEFORD 327 LITTLE ROCK AR 722113503 KERRY BROOKS PRESIDENT/CEO 5012192045 2024-05-08 1 KERRY BROOKS 999009999 1 BRIAN C MARTIN P00290616 5018687486 2024-05-16 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KERRY BROOKS 650 S SHACKLEFORD SUITE 327 LITTLE ROCK AR 72211 2977873 0 X WWW.ESAC.ORG X 1995 AR VOLUNTARY ACCREDITATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS 18 18 0 0 0 0 0 0 2896292 2805626 147 3698 165640 168549 3062079 2977873 0 0 0 0 414001 404930 0 0 0 2338063 2213920 2752064 2618850 310015 359023 2143029 2041883 1212304 1742183 930725 299700 THE EMPLOYER SERVICES ASSURANCE CORPORATION (ESAC) ACTS AS A STANDARD-SETTING AND ENFORCEMENT BODY FOR THE VOLUNTARY ACCREDITATION OF FIRMS ENGAGED IN THE PROFESSIONAL EMPLOYER ORGANIZATION (PEO) INDUSTRY. 0 0 THE EMPLOYER SERVICES ASSURANCE CORPORATION ACTED AS THE STANDARD-SETTING AND ENFORCEMENT BODY FOR THE VOLUNTARY ACCREDITATION OF 44 FIRMS ENGAGED IN THE PROFESSIONAL EMPLOYER ORGANIZATION INDUSTRY. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 0 0 1 1 0 0 0 1 0 0 1 1 1 1 0 X KAREN BRUCKNER - OFFICE MANAGERBOOKKEEPER 5012192045 650 S SHACKLEFORD STE 327 LITTLE ROCK AR 722113503 LLOYD E PETE FLEMING DIRECTOR 0.30 X 9500 0 0 WAYNE QUIGG DIRECTOR 0.30 X 9500 0 0 ROBERT GROSS DIRECTOR 0.30 X 10500 0 0 BETTY PATTERSON DIRECTOR 0.30 X 5500 0 0 JAY MORGAN DIRECTOR 0.30 X 10000 0 0 BRITT LANDRUM IMMEDIATE PAST CHAIRMAN 0.30 X X 0 0 0 DALE HAGEMAN VICE CHAIR 0.30 X X 0 0 0 BILL MANESS CHAIRMAN 0.30 X X 0 0 0 STEVE POLITIS SEC / TREASURER 0.30 X X 0 0 0 KATHY LIVELY DIRECTOR 0.30 X 0 0 0 TODD COHN DIRECTOR 0.30 X 0 0 0 NORMAN PAUL DIRECTOR 0.30 X 0 0 0 ALLISON JONES DIRECTOR 0.30 X 0 0 0 DAN MCHENRY DIRECTOR 0.30 X 0 0 0 HEATHER LOHMAN DIRECTOR 0.30 X 0 0 0 LISSE KRAVETZ DIRECTOR 0.30 X 0 0 0 ANDY LUBASH DIRECTOR 0.30 X 0 0 0 DAVID PARDON DIRECTOR 0.30 X 0 0 0 JOE MAUCERI DIRECTOR 0.30 X 0 0 0 KERRY BROOKS PRESIDENT AND CEO 40.00 X 324333 0 35597 TODD BAILEY VP OF INFORMATION TECHNOLO 40.00 X 185929 0 0 JANE MCCOGGINS VP OF COMMUNICATIONS 36.00 X 136237 0 0 ASHLEY MARTINEZ VP OF OPERATIONS 40.00 X 152842 0 0 JOHNATHAN BAILEY NET DEVELOPER 40.00 X 110005 0 0 JOSH ARROYO FINANCE & COMPLIANCE MANAGER 40.00 X 100651 0 0 1054997 0 35597 6 0 1 0 LANDRUM HUMAN RESOURCE COMPANIES 6723 PLANTATION RD PENSACOLA FL 32504 PERSONNEL COSTS 1694147 ALPHA SURETYINSR BRKRGE LLC 650 S SHACKLEFORD STE 325 LITTLE ROCK AR 72211 SURETY BONDS 768554 BELINDA ELEY 800 STEWART ROAD LITTLE ROCK AR 72223 NET REVENUE AGREEMENT 150000 3 ACCREDITATION FEES 900099 2805626 2805626 2805626 3698 3698 NAPEO DATABASE MAINTEN 541900 87240 87240 EMPLOYEE COST REIMBURS 561000 79109 79109 EFILE SUBSCRIPTION FEE 541900 2200 2200 168549 2977873 2974175 0 3698 404930 1052 31100 751 7896 26868 26346 3118 16241 OTH LEASED EMPLOYEE EXP 1311328 SURETY BONDS 515554 AMORTIZ OF INTANGIBLES 157186 OTHER 37574 78906 2618850 1066574 834968 155970 65354 16388 271118 9353 3118 9353 6235 49939 76479 844805 787729 2143029 2041883 349529 287163 408661 1189917 454114 265103 1212304 1742183 X 930725 299700 930725 299700 2143029 2041883 359023 8540 -998588 0 X X 0 1 X 1 0 0 1 0 9353 3118 6235 6235 INTANGIBLE SERVICE PLATFORMS, NET OF ACCUMULATED AMORTIZATION 694505 WEBSITE DEVELOPMENT COSTS, NET OF ACCUMULATED AMORTIZATION 53400 RIGHT OF USE LEASE ASSET 39824 787729 DEFERRED COMPENSATION 151020 457(B) PLAN LIABILITY 76479 LEASE LIABILITY 37604 265103 2986413 8540 8540 2977873 0 2977873 2618850 0 2618850 0 2618850 1 X 0 0 0 KERRY BROOKS PRESIDENT AND CEO 294333 0 30000 0 0 0 35597 0 0 0 359930 0 0 0 TODD BAILEY VP OF INFORMATION TECHNOLO 185929 0 0 0 0 0 0 0 0 0 185929 0 0 0 ASHLEY MARTINEZ VP OF OPERATIONS 152842 0 0 0 0 0 0 0 0 0 152842 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS (NAPEO) HOLDS 200,000 UNITS OF $1 NON-VOTING EQUITY INVESTMENT INTERESTS. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT & CEO AND THE BOOKKEEPER/OFFICE MANAGER BOTH RECEIVE AND REVIEW A DRAFT OF FORM 990 AND COMPARE THE INFORMATION TO THE ORGANIZATION'S FINANCIAL INFORMATION AS OF THE FORM 990 RETURN DATE. ANY NECESSARY CHANGES ARE PROVIDED TO THE RETURN PREPARER PRIOR TO FINALIZING AND FILING THE FINAL FORM 990. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD OF DIRECTORS ASSIGNED TO ITS EXECUTIVE COMMITTEE THE AUTHORITY TO MAKE MANAGEMENT COMPENSATION DECISIONS, WHICH INCLUDES A REVIEW OF COMPENSATION PAID TO THE ORGANIZATION'S EXECUTIVE OFFICERS, MANAGEMENT AND ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 FEDERAL LAW DOES NOT REQUIRE MAKING, AND THE ORGANIZATION DOES NOT MAKE, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. PART XII LINE 2(C) EXPLANATION NO CHANGES HAVE BEEN MADE TO THE AUDIT OVERSIGHT PROCESS SINCE THE PRIOR YEAR FORM 990 WAS PREPARED.