2024-11-15T13:03:41+00:00 2023-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2023-01-01 742751291 API Fund for Payroll Education APIF 2102264600 660 NORTH MAIN AVENUE 100 San Antonio TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 2024-11-15 true Aaron Shapiro P01333816 2128127000 2023-11-15 2023 2024-10-15 13:58:12Z Payrollorg DANIEL J MADDUX 660 NORTH MAIN AVENUE 100 San Antonio TX 78205 10711979 false X WWW.Payroll.org X 1994 TX TO INSTRUCT AND EDUCATE ABOUT SOUND PAYROLL MANAGEMENT PRACTICES AND CURRENT LAWS AND REGULATIONS. 10 9 114 600 233000 0 0 0 9302300 9842671 0 0 1592509 869308 10894809 10711979 0 0 0 7346105 7216375 0 0 469984 4919594 5654307 12265699 12870682 -1370890 -2158703 19737837 14735337 928885 1538226 18808952 13197111 TO INSTRUCT AND EDUCATE THE PAYROLL PROFESSION AND THE PUBLIC ABOUT SOUND PAYROLL MANAGEMENT PRACTICES AND GOVERNMENT REGULATIONS THROUGH EDUCATIONAL PROGRAMS, LECTURES, FORUMS, SEMINARS, AND WORKSHOPS. false false 9108437 9842671 VARIOUS LEARNING CENTER CLASSES WHICH ARE WEEK LONG CONCENTRATED EDUCATIONAL ACTIVITIES. ANNUAL CONFERENCE WHICH OFFERS OVER 125 EDUCATIONAL CLASSES. SEVERAL SMALL SPECIALIZED MINI-CONFERENCES THAT FOCUS ON SPECIFIC INDUSTRIES OR PROCESSES. 9108437 true false false false false false false false false true false false true true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true false true false true 0 0 114 true true true false false false false false false false false false false false X 10 9 false false false false false false false true true false false true false true true true false false NY TX X KATHLEEN BURKE 2102264600 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 36.6 3.4 X X 2449964 213040 183105 JAMES BOLEK President-Elect 0.0 2.2 X X 0 0 0 LINDA OBERTIN President 0.0 2.6 X X 0 0 0 BARBARA YOUNGMAN Director 0.0 2.3 X 0 0 0 BRENT GOW Director 0.0 2.4 X 0 0 0 DEBORAH VIERS TRAYLOR Director 0.0 2.3 X 0 0 0 EMILY LINDSAY Director 0.0 2.3 X 0 0 0 JAMES PAILLE Corporate Member Advisor 0.0 2.4 X 0 0 0 LUANNE BROWN Director 0.1 2.4 X 0 0 0 STEPHANIE SALAVEJUS Director 0.0 2.3 X 0 0 0 KAREN SALEMI Treasurer 3.4 2.6 X 16200 0 0 SONDRA DOUGHERTY Secretary 0.0 2.3 X 0 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 28.4 11.6 X 102129 48773 39928 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 4.4 35.6 X 18579 142977 19330 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 36.0 4.0 X 172851 24242 41438 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 21.6 18.4 X 119770 102027 34300 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 5.6 34.4 X 22662 140052 43750 ROBERT WAGNER SENIOR DIRECTOR OF IT, CERTIFICATION, & PR 9.6 30.4 X 50313 161997 36677 TAMMY TRASCHER CHIEF OPERATING OFFICER 26.8 13.2 X 314025 151198 47754 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 25.6 14.4 X 96575 61702 40145 ALICE JACOBSOHN DIRECTOR OF GOVERNMENT RELATIONS 2.8 37.2 X 7940 108369 22384 KATHLEEN BURKE FINANCIAL CONTROLLER 38.4 1.6 X 125337 7603 24308 NATHAN NORTH DIRECTOR OF STRATEGIC INITIATIVES 28.0 12.0 X 139671 59859 17100 SALLY HILTON DIRECTOR OF EDUCATION SERVICES 28.8 11.2 X 94723 40508 24300 3730739 1262347 574519 7 false true false 0 0 Education & Training 611600 6375240 6375240 Annual Congress 611600 2460231 2460231 Exhibit Booths 611600 1007200 1007200 0 0 0 0 9842671 10550 10550 0 10550 10550 0 0 Sponsorship 900099 545428 545428 Advertising 541800 233000 233000 Miscellaneous 900099 80330 80330 0 0 0 0 858758 10711979 9842671 233000 636308 3690767 2669122 885753 135892 1665286 1204316 399655 61315 243202 175881 58366 8955 1617120 1169484 388095 59541 8955 589 8366 128446 128446 309357 223724 74243 11390 67677 48943 16242 2492 422860 307778 99413 15669 277658 112017 153582 12059 1823264 1318564 437568 67132 231050 145097 73963 11990 2269145 1641020 544576 83549 2724 2724 113171 91902 21269 0 0 0 0 12870682 9108437 3292261 469984 5641112 5667538 1962327 1734028 0 0 0 0 24887 33484 320554 348468 9259227 8977002 279126 282225 0 0 11509831 6669594 19737837 14735337 166220 268691 753175 1166621 0 0 9490 21007 0 81907 928885 1538226 X 18808952 13197111 18808952 13197111 19737837 14735337 X -2158703 -3453138 X false true X true false X 0 10494549 5911112 6833487 9302300 9842671 42384119 0 0 0 10494549 5911112 6833487 9302300 9842671 42384119 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42384119 21757 2850 7250 4725 10550 47132 0 21757 2850 7250 4725 10550 47132 9850 88450 289157 211597 220941 819995 187099 480737 599039 1368909 625758 3261542 10713255 6483149 7728933 10887531 10699920 46512788 0.9112 0.9178 0 0.01 X Schedule A, Part III, Line 12 Other income SCHEDULE A, PART III - OTHER INCOME DESCRIPTION 2018 2019 2020 2021 2022 TOTAL MISCELLANEOUS 83,117. 24,347. 74,073. 52,902. 719,249. 953,688. SPONSORSHIP 162,752. 406,664. 546,137. 649,660. 1,765,213. TOTALS 599,039. -------------- ============== 480,737. -------------- ============== 187,099. -------------- ============== 83,117. -------------- ============== 2,718,901. -------------- ============== 1,368,909. -------------- ========== Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - 24347.0, COLUMN B - 74073.0, COLUMN C - 52902.0, COLUMN D - 719249.0, COLUMN E - 80330.0, COLUMN F - 950901.0; DESCRIPTION - SPONSORSHIP, COLUMN A - 162752.0, COLUMN B - 406664.0, COLUMN C - 546137.0, COLUMN D - 649660.0, COLUMN E - 545428.0, COLUMN F - 2310641.0; 9259227 8977002 282225 282225 INTERCOMPANY RECEIVABLES 6567661 RIGHT-OF-USE ASSETS - FINANCE LEASES 101933 6669594 LONG TERM FINANCE LEASE LIABILITIES 81907 81907 Schedule D, Part X, Line 2 ASC 740 Footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTITFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X X X false true X X X X X true true false false false false false true false DANIEL J MADDUX EXECUTIVE DIRECTOR 1513400 131600 489670 42580 446894 38860 157504 13696 10953 952 2618421 227688 0 0 TAMMY TRASCHER CHIEF OPERATING OFFICER 222665 107211 90383 43517 977 470 26730 12870 5504 2650 346259 166718 0 0 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 106880 91045 11636 9913 1254 1069 14363 12235 4159 3543 138292 117805 0 0 ROBERT WAGNER SENIOR DIRECTOR OF IT, CERTIFICATION, & PR 30828 100295 19200 60800 285 902 6184 19584 2618 8291 59115 189872 0 0 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 160579 22879 11699 1300 573 63 21904 2434 15390 1710 210145 28386 0 0 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 21079 130331 1524 9360 59 361 2842 17455 3283 20170 28787 177677 0 0 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 84390 54848 12086 6798 99 56 12728 7160 12965 7292 122268 76154 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 91717 44519 9857 4027 555 227 13450 5494 14899 6085 130478 60352 0 0 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 17221 132512 1251 9633 107 832 2223 17107 0 0 20802 160084 0 0 NATHAN NORTH DIRECTOR OF STRATEGIC INITIATIVES 123725 53025 4998 2142 10948 4692 0 0 11970 5130 151641 64989 0 0 SALLY HILTON DIRECTOR OF EDUCATION SERVICES 85071 36755 8871 3449 781 304 11914 4633 5582 2171 112219 47312 0 0 KATHLEEN BURKE FINANCIAL CONTROLLER 115720 7202 8939 372 678 29 15507 647 7828 326 148672 8576 0 0 Schedule J, Part I, Line 1a Travel for companions TRAVEL FOR COMPANIONS VARIES AND IS INCLUDED IN TAXABLE WAGES. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments TAX GROSS-UPS ARE PRIMARILY FOR THE EXECUTIVE DIRECTOR'S ANNUAL BONUS AND OTHER FRINGES. Schedule J, Part I, Line 1a Housing allowance or residence for personal use HOUSING ALLOWANCE IS FOR EXECUTIVE DIRECTOR AND IS INCLUDED IN TAXABLE WAGES. Schedule J, Part I, Line 1a Health or social club dues or initiation fees HEALTH CLUBS VARY AND ARE INCLUDED IN EMPLOYEE'S TAXABLE INCOME. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses THERE IS AN INFORMAL POLICY AND ALL ITEMS HAVE TO BE APPROVED BY THE EXECUTIVE TEAM BEFORE EXPENSES ARE INCURRED. THERE IS NOT A HIGH LEVEL OF USAGE AND THEY ARE HANDLED ON A CASE-BY-CASE BASIS. Schedule J, Part I, Line 4a Severance or change-of-control payment ROBERT WAGNER ENTERED INTO A SEPARATION AGREEMENT WITH THE ORGANIZATION CONTAINING A 120-DAY NON-COMPETE CLAUSE, A RELEASE AND WAIVER OF CLAIMS, AND A PAYMENT OF $80,000. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan DANIEL J. MADDUX, EXECUTIVE DIRECTOR, HAS A NON-QUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $131,600 IN 2023. Schedule J, Part I, Line 7 Non-fixed payments BONUSES ARE DISCRETIONARY AND TOTAL PERCENTAGE AND DOLLAR AMOUNTS ARE VOTED ON, REVIEWED, AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD EACH YEAR. Form 990, Part VI, Line 11b Review of form 990 by governing body PRIOR TO FILING, THE 990 IS DISTRIBUTED THROUGH A SECURED WEBSITE THAT ALL BOARD MEMBERS HAVE ACCESS TO. THE BOARD MEMBERS REVIEW THE INFORMATION ON THEIR OWN AND ARE ASKED TO DIRECT ANY QUESTIONS TO THE EXECUTIVE DIRECTOR OR FINANCIAL CONTROLLER. BARRING OBJECTIONS, THE RETURNS ARE FILED. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE DIRECTOR'S SALARY AND BONUS ARE REVIEWED BY AN INDEPENDENTLY ENGAGED CONSULTING FIRM, WHO GATHERS COMPARABLE SALARY TO PRESENT TO AN EXECUTIVE COMPENSATION COMMITTEE. THE STUDY IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD OF DIRECTORS. THE COMPENSATION IS REGULATED BY AN EMPLOYMENT CONTRACT. NOTE: THIS IS DETERMINED AT THE PARENT LEVEL. COMPENSATION IS ALLOCATED BY THE ED TO RELATED ORGANIZATIONS BASED ON TIME SPENT. THE COMPENSATION IS APPROVED ANNUALLY DURING THE FALL BOARD MEETING. THE REVIEW LAST TOOK PLACE IN APRIL 2023 AND THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT WAS RENEWED. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FUND BALANCE FROM GPMI - -3453138; PART VI, SECTION B LINE 12 THE PARENT ORGANIZATION'S BOARD OF DIRECTORS SIGNS ANNUAL CONFLICT OF INTEREST FORMS. 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