2024-11-15T12:51:40+00:00 2023-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2023-01-01 133124063 AMERICAN PAYROLL INSTITUTE INC AMER 2102264600 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 DANIEL J MADDUX Executive Director 2102264600 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 26132339 false X WWW.PAYROLL.ORG X 1982 NY PROVIDES SERVICES INCLUDING PUBLICATIONS, LOBBYING, AND THE DISSEMINATION OF PRINTING, PROFESSIONAL CERTIFICATION, AND OTHER MATERIAL PROMOTING THE PAYROLL PROFESSION. 10 9 114 600 954789 0 5011794 5317335 4262643 4337768 612465 1277653 1467722 1422329 11354624 12355085 0 0 0 0 2803008 5475969 0 0 0 3498413 3802749 6301421 9278718 5053203 3076367 42535918 48282938 9243280 9841923 33292638 38441015 TO PROMOTE THE PAYROLL PROFESSION AND PROVIDE MEMBERSHIP AND RELATED SERVICES AND CERTIFICATIONS FOR PAYROLL PROFESSIONALS INCLUDING MAGAZINES, NEWSLETTERS, CHAPTER RELATIONS, SALES OF EDUCATIONAL BOOKS, SUBSCRIPTIONS, AND MATERIALS. false false MEMBERSHIP SERVICES INCLUDING HOTLINE AND REFERRALS TO OVER 20,000 MEMBERS. CERTIFICATION PROGRAMS FOR BASIC AND ADVANCED PAYROLL KNOWLEDGE. PROVIDE EDUCATIONAL MATERIALS AS A BENEFIT FOR MEMBERSHIP INCLUDING E-MAGAZINES, E-NEWSLETTERS, PODCASTS, FREE EDUCATIONAL WEBINARS, PAYROLL CURRENTLY BI-WEEKLY SUBSCRIPTION, AND MONTHLY MAGAZINE. PROMOTE THE PROFESSION THROUGH NATIONAL PAYROLL WEEK AND FREE PUBLIC PAYROLL EDUCATIONAL MATERIALS AND NOTIFICATIONS. 0 false false false true 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 true true true false false true 102 0 114 true true true false false false false false true false X 10 9 false false false false false false false true true false true true true false true true true false true false NY X KATHLEEN BURKE 2102264600 660 NORTH MAIN AVE 100 SAN ANTONIO TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 2.4 37.6 X X 173095 2489909 183105 JAMES BOLEK President-Elect 2.1 0.1 X X 1800 0 0 LINDA OBERTIN President 2.5 0.1 X X 0 0 0 BARBARA YOUNGMAN Director 2.2 0.1 X 1800 0 0 BRENT GOW Director 2.3 0.1 X 1800 0 0 DEBORAH VIERS TRAYLOR Director 2.2 0.1 X 1800 0 0 EMILY LINDSAY Director 2.2 0.1 X 1200 0 0 JAMES PAILLE Corporate Member Advisor 2.3 0.1 X 1800 0 0 LUANNE BROWN Director 2.3 0.2 X 1800 0 0 STEPHANIE SALAVEJUS Director 2.2 0.1 X 1800 0 0 KAREN SALEMI Treasurer 2.6 3.4 X 2475 0 0 SONDRA DOUGHERTY Secretary 2.3 0.0 X 2700 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 9.2 30.8 X 34708 116194 39928 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 34.0 6.0 X 138130 23426 19330 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 4.0 36.0 X 19709 177384 41438 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 18.4 21.6 X 102026 119771 34300 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 34.4 5.6 X 139934 22780 43723 ROBERT WAGNER SENIOR DIRECTOR OF IT, CERTIFICATION, & PR 29.2 10.8 X 154986 57324 36677 TAMMY TRASCHER CHIEF OPERATING OFFICER 12.2 27.8 X 144219 321004 47754 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 13.2 26.8 X 52231 106046 40145 ALICE JACOBSOHN DIRECTOR OF GOVERNMENT RELATIONS 37.2 2.8 X 108167 8142 22384 KATHLEEN BURKE FINANCIAL CONTROLLER 1.6 38.4 X 5318 127622 24308 LIZA FAWCETT DIRECTOR OF HR & TALENT MANAGEMENT 40.0 0.0 X 111762 0 28158 NATHAN NORTH DIRECTOR OF STRATEGIC INITIATIVES 12.0 28.0 X 59859 139671 17100 SALLY HILTON DIRECTOR OF EDUCATION SERVICES 11.2 28.8 X 37865 97366 24300 1300984 3806639 602650 8 false true false NCS PEARSON INCORPORATED 5601 GREEN VALLEY DRIVE BLOOMINGTON MN 55437 EXAM FEES 297397 ROYLE PRINTING COMPANY 745 SOUTH BIRD STREET SUN PRAIRIE WI 53590 PRINTING 284151 LIVE TECHNOLOGIES HOLDINGS INCORPORATED 3445 MILLENNIUM COURT COLUMBUS OH 43219 A/V SERVICES 245194 YNIE LLC 6630 WEST ARBY AVENUE SUITE 107 LAS VEGAS NV 89118 PARTY PLANNING 233399 HOLMES CORPORATION 2975 LANE OAK DRIVE 3RD FL EAGAN MN 55121 TRAINING 218377 15 5317335 5317335 EDUCATIONAL PROGRAMS 611710 4337768 4337768 0 0 0 0 4337768 611602 611602 27402 27402 0 0 14443305 13777254 666051 0 666051 666051 ADVERTISING 541800 954789 954789 SPONSORSHIPS 900099 380549 380549 MISCELLANEOUS 900099 59589 59589 0 0 0 0 1394927 12355085 4337768 954789 1745193 1512852 1593394 577561 1163615 628547 44205 3322 159194 858251 156034 520224 454895 533813 139841 449417 445 23722 TAX PROVISION 346769 OTHER 112617 0 9278718 1921776 956035 85972 0 0 0 0 5674 0 370096 370531 816780 794459 117409 22321 23161754 29427866 0 0 16959209 17420213 42535918 48282938 3380791 3533344 3396823 3341783 0 0 2465666 2966796 9243280 9841923 X 33292638 38441015 33292638 38441015 42535918 48282938 X 3076367 1961267 110743 X false true X true false false false false 4374244 3322 0 3322 0 0 3322 816780 794459 22321 22321 DUE FROM RELATED PARTIES 17420213 17420213 DEFERRED COMPENSATION 2966796 2966796 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 DANIEL J MADDUX EXECUTIVE DIRECTOR 106925 1538075 34596 497654 31574 454180 11128 160072 774 11131 184997 2661112 0 0 TAMMY TRASCHER CHIEF OPERATING OFFICER 102261 227615 41510 92390 448 999 12276 27324 2528 5626 159023 353954 0 0 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 128022 21711 9305 1579 803 136 16528 2802 0 0 154658 26228 0 0 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 91045 106880 9912 11637 1069 1254 12235 14363 3543 4159 117804 138293 0 0 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 18415 165043 1230 11769 64 572 2434 21904 1710 15390 23853 214678 0 0 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 130213 21197 9360 1524 361 59 17455 2815 20170 3283 177559 28878 0 0 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 45948 93290 6232 12652 51 104 6563 13325 6685 13572 65479 132943 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 31335 104901 3193 10691 180 602 4357 14587 4826 16158 43891 146939 0 0 ROBERT WAGNER SENIOR DIRECTOR OF IT, CERTIFICATION, & PR 15720 35403 58400 21600 80866 321 18811 6957 7964 2945 181761 67226 0 0 NATHAN NORTH DIRECTOR OF STRATEGIC INITIATIVES 53025 123725 2142 4998 4692 10948 0 0 5130 11970 64989 151641 0 0 SALLY HILTON DIRECTOR OF EDUCATION SERVICES 34111 87715 3450 8870 304 781 4633 11914 2171 5582 44669 114862 0 0 KATHLEEN BURKE FINANCIAL CONTROLLER 4918 118004 372 8939 28 679 646 15508 326 7828 6290 150958 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. 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 2022 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 TRANSFER OF NET ASSETS FROM API DC - 110743; API NYC PROPERTIES LLC 660 NORTH MAIN AVE 100 SAN ANTONIO TX 78205 205029939 TITLE HOLDING TX AMERICAN PAYROLL INSTITUTE INC API DC PROPERTIES INC 660 NORTH MAIN AVE 100 SAN ANTONIO TX 78205 204747722 PROP HOLDING CO DC 501(c)(2) AMERICAN PAYROLL INSTITUTE INC true API EDUCATION TRUST 660 NORTH MAIN AVE 100 SAN ANTONIO TX 78205 133504192 PAYROLL EDU NY 501(c)(3) Type I AMERICAN PAYROLL INSTITUTE INC true API FUND FOR PAYROLL EDUCATION INC 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 742751291 PAYROLL EDU TX 501(c)(3) 10 AMERICAN PAYROLL INSTITUTE INC true API NEVADA PROPERTIES INC 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 200274482 PROP HOLD CO NV 501(c)(2) AMERICAN PAYROLL INSTITUTE INC true AMERICAN PAYROLL INSTITUTE PROPERTIES INC 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 742939641 PROP HOLD CO TX 501(c)(2) AMERICAN PAYROLL INSTITUTE INC true GLOBAL PAYROLL MANGEMENT INSTITUTE INC 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 472843695 PAYROLL EDU DC 501(c)(6) AMERICAN PAYROLL INSTITUTE INC true AMERICAN PAYROLL INSTITUTE SERVICES INC 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 134195913 CATERING AND RENTAL SERVICES DE AMERICAN PAYROLL INSTITUTE INC C Corporation -683654 167076 1 false false false false false false false false false false true true true false true true true true true true