2025-10-29T15:42:26-05:00 2024-12-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2024-01-01 237382708 EPAYRESOURCES EPAY 2144384508 125 E JOHN CARPENTER FWY 950 IRVING TX 75062 VITO CIRACI JR SVP, FINANCE AND ADMINISTRATION 2144384508 2025-10-28 1 1 KEVIN WARNEKE P01294950 2148717500 2024 2025-03-06 01:10:19Z X VITO CIRACI JR 125 E JOHN CARPENTER FWY 950 IRVING TX 75062 6340528 0 X WWW.EPAYRESOURCES.ORG X 1974 TX TO EMPOWER OUR MEMBERS TO BE INFORMED, COMPLIANT AND COMPETITIVE IN PAYMENTS. 19 19 33 19 0 0 0 0 5182258 5507394 199960 244033 268578 344374 5650796 6095801 0 0 0 0 3621391 3625816 0 0 0 2376776 2282298 5998167 5908114 -347371 187687 12707617 13970729 7338175 8401678 5369442 5569051 EPAY IS A LEADER IN EDUCATION OF ELECTRONIC PAYMENTS SYSTEMS AND PROCESSES TO MEMBER BANKS, CREDIT UNIONS AND AFFILIATE ORGANIZATIONS. SEMINARS AND WORKSHOPS ALSO OFFER MEMBERS OPPORTUNITIES TO EXCHANGE IDEAS TO FURTHER EPAYRESOURCES' EDUCATIONAL PURPOSE. 0 0 WORKSHOPS AND SEMINARS SUPPORT THE EDUCATIONAL NEEDS OF ITS MEMBERS2 CONFERENCES - 394 ATTENDEES2,251 ATTENDEES AMONG WEBINARS197 ATTENDEES AMONG CLASSES/WORKSHOPS3,926 ENROLLEES IN ON DEMAND LEARNING PLATFORM PUBLICATION SALES EDUCATE AND ASSIST MEMBER AND NON-MEMBER ORGANIZATIONS IN THE AREAS OF ACH AND OTHER ELECTRONIC PAYMENTS.8,003 PUBLICATIONS SOLD RISK MANAGEMENT EVENTS INFORM MEMBERS OF ISSUES RELATING TO BANK SECURITY AND FRAUDULENT ACTIVITIES. 1 FINANCIAL CRIME SYMPOSIUM EVENT - 145 ATTENDEES30 FRAUD COMMITTEE MEETINGS - 843 ATTENDEES 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 24 0 1 33 1 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 1 1 1 0 X VITO CIRACI JR 2144384508 125 E JOHN CARPENTER FWY 950 IRVING TX 75062 JOHN ORY CHAIR 0.25 X X 0 0 0 JAMES FLAIG VICE CHAIR 0.25 X X 0 0 0 JAMES FRANKEBERGER TREASURER 0.25 X X 0 0 0 GAIL ENDA SECRETARY 0.25 X X 0 0 0 RHONDA PAVLICEK IMM PAST CHAIR 0.25 X X 0 0 0 SABRINA MILLER DIRECTOR 0.25 X 0 0 0 ANDREW SMITH DIRECTOR 0.25 X 0 0 0 CHRIS GUARD DIRECTOR 0.25 X 0 0 0 JENNY MURPHEY DIRECTOR 0.25 X 0 0 0 TOM MORENO DIRECTOR 0.25 X 0 0 0 MELISSA THOMAS DIRECTOR 0.25 X 0 0 0 TIM THORSON DIRECTOR 0.25 X 0 0 0 ALICIA TREADWAY DIRECTOR 0.25 X 0 0 0 DANNY WEEMS DIRECTOR 0.25 X 0 0 0 JESSICA WASHINGTON ADVISORY DIRECTOR 0.25 X 0 0 0 PETER DAVEY ADVISORY DIRECTOR 0.25 X 0 0 0 PETER TAPLING ADVISORY DIRECTOR 0.25 X 0 0 0 ERIK VANBRAMER ADVISORY DIRECTOR 0.25 X 0 0 0 TYLER GRODI DIRECTOR 0.25 X 0 0 0 JEFF FOOTE CEO/PRESIDENT 40.00 X 284975 0 54445 VITO CIRACI SVP, FINANCE & ADMIN 40.00 X 183962 0 25125 TRACY MARSHALL SVP, OPERATIONS & IT 40.00 X 170520 0 32949 TRACY MERRITT SVP, SUBSIDIARY 40.00 X 163401 0 34330 STEPHANIE TISCH SVP, MARKETING & EVENTS 40.00 X 129248 0 27523 WANDA DOWNS SVP, EDUCATION 40.00 X 134551 0 20086 YASMIN PORCARO SVP, MEMBER & INDUSTRY 40.00 X 125560 0 39042 CRISSY TERRY VP, SUBSIDIARY 40.00 X 128570 0 30391 ANNE MARIE LEAKE VP, MARKETING 40.00 X 109559 0 35404 1430346 0 299295 9 0 1 0 0 MEMBERSHIP DUES & FEES 900099 4727595 4727595 SEMINARS 611710 779799 779799 5507394 244033 244033 588391 244727 343664 343664 710 710 710 6095801 5851768 0 244033 949706 1845760 225105 605245 5743 359335 11169 209726 476944 245902 398904 278600 63532 37723 NACHA DUES 98750 SUBSCRIPTIONS AND STAFF 37208 58762 5908114 140480 19318 4775878 5251653 49356 64518 66296 155340 346687 391803 617344 511069 121260 106275 -720073 -708150 7927733 8689972 12707617 13970729 6579840 8088770 179099 216196 579236 96712 7338175 8401678 X 5369442 5569051 5369442 5569051 12707617 13970729 X 187687 11922 X X 0 1 X 1 0 0 1 0 81287 81287 0 536057 429782 106275 106275 INTERCOMPANY RECEIVABLES- EPAYADVIS 8605024 RIGHT-OF-USE ASSETS 84948 8689972 DEFERRED COMPENSATION 1445 LEASE LIABILITY - OPERATING 95267 96712 X PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS: EPR IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE THE ("CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. SHOULD THE ASSOCIATION ENGAGE IN ACTIVITIES UNRELATED TO THE PURPOSE FOR WHICH IT WAS CREATED, TAXABLE INCOME COULD RESULT. INCOME TAX PROVISIONS ARE BASED ON AMOUNTS ESTIMATED TO BE PAYABLE PURSUANT TO FEDERAL INCOME AND APPLICABLE STATE INCOME AND FRANCHISE TAX RETURNS FILED BY EPA. THESE INCOME TAXES ARE IMMATERIAL TO THE FINANCIAL STATEMENTS. THE FASB HAS ISSUED GUIDANCE IN ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES WHICH REQUIRES THAT THE ASSOCIATION RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THIS GUIDANCE. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. X X X 0 0 0 JEFF FOOTE CEO/PRESIDENT 225575 0 59400 0 0 0 26198 0 28247 0 339420 0 0 0 VITO CIRACI SVP, FINANCE & ADMIN 158492 0 25470 0 0 0 15373 0 9752 0 209087 0 0 0 TRACY MARSHALL SVP, OPERATIONS & IT 144461 0 26059 0 0 0 15636 0 17313 0 203469 0 0 0 TRACY MERRITT SVP, SUBSIDIARY 139044 0 24357 0 0 0 15211 0 19119 0 197731 0 0 0 YASMIN PORCARO SVP, MEMBER & INDUSTRY 107975 0 17585 0 0 0 10795 0 28247 0 164602 0 0 0 CRISSY TERRY VP, SUBSIDIARY 114770 0 13800 0 0 0 11863 0 18528 0 158961 0 0 0 STEPHANIE TISCH SVP, MARKETING & EVENTS 112703 0 16545 0 0 0 11500 0 16023 0 156771 0 0 0 WANDA DOWNS SVP, EDUCATION 115850 0 18701 0 0 0 11598 0 8488 0 154637 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATIONS WITH MEMBERS THE MEMBERS OF EPAYRESOURCES APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B DOCUMENTATION OF MEETINGS HELD VERBAL REPORTS OF COMMITTEE ACTIONS SUCH AS THE AUDIT COMMITTEE OR COMPENSATION COMMITTEE ARE MADE TO THE BOARD AT ITS REGULAR MEETINGS. THESE REPORTS ARE THEN DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT BETWEEN BOARD MEETINGS AND, IF ACTIONS ARE TAKEN BETWEEN MEETINGS, THOSE ACTIONS ARE REFLECTED IN MINUTES OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW THE BOARD OF DIRECTORS DOES NOT REVIEW THE 990 PRIOR TO BEING FILED. THE INFORMATION FOR FORM 990 IS REVIEWED IN DETAIL BY THE PRESIDENT AND THE PERSON RESPONSIBLE FOR THE FINANCIAL RECORDS AFTER SUBMISSION BY AN INDEPENDENT TAX PREPARER. THE COMPLETED 990 IS ALSO REVIEWED BY THE SAME TWO PARTIES AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING CONFLICTS OF INTEREST THE GOVERNING BODY MEMBER ANNUAL QUESTIONNAIRE WILL BE COMPLETED ON AN ANNUAL BASIS TO IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF COMPENSATION A COMPARATIVE ANALYSIS OF THE CHIEF EXECUTIVE OFFICER IS PERFORMED ANNUALLY USING INFORMATION FROM THE SALARY SURVEYS OF THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). ALONG WITH PEER 990 DATA, PREVIOUS ADJUSTMENTS AND COLA ACTIVITY, AS WELL AS OTHER RELEVANT DATA SOURCES. A MATRIX IS PREPARED THAT ANALYZES THE SALARY OF COMPARABLE CEOS RELATING TO STAFF SIZE, ANNUAL OPERATING BUDGETS, INDUSTRY SERVED AND GEOGRAPHIC LOCATION. THE MATRIX CONTAINS THE AVERAGE, MEDIAN, LOWER QUARTILE AND TOP QUARTILE OF TOTAL CEO COMPENSATION. THE BOARD OF DIRECTORS REVIEWS THIS MATRIX AND APPROVES THE CEO TOTAL COMPENSATION PACKAGE. A COMPARATIVE ANALYSIS OF THE ORGANIZATION'S OFFICERS WAS PERFORMED IN 2023 USING INFORMATION FROM THE SALARY SURVEYS OF THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). ALONG WITH PEER 990 DATA, PREVIOUS ADJUSTMENTS AND COLA ACTIVITY, AS WELL AS OTHER RELEVANT DATA SOURCES. A MATRIX WAS PREPARED THAT ANALYZES THE SALARY OF COMPARABLE POSITIONS. THE MATRIX CONTAINS THE AVERAGE, MEDIAN, LOWER QUARTILE AND TOP QUARTILE OF TOTAL OFFICER COMPENSATION. THE BOARD OF DIRECTORS REVIEWED THIS MATRIX AND APPROVES THE OFFICERS' TOTAL COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS ALL DOCUMENTS ARE MADE AVAILABLE FOR INSPECTION IN OUR OFFICES UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT IN EPAYADVISORS, INC. 11,922. FORM 990, PART XII, LINE 2C: COMMITTEE'S OVERSIGHT AND SELECTION PROCESS THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY OF THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE TO THE PROCESS DURING THE YEAR. EPAYADVISORS INC 125 E JOHN CARPENTER FWY SUITE 950 IRVING TX 75062 263977950 CONSULTING TX EPAYRESOURCES C 11922 8199027 1.00000 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 EPAYADVISORS INC D 8605024 FMV EPAYADVISORS INC E 7553315 FMV