2025-11-07T13:47:02+00:00 2024-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-01-01 133124063 AMERICAN PAYROLL INSTITUTE INC AMER 2102264600 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 DANIEL J MADDUX Executive Director 2102264600 2025-11-07 true Aaron Shapiro P01333816 2128127000 2025-11-07 2024 2025-03-06 01:10:19Z PAYROLLORG DANIEL J MADDUX 660 NORTH MAIN AVENUE 100 SAN ANTONIO TX 78205 34856242 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 9 122 600 810035 0 5317335 5173218 4337768 4308977 1277653 1278191 1422329 1336747 12355085 12097133 0 0 5475969 5764966 0 0 3802749 4016525 9278718 9781491 3076367 2315642 48282938 53589331 9841923 10583520 38441015 43005811 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 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 false false false false true true true false false false true 94 0 122 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 false 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 159845 2504237 184830 GINNETTE CLARK President-Elect 1.3 0.1 X X 2400 1200 0 JAMES BOLEK President 1.3 0.1 X X 1547 0 0 BARBARA YOUNGMAN Director 1.2 0.1 X 1200 0 0 DEBORAH VIERS TRAYLOR Director 1.2 0.1 X 1200 0 0 EMILY LINDSAY Director 1.3 0.1 X 1200 0 0 JAMES PAILLE Corporate Member Advisor 1.3 0.1 X 1200 0 0 LUANNE BROWN Director 1.6 0.8 X 1200 0 0 REBECCA HARSHBERGER Director 1.3 0.7 X 4400 3200 0 STEPHANIE SALAVEJUS Director 1.3 0.1 X 1200 0 0 KAREN SALEMI Treasurer 1.4 4.4 X 19425 18225 0 SONDRA DOUGHERTY Secretary 1.4 0.0 X 1800 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 8.0 32.0 X 33304 133215 36800 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 35.2 4.8 X 152014 20729 20669 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 4.0 36.0 X 20204 181837 40958 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 18.4 21.6 X 104417 122576 34710 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 34.8 5.2 X 142631 21313 42796 MICHAEL SAVELLI CHIEF OPERATING OFFICER 12.2 27.8 X 79155 180371 10909 TAMMY TRASCHER EXECUTIVE ADVISOR 29.0 11.0 X 248726 94344 48732 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 11.2 28.8 X 47087 121082 44583 ALICE JACOBSOHN DIRECTOR OF GOVERNMENT RELATIONS 37.6 2.4 X 112743 7197 22342 KATHLEEN BURKE FINANCIAL CONTROLLER 4.0 36.0 X 13738 123646 24316 LAUREL SERRA DIRECTOR OF EDUCATION SERVICES 0.4 39.6 X 1147 113570 38232 LIZA FAWCETT DIRECTOR OF HR & TALENT MANAGEMENT 40.0 0.0 X 115056 0 27268 NATHAN NORTH DIRECTOR OF STRATEGIC INITIATIVES 1.2 38.8 X 3447 111455 10634 1270286 3758197 587779 7 false true false SAC Construction LLC 8103 Midway Depot San Antonio TX 78255 BUILDING REPAIRS 651413 Aptify Corporation 9620 Executive Center Drive North Suite 200 St Petersburg FL 33702 SOFTWARE CONSULTANT 349366 AVI-SPL LLC PO Box 844612 Boston MA 02284 Audio/Visual Services 281771 T4 Construction LLC 6375 S Pecos Road Suite 112 Las Vegas NV 89120 BUILDING RENOVATIONS 241802 Royle Printing Company 745 South Bird Street Sun Prairie WI 53590 PRINTING 238665 13 5173218 5173218 EDUCATIONAL PROGRAMS 611710 4308977 4308977 0 0 0 0 4308977 827739 827739 26678 26678 0 0 23209561 22759109 450452 0 450452 450452 0 ADVERTISING 541800 810035 810035 SPONSORSHIPS 900099 425880 425880 MISCELLANEOUS 900099 74154 74154 0 0 0 0 1310069 12097133 4308977 810035 1804903 1169230 2049725 620055 1259324 666632 35999 3069 203386 877479 149899 461769 589352 387270 217370 521243 704 15473 TAX PROVISION 427574 OTHER 125938 0 9781491 956035 450064 85972 113292 0 0 0 0 0 370531 300117 1012204 809932 22321 202272 29427866 37825929 0 0 17420213 14697657 48282938 53589331 3533344 3924389 3341783 3034403 0 0 2966796 3624728 9841923 10583520 X 38441015 43005811 38441015 43005811 48282938 53589331 2315642 2249154 0 X false true true false false false false 4218997 3069 0 3069 0 0 3069 1012204 809932 202272 202272 DUE FROM RELATED PARTIES 14697657 14697657 Federal Income Taxes DEFERRED COMPENSATION 3624728 3624728 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 false true false DANIEL J MADDUX EXECUTIVE DIRECTOR 101810 1595007 33590 526251 24445 382979 10629 166516 461 7224 170935 2677977 0 0 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 93777 110087 10072 11823 568 666 12567 14753 3399 3991 120383 141320 0 0 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 138405 18874 12452 1698 1157 157 18189 2480 0 0 170203 23209 0 0 TAMMY TRASCHER EXECUTIVE ADVISOR 246334 93437 0 0 2392 907 29759 11288 5572 2113 284057 107745 0 0 MICHAEL SAVELLI CHIEF OPERATING OFFICER 57314 130604 21436 48846 405 921 0 0 3327 7582 82482 187953 0 0 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 18948 170534 1133 10196 123 1107 2484 22357 1612 14505 24300 218699 0 0 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 132105 19741 9701 1449 825 123 17660 2639 19573 2924 179864 26876 0 0 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 41676 107167 5362 13788 49 127 5930 15250 6553 16850 59570 153182 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 30285 121137 2830 11320 189 758 4137 16546 3223 12894 40664 162655 0 0 KATHLEEN BURKE FINANCIAL CONTROLLER 12673 114056 953 8578 112 1012 1663 14968 769 6916 16170 145530 0 0 LAUREL SERRA DIRECTOR OF EDUCATION SERVICES 1078 106679 68 6743 1 148 148 14681 234 23169 1529 151420 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 4b Supplemental nonqualified retirement plan DANIEL J. MADDUX, EXECUTIVE DIRECTOR, HAS A NON-QUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $135,745 IN 2024. 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 CFO. 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 2024 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. 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