Nonprofit · EIN 52-1935343
EMPLOYER SERVICES ASSURANCE CORPORATION
Also known as THREE FINANCIAL CENTRE
Tax-exempt · LITTLE ROCK, AR 72211
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,820,001 | $2,864,515 | -$44,514 | $1,617,740 | $1,386,893 | $230,847 |
| December 31, 2024 | 990 | $2,897,630 | $2,744,085 | $153,545 | $1,880,586 | $1,615,684 | $264,902 |
| December 31, 2023 | 990 | $2,977,873 | $2,618,850 | $359,023 | $2,041,883 | $1,742,183 | $299,700 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,636,404
- Investment income
- $8,298
- Other revenue
- $175,299
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $427,519
- Salaries, compensation and benefits (total)
- $427,519
- Professional fundraising fees
- $0
- Legal fees
- $1,929
- Accounting fees
- $34,250
- Occupancy
- $34,533
- Depreciation
- $10,318
Balance sheet and other
- Total assets, start of year
- $1,880,586
- Total assets, end of year
- $1,617,740
- Total liabilities, end of year
- $1,386,893
- Net assets, end of year
- $230,847
- Land, buildings and equipment
- $26,759
- Publicly traded securities
- $134,594
- Net assets without donor restrictions
- $230,847
- Gross receipts
- $2,820,001
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1995
- State of legal domicile
- AR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KERRY BROOKS | PRESIDENT AND CEO Officer | 40 | $335,917 | $32,602 |
| TODD BAILEY | VP OF INFORMATION TECHNOLO Highest-paid employee | 40 | $196,907 | $0 |
| ASHLEY MARTINEZ | VP OF OPERATIONS Highest-paid employee | 40 | $168,153 | $0 |
| JANE MCCOGGINS | VP OF COMMUNICATIONS Highest-paid employee | 36 | $143,895 | $0 |
| JOHNATHAN BAILEY | NET DEVELOPER Highest-paid employee | 40 | $116,772 | $0 |
| JOSH ARROYO | FINANCE & COMPLIANCE MANAG Highest-paid employee | 40 | $107,197 | $0 |
| ROBERT GROSS | DIRECTOR Trustee or director | 0.3 | $12,500 | $0 |
| JAY MORGAN | DIRECTOR Trustee or director | 0.3 | $12,500 | $0 |
| MICHAEL METZ | DIRECTOR Trustee or director | 0.3 | $12,500 | $0 |
| LLOYD E PETE FLEMING | DIRECTOR Trustee or director | 0.3 | $11,500 | $0 |
| BETTY PATTERSON | DIRECTOR Trustee or director | 0.3 | $10,000 | $0 |
| DANIEL HARRIS | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DINDI DEANGELO | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DALE HAGEMAN | CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| BILL MANESS | IMMEDIATE PAST CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE POLITIS | VICE CHAIR Trustee or director, Officer | 0.3 | $0 |
| JERRY ROOK | DIRECTOR Trustee or director | 0.3 | $0 |
| JUSTIN WORRELL | DIRECTOR Trustee or director | 0.3 | $0 |
| HEATHER LOHMAN | DIRECTOR Trustee or director | 0.3 | $0 |
| LISSE KRAVETZ | DIRECTOR Trustee or director | 0.3 | $0 |
| ANDY LUBASH | SECRETARY/TREASURER Trustee or director, Officer | 0.3 | $0 |
| DAVID PADRON | DIRECTOR Trustee or director | 0.3 | $0 |
| TED CRAWFORD | DIRECTOR Trustee or director | 0.3 | $0 |
| KRIS GIARDINO | DIRECTOR Trustee or director | 0.3 | $0 |
| CHARLIE VANCE | DIRECTOR Trustee or director | 0.3 | $0 |
| GORDON BERGER | DIRECTOR Trustee or director | 0.3 | $0 |
| HART BROWN | DIRECTOR Trustee or director | 0.3 | $0 |
990 for the year ended December 31, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KERRY BROOKS | PRESIDENT AND CEO Officer | 40 | $335,396 | $36,340 |
| TODD BAILEY | VP OF INFORMATION TECHNOLO Highest-paid employee | 40 | $190,613 | $0 |
| ASHLEY MARTINEZ | VP OF OPERATIONS Highest-paid employee | 40 | $160,565 | $0 |
| JANE MCCOGGINS | VP OF COMMUNICATIONS Highest-paid employee | 36 | $139,861 | $0 |
| JOHNATHAN BAILEY | NET DEVELOPER Highest-paid employee | 40 | $113,328 | $0 |
| JOSH ARROYO | FINANCE & COMPLIANCE MANAG Highest-paid employee | 40 | $104,054 | $0 |
| LLOYD E PETE FLEMING | DIRECTOR Trustee or director | 0.3 | $11,800 | $0 |
| ROBERT GROSS | DIRECTOR Trustee or director | 0.3 | $11,800 | $0 |
| BETTY PATTERSON | DIRECTOR Trustee or director | 0.3 | $10,800 | $0 |
| JAY MORGAN | DIRECTOR Trustee or director | 0.3 | $10,300 | $0 |
| WAYNE QUIGG | DIRECTOR Trustee or director | 0.3 | $8,800 | $0 |
| MICHAEL METZ | DIRECTOR Trustee or director | 0.3 | $3,500 | $0 |
| DINDI DEANGELO | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DALE HAGEMAN | CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| BILL MANESS | IMMEDIATE PAST CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| STEVE POLITIS | VICE CHAIR Trustee or director, Officer | 0.3 | $0 | $0 |
| KATHY LIVELY | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| TODD COHN | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| NORMAN PAUL | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| ALLISON JONES | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DAN MCHENRY | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| HEATHER LOHMAN | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| LISSE KRAVETZ | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| ANDY LUBASH | SECRETARY/TREASURER Trustee or director, Officer | 0.3 | $0 | $0 |
| DAVID PADRON | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| TED CRAWFORD | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| KRIS GIARDINO | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| CHARLIE VANCE | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| GORDON BERGER | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| HART BROWN | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
990 for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KERRY BROOKS | PRESIDENT AND CEO Officer | 40 | $324,333 | $35,597 |
| TODD BAILEY | VP OF INFORMATION TECHNOLO Highest-paid employee | 40 | $185,929 | $0 |
| ASHLEY MARTINEZ | VP OF OPERATIONS Highest-paid employee | 40 | $152,842 | $0 |
| JANE MCCOGGINS | VP OF COMMUNICATIONS Highest-paid employee | 36 | $136,237 | $0 |
| JOHNATHAN BAILEY | NET DEVELOPER Highest-paid employee | 40 | $110,005 | $0 |
| JOSH ARROYO | FINANCE & COMPLIANCE MANAGER Highest-paid employee | 40 | $100,651 | $0 |
| ROBERT GROSS | DIRECTOR Trustee or director | 0.3 | $10,500 | $0 |
| JAY MORGAN | DIRECTOR Trustee or director | 0.3 | $10,000 | $0 |
| LLOYD E PETE FLEMING | DIRECTOR Trustee or director | 0.3 | $9,500 | $0 |
| WAYNE QUIGG | DIRECTOR Trustee or director | 0.3 | $9,500 | $0 |
| BETTY PATTERSON | DIRECTOR Trustee or director | 0.3 | $5,500 | $0 |
| BRITT LANDRUM | IMMEDIATE PAST CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| DALE HAGEMAN | VICE CHAIR Trustee or director, Officer | 0.3 | $0 | $0 |
| BILL MANESS | CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| STEVE POLITIS | SEC / TREASURER Trustee or director, Officer | 0.3 | $0 | $0 |
| KATHY LIVELY | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| TODD COHN | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| NORMAN PAUL | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| ALLISON JONES | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DAN MCHENRY | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| HEATHER LOHMAN | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| LISSE KRAVETZ | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| ANDY LUBASH | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DAVID PARDON | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| JOE MAUCERI | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 650 S SHACKLEFORD RD STE 314, LITTLE ROCK, AR 72211-3562
- In care of
- % REGIS CANNY
- Principal officer (990 for 2025)
- KERRY BROOKS, 650 S SHACKLEFORD SUITE 314, LITTLE ROCK, AR 72211
- Signed the 990
- KERRY BROOKS, PRESIDENT/CEO
- Phone
- (501) 219-2045
- Website
- WWW.ESAC.ORG
- Return prepared by
- ERWIN & COMPANY PA
Mission
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.
Program accomplishments
- THE EMPLOYER SERVICES ASSURANCE CORPORATION ACTED AS THE STANDARD-SETTING AND ENFORCEMENT BODY FOR THE VOLUNTARY ACCREDITATION OF 40 FIRMS ENGAGED IN THE PROFESSIONAL EMPLOYER ORGANIZATION INDUSTRY.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1935343
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,617,740
- Income (IRS master file)
- $2,820,001
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,820,001 | $2,864,515 | $1,617,740 | XML |
| 990 | December 2024 | $2,897,630 | $2,744,085 | $1,880,586 | IRS |
| 990 | December 2023 | $2,977,873 | $2,618,850 | $2,041,883 | XML |
| 990 | December 2022 | $3,062,079 | $2,752,064 | $2,143,029 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-1935343).
Questions about EMPLOYER SERVICES ASSURANCE CORPORATION
- What is the EIN of EMPLOYER SERVICES ASSURANCE CORPORATION?
- The employer identification number (EIN) of EMPLOYER SERVICES ASSURANCE CORPORATION is 52-1935343.
- Is EMPLOYER SERVICES ASSURANCE CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1996.
- Are donations to EMPLOYER SERVICES ASSURANCE CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does EMPLOYER SERVICES ASSURANCE CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of EMPLOYER SERVICES ASSURANCE CORPORATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMPLOYER SERVICES ASSURANCE CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of EMPLOYER SERVICES ASSURANCE CORPORATION?
- The 990 for the year ended December 31, 2025 names KERRY BROOKS.
- Who are the officers and directors of EMPLOYER SERVICES ASSURANCE CORPORATION?
- The 990 for the year ended December 31, 2025 lists 27 people; 11 received compensation from the organization, the highest $335,917 (KERRY BROOKS, PRESIDENT AND CEO).
- How much revenue does EMPLOYER SERVICES ASSURANCE CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,820,001, expenses of $2,864,515 and total assets of $1,617,740 at year end.
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