2025-11-07T13:49:03+00:00 2024-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-01-01 742751291 API Fund for Payroll Education APIF 2102264600 660 NORTH MAIN AVENUE 100 San Antonio TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 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 11882334 false X WWW.Payroll.org X 1994 TX TO INSTRUCT AND EDUCATE ABOUT SOUND PAYROLL MANAGEMENT PRACTICES AND CURRENT LAWS AND REGULATIONS. 10 9 122 600 87675 0 9842671 11081672 282 869308 800380 10711979 11882334 0 0 7216375 7558379 0 435315 5654307 5000866 12870682 12559245 -2158703 -676911 14735337 14208789 1538226 1688589 13197111 12520200 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 8102049 11081672 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. 8102049 true false 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 false false true false false true false true 0 0 122 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 false true false false false true true true false 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 2437635 226447 184830 GINNETTE CLARK President-Elect 0.0 1.4 X X 1200 2400 0 JAMES BOLEK President 0.0 1.4 X X 0 1547 0 BARBARA YOUNGMAN Director 0.0 1.3 X 0 1200 0 DEBORAH VIERS TRAYLOR Director 0.0 1.3 X 0 1200 0 EMILY LINDSAY Director 0.0 1.4 X 0 1200 0 JAMES PAILLE Corporate Member Advisor 0.0 1.4 X 0 1200 0 LUANNE BROWN Director 0.7 1.7 X 0 1200 0 REBECCA HARSHBERGER Director 0.6 1.4 X 3200 4400 0 STEPHANIE SALAVEJUS Director 0.0 1.4 X 0 1200 0 KAREN SALEMI Treasurer 4.4 1.4 X 18225 19425 0 SONDRA DOUGHERTY Secretary 0.0 1.4 X 0 1800 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 30.0 10.0 X 124889 41630 36800 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 3.0 37.0 X 12956 159787 20669 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 36.0 4.0 X 181837 20204 40958 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 10.8 29.2 X 116901 110092 34710 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 5.2 34.8 X 21313 142631 42796 MICHAEL SAVELLI CHIEF OPERATING OFFICER 27.6 12.4 X 179073 80453 10909 TAMMY TRASCHER EXECUTIVE ADVISOR 20.6 19.4 X 92629 250441 48732 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 28.0 12.0 X 117718 50451 44583 ALICE JACOBSOHN DIRECTOR OF GOVERNMENT RELATIONS 2.4 37.6 X 7196 112744 22342 KATHLEEN BURKE FINANCIAL CONTROLLER 36.0 4.0 X 123646 13738 24316 LAUREL SERRA DIRECTOR OF EDUCATION SERVICES 39.6 0.4 X 113570 1147 38232 NATHAN NORTH DIRECTOR OF STRATEGIC INITIATIVES 38.8 1.2 X 111455 3447 10634 3663443 1249984 560511 9 false true false 0 0 Education & Training 611600 6805540 6805540 Annual Congress 611600 3342982 3342982 Exhibit Booths 611600 933150 933150 0 0 0 0 11081672 282 282 4650 4650 0 4650 4650 0 0 0 Sponsorship 900099 639904 639904 Advertising 541800 87675 87675 Miscellaneous 900099 68151 68151 0 0 0 0 795730 11882334 11081672 87675 712987 3618041 2392410 1102839 122792 1888584 1248816 575672 64096 413807 273628 126135 14044 1637947 996434 590370 51143 67645 36266 31379 115789 115789 371138 358574 11304 1260 38253 25295 11660 1298 124312 82197 37895 4220 458003 176144 256181 25678 1192914 1108118 76404 8392 235997 150696 68210 17091 2277235 1162664 989270 125301 4047 4047 115533 90807 24726 0 0 0 0 12559245 8102049 4021881 435315 5667538 21933 1110527 1734028 1845486 0 0 0 0 33484 53858 348468 389148 9390898 9062039 282225 328859 0 0 6669594 10458978 14735337 14208789 268691 396592 1166621 1198651 0 0 21007 25263 81907 68083 1538226 1688589 X 13197111 12520200 13197111 12520200 14735337 14208789 -676911 0 X false true true false X 0 5911112 6833487 9302300 9842671 11081672 42971242 0 0 0 5911112 6833487 9302300 9842671 11081672 42971242 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42971242 2850 7250 4725 10550 4932 30307 0 2850 7250 4725 10550 4932 30307 88450 289157 211597 220941 61997 872142 480737 599039 1368909 625758 708055 3782498 6483149 7728933 10887531 10699920 11856656 47656189 0.90169 0.91124 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - 74073.0, COLUMN B - 52902.0, COLUMN C - 719249.0, COLUMN D - 80330.0, COLUMN E - 68151.0, COLUMN F - 994705.0; DESCRIPTION - SPONSORSHIP, COLUMN A - 406664.0, COLUMN B - 546137.0, COLUMN C - 649660.0, COLUMN D - 545428.0, COLUMN E - 639904.0, COLUMN F - 2787793.0; 9269903 9062039 207864 120995 120995 328859 INTERCOMPANY RECEIVABLES 10366443 RIGHT-OF-USE ASSETS - FINANCE LEASES 92535 10458978 Federal Income Taxes LONG TERM FINANCE LEASE LIABILITIES 68083 68083 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 false false false false true false DANIEL J MADDUX EXECUTIVE DIRECTOR 1552589 144228 512254 47587 372792 34632 162088 15057 7032 653 2606755 242157 0 0 EILEEN GAUGHRAN CHIEF PROFESSIONAL DEVELOPMENT OFFICER 104989 98875 11276 10619 636 598 14070 13250 3806 3584 134777 126926 0 0 CURTIS TATUM SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE 11796 145483 1061 13089 99 1215 1550 19119 0 0 14506 178906 0 0 TAMMY TRASCHER EXECUTIVE ADVISOR 91738 248033 0 0 891 2408 11083 29964 2075 5610 105787 286015 0 0 MICHAEL SAVELLI CHIEF OPERATING OFFICER 129663 58255 48495 21787 915 411 0 0 7527 3382 186600 83835 0 0 DANIEL DYCUS SENIOR DIRECTOR OF EDUCATION SERVICES 170534 18948 10196 1133 1107 123 22357 2484 14505 1612 218699 24300 0 0 LAURA LOUGH SENIOR DIRECTOR OF PUBLICATIONS 19740 132106 1450 9700 123 825 2639 17660 2925 19572 26877 179863 0 0 ZACK WRIGHT SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION 104190 44653 13405 5745 123 53 14826 6354 16382 7021 148926 63826 0 0 CHRISSY MESLENER SENIOR DIRECTOR OF MARKETING 113566 37856 10613 3537 710 237 15512 5171 12088 4029 152489 50830 0 0 KATHLEEN BURKE FINANCIAL CONTROLLER 114056 12673 8578 953 1012 112 14968 1663 6917 768 145531 16169 0 0 LAUREL SERRA DIRECTOR OF EDUCATION SERVICES 106679 1078 6743 68 148 1 14680 149 23169 234 151419 1530 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. 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 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. PART VI, SECTION B LINE 12 THE PARENT ORGANIZATION'S BOARD OF DIRECTORS SIGNS ANNUAL CONFLICT OF INTEREST FORMS. 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