2022-11-04T12:46:03-05:00 2021-12-31 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2021-01-01 133124063 American Payroll Institute Inc % KATHLEEN BURKE AMER 2102264600 660 North Main Avenue Suite 100 San Antonio TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 2102264600 2022-11-15 true Daniel Maddux 999009999 Aaron Shapiro P01333816 2128674000 2 2021 2022-09-23 18:48:47Z American Payroll Association DANIEL J MADDUX 660 North Main Avenue San Antonio TX 78205 11952321 false X WWW.AMERICANPAYROLL.ORG X 1982 NY PROVIDES SERVICES INCLUDING PUBLICATIONS, LOBBYING AND THE DISSEMINATION OF PRINTING, PROFESSIONAL CERTIFICATION AND OTHER MATERIAL PROMOTING THE PAYROLL PROFESSION. 10 9 116 600 1068902 0 4676869 5867761 3658900 3966756 391198 604574 1626216 1513230 10353183 11952321 0 0 0 0 3121752 3957081 0 0 0 3258394 2929230 6380146 6886311 3973037 5066010 50031255 40803179 7019011 8982203 43012244 31820976 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 0 3966756 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. 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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 Maddux Executive Director 71643 1122409 37075 580840 17306 271116 16249 254562 921 14425 143194 2243352 Tammy Trascher Chief Operating Officer 80510 192404 46897 112075 1885 4506 9440 22560 2159 5159 140891 336704 Curtis Tatum In-House Legal Counsel 115544 11427 24240 2398 219 22 16777 1660 156780 15507 Eileen Gaughran Sr. Dir of Communication 71420 107129 17034 25551 509 765 10654 15981 2883 4325 102500 153751 Robert Wagner Sr. Dir of Certification 48136 112317 11267 26289 307 715 7314 17065 4535 10581 71559 166967 Scott Wilson Director GPMI 330 113685 56 19244 1 233 65 22217 452 155379 Zack Wright Director of Technology 22181 101047 6000 27333 25 111 3482 15860 2721 12395 34409 156746 Chrissy Meslener Director of Marketing 6295 111699 1325 23503 20 361 960 17029 1189 21093 9789 173685 Barbara Vander Director of Financial Services 4983 108734 2015 43973 104 2264 866 18899 662 14454 8630 188324 Laura Lough Director of Publications 86625 14422 19358 3222 284 47 13927 2319 18816 3133 139010 23143 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS VARIES AND IS INCLUDED IN TAXABLE WAGES. TAX GROSS UPS ARE PRIMARILY FOR THE EXECUTIVE DIRECTOR'S ANNUAL BONUS AND OTHER FRINGES. HOUSING ALLOWANCE IS FOR EXECUTIVE DIRECTOR AND IS INCLUDED IN TAXABLE WAGES. HEALTH CLUBS VARIES AND IS INCLUDED IN EMPLOYEES TAXABLE INCOME. SCHEDULE J, PART I, LINE 1B THERE IS AN INFORMAL POLICY AND ALL ITEMS HAVE TO BE APPROVED BY EXECUTIVE TEAM BEFORE EXPENSES ARE INCURRED. THERE IS NOT A HIGH LEVEL OF USAGE AND they ARE HANDLED BY A CASE BY CASE BASIS. SCHEDULE J, PART I, LINE 4B DANIEL J. MADDUX, EXECUTIVE DIRECTOR, HAS A NON-QUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $238,811 IN 2021. FORM 990, PART VI, SECTION B, LINE 11B 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, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY AND BONUS IS 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 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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