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CERTIFICATION PROGRAMS FOR BASIC AND ADVANCED PAYROLL KNOWLEDGE. PROVIDE EDUCATIONAL MATERIALS AS A BENEFIT FOR MEMBERSHIP INCLUDING EMAGAZINES, ENEWSLETTERS, PODCASTS, FREE EDUCATIONAL WEBINARS, PAYROLL CURRENTLY BI-WEEKLY SUBSCRIPTION, 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 J MADDUX EXECUTIVE DIRECTOR 49529 1188701 16000 384000 10944 262648 9552 229258 599 14381 86624 2078988 TAMMY TRASCHER CHIEF OPERATING OFFICER 65792 214174 0 0 1133 3690 0 0 1679 5465 68604 223329 EILEEN GAUGHRAN SR. DIR OF COMMUNICATION 73488 110233 0 0 556 834 0 0 2858 4287 76902 115354 ROBERT WAGNER SR. DIR OF CERTIFICATION 49750 116083 0 0 567 1322 0 0 4494 10486 54811 127891 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 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 $238,810 IN 2020. 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 DIRECTOR OF FINANCIAL SERVICES. BARRING OBJECTIONS OR QUESTIONS, THE 990 IS APPROVED FOR SUBMISSION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS CALCULATED UNDER A CONTRACT. AN INDEPENDENT CONSULTING FIRM IS ENGAGED TO GATHER COMPARABLE SALARY TO PRESENT TO AN EXECUTIVE COMPENSATION COMMITTEE. THE STUDY IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD OF DIRECTORS. THE CONTRACTED COMPENSATION IS APPROVED ANNUALLY DURING THE WINTER BOARD MEETING. THE REVIEW LAST TOOK PLACE IN APRIL 2019. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. 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