2018-11-13T19:52:09-06:00 2017-12-31 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2017-01-01 133124063 AMERICAN PAYROLL INSTITUTE INC AMER 2102264600 660 NORTH MAIN AVENUE NO 100 SAN ANTONIO TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 2102264600 2018-11-13 1 AARON SHAPIRO P01333816 2128674000 64.22.227.161 2018-11-13 19:17:39 ES P 4275C7E7C8129915C35F764424C97B97C01C68F2 988419C5643A1C0877F6823E03E3852E0B43B763 2017 2019-02-21 02:37:17Z AMERICAN PAYROLL ASSOCIATION DANIEL J MADDUX 660 NORTH MAIN AVENUE NO 100 SAN ANTONIO TX 78205 9413341 0 X WWW.AMERICANPAYROLL.ORG X 1982 TX AMERICAN PAYROLL INSTITUTE, INC PROVIDES MEMBERSHIP SERVICES INCLUDING PUBLICATIONS, LOBBYING AND THE DISSEMINATION OF PRINTING AND OTHER MATERIAL PROMOTING THE PAYROLL PROFESSION. 13 9 91 700 1491436 -141921 4982604 4718022 3164918 3203733 0 0 1388399 1491586 9535921 9413341 0 0 0 0 5349522 4666979 0 0 0 2731225 2413238 8080747 7080217 1455174 2333124 33660942 36345483 4419991 4771408 29240951 31574075 MEMBERSHIP AND RELATED SERVICES FOR PAYROLL PROFESSIONALS INCLUDING MAGAZINES, NEWSLETTERS, CHAPTER RELATIONS, SALES OF EDUCATIONAL BOOKS AND MATERIALS. 0 0 MEMBERSHIP SERVICES INCLUDING HOT LINE AND REFERRALS TO OVER 20,000 MEMBERS ACROSS THE US. CERTIFICATION PROGRAMS FOR BASIC AND ADVANCED PAYROLL KNOWLEDGE. PROVIDE EDUCATIONAL MATERIALS AS A BENEFIT FOR MEMBERSHIP INCLUDING EMAGAZINES, ENEWSLETTERS, PAYROLL CURRENTLY BI-WEEKLY SUBSCRIPTION, MONTHLY MAGAZINE. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 109 0 91 1 1 1 0 0 0 0 0 X 13 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 0 0 NY X BARBARA VANDER 2102264600 660 NORTH MAIN AVENUE STE 100 SAN ANTONIO TX 78205 DANIEL J MADDUX EXECUTIVE DIRECTOR 8.00 32.00 X X 379060 1516244 388210 SONDRA DOUGHERTY PRESIDENT 3.50 6.81 X X 9489 0 0 JOHN RAGUZ PRESIDENT-ELECT 3.50 6.80 X X 1650 550 0 KAREN SALEMI TREASURER 6.80 4.80 X X 1650 13500 0 SUSAN DARRING CORPORATE MEMBER ADVISOR 2.00 4.80 X X 1650 0 0 IRENE CHAPMAN SECRETARY 6.70 7.80 X X 2400 10500 0 JAMES PAILLE PAST PRESIDENT 4.80 10.80 X X 32061 0 0 BRENT GOW BOARD MEMBER 2.00 4.20 X 1650 2860 0 EMILY LINDSAY BOARD MEMBER 3.30 6.80 X 1650 0 0 LINDA OBERTIN BOARD MEMBER 2.00 4.20 X 0 0 0 EMILY ROOK BOARD MEMBER 2.00 4.20 X 1650 22300 0 DEBORAH VIERS TRAYLOR BOARD MEMBER 4.80 10.80 X 1650 0 0 BARBARA YOUNGMAN BOARD MEMBER 3.50 6.80 X 1650 0 0 TAMMY TRASCHER CHIEF OPERATING OFFICER 6.00 34.00 X 51090 268220 41119 EILEEN GAUGHRAN SR. DIR OF COMMUNICATION 16.00 24.00 X 71070 106605 28889 MICHAEL O'TOOLE ESQ SR. DIR OF PUBLICATION 8.00 32.00 X 50032 200129 43040 ROBERT WAGNER SR. DIR OF CERTIFICATION 12.00 28.00 X 48953 114223 34711 657355 2255131 535969 1 0 1 0 PRG NEVADA INCORPORATED 6050 SOUTH VALLEY VIEW BOULEVARD LAS VEGAS NV 89118 LIGHTING 605905 BKG HOLDINGS LLC 600 NORTH CASSADY AVENUE COLUMBUS OH 43219 AUDIO/VISUAL 326705 ROYLE PRINTING COMPANY 745 SOUTH BIRD STREET SUN PRAIRE WI 53590 PRINTING 271684 APTIFY CORPORATION 7901 JONES BRANCH DRIVE SUITE 500 TYSONS CORNER VA 22102 SOFTWARE CONSULTANT 267415 YNIE LLC 6380 SOUTH VALLEY VIEW BOULEVARD LAS VEGAS NV 89118 CATERER 242463 16 4059657 658365 4718022 EDUCATIONAL PROGRAMS 611710 3203733 3203733 3203733 ADVERTISING 541800 1491436 1491436 MISCELLANEOUS INCOME 900099 150 150 1491586 9413341 3203733 1491436 150 966114 2720248 306165 125292 549160 15816 345 487058 153436 610155 244505 64996 194260 450970 2292 TAX PROVISION 43338 146067 7080217 1843459 1147525 267850 411686 14631 8315 526625 569353 632079 542531 89393 89548 17685415 20229046 13233569 13890010 33660942 36345483 2090620 1116916 2243378 2516998 85993 1137494 4419991 4771408 X 29240951 31574075 29240951 31574075 33660942 36345483 2333124 0 X X 0 1 X 1 0 0 0 0 4059657 2270 2270 2270 632079 542531 89548 89548 DUE FROM RELATED PARTIES 13890010 13890010 UBIT PROVISION 116744 DEFERRED COMPENSATION 1020750 1137494 X 23634332 14220991 14220991 9413341 0 9413341 22134501 15054284 15054284 7080217 0 7080217 PART X, LINE 2: AMERICAN PAYROLL INSTITUTE, INC. HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2014 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ORGANIZATIONS 14,220,991. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSE OF RELATED ORGANIZATIONS 15,054,284. X X X X X 0 1 0 DANIEL J MADDUX EXECUTIVE DIRECTOR 271884 1087536 77566 310266 29610 118442 244452 131628 7884 4246 631396 1652118 0 0 TAMMY TRASCHER CHIEF OPERATING OFFICER 38104 200043 12816 67283 170 894 9720 22680 2616 6103 63426 297003 0 0 EILEEN GAUGHRAN SR. DIR OF COMMUNICATION 63178 94768 7758 11637 134 200 10736 10736 3708 3709 85514 121050 0 0 MICHAEL O'TOOLE ESQ SR. DIR OF PUBLICATION 45303 181211 4139 16556 590 2362 10500 19500 4564 8476 65096 228105 0 0 ROBERT WAGNER SR. DIR OF CERTIFICATION 43192 100781 5594 13053 167 389 8430 11641 6149 8491 63532 134355 0 0 PART I, LINE 4B DANIEL MADDUX, EXECUTIVE DIRECTOR, HAS A NONQUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $218,545 IN 2017. PART I, LINE 7 THE EXECUTIVE COMMITTEE OF THE BOARD MEETS ANNUALLY TO EVALUATE THE PERFORMANCE OF KEY MANAGEMENT OFFICIALS AND DETERMINE THEIR BONUSES. 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. ONCE ALL PARTIES ARE SATISFIED, THE 990 IS APPROVED FOR SUBMISSION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY AND BONUS IS REVIEWED BY AN INDEPENDENTLY ENGAGED ATTORNEY 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 LATEST REVIEW OCCURED IN 2017. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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