AMERICAN PAYROLL INSTITUTE INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: AMERICAN PAYROLL INSTITUTE INC (EIN 13-3124063)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-11-14
IRS object ID: 201723189349313672
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-11-14T19:51:28-06:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	131517563	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LOEB & TROPER LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	655 THIRD AVENUE 12TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10017	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	133124063	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN PAYROLL INSTITUTE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	2102264600	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	660 NORTH MAIN AVENUE NO 100	AddressLine1Txt
City	SAN ANTONIO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78205	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DANIEL J MADDUX	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2102264600	PhoneNum
Signature	2017-11-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AARON SHAPIRO	PreparerPersonNm
PTIN	P01333816	PTIN
Phone	2128674000	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	38.98.118.70	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-11-14	IPDt
IP Tm	17:16:12	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	D7076C0EC39B17C3336BFEA465ABF20A32036F2A	AtSubmissionCreationDeviceId
At Submission Filing Device Id	73A2BDB4DEE3E1301F7FB9DCBA9193E2BC5F7900	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN PAYROLL ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	DANIEL J MADDUX	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	660 NORTH MAIN AVENUE NO 100	AddressLine1Txt
City	SAN ANTONIO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78205	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,535,921	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.AMERICANPAYROLL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1982	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	AMERICAN PAYROLL INSTITUTE, INC PROVIDES MEMBERSHIP SERVICES INCLUDING PUBLICATIONS, LOBBYING AND THE DISSEMINATION OF PRINTING AND OTHER MATERIAL PROMOTING THE PAYROLL PROFESSION.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	103	TotalEmployeeCnt
Total Volunteers	700	TotalVolunteersCnt
Total Gross UBI	$1,235,435	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$341,462	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,993,115	PYContributionsGrantsAmt
CY Contributions Grants	$4,982,604	CYContributionsGrantsAmt
PY Program Service Revenue	$3,487,491	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,164,918	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$1,293,214	PYOtherRevenueAmt
CY Other Revenue	$1,388,399	CYOtherRevenueAmt
PY Total Revenue	$9,773,820	PYTotalRevenueAmt
CY Total Revenue	$9,535,921	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,468,336	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,349,522	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,652,671	PYOtherExpensesAmt
CY Other Expenses	$2,731,225	CYOtherExpensesAmt
PY Total Expenses	$7,121,007	PYTotalExpensesAmt
CY Total Expenses	$8,080,747	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,652,813	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,455,174	CYRevenuesLessExpensesAmt
Total Assets BOY	$33,253,778	TotalAssetsBOYAmt
Total Assets EOY	$33,660,942	TotalAssetsEOYAmt
Total Liabilities BOY	$4,466,875	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,419,991	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$28,786,903	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$29,240,951	NetAssetsOrFundBalancesEOYAmt
Mission	MEMBERSHIP AND RELATED SERVICES FOR PAYROLL PROFESSIONALS INCLUDING MAGAZINES, NEWSLETTERS, CHAPTER RELATIONS, SALES OF EDUCATIONAL BOOKS AND MATERIALS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	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.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	106	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	103	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BARBARA VANDER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2102264600	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	660 NORTH MAIN AVENUE STE 100	AddressLine1Txt
City	SAN ANTONIO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78205	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
DANIEL J MADDUX
EXECUTIVE DIRECTOR	11.50	28.50	Yes (X)	Yes (X)	$600,683	$1,115,555	$256,111
JAMES PAILLE
PRESIDENT	10.80	4.80	Yes (X)	Yes (X)	$9,838	$2,260	$0
SONDRA DOUGHERTY
PRESIDENT-ELECT	6.80	3.50	Yes (X)	Yes (X)	$1,650	$1,430	$0
BARBARA YOUNGMAN
PAST PRESIDENT	6.80	3.50	Yes (X)	Yes (X)	$38,513	$0	$0
KAREN SALEMI
TREASURER	4.80	6.80	Yes (X)	Yes (X)	$1,650	$14,175	$0
IRENE CHAPMAN
SECRETARY	7.80	6.70	Yes (X)	Yes (X)	$2,400	$10,500	$0
SUSAN DARRING
CORPORATE MEMBER ADVISOR	4.80	2.00	Yes (X)	Yes (X)	$1,650	$0	$0
BRENT GOW
BOARD MEMBER	4.20	2.00	Yes (X)		$1,650	$715	$0
EMILY ROOK
BOARD MEMBER	4.20	2.00	Yes (X)		$1,650	$35,700	$0
KATHY SANTHOUSE
BOARD MEMBER	4.20	2.00	Yes (X)		$1,650	$0	$0
LINDA OBERTIN
BOARD MEMBER	4.20	2.00	Yes (X)		$0	$0	$0
EMILY LINDSAY
BOARD MEMBER	6.80	3.30	Yes (X)		$1,650	$800	$0
DEBORAH VIERS TRAYLOR
BOARD MEMBER	10.80	4.80	Yes (X)		$1,650	$0	$0
TAMMY TRASCHER
CHIEF OPERATING OFFICER	7.60	32.40			$58,726	$250,360	$36,839	Yes (X)
EILEEN GAUGHRAN
SR. DIR OF COMMUNICATION	16.00	24.00			$69,543	$105,333	$27,280	Yes (X)
MICHAEL O'TOOLE ESQ
SR. DIR OF PUBLICATION	9.20	30.80			$56,629	$189,585	$41,908	Yes (X)
ROBERT WAGNER
SR. DIR OF CERTIFICATION	14.00	26.00			$61,746	$114,672	$33,418	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$911,278	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,841,085	TotReportableCompRltdOrgAmt
Total Other Compensation	$395,556	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
APTIFY CORPORATION
7900 WESTPARK DRIVE STE A525	MCLEAN	VA	22102	SOFTWARE CONSULTANT	$316,934
ADVANCED COMPUTER TECHNOLOGY
PO BOX 624	FOREST HILL	MD	21050	COMPUTER CONSULTANT	$310,253
BKG HOLDINGS LLC
600 NORTH CASSADY AVENUE	COLUMBUS	OH	43219	AUDIO/VISUAL	$278,423
YNIE LLC
6380 SOUTH VALLEY VIEW BOULEVARD	LAS VEGAS	NV	89118	CATERER	$152,208
INFORMATION TECHNOLOGY ADVISORY GROUP
6852 SIGNATURE CIRCLE	ALEXANDRIA	VA	22310	IT CONSULTANT	$151,479

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt
Membership Dues	$4,205,630	MembershipDuesAmt
All Other Contributions	$776,974	AllOtherContributionsAmt
Total Contributions	$4,982,604	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EDUCATIONAL PROGRAMS	Desc
Business	611710	BusinessCd
Total Revenue Column	$3,164,918	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,164,918	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,164,918	TotalProgramServiceRevenueAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,877	TotalRevenueColumnAmt
Exclusion	$39,877	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADVERTISING	Desc
Business	541800	BusinessCd
Total Revenue Column	$1,235,435	TotalRevenueColumnAmt
Unrelated Business Revenue	$1,235,435	UnrelatedBusinessRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$113,087	TotalRevenueColumnAmt
Exclusion	$113,087	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,348,522	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,535,921	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,164,918	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,235,435	UnrelatedBusinessRevenueAmt
Exclusion	$152,964	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$989,463	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,973,637	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$328,203	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$536,623	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$521,596	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,061	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$64,000	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$587,343	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$172,158	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$183,018	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$337,320	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$19,725	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$221,176	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$590,038	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$25,701	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$26,804	TotalAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$496,881	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,080,747	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,084,627	BOYAmt
EOY	$1,843,459	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$10,547	BOYAmt
EOY	$267,850	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$12,865	BOYAmt
EOY	$14,631	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$254,539	BOYAmt
EOY	$526,625	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$629,631	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$540,238	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$85,038	BOYAmt
EOY	$89,393	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$15,968,162	BOYAmt
EOY	$17,685,415	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$14,838,000	BOYAmt
EOY	$13,233,569	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$33,253,778	BOYAmt
EOY	$33,660,942	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,915,503	BOYAmt
EOY	$2,090,620	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,551,372	BOYAmt
EOY	$2,243,378	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$85,993	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,466,875	BOYAmt
EOY	$4,419,991	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$28,786,903	BOYAmt
EOY	$29,240,951	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$28,786,903	BOYAmt
EOY	$29,240,951	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$33,253,778	BOYAmt
EOY	$33,660,942	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,455,174	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$1,001,126	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$4,252,137	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$2,378	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$2,378	NonDeductibleLbbyngPltclTotAmt
Taxable	$2,378	TaxableAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$629,631	OtherCostOrOtherBasisAmt
Depreciation	$540,238	DepreciationAmt
Book Value	$89,393	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$89,393	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE FROM RELATED PARTIES	Desc
Book Value	$13,233,569	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$13,233,569	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	UBIT PROVISION	Desc
Amt	$85,993	Amt

Field	Value	IRS element (for citing)
Total Liability	$85,993	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$22,256,801	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$12,720,880	OtherRevenueAmt
Revenue Not Reported	$12,720,880	RevenueNotReportedAmt
Revenue Subtotal	$9,535,921	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,535,921	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$21,157,620	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$13,076,873	OtherExpensesIncludedAmt
Expenses Not Reported	$13,076,873	ExpensesNotReportedAmt
Expenses Subtotal	$8,080,747	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,080,747	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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, 2013 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	REVENUE OF RELATED ORGANIZATIONS 12,720,880.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	EXPENSE OF RELATED ORGANIZATIONS 13,076,873.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DANIEL J MADDUX
EXECUTIVE DIRECTOR	$469,108	$885,742	$72,200	$126,351	$59,375	$103,462	$48,796	$195,184	$2,426	$9,705	$651,905	$1,320,444	$0	$0
TAMMY TRASCHER
CHIEF OPERATING OFFICER	$41,801	$176,312	$12,339	$53,982	$4,586	$20,066	$4,915	$25,805	$979	$5,140	$64,620	$281,305	$0	$0
EILEEN GAUGHRAN
SR. DIR OF COMMUNICATION	$54,553	$85,576	$7,538	$9,423	$7,452	$10,334	$8,345	$12,517	$2,567	$3,851	$80,455	$121,701	$0	$0
MICHAEL O'TOOLE ESQ
SR. DIR OF PUBLICATION	$46,692	$157,198	$4,062	$13,292	$5,875	$19,095	$5,974	$23,894	$2,408	$9,632	$65,011	$223,111	$0	$0
ROBERT WAGNER
SR. DIR OF CERTIFICATION	$50,077	$92,115	$9,269	$17,919	$2,400	$4,638	$6,413	$14,965	$3,612	$8,428	$71,771	$138,065	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 4B	DANIEL MADDUX, EXECUTIVE DIRECTOR, HAS A NONQUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $212,180 IN 2016.
PART I, LINE 7	THE EXECUTIVE COMMITTEE OF THE BOARD MEETS ANNUALLY TO EVALUATE THE PERFORMANCE OF KEY MANAGEMENT OFFICIALS AND DETERMINE THEIR BONUSES.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 15	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.
FORM 990, PART VI, SECTION C, LINE 19	THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	WRITE OFF OF "DUE TO RELATED ENTITIES" FROM DISSOLVED ENTITY -1,001,126.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
API FUND FOR PAYROLL EDUCATION INC
660 N MAIN STE 100	SAN ANTONIO	TX	78205	742751291	PAYROLL EDUCATION	TX	501(C)(3)	LINE 10	API INC	Yes (1)
API EDUCATION TRUST
660 N MAIN STE 100	SAN ANTONIO	TX	78205	133504192	PAYROLL EDUCATION	NY	501(C)(3)	LINE 12A, I	API INC	Yes (1)
API PROPERTIES INC
660 N MAIN STE 100	SAN ANTONIO	TX	78205	742939641	TITLE-HOLDING COMPANY	TX	501(C)(2)		API INC	Yes (1)
API DC PROPERTIES INC
660 N MAIN STE 100	SAN ANTONIO	TX	78025	204747722	TITLE-HOLDING COMPANY	DC	501(C)(2)		API INC	Yes (1)
GLOBAL PAYROLL MANAGEMENT INSTITUTE
660 N MAIN STE 100	SAN ANTONIO	TX	78025	472843695	PAYROLL EDUCATION	DC	501(C)(6)		API INC	Yes (1)
API NEVADA PROPERTIES INC
660 N MAIN STE 100	SAN ANTONIO	TX	78025	200274482	TITLE-HOLDING COMPANY	NV	501(C)(2)		API INC	Yes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	APA SERVICES INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	660 N MAIN STE 100	AddressLine1Txt
City	SAN ANTONIO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78205	ZIPCd

Field	Value	IRS element (for citing)
EIN	134195913	EIN
Primary Activities	CATERING AND RENTALS	PrimaryActivitiesTxt
Legal Domicile State	DE	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Entity Type	C	EntityTypeTxt
Share Of Total Income	$704,533	ShareOfTotalIncomeAmt
Share Of EOY Assets	$52,754	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	APA SERVICES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	O	TransactionTypeTxt
Involved	$652,182	InvolvedAmt
Method Of Amount Determination	COST	MethodOfAmountDeterminationTxt