AMERICAN PAYROLL INSTITUTE INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN PAYROLL INSTITUTE INC (EIN 13-3124063)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-06
- IRS object ID
- 201503109349300610
- Schema version
- 2014v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-06T07:57:29-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | 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 | 2014-01-01 | 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 | 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 | 2015-11-05 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | 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 | AddressLine1Txt |
| City | SAN ANTONIO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,963,363 | 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 | 9 | VotingMembersIndependentCnt |
| Total Employee | 105 | TotalEmployeeCnt |
| Total Volunteers | 687 | TotalVolunteersCnt |
| Total Gross UBI | $1,290,739 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$1,090,980 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,796,721 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,283,432 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,539,700 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,343,475 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,304,868 | PYOtherRevenueAmt |
| CY Other Revenue | $1,336,456 | CYOtherRevenueAmt |
| PY Total Revenue | $9,641,289 | PYTotalRevenueAmt |
| CY Total Revenue | $8,963,363 | 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 | $3,834,264 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,345,512 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,524,573 | PYOtherExpensesAmt |
| CY Other Expenses | $2,312,574 | CYOtherExpensesAmt |
| PY Total Expenses | $6,358,837 | PYTotalExpensesAmt |
| CY Total Expenses | $6,658,086 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,282,452 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,305,277 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,335,634 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,489,636 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,506,821 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,355,546 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,828,813 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,134,090 | 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 |
| Expense | $0 | ExpenseAmt |
| 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 | 0 | 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 | 105 | 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 | 9 | 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 | 0 | 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 | TX | 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 | AddressLine1Txt |
| City | SAN ANTONIO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78205 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 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 MADDUX | ||||||||
| EXECUTIVE DIRECTOR | 8.00 | 32.00 | Yes (X) | Yes (X) | $310,817 | $1,243,268 | $257,964 | |
| BRENT GOW | ||||||||
| PAST PRESIDENT | 4.80 | 10.80 | Yes (X) | Yes (X) | $1,500 | $5,720 | $0 | |
| DEBORAH VIERS TRAYLOR | ||||||||
| PRESIDENT | 3.50 | 6.80 | Yes (X) | Yes (X) | $1,500 | $3,710 | $0 | |
| BARBARA YOUNGMAN | ||||||||
| PRESIDENT-ELECT | 3.50 | 6.80 | Yes (X) | Yes (X) | $2,000 | $500 | $0 | |
| KAREN SALEMI | ||||||||
| TREASURER | 6.80 | 4.80 | Yes (X) | Yes (X) | $1,500 | $18,900 | $0 | |
| IRENE CHAPMAN | ||||||||
| SECRETARY | 6.70 | 7.80 | Yes (X) | Yes (X) | $2,900 | $18,200 | $0 | |
| SUSAN DARRING | ||||||||
| CORPORATE MEMBER ADVISOR | 2.00 | 4.80 | Yes (X) | Yes (X) | $1,500 | $0 | $0 | |
| MARGARET HOLMES | ||||||||
| BOARD MEMBER | 3.30 | 6.80 | Yes (X) | $1,000 | $0 | $0 | ||
| MICHAEL HALL | ||||||||
| BOARD MEMBER | 3.30 | 7.40 | Yes (X) | $1,500 | $0 | $0 | ||
| JAMES PAILLE | ||||||||
| BOARD MEMBER | 3.30 | 6.80 | Yes (X) | $2,065 | $0 | $0 | ||
| EMILY ROOK | ||||||||
| BOARD MEMBER | 11.00 | 6.80 | Yes (X) | $1,000 | $28,000 | $0 | ||
| KATHY SANTHOUSE | ||||||||
| BOARD MEMBER | 3.30 | 8.00 | Yes (X) | $1,500 | $0 | $0 | ||
| LINDA OBERTIN | ||||||||
| BOARD MEMBER | 3.30 | 7.40 | Yes (X) | $0 | $0 | $0 | ||
| CYNTHIA CICHOSZ | ||||||||
| VICE PRESIDENT | 2.00 | 4.20 | Yes (X) | $1,500 | $0 | $0 | ||
| MICHELLE GANZER | ||||||||
| VICE PRESIDENT | 2.70 | 4.80 | Yes (X) | $2,000 | $0 | $0 | ||
| EMILY LINDSAY | ||||||||
| VICE PRESIDENT | 2.00 | 4.20 | Yes (X) | $500 | $0 | $0 | ||
| SCOTT ANGEL | ||||||||
| VICE PRESIDENT | 2.00 | 4.20 | Yes (X) | $1,500 | $0 | $0 | ||
| JOHN RAGUZ | ||||||||
| VICE PRESIDENT | 2.00 | 4.20 | Yes (X) | $1,500 | $0 | $0 | ||
| ROGER SMITH | ||||||||
| VICE PRESIDENT | 2.10 | 4.20 | Yes (X) | $1,500 | $500 | $0 | ||
| LOIS FRIED | ||||||||
| VICE PRESIDENT | 2.00 | 4.20 | Yes (X) | $1,500 | $0 | $0 | ||
| JODI PARSONS | ||||||||
| VICE PRESIDENT | 2.00 | 4.20 | Yes (X) | $1,500 | $0 | $0 | ||
| TAMMY TRASCHER | ||||||||
| CHIEF OPERATING OFFICER | 6.00 | 34.00 | $42,199 | $221,545 | $37,749 | Yes (X) | ||
| EILEEN GAUGHRAN | ||||||||
| SR. DIRECTOR OF COMMUNICAT | 8.00 | 32.00 | $65,116 | $97,767 | $25,235 | Yes (X) | ||
| MICHAEL O'TOOLE ESQ | ||||||||
| SR. DIRECTOR OF PUBLICATIO | 16.00 | 24.00 | $45,862 | $183,449 | $45,712 | Yes (X) | ||
| ROBERT WAGNER | ||||||||
| SR. DIRECTOR OF CERTIFICATION AND PUBLIC RELATIONS | 12.00 | 28.00 | $45,239 | $109,040 | $34,922 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $538,698 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,930,599 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $401,582 | 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 |
|---|---|---|---|---|---|
| KELBER CATERING INCORPORATED | |||||
| 1301 SECOND AVENUE SOUTH | MINNEAPOLIS | MN | 55403 | CATERER | $449,342 |
| APTIFY CORPORATION | |||||
| 7900 WESTPARK DRIVE | TYSONS CORNER | VA | 22102 | SOFTWARE CONSULTANT | $379,230 |
| ROYLE PRINTING COMPANY | |||||
| 745 SOUTH BIRD STREET | SUN PRAIRE | WI | 53590 | PRINTING | $344,634 |
| ADVANCED COMPUTER TECHNOLOGY | |||||
| PO BOX 624 | FOREST HILL | MD | 21050 | COMPUTER CONSULTANT | $250,000 |
| LAYER3 COMMUNICATIONS TEXAS LLC | |||||
| DBA LAYER 3 COMMUNICATIONS LLC | SAN ANTONIO | TX | 78240 | PHONE SYSTEM | $224,340 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $3,606,463 | MembershipDuesAmt |
| All Other Contributions | $676,969 | AllOtherContributionsAmt |
| Total Contributions | $4,283,432 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATIONAL PROGRAMS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $3,343,475 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,343,475 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,343,475 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,843 | TotalRevenueColumnAmt |
| Exclusion | $33,843 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $1,290,739 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,290,739 | UnrelatedBusinessRevenueAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,874 | TotalRevenueColumnAmt |
| Exclusion | $11,874 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,302,613 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,963,363 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,343,475 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,290,739 | UnrelatedBusinessRevenueAmt |
| Exclusion | $45,717 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,636 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,691,117 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $669,602 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $949,816 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,341 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,707 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,000 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,582 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,108 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,383 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $867,878 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $678 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,678 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,334 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,415 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,490 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,151 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK CHARGES | Desc |
| Total | $333,170 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,658,086 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,465,891 | BOYAmt |
| EOY | $2,146,154 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,255 | BOYAmt |
| EOY | $243,370 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,027 | BOYAmt |
| EOY | $14,129 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,838 | BOYAmt |
| EOY | $188,750 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $618,117 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $519,166 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,441 | BOYAmt |
| EOY | $98,951 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,297,519 | BOYAmt |
| EOY | $9,903,743 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,817,663 | BOYAmt |
| EOY | $17,894,539 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,335,634 | BOYAmt |
| EOY | $30,489,636 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,401,092 | BOYAmt |
| EOY | $1,646,033 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,077,717 | BOYAmt |
| EOY | $2,709,513 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,012 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,506,821 | BOYAmt |
| EOY | $4,355,546 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,828,813 | BOYAmt |
| EOY | $26,134,090 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,828,813 | BOYAmt |
| EOY | $26,134,090 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,335,634 | BOYAmt |
| EOY | $30,489,636 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,305,277 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 | $3,606,463 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $3,582 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $3,582 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | $3,582 | TaxableAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $618,117 | OtherCostOrOtherBasisAmt |
| Depreciation | $519,166 | DepreciationAmt |
| Book Value | $98,951 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $98,951 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM RELATED PARTIES | Desc |
| Book Value | $17,894,539 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $17,894,539 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,117,543 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $11,154,180 | OtherRevenueAmt |
| Revenue Not Reported | $11,154,180 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,963,363 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,963,363 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,555,069 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $9,896,983 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $9,896,983 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,658,086 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,658,086 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | APA HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2011 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUE FROM RELATED ORGANIZATIONS 11,154,180. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSE FROM RELATED ORGANIZATIONS 9,896,983. |
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 MADDUX | ||||||||||||||
| EXECUTIVE DIRECTOR | $200,000 | $800,000 | $61,500 | $246,000 | $49,317 | $197,268 | $50,400 | $201,600 | $1,193 | $4,771 | $362,410 | $1,449,639 | $0 | $0 |
| TAMMY TRASCHER | ||||||||||||||
| CHIEF OPERATING OFFICER | $33,600 | $176,400 | $8,599 | $45,145 | $0 | $0 | $5,086 | $26,702 | $954 | $5,007 | $48,239 | $253,254 | $0 | $0 |
| EILEEN GAUGHRAN | ||||||||||||||
| SR. DIRECTOR OF COMMUNICAT | $58,000 | $87,000 | $7,116 | $10,767 | $0 | $0 | $7,831 | $11,747 | $2,263 | $3,394 | $75,210 | $112,908 | $0 | $0 |
| MICHAEL O'TOOLE ESQ | ||||||||||||||
| SR. DIRECTOR OF PUBLICATIO | $42,000 | $168,000 | $3,810 | $15,240 | $52 | $209 | $5,384 | $21,537 | $3,758 | $15,033 | $55,004 | $220,019 | $0 | $0 |
| ROBERT WAGNER | ||||||||||||||
| SR. DIRECTOR OF CERTIFICATION AND PU | $40,500 | $94,500 | $4,739 | $14,540 | $0 | $0 | $5,702 | $13,306 | $4,774 | $11,140 | $55,715 | $133,486 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | DANIEL MADDUX, EXECUTIVE DIRECTOR, HAS A NONQUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED 50,400 IN 2014. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS DISTRIBUTED THROUGH A SECURED WEBSITE THAT ALL BOARD MEMBERS HAVE ACCESS TO. THE BOARD WILL REVIEW THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DETERMINED BY AN INDEPENDENT CONSULTING FIRM, WHICH PREPARES AN EXECUTIVE COMPENSATION STUDY. THE STUDY IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD OF DIRECTORS. THIS WAS LAST COMPLETED IN 2013, WHICH REFLECTS PROJECTIONS FOR 2014. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| 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) | 9 | API INC | Yes (1) |
| API EDUCATION TRUST | ||||||||||
| 660 N MAIN STE 100 | SAN ANTONIO | TX | 78205 | 133504192 | PAYROLL EDUCATION | NY | 501(C)(3) | 11A | 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) | |
| AMERICAN ACCOUNTS PAYABLE ASSOCIATION (DISSOLVED IN 2014) | ||||||||||
| 660 N MAIN STE 100 | SAN ANTONIO | TX | 78025 | 261747490 | ACCOUNTS PAYABLE EDUCATION | TX | 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 | $492,616 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $17,763 | 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 | $358,939 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |
Comments