Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 495.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Down$17,703,359
Down $329,460 (-1.8%) from 2023
Net Assets
Down-$4,778,468
Down $806,567 (-20%) from 2023
Liabilities
Up$22,481,827
Up $477,107 (+2.2%) from 2023
Revenue
Up$575,503
Up $18,899 (+3.4%) from 2023
Expenses
Up$1,382,070
Up $362,546 (+36%) from 2023
Net Income
Down-$806,567
Down $343,647 (-74%) from 2023
American payroll institute properties, nevada, inc. Was established to hold title to real estate in nevada for another exempt organization.
Real estate holding for another exempt organization.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $18,007,177 | $17,685,402 | ▼ $321,775 |
| Accounts Receivable | $25,642 | $17,957 | ▼ $7,685 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $18,032,819 | $17,703,359 | ▼ $329,460 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $22,004,720 | $22,480,797 | ▲ $476,077 |
| Accounts Payable and Accrued Expenses | - | $1,030 | - |
| Total Liabilities | $22,004,720 | $22,481,827 | ▲ $477,107 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-3,971,901 | $-4,778,468 | ▼ $806,567 |
| Total Net Assets Fund Balance | $-3,971,901 | $-4,778,468 | ▼ $806,567 |
| Total Liabilities and Net Assets / Fund Balance | $18,032,819 | $17,703,359 | ▼ $329,460 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $10,088,499 | $6,091,044 | $16,179,543 |
| Leasehold Improvements | $929,248 | $8,301,605 | $9,230,853 |
| Land | $6,603,717 | - | $6,603,717 |
| Equipment | $63,938 | $746,544 | $810,482 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Daniel J Maddux | President | $8,484 | $5,760 | $14,244 |
| Zack Wright | Sr Director of Technology and Certification | $1,488 | $640 | $2,128 |
| Eileen Gaughran | Secretary | $1,020 | $289 | $1,309 |
| Curtis Tatum | Vice President and Treasurer | $786 | $181 | $967 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,359,187 |
| Salaries, Compensation, and Employee Benefits | $22,883 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $990,584 |
| Occupancy | - | - | - | $367,399 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $16,520 |
| Other Employee Benefits | - | - | - | $4,681 |
| Other Salaries and Wages | - | - | - | $1,682 |
| Office Expenses | - | - | - | $787 |
| Information Technology | - | - | - | $399 |
| Fees for Services Other | - | - | - | $18 |
| Total Functional Expenses | $0 | $0 | $0 | $1,382,070 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Federal Income Taxes | $22,480,797 |
| Due to Related Parties | - |
“The parent company's bod (api) appointed the officers of the entity. The bod still has oversight and approval of activities.”
“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 cfo. Barring objections, the returns are filed.”
“The executive director's salary and bonus are 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 2024 and the executive director's employment contract was renewed.”
“The organization makes these documents available to the public upon request.”
“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identitfied any material uncertain tax positions to be recorded or disclosed in the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1030 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 25642 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17957 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | REAL ESTATE HOLDING FOR ANOTHER EXEMPT ORGANIZATION. |
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| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MS KATHLEEN BURKE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2102264600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 660 NORTH MAIN AVENUE 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN ANTONIO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 78205 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
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| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
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| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYOtherRevenueAmt | 0 | 575503 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -806567 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 22883 |
| IRS990/CYTotalExpensesAmt | 0 | 1382070 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 575503 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/Desc | 0 | TO HOLD TITLE TO REAL ESTATE IN NEVADA FOR ANOTHER EXEMPT ORGANIZATION. |
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| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 18 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 39.8 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.8 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.4 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CURTIS TATUM |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EILEEN GAUGHRAN |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 13320 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1682 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 171879 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 2650762 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 166487 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDENT AND TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SR DIR OF TECHNOLOGY AND CERTIFICATION |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 614609 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 264609 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 399 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 18007177 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17685402 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 32824595 |
| IRS990/LegalDomicileStateCd | 0 | NV |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 39106 |
| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | API NEVADA PROPERTIES, INC. WAS ESTABLISHED TO HOLD TITLE TO REAL ESTATE IN NEVADA FOR ANOTHER EXEMPT ORGANIZATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | INTERCOMPANY RENT |
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| IRS990/PoliciesReferenceChaptersInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 6603717 |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 8301605 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 9230853 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal Income Taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO RELATED PARTIES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTITFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 ASC 740 FOOTNOTE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17685402 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 22480797 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 1488 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 2799 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 71 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 109 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 192 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 557042 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 14079 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 21786 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 18958 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 1688333 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 156493 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 202844 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 147355 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 886 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 103 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 137 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 212 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 176259 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 20566 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 27183 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 20968 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 38 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 37 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 3 | 234 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 7647 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 7353 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 3 | 23169 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 2037 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 7 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 6 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 3 | 2 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 405387 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 1307 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 1228 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 3 | 174 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DANIEL J MADDUX |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | CURTIS TATUM |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | EILEEN GAUGHRAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | ZACK WRIGHT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VICE PRESIDENT AND TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | SR DIR OF TECHNOLOGY AND CERTIFICATION |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 14244 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 967 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 1309 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 3 | 2128 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 2834668 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 192445 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 260394 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 3 | 210624 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY A COMMITTEE OF THE RELATED PARENT ENTITY (API). |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | DANIEL J. MADDUX, EXECUTIVE DIRECTOR, HAS A NON-QUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $135,745 IN 2024. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | true |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PARENT COMPANY'S BOD (API) APPOINTED THE OFFICERS OF THE ENTITY. THE BOD STILL HAS OVERSIGHT AND APPROVAL OF ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 CFO. BARRING OBJECTIONS, THE RETURNS ARE FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE DIRECTOR'S SALARY AND BONUS ARE 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 2024 AND THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT WAS RENEWED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 1a Material differences in voting rights |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a Process to establish compensation of top management official |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 134195913 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C Corporation |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | DE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | CATERING AND RENTALS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | AMERICAN PAYROLL INSTITUTE SERVICES INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 78205 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 3 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 4 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 5 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | API FUND FOR PAYROLL EDUCATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | AMERICAN PAYROLL INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | GLOBAL PAYROLL MANAGEMENT INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | API EDUCATION TRUST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | AMERICAN PAYROLL INSTITUTE PROPERTIES INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 5 | API DC PROPERTIES INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 742751291 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 133124063 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 472843695 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 3 | 133504192 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 4 | 742939641 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 5 | 204747722 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(c)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 4 | 501(c)(2) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 5 | 501(c)(2) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 4 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 5 | DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PR EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | PR EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | PR EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | PR EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 4 | PROP HOLD CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 5 | PROP HOLD CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 3 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 4 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 5 | 660 NORTH MAIN AVENUE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 3 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 4 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 5 | SAN ANTONIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 3 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 4 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 5 | TX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 78205 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 78205 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 78205 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 3 | 78205 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 4 | 78205 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 5 | 78205 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | true |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | true |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | true |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | true |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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