Civic Intelligence

American Association of Payers And

EIN 45-4530585 • 501(c)6 • Tucker, GA

Profile

to provide members and others with opportunities for dialogue, education advancement, and improvements of all aspects of the health care provision industry with particular focus on payers, administrators and networks through meetings, seminars, communications, publications, data collections and dissemination and other programs and activities

3774 Lavista Road Suite 101Tucker, GA 30084

www.aapan.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

1.72x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.53x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

9th percentile

-17%

Higher net margin than 9% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$269,504

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-33%

Faster asset growth than 4% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

6.5%

Faster revenue growth than 53% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$628,829

Down $307,892 (-33%) from 2023

Liabilities

Up

$1,081,432

Up $34,218 (+3.3%) from 2023

Net Assets

Down

-$452,603

Down $342,110 (-310%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin9th percentile

Revenue

Up

$2,043,715

Up $125,307 (+6.5%) from 2023

Expenses

Up

$2,384,074

Up $469,316 (+25%) from 2023

Net Income

Down

-$340,359

Down $344,009 (-9425%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $238,191Liabilities 2017: $586,370Net Assets 2017: -$348,1792017Assets 2018: $361,937Liabilities 2018: $832,968Net Assets 2018: -$471,0312018Assets 2019: $82,647Liabilities 2019: $495,472Net Assets 2019: -$412,8252019Assets 2020: $563,798Liabilities 2020: $908,751Net Assets 2020: -$344,9532020Assets 2021: $692,544Liabilities 2021: $887,801Net Assets 2021: -$195,2572021Assets 2022: $955,858Liabilities 2022: $1,070,001Net Assets 2022: -$114,1432022Assets 2023: $936,721Liabilities 2023: $1,047,214Net Assets 2023: -$110,4932023Assets 2024: $628,829Liabilities 2024: $1,081,432Net Assets 2024: -$452,6032024

Highlighted filing

2024

Assets$628,829
Liabilities$1,081,432
Net Assets-$452,603
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $1,225,464Expenses 2017: $1,180,464Net Income 2017: $45,0002017Revenue 2018: $1,048,036Expenses 2018: $1,154,097Net Income 2018: -$106,0612018Revenue 2019: $1,158,502Expenses 2019: $1,155,684Net Income 2019: $2,8182019Revenue 2020: $1,066,629Expenses 2020: $998,757Net Income 2020: $67,8722020Revenue 2021: $1,560,910Expenses 2021: $1,411,214Net Income 2021: $149,6962021Revenue 2022: $1,921,101Expenses 2022: $1,839,988Net Income 2022: $81,1132022Revenue 2023: $1,918,408Expenses 2023: $1,914,758Net Income 2023: $3,6502023Revenue 2024: $2,043,715Expenses 2024: $2,384,074Net Income 2024: -$340,3592024

Highlighted filing

2024

Revenue$2,043,715
Expenses$2,384,074
Net Income-$340,359
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$628,829
Liabilities
$1,081,432
Net assets
-$452,603
Revenue
$2,043,715
Expenses
$2,384,074
Net income
-$340,359
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$1.08$0.45$2.04$2.38$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$1.05$0.11$1.92$1.91$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.96$1.07$0.11$1.92$1.84$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.89$0.20$1.56$1.41$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.91$0.34$1.07$1.00$0.07
2019Summary only. Only limited summary data is available for this year.$0.08$0.50$0.41$1.16$1.16$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.83$0.47$1.05$1.15$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.59$0.35$1.23$1.18$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$2,043,715
Mission and Program Overview

Mission

To provide members and others with opportunities for dialogue, education advancement, and improvements of all aspects of the health care provision industry with particular focus on payers, administrators and networks through meetings, seminars, communications, publications, data collections and dissemination and other programs and activities

To provide members with opportunities for dialogue, education advancement and improvements of all aspects of the health care provision industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$673,689$522,023▼ $151,666
Cash and Non-Interest-Bearing Accounts$250,592$97,078▼ $153,514
Prepaid Expenses and Deferred Charges$10,280$8,000▼ $2,280
Land, Buildings, and Equipment, Net$2,160$1,728▼ $432
Rtn Earn Endowment Incm Other Fnds$-110,493$-452,603▼ $342,110
Total Assets$936,721$628,829▼ $307,892
Liabilities
Deferred Revenue$803,250$856,375▲ $53,125
Other Liabilities$136,957$137,914▲ $957
Accounts Payable and Accrued Expenses$107,007$87,143▼ $19,864
Total Liabilities$1,047,214$1,081,432▲ $34,218
Net Assets / Fund Balance
Total Net Assets Fund Balance$-110,493$-452,603▼ $342,110
Total Liabilities and Net Assets / Fund Balance$936,721$628,829▼ $307,892

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,728$98,396$100,124
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleBaseOtherTotal
Julian RobertsPresident &$269,504-$269,504
Julian RobertsPresident & CEO$245,004$24,500$269,504

Board Members and Trustees

NameTitle
Kevin TriboutChairman
John GreenChairman Ele
Amie FriedbergDirector
April StilesDirector
Bob EvansDirector
Cara IannielloDirector
Catherine CainDirector
Clay WilemonDirector
Dave HeffnerDirector
Edward BoltonDirector
John StricklandDirector
Kate StottlemyerDirector
Kathy BeckettDirector
Kelly RoyceDirector
Kim SharbatzDirector
Michael BalaenDirector
Michell HayDirector
Neil KaliaDirector
Patricia DennisDirector
Patricia ShupardDirector
Paul NorkettDirector
Rob GibbsDirector
Sandy ShtabDirector
Scott NoconDirector
Sharon FletcherDirector
Staci WattsDirector
Tabatha ErckDirector
Wendy CloeDirector
Bruce SingletonExec Committ
Kate Farley-ageeExec Committ
Kent SpaffordExec Committ
Michele HibbertExec Committ
George FurlongSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$840,750
Investment Income
$43
Other Revenue
$1,202,922
Change in Net Assets
$-340,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,227,171
Salaries, Compensation, and Employee Benefits$1,156,903
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$730,287$243,429-$973,716
Fees for Services Lobbying$139,026--$139,026
Other Employee Benefits$17,144$51,432-$68,576
Payroll Taxes$46,180$15,393-$61,573
Pension Plan Contributions$39,778$13,260-$53,038
Occupancy-$16,050-$16,050
Fees for Services Accounting-$15,725-$15,725
Other Expenses$104,952$12,719-$12,719
Travel$9,474$2,959-$12,433
All Other Expenses-$12,366-$12,366
Insurance-$11,706-$11,706
Fees for Services Legal-$4,445-$4,445
Office Expenses-$990-$990
Total Functional Expenses$1,983,600$400,474$0$2,384,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$139,056
Total Nondeductible Lobbying and Political Cost$139,056
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$137,914
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is prepared by cpa and reviewed by the executive director before it is filed with the irs.”

Form 990, Page 6, Part VI, Line 12C

“In connection with a possible conflict of interest, an interested person must disclose the matter as soon as possible to the board of directors.”

Form 990, Page 6, Part VI, Line 15A

“The ceo's compensation is approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“The organization makes it's governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
American Association of Payers
EIN
45-4530585
Phone
5024031122
Address
3774 LAVISTA ROAD SUITE 101, TUCKER, GA 30084

Signing Officer

Name
Julian Roberts
Title
President & CEO
Phone
5024031122
Signed
2025-11-10

Organization Details

Principal Officer
Julian Roberts
Formed
2012
Legal Domicile
Ky
Voting Board Members
33
Independent Board Members
33
Employees
6

Preparer

Firm
Miles K Thoroman CPA Pc
Address
3473 LAWRENCEVILLE SUWANEE RD STE A, SUWANEE, GA 30024
Preparer
Miles K Thoroman
Phone
7708130900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide members with opportuntiies for dialogue, education advancement and improvements of all aspects of the health care provision industry with particular focus on payers, administrators and networks through meetings and seminars.”

Form 990, Page 2, Part III, Line 4D

“To provide necessary dialogue, education advancement and improvements of all aspects of the health care provision industry.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -432”

Raw XML AppendixShowing 400 of 518 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/PersonNm14TABATHA ERCK
IRS990/Form990PartVIISectionAGrp/PersonNm15BOB EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm16SHARON FLETCHER
IRS990/Form990PartVIISectionAGrp/PersonNm17AMIE FRIEDBERG
IRS990/Form990PartVIISectionAGrp/PersonNm18ROB GIBBS
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IRS990/Form990PartVIISectionAGrp/PersonNm22NEIL KALIA
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IRS990/Form990PartVIISectionAGrp/PersonNm25KELLY ROYCE
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IRS990/Form990PartVIISectionAGrp/PersonNm29APRIL STILES
IRS990/Form990PartVIISectionAGrp/PersonNm30KATE STOTTLEMYER
IRS990/Form990PartVIISectionAGrp/PersonNm31JOHN STRICKLAND
IRS990/Form990PartVIISectionAGrp/PersonNm32STACI WATTS
IRS990/Form990PartVIISectionAGrp/PersonNm33CLAY WILEMON
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IRS990/Form990PartVIISectionAGrp/TitleTxt5EXEC COMMITT
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
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