Civic Intelligence

API Fund for Payroll Education Inc.

990 • Fiscal year 2023 • EIN 74-2751291

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization ProfileWWW.Payroll.org
660 North Main Avenue 100San Antonio, TX 78205

(210) 226-4600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.14x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

13th percentile

-20%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

99th percentile

$2,846,109

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 26.6% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

3rd percentile

-25%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.7%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets40th percentile

Assets

Flat

$14,735,337

Flat from 2023

Net Assets

Flat

$13,197,111

Flat from 2023

Liabilities

Flat

$1,538,226

Flat from 2023

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin13th percentile

Revenue

Flat

$10,711,979

Flat from 2023

Expenses

Flat

$12,870,682

Flat from 2023

Net Income

Flat

-$2,158,703

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $12,469,855Liabilities 2011: $1,749,108Net Assets 2011: $10,720,7472011Assets 2012: $14,096,942Liabilities 2012: $2,178,250Net Assets 2012: $11,918,6922012Assets 2013: $15,303,902Liabilities 2013: $2,306,996Net Assets 2013: $12,996,9062013Assets 2014: $17,451,629Liabilities 2014: $2,428,927Net Assets 2014: $15,022,7022014Assets 2015: $18,922,074Liabilities 2015: $2,794,783Net Assets 2015: $16,127,2912015Assets 2016: $21,149,765Liabilities 2016: $2,452,820Net Assets 2016: $18,696,9452016Assets 2017: $23,702,189Liabilities 2017: $2,408,107Net Assets 2017: $21,294,0822017Assets 2018: $21,319,841Liabilities 2018: $1,998,273Net Assets 2018: $19,321,5682018Assets 2019: $19,437,495Liabilities 2019: $2,088,924Net Assets 2019: $17,348,5712019Assets 2020: $15,338,391Liabilities 2020: $1,294,168Net Assets 2020: $14,044,2232020Assets 2021: $20,801,740Liabilities 2021: $621,898Net Assets 2021: $20,179,8422021Assets 2022: $19,737,837Liabilities 2022: $928,885Net Assets 2022: $18,808,9522022Assets 2023: $14,735,337Liabilities 2023: $1,538,226Net Assets 2023: $13,197,1112023Assets 2023: $14,735,337Liabilities 2023: $1,538,226Net Assets 2023: $13,197,1112023Assets 2024: $14,208,789Liabilities 2024: $1,688,589Net Assets 2024: $12,520,2002024

Highlighted filing

2023

Assets$14,735,337
Liabilities$1,538,226
Net Assets$13,197,111
Open 2023 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $7,297,3792011Revenue 2012: $10,138,066Expenses 2012: $8,949,306Net Income 2012: $1,188,7602012Revenue 2013: $10,064,407Expenses 2013: $8,824,140Net Income 2013: $1,240,2672013Revenue 2014: $10,556,469Expenses 2014: $8,662,642Net Income 2014: $1,893,8272014Revenue 2015: $11,022,907Expenses 2015: $9,628,312Net Income 2015: $1,394,5952015Revenue 2016: $11,266,564Expenses 2016: $8,777,437Net Income 2016: $2,489,1272016Revenue 2017: $11,274,894Expenses 2017: $9,525,989Net Income 2017: $1,748,9052017Revenue 2018: $10,683,339Expenses 2018: $11,820,504Net Income 2018: -$1,137,1652018Revenue 2019: $10,703,315Expenses 2019: $12,676,312Net Income 2019: -$1,972,9972019Revenue 2020: $6,483,149Expenses 2020: $9,787,497Net Income 2020: -$3,304,3482020Revenue 2021: $7,778,526Expenses 2021: $10,829,418Net Income 2021: -$3,050,8922021Revenue 2022: $10,894,809Expenses 2022: $12,265,699Net Income 2022: -$1,370,8902022Revenue 2023: $10,711,979Expenses 2023: $12,870,682Net Income 2023: -$2,158,7032023Revenue 2023: $10,711,979Expenses 2023: $12,870,682Net Income 2023: -$2,158,7032023Revenue 2024: $11,882,334Expenses 2024: $12,559,245Net Income 2024: -$676,9112024

Highlighted filing

2023

Revenue$10,711,979
Expenses$12,870,682
Net Income-$2,158,703
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$10,711,979
Mission and Program Overview

Mission

To instruct and educate the payroll profession and the public about sound payroll management practices and government regulations through educational programs, lectures, forums, seminars and workshops.

To instruct and educate about sound payroll management practices and current laws and regulations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,641,112$5,667,538▲ $26,426
Accounts Receivable$1,962,327$1,734,028▼ $228,299
Prepaid Expenses and Deferred Charges$320,554$348,468▲ $27,914
Land, Buildings, and Equipment, Net$279,126$282,225▲ $3,099
Inventories for Sale or Use$24,887$33,484▲ $8,597
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$19,737,837$14,735,337▼ $5,002,500
Other Assets Total$11,509,831$6,669,594▼ $4,840,237
Liabilities
Deferred Revenue$753,175$1,166,621▲ $413,446
Accounts Payable and Accrued Expenses$166,220$268,691▲ $102,471
Other Liabilities$0$81,907▲ $81,907
Unsecured Notes Loans Payable$9,490$21,007▲ $11,517
Total Liabilities$928,885$1,538,226▲ $609,341
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,808,952$13,197,111▼ $5,611,841
Total Net Assets Fund Balance$18,808,952$13,197,111▼ $5,611,841
Total Liabilities and Net Assets / Fund Balance$19,737,837$14,735,337▼ $5,002,500

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$282,225$8,977,002$9,259,227
Other Assets Org$101,933--
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DirectorFT$1,513,400$1,105,021$2,618,421
-Chief Operating OfficerPT$222,665$123,594$346,259
-Senior Director of Education ServicesFT$160,579$49,566$210,145
-Director of Strategic InitiativesPT$123,725$27,916$151,641
-Financial ControllerFT$115,720$32,952$148,672
-Director of Government Relations-$7,940$130,753$138,693
-Chief Professional Development OfficerPT$106,880$31,412$138,292
-Senior Director of MarketingPT$91,717$38,761$130,478
-Senior Director of Technology and CertificationPT$84,390$37,878$122,268
-Director of Education ServicesPT$85,071$27,148$112,219
-Senior Director of It, Certification, & PrPT$30,828$28,287$59,115
-Senior Director of PublicationsPT$21,079$7,708$28,787
-Senior Director of Federal Pr Compliance-$17,221$3,581$20,802
-Treasurer-$16,200-$16,200

Board Members and Trustees

NameTitle
-President
-President-Elect
-Director
-Corporate Member Advisor
-Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,842,671
Investment Income
$0
Other Revenue
$869,308
Change in Net Assets
$-2,158,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,216,375
Other Expenses$5,654,307
Total Fundraising Expense$469,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$2,669,122$885,753$135,892$3,690,767
Conferences and Meetings$1,641,020$544,576$83,549$2,269,145
Occupancy$1,318,564$437,568$67,132$1,823,264
Other Salaries and Wages$1,204,316$399,655$61,315$1,665,286
Other Employee Benefits$1,169,484$388,095$59,541$1,617,120
Office Expenses$307,778$99,413$15,669$422,860
Fees for Services Other$223,724$74,243$11,390$309,357
Information Technology$112,017$153,582$12,059$277,658
Pension Plan Contributions$175,881$58,366$8,955$243,202
Travel$145,097$73,963$11,990$231,050
Fees for Services Accounting-$128,446-$128,446
Depreciation Depletion$91,902$21,269-$113,171
Advertising$48,943$16,242$2,492$67,677
Fees for Services Legal$589$8,366-$8,955
Interest-$2,724-$2,724
Total Functional Expenses$9,108,437$3,292,261$469,984$12,870,682
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
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Finance Lease Liabilities$81,907
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

“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 financial controller. Barring objections, the returns are filed.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“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 2023 and the executive director's employment contract was renewed.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization makes these documents available to the public upon request.”

Part VI, Section B Line 12

“The parent organization's board of directors signs annual conflict of interest forms.”

Filing and Contact Details

Filer

Filer Name
API Fund for Payroll Education
EIN
74-2751291
Phone
2102264600
Address
660 NORTH MAIN AVENUE 100, San Antonio, TX 78205
Doing Business As
Payrollorg

Signing Officer

Name
Daniel J Maddux
Title
Executive Director
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
9
Employees
114
Volunteers
600

Preparer

Firm
Forvis Mazars LLP
Address
135 West 50th Street, New York, NY 10020
Preparer
Aaron Shapiro
Phone
2128127000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Change in fund balance from gpmi - -3453138;”

Financial Statement Notes

Schedule D, Part X, Line 2 ASC 740 Footnote

“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.”

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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/BusinessName/BusinessNameLine1Txt11SONDRA DOUGHERTY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12CHRISSY MESLENER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13CURTIS TATUM
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14DANIEL DYCUS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15EILEEN GAUGHRAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12SENIOR DIRECTOR OF MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt13SENIOR DIRECTOR OF FEDERAL PR COMPLIANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt14SENIOR DIRECTOR OF EDUCATION SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF PROFESSIONAL DEVELOPMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR DIRECTOR OF PUBLICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt17SENIOR DIRECTOR OF IT, CERTIFICATION, & PR
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR DIRECTOR OF TECHNOLOGY AND CERTIFICATION
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF GOVERNMENT RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt21FINANCIAL CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF STRATEGIC INITIATIVES
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF EDUCATION SERVICES
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,735,337
Liabilities
$1,538,226
Net assets
$13,197,111
Revenue
$10,711,979
Expenses
$12,870,682
Net income
-$2,158,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$1.69$12.5$11.9$12.6$0.68
2023Detailed filing. Detailed filing data is available for this year.$14.7$1.54$13.2$10.7$12.9$2.16
2023Summary only. Only limited summary data is available for this year.$14.7$1.54$13.2$10.7$12.9$2.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$0.93$18.8$10.9$12.3$1.37
2021Summary only. Only limited summary data is available for this year.$20.8$0.62$20.2$7.78$10.8$3.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$1.29$14.0$6.48$9.79$3.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$2.09$17.3$10.7$12.7$1.97
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.3$2.00$19.3$10.7$11.8$1.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.7$2.41$21.3$11.3$9.53$1.75
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$2.45$18.7$11.3$8.78$2.49
2015Summary only. Only limited summary data is available for this year.$18.9$2.79$16.1$11.0$9.63$1.39
2014Detailed filing. Detailed filing data is available for this year.$17.5$2.43$15.0$10.6$8.66$1.89
2013Detailed filing. Detailed filing data is available for this year.$15.3$2.31$13.0$10.1$8.82$1.24
2012Summary only. Only limited summary data is available for this year.$14.1$2.18$11.9$10.1$8.95$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$1.75$10.7$7.30