2025-11-07T13:50:39+00:00 2024-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-01-01 742939641 American Payroll Institute Properties Inc AMER 2102264600 660 North Main Avenue San Antonio TX 78205 Daniel J Maddux Executive Director 2102264600 2025-11-07 true Aaron Shapiro P01333816 2128127000 2025-11-07 2024 2025-03-06 01:10:19Z Daniel J Maddux 660 North Main Avenue San Antonio TX 78205 1374337 false X www.payroll.org X 2000 TX REAL ESTATE HOLDING FOR ANOTHER EXEMPT ORGANIZATION. 3 0 3 0 0 0 0 78 0 2023417 1244885 2023495 1244885 0 0 360257 309195 0 0 43562 375994 403819 685189 1619676 559696 6369344 6885850 141329 98139 6228015 6787711 AMERICAN PAYROLL INSTITUTE PROPERTIES, INC. WAS ESTABLISHED TO HOLD TITLE TO REAL ESTATE IN TEXAS FOR ANOTHER EXEMPT ORGANIZATION. false false REAL ESTATE HOLDINGS FOR EXEMPT ORGANIZATION 0 false false false false false false false false false false true false false true false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 0 0 3 true false false false false false false false false X 3 0 false false false false false false false true true false false false true false false false true true true false false false X Kathleen Burke 2102264600 660 North Main Avenue San Antonio TX 78205 CURTIS TATUM VICE PRESIDENT AND TREASURER 0.2 39.8 X X 864 171879 20669 DANIEL J MADDUX PRESIDENT 0.2 39.8 X X 13320 2650762 184830 EILEEN GAUGHRAN SECRETARY 0.2 39.8 X X 1135 225858 34710 15319 3048499 240209 0 false true false 0 0 0 0 0 0 0 216091 129452 86639 0 86639 86639 0 0 0 INTERCOMPANY RENT 532000 1150000 1150000 MISCELLANEOUS 900099 8246 8246 0 0 0 0 1158246 1244885 0 0 1244885 16520 156646 136029 10636 467 1061 340497 22284 miscellaneous 1049 0 685189 68392 0 0 0 0 44809 34946 4102943 2749430 715478 1353513 0 0 5540665 5497391 6369344 6885850 141329 98139 0 0 0 0 141329 98139 X 6228015 6787711 6228015 6787711 6369344 6885850 559696 0 X false true true false 564682 564682 2767622 2713510 54112 79087 25858 53229 69246 10062 59184 622306 622306 1353513 DUE FROM RELATED PARTIES 5497391 5497391 Schedule D, Part XI, 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. false true false DANIEL J MADDUX PRESIDENT 8484 1688333 2799 557042 2037 405387 886 176259 38 7647 14244 2834668 0 0 CURTIS TATUM VICE PRESIDENT AND TREASURER 786 156493 71 14079 7 1307 103 20566 0 0 967 192445 0 0 EILEEN GAUGHRAN SECRETARY 1020 202844 109 21786 6 1228 137 27183 37 7353 1309 260394 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY A COMMITTEE OF THE RELATED PARENT ENTITY (API). Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan DANIEL J. MADDUX, EXECUTIVE DIRECTOR, HAS A NON-QUALIFIED RETIREMENT PLAN AGREEMENT WITH THE ORGANIZATION. THE ORGANIZATION CONTRIBUTED $135,745 IN 2024. Form 990, Part VI, Line 1a Material differences in voting rights THE PARENT COMPANY'S BOD (API) APPOINTED THE OFFICERS OF THE ENTITY. THE BOD STILL HAS OVERSIGHT AND APPROVAL OF ACTIVITIES. 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 CFO. 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 2024 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. American Payroll Institute Inc 660 North Main Avenue 100 San Antonio TX 78205 133124063 Payroll Education NY 501(c)(6) NA false API Fund for Payroll Education Inc 660 North Main Avenue 100 San Antonio TX 78205 742751291 PR Education TX 501(c)(3) 10 AMERICAN PAYROLL INSTITUTE INC false API DC Properties Inc 660 North Main Avenue 100 San Antonio TX 78205 204747722 Prop Hold Co. DC 501(c)(2) AMERICAN PAYROLL INSTITUTE INC false API Education Trust 660 North Main Avenue 100 San Antonio TX 78205 133504192 Payroll Education NY 501(c)(3) Type I AMERICAN PAYROLL INSTITUTE INC false API Nevada Properties Inc 660 North Main Avenue 100 San Antonio TX 78205 200274482 Prop Hold Co NV 501(c)(2) AMERICAN PAYROLL INSTITUTE INC false Global Payroll Management Institute Inc 660 North Main Avenue 100 San Antonio TX 78205 472843695 Payroll Education DC 501(c)(6) AMERICAN PAYROLL INSTITUTE INC false American Payroll Institute Services Inc 660 North Main Avenue 100 San Antonio TX 78205 134195913 Catering and Rentals DE AMERICAN PAYROLL INSTITUTE INC C Corporation false false false false false true false false false false true false false false true true true false true true