american payroll association - annual report

ANNUAL REPORTAMERIC AN PAYROLL A S SO CIAT ION

www.americanpayroll.org

2 American Payroll Association 2018 Annual Report

TAble of ConTenTs

3 The President’s Letter4 National Payroll Week

Section One10 Top Association Accomplishments in the Last Year15 APA Organization Chart24 Financial Graphs25 Independent Auditor’s Report43 The Year in Membership Publications

Section Two50 APA Directors and Officers53 APA Ambassadors54 APA Staff 60 Payroll Certifications 62 APA National Committees96 2018 Award Recipients98 2018 Gold Pin Members

Section Three100 APA Local Chapters103 2018 Chapter of the Year Competition Awards104 2018 Chapter Contest Awards106 2017 National Payroll Week Contest Awards107 Committees, Boards, Advisory Groups, Task Forces, and

Speakers Bureau109 Make a Difference Volunteer Form

For further information regarding members listed in the Annual Report, please consult the Members Only resources on the APA’s website, www.americanpayroll.org. The Members Only resources also feature additional information on APA bylaws, membership services, educational events and local chapters, as well as a payroll practitioner’s guide to federal and state government and a payroll vendor services directory.

© 2018 American Payroll Institute, Inc.

Table of Contents

http://www.americanpayroll.org

http://www.americanpayroll.org

American Payroll Association 2018 Annual Report 3

PResidenT's leTTeR

Letter From the PresidentAs President of the American Payroll Association and on behalf of the Board of Direc-tors, officers, and staff, it is my honor to present to you the 2018 Annual Report of the APA.

The APA is the premier payroll association in the industry committed to providing our members, partners, and employees with front-line educational opportunities, timely resources, and the tools needed to enhance both their personal and professional experiences. During the past year, our Association continued to experience great suc-cess by continuing to introduce new services, such as new updatable, online versions of leading APA payroll texts. This is directly attributable to APA’s continual evaluation and strong commitment to long-term operational and financial strategies. The ever-prudent financial management by our Association’s leadership team places us in a fiscally sound and strategic position to embrace and champion new opportunities for future advancement.

The APA continues to be a leading industry authority and respected voice in Washing-ton, D.C., as evidenced by the various governmental agencies’ requests for the input of our members and staff on various proposed laws and regulations. APA’s prominent position is due to the dedication and expertise of our members, APA staff, and the exemplary leadership of Executive Director Dan Maddux.

Highlighting a few other APA accomplishments of this past year:• APA membership was at 20,351 as of December 2017. Our retention rate of 80%

is in line with many other associations. • There are more than 11,600 Certified Payroll Professionals.• More than 7,000 practitioners have earned the Fundamental Payroll Certification.• APA has 121 affiliated Local Chapters.• APA had 368 educational offerings in 2017, covering 845 training days, encom-

passing 62 different programs or delivery methods, and enrolling more than 47,890 participants.

The complete list of APA’s “Top Association Accomplishments in the Last Year” is contained in this Annual Report along with the audited financial statements and in-formation about the organization’s structure, staff, committees, volunteers, and award winners. After reading this report, I am very proud to be a member of this world-class Association.

A special thank you to the APA Board of Directors, officers, committees, volunteers, members and partners for your continued leadership and support, and above all for the privilege of serving as your President.

Sincerely,

John Raguz, CPP


nATionAl PAyRoll Week

National Payroll Week (NPW) 2017 was an-other great success, with awesome achievements throughout the campaign including strong par-ticipation in the “Getting Paid In America” survey, a highly engaged social media campaign, and fantastic community outreach.

NPW Advertising AccomplishmentsThe 2017 NPW

advertising campaign was extremely extensive, reaching a total of 37.5 million people. The cam-paign spread the mes-sage, “Throughout his-tory, payday has always been the best day.” All of the advertising materials shared this consistent messaging and the 2017 ad campaign was fea-tured as the cover story for the January 2018 is-sue of PAYTECH.

Leading the highly visible advertising cam-

paign was APA’s professionally produced ‘Payroll Throughout History’ commercial. The 30-second spot aired on NBC’s “The Today Show,” the Fox Business Network, CNN, and more, reaching just under 10 million television viewers.

The commercial took viewers on a brief his-tory of payroll and encouraged viewers to thank their modern payroll teams for making payday the best day of the week. In addition to the television viewers, the video received positive online en-gagement with 71,556 views between Facebook and YouTube.

Other highlights of the ad campaign included a highly visible online campaign on Facebook and the Google ad network; a drive-time radio sponsorship of the National Public Radio program Marketplace; and print ads in The New York Times Magazine, USA TODAY, and the Journal of Ac-countancy.

NPW was also promoted in Times Square on the giant Reuters video billboard during rush hour. The highly visible billboard proudly displayed the NPW ad artwork and encouraged consumers to recognize their payroll professionals.

NPW Media CoverageHighlights of the media coverage NPW re-

ceived are outlined below:• NPW on TV in Dallas – Members of the Dallas

Chapter of the APA spread the NPW message and promoted Money Matters National Edu-cation Day on WFAA 8’s “Party on the Plaza” morning segment. During the live segment the Dallas Chapter was joined by 30 local high school students who were interviewed on how the MMNED curriculum helped them under-stand their first paychecks. The segment aired live on the final day of NPW, Friday, Septem-ber 8.

• Business Management Daily – In the month leading up to NPW, Business Management Daily looked ahead to the celebration with the post, “Forecast for September: A Week To Cel-ebrate Payroll.” In addition, during the week of NPW, its Payroll Today blog published an additional post, “In Honor of National Payroll Week, Here’s to All That You Do!” recogniz-

National Payroll Week • September 4-8, 2017 America Works Because We’re Working for America®

https://www.facebook.com/news8daybreak/videos/vb.116720218364526/1428403953862806/?type=2&theater

https://www.businessmanagementdaily.com/49427/forecast-for-september-a-week-to-celebrate-payroll

https://www.businessmanagementdaily.com/49427/forecast-for-september-a-week-to-celebrate-payroll

https://www.businessmanagementdaily.com/49662/in-honor-of-national-payroll-week-heres-to-all-that-you-do

https://www.businessmanagementdaily.com/49662/in-honor-of-national-payroll-week-heres-to-all-that-you-do



ing the critical role payroll plays in funding vital government programs. Between the two posts, a potential audience of 385,788 readers was reached.

• NPW on Local TV – The APA’s Brandy Gas-kins, Public Relations and Social Media Spe-cialist, was invited to speak about the impor-tance of NPW on local morning shows in the San Antonio market. NBC affiliate WOAI’s “SA Living,” Fox affiliate KABB’s “Daytime @ Nine” and CBS affiliate KENS5’s “Great Day SA” all interviewed Brandy live and posted video on their respective websites.

• Survey Results Coverage – The annual “Getting Paid In America” survey continued to attract the attention of industry media and results from the survey were picked up by:

— PYMNTS.com – The article “With Labor Laws in Flux, Here’s How Americans Get Paid Today” reached a potential audience of 1,753,471 readers.

— BenefitsPro – The online article “Self-Service Pay and Benefits Portals Growing in Popularity” reached a potential audi-ence of 202,580 readers.

• Sponsor releases – Results from the NPW survey were used to create five press releases highlighting various results from the survey. Each release included at least one quote from a NPW sponsor.

NPW Social Media NPW’s social media impact reached record

heights during the 2017 campaign. For the cam-paign, APA posted numerous social media posts on Facebook, LinkedIn, and Twitter promoting the NPW survey, MMNED, and other campaign initiatives. The #PayrollWeek hashtag showed a significant increase in activity across multiple social media channels, earning 2,553,212 impres-sions for all #PayrollWeek generated content, an increase of 141% over the 2016 NPW campaign.

To encourage viral engagement, APA once again created a fun photo “meme” to kick-off the week that recognized payroll professionals as the “payroll boss.” To tie-in to the 2017 advertising campaign, daily ‘Payroll Throughout History’ facts were shared on the NPW Facebook page. On the final day of NPW, a custom graphic was shared that highlighted some of the payroll professionals responsible for making payday the best day.

Also for 2017, two contests were conducted on the NPW Facebook page. The ‘NPW Party Sweepstakes’ held the week prior to NPW of-fered contestants the opportunity to win a 2017 NPW merchandise prize pack for liking the NPW Facebook page, providing their email address, and sharing the contest on social media. In total, the sweepstakes had 352 entries, was shared 57 times on Twitter and Facebook, and had 917 visits to the sweepstakes page. During the week of the

https://www.pymnts.com/news/b2b-payments/2017/american-payroll-association-employee-payroll-survey/



https://www.benefitspro.com/2017/09/25/self-service-pay-and-benefits-portals-growing-in-p/?slreturn=20180515065805





contest, the NPW Facebook page gained 116 new page followers.

During the week of NPW, ‘The Phrase That Pays’ photo caption contest challenged people to come up with their most creative caption. The three best captions, as determined by the Public Relations department, were then turned into photo memes on the final day of NPW and page visitors were asked to vote for their favorite. Overall, the contest was very popular and received 362 caption entries, was shared 26 times, and had 2,228 visits to the contest page. Sixty-eight new followers of the page can be attributed directly to the contest.

The Chapter Leader Blog was also used to distribute targeted messaging to APA’s local chap-ters’ audience. Four blog posts were published promoting NPW and various ways for chapters to celebrate.

Online Survey SuccessThe annual “Getting Paid In America” survey

continued its strong performance with 34,892 re-spondents. The survey helps APA bring increased attention to the efforts of the payroll industry and better serve America’s employees.

Sue Garrison, Supervisor of Payroll for Com-passion International, was randomly selected as the NPW survey grand prize winner. Garrison won a free paycheck and a travel voucher to book a dream vacation to a destination of her choosing.

Community Education and Outreach Efforts

During National Payroll Week, the American Payroll Association’s 121 local chapters and more than 20,000 members present important financial literacy information

to school and civic groups, participate in com-munity service initiatives, and use local media to reach out to our nation’s workforce and the workers of tomorrow.

For APA’s Money Matters National Education Day (MMNED) financial literacy initiative, more than 315 payroll professionals volunteered to teach teens in their communities the ins and outs of a paycheck. On behalf of the APA, Dan Dycus, CPP and Curt Tatum, Esq. co-presented two MMNED lessons to students at the Youth Leadership Foun-dation in Washington, DC.

NPW SupportersThe NPW Supporter initiative garnered grass-

roots support from some of the most recognizable companies in America. Notable NPW Supporters for 2017 included T-Mobile, the Kansas City Roy-als, Neiman Marcus, Paramount Pictures, and more. NPW Supporters agree to spread the NPW message and recognize their payroll profession-als. In return, APA recognizes their support on the NPW website and in the annual NPW video shown on-stage at Congress. A total of 84 organizations pledged their support and promised to spread the NPW message.

State and local governments also showed incredible support for NPW in 2017. APA chapters asked for and received a number of state and local proclamations declaring September 4-8 Payroll Week. Chapters acquired 87 proclamations from state and local governments. The APA also se-cured 25 additional state and city proclamations, for a total of 112 proclamations.

NPW WebsiteThe NPW Website was actively promoted as a

year-round resource for paycheck-related informa-tion and various NPW campaign resources. During National Payroll Week, www.nationalpayrollweek.com received 245,430 impressions. Throughout the entire campaign, May – September, the website received 905,488 impressions.

http://www.nationalpayrollweek.com/

http://www.nationalpayrollweek.com/



NPW 2017 SPONSORS:

DIAMONDADP

PLATINUMAccountemps/Robert Half Finance & AccountingCeridianConduentGlobal Cash CardKronosMoney Network, A First Data CompanyPaychexrapid! PaycardUltimate Software

MEDIA PARTNERJobing.comJournal of AccountancySymmetry Software

GOLDSumTotal, a Skillsoft CompanyWorkday

NPW 2018 SPONSORS:

DIAMONDADP

PLATINUMCeridianKronosMoney Network – A First Data CompanyPaychexrapid! PaycardUltimate SoftwareWorkday

MEDIA PARTNERJobing.comJournal of AccountancySymmetry Software

GOLDAccountemps/Robert Half Finance & Ac-counting

Overall, the 2017 NPW campaign was another great success filled with new and exciting content.

NPW SponsorshipNational Payroll Week is grateful for the

support of numerous corporate sponsors from the payroll and business community. Their ongoing support has made NPW’s continued growth every year since its inception in 1996 possible.

Sponsorship support throughout the 2017 campaign was instrumental to the campaign’s success. NPW Media Partners expanded the reach of the NPW campaign by providing in-kind media coverage and advertising. Platinum, Gold, and Diamond Sponsors shared several content pieces to their respective blog sites and social media channels.

Our thanks to the following organizations for their support of NPW:


Section One10 Top Association Accomplishments in the Last Year15 APA Organization Chart24 Financial Graphs25 Independent Auditor’s Report43 The Year in Membership Publications

Section One Contents


AssoCiATion ACComPlishmenTs

MEMBERSHIP SERVICES1. APA awarded three Recertification Credit Hours

(RCHs) to all members in good standing. APA continues this benefit for members upon comple-tion of their membership year based on their anniversary date.

2. APA launched a redesigned website (www.americanpayroll.org) on February 6, 2018. The site provides an intuitive and mobile-friendly user experience, incorporating new tools and user flows to make it easier to find more payroll news, key resources, and education to fit user needs.

3. APA maintained a steady membership retention rate, in line with association industry benchmarks. APA membership remains strong with 20,351 members as of December 2017.

4. A total of 766 members volunteered to serve on various APA committees, task forces, and boards, contributing to the leadership of the Association while honing their professional knowledge.

5. The Certified Payroll Professional (CPP) designa-tion was earned by 908 individuals during 2017. As of December 2017, there were more than 11,600 CPPs worldwide.

6. APA’s Fundamental Payroll Certification (FPC) exam was successfully completed by 1,722 payroll practitioners during 2017. As of December 2017, there were more than 7,000 FPCs world-wide.

7. APA delivered a record of 4,124 certification exams in 2017. A total of 1,774 candidates sat for the CPP exam; 2,350 candidates sat for the FPC exam.

8. APA has affiliated 121 local chapters. The new-est APA local chapter, the Tallahassee Chapter in Florida, affiliated on June 29, 2017.

9. The Chapter Leaders Blog celebrated one year in October. The blog has more than 50 posts with articles written by APA staff, Board of Advisors, CHAMPS volunteers, Board of Directors, chapter officers, and members. More than 260 chapter members subscribe to the blog and receive noti-fications on the latest updates and guidance for operating successful chapters.

10. For National Payroll Week 2017, APA local chap-ters submitted 367 entries for the eight NPW chapter contests.

11. The daily payroll ListServ grew by 8% to 10,250 members, representing 51% of the total APA

membership. This is APA’s oldest internet-based offering and it maintains popularity among mem-bers.

EDUCATION12. APA had 368 educational offerings in 2017, cover-

ing 845 training days, encompassing 62 different programs or delivery methods, and enrolling more than 47,890 participants.

13. In addition to conducting APA’s nationwide course offerings, APA’s National Speakers Bureau mem-bers presented 58 additional educational pro-grams, consisting of 26 chapter meetings, three chapter one-day events, and three user-group meetings.

14. Over the past year, APA has presented 30 in-house programs of customized training to more than 600 payroll professionals.

15. The Global Payroll Management Institute (GPMI) had 32 educational offerings in 2017, covering 52 training days, encompassing 29 programs presented through various delivery methods, and enrolling more than 5,390 participants.

16. In 2017, GPMI provided country-specific in-person and virtual global payroll training covering a growing number of locations, including Belgium, France, Germany, Ireland, Kazakhstan, Nether-lands, Poland, Russia, Singapore, Ukraine, and United Kingdom.

17. For 2017, all PayTrain® products were updated, and guided tours and videos were added to learn-payroll.com, resulting in a significant increase in sales for the year.

18. In 2017, more than 125 FPC candidates attended the Fundamental Payroll Certification Boot Camps, while more than 445 CPP candidates attended the Certified Payroll Professional Boot Camps.

19. APA’s most popular training program, the Prepar-ing for Year-End series, was offered in more than 64 one-day seminars and 15 webinars attended by more than 3,900 participants. In addition, 18 more Year-End classes were presented as part of the in-house training program.

20. APA presented in-depth payroll training to more than 550 participants at the Payroll Learning Centers in Las Vegas and San Antonio. Classes included: Payroll 101: Foundations of Payroll Cer-

Top Accomplishments in the Last Year



tificate Program, Payroll 201: Payroll Administra-tion Certificate Program, Payroll Administration in Canada, Payroll Administration in the United King-dom, and Implementing Payroll Best Practices.

21. Despite the federal government’s funding limita-tions, APA continued to have IRS and SSA rep-resentatives participate as speakers at many of the Payroll Tax Forum and Preparing for Year-End seminars and webinars.

22. APA’s 35th Annual Congress, featuring more than 170 workshops and 106 exhibitors, recorded at-tendance exceeding 1,900.

23. GPMI’s second annual Global Payroll Manage-ment Forum, a subset of APA’s Annual Congress, featured 34 global workshops and 17 exhibitors in the Global Payroll Pavilion and Exhibit Hall.

24. As a companion to the in-person Congress, the 8th Annual Virtual Congress & Expo was hosted live for two days, May 24-25, and remained on demand through August 25. More than 4,000 registrants from 60 states/provinces and eight countries represented more than 2,000 compa-nies.

25. GPMI’s first Advanced Global Payroll Manage-ment Certificate Program was presented in Sep-tember 2017.

26. The Global Payroll Management Certificate Program, co-branded with GPMI and APA, was offered four times nationwide in 2017.

27. The 31st Annual Educational Institutions Payroll Conference, held in November 2017 in Indianapo-lis, Indiana, was attended by 134 participants. The 3½-day curriculum was planned by the Strategic Payroll Leadership Task Force’s Educational Insti-tutions Subcommittee.

28. APA’s 14th Annual Capital Summit was held in March 2018 in Washington, D.C., with 179 attend-ees. Educational presentations by government policymakers focused on payroll legislative and regulatory issues.

29. More than 3,975 participants registered for five sponsored APA webinars covering topics rang-ing from paycards to workforce management. In addition, more than 980 participants registered for two sponsored GPMI webinars covering subjects including change management and robotics.

30. The Congress app at the 2017 Annual Congress was used by 86% of attendees. New for 2017, a how-to video was available for attendees and had 574 views.

FINANCE & ADMINISTRATION31. Membership revenue accounted for only 18% of

total APA operating revenue during 2017. By gen-erating most of its revenue from other sources, APA can keep its membership dues and related costs at a reasonable level.

32. APA’s net assets increased by 4.3% in 2017. This enabled the Association to make investments in additional educational programs and expand membership benefits.

33. APA’s notes payable balance was reduced by 8.9%, and interest expense related to loans de-creased by 6.5% in 2017.

34. Investment assets increased by 12.9% in 2017 by investing a portion of the association’s savings from previous refinancing of our loans as part of our strategic plan to build up reserves for future needs.

35. Certification-related revenue increased by 17.4% in 2017.

36. During 2017, APA’s Vendor Relations team created new relationships with 22 companies that were not previously APA advertisers, sponsors, or sup-porters, generating new revenue for the Associa-tion.

37. Congress 2017 Expo sponsorship sales revenue surpassed 2016’s total by 8%.

38. PAYTECH-Digital advertising sales revenue in-creased by 117% in 2017 compared to 2016.

39. National Payroll Week Sponsorship revenue in-creased by $45,000 or 14% in 2017 compared to 2016.

40. Sponsored webinar revenue exceeded 2016 by 195%.

41. MEET Las Vegas, APA’s unique meeting venue and home of one of our payroll learning centers, celebrated eight years in operation on March 16, 2018. MEET’s revenue hit an all-time high during 2017.

42. APA’s new enterprise-wide software applica-tion rolled out a new member directory, chapter profile, and chapter events listing, among other enhancements, resulting in more efficient service to members and customers.

43. Some 32 employees of the American Payroll As-sociation have maintained certifications in their respective fields of expertise: 10 Certified Payroll Professionals, two Fundamental Payroll Certifica-tions, one Certified Event Planner, one Certified Meeting Planner, two Certified Public Accoun-tants, nine Attorneys, one Certified Professional in Learning and Performance, three Professionals



in Human Resources, two SHRM-CPs, and one Certified DISC Consultant.

44. APA employs 101 full-time employees and three part-time staff members to support the members and customers of the Association.

GOVERNMENT RELATIONS 45. Throughout the time tax reform legislation was

being debated, enacted, and implemented, APA Government Relations maintained contact with the IRS, the U.S. Congress, and the media to pro-vide insight into what employers and employees might expect.

46. In January 2018, APA Government Relations renewed its position on the steering committee of the Mobile Workforce Coalition, a group seeking enactment of the Mobile Workforce State Income Tax Simplification Act of 2017 (H.R. 1393/S. 540).

47. APA Director Emily Lindsay, CPA, was selected to represent APA on the IRS’s Information Report-ing Program Advisory Committee (IRPAC). APA Director Emily Rook, CPP, completed her term on IRPAC at the end of 2017.

48. Former APA President Jim Paille, CPP, also repre-sents APA on IRPAC.

49. APA Vice President Stephanie Salavejus, CPP, represents APA on the IRS Advisory Council (IRSAC), and on the Strategic Threat Assessment and Response (STAR) Work Group of the IRS Security Summit. APA member Martin Rule, CPA, also was selected to represent APA on IRSAC.

50. APA Vice President Luanne Brown, CPP, and APA member Jenine Hallings were selected to repre-sent APA on the IRS’s Electronic Tax Administra-tion Advisory Committee (ETAAC).

51. APA members Stephanie McAtee, CPP; Kevin Valuet, CPP; and Cindy Cichosz, CPP, represent APA on the IRS Security Summit.

52. APA members Corrinne Flores and Beverly Wooten, CPP, represent APA on a child support work group organized by the Texas Office of the Attorney General.

53. APA’s Government Relations Task Force (GRTF) opened a new State and Local Taxes subcommit-tee.

54. In July 2017, the GRTF Retirement Accounts Sub-committee issued its Employer Communications Report with recommendations for state policy-makers seeking to implement state-run, automatic enrollment retirement savings programs.

55. In 2017, the GRTF Immigration Subcommittee

submitted recommendations to the U.S. Senate regarding proposed bills that would implement mandatory use of E-Verify.

56. Throughout 2017 and into 2018, the GRTF Payroll Cards Subcommittee lobbied legislatures and departments of labor in three states (Delaware, Massachusetts, and New York) in favor of rea-sonable payroll card legislation. In February, the Subcommittee released a white paper on the regulation of payroll cards, which includes model payroll card legislation.

57. In 2017, the GRTF Child Support and Other Gar-nishments Subcommittee helped defeat California Senate Bill 16, which would have relied on local minimum wages rather than the federal or state minimum wage to calculate disposable income for student loan garnishments.

58. In 2017 and 2018, the GRTF Child Support and Other Garnishments Subcommittee contacted legislatures, courts, and child support agencies in five states (California, Illinois, Nebraska, Wash-ington, and Wisconsin) to encourage improve-ments in wage withholding for tax levies, garnish-ments, and child support.

59. On April 12, after more than two years of commu-nication between the U.S. Department of Labor and the GRTF Child Support and Other Garnish-ments Subcommittee, the DOL issued an opinion letter addressing questions about the applicability of Consumer Credit Protection Act withholding limits to lump-sum payments.

60. In 2017, the GRTF Child Support and Other Garnishments Subcommittee recommended to the American Bankruptcy Institute that it develop a standardized form for wage withholding under a Chapter 13 bankruptcy and also explore methods of transferring payments from employers to trust-ees electronically.

61. In February 2018, the GRTF IRS Issues Subcom-mittee submitted recommendations to the House Ways and Means Oversight Subcommittee re-garding improvements to the IRS’s administration of the U.S. tax system.

62. In 2017, the GRTF IRS Issues Subcommittee sub-mitted extensive comments to the IRS regarding transition relief for accelerated W-2 filing dead-lines, a proposed rulemaking to truncate taxpayer identification numbers on employee copies of Form W-2, and electronic capabilities for filing the amended Form 94x series and related forms and schedules.



PUBLICATIONS63. As part of the launch of APA’s new website, Pay

News Now and PAYTECHonline were folded into the News & Resources section of the site. Readers can subscribe to receive the latest news in their inbox through a Pay News Now email “digest,” which has more than 3,000 subscribers.

64. Congress attendees received a new Congress Today experience in 2017 with a reformatted Show Daily printed magazine paired with a new daily electronic blog. The new multi-media format features video and social media components. The Membership Publications team posted 74 blog ar-ticles in the six days the blog was live, which then garnered more than 8,000 views during the week of Congress and an additional 2,523 page views since Congress ended in May.

65. The new Show Daily combo of Congress Today print magazine and digital blog was recognized with a First-Place win in the 2017 International Association of Exhibitions & Events (IAEE) Art of the Show competition.

66. As the monthly e-publication of GPMI, Global Payroll has more than 9,500 subscribers from more than 90 countries.

67. In 2017, APA launched XML-based publications on the APA Bookshelf, becoming the platform’s first customer to do so. This creates a better online reading experience and supports more precise searching and navigation for The Payroll Source® and other publications.

68. The Payroll Source® and other publications were updated to reflect changes made by the Tax Cuts and Jobs Act (Pub. L. 115-97), which resulted in the most sweeping tax changes in 30 years. The impact on payroll professionals was also covered in Payroll Currently, compliance updates, and news releases.

69. In 2018, APA added Payroll Currently to the APA Bookshelf. Members can view the newsletter and its features, including Inside Washington, from their computer, laptop, tablet, and smartphone.

70. The Guide to Successful Electronic Payments was made available as a free e-book to APA members in 2017 and 2018 through rapid! Pay-Card’s sponsorship.

71. The 2017 edition of APA’s Survey of Salaries and the Payroll Profession was provided as a free e-book to APA members.

72. Understanding Your Pay was offered in 2017 as a free digital publication to both APA members and the general public through Global Cash Card’s

sponsorship.73. APA’s publications team continued to provide

members with timely notice of important legal, legislative, and regulatory payroll developments through compliance updates and new areas of the website, including the Compliance and News & Resources sections.

PUBLIC RELATIONS 74. During 2017, APA’s public relations campaigns

across all media reached a potential audience of more than 2.9 billion. APA and GPMI experts were quoted widely in the media on payroll-relat-ed issues such as global payroll and paycards. Coverage appeared in outlets including CNN, The Washington Post, The Wall Street Journal, Yahoo! Finance, CEO Update, Politico, CPA Practice Ad-visor, USA TODAY NETWORK, Bloomberg BNA, and PYMNTS.com.

75. The APA was a leading resource for media outlets across the country on the tax reform legislation passed in late 2017. In total, APA was quoted in over 42 newspaper, radio, and TV stories, includ-ing multiple stories from CNN, The Wall Street Journal, The New York Times, The Washington Post, MSNBC, and “PBS NewsHour.”

76. APA continued to expand its presence on leading social media sites. APA’s Facebook pages have more than 16,900 fans, APA’s LinkedIn group page more than 25,850 members, and more than 8,380 follow APA (@PayNews) on Twitter. The overall average growth of our social media chan-nels is 12.2% over the previous year.

77. Since Congress 2017, APA hosted eight Twitter chats garnering nearly 1,500 tweets using the chat hashtag #paynews and earning more than 1,400 favorited tweets. On average, each chat session was viewed by more than 220 individu-als online. APA’s monthly Twitter chats address relevant payroll and career development issues.

78. The Global Payroll Management Institute (GPMI) actively engages payroll professionals around the world through its social media outreach. GPMI currently has subscribers from more than 95 countries in its LinkedIn group and a growing number of followers on Twitter.

79. APA’s Compliance TV delivered monthly reports to members on payroll and AP compliance news and hot topics. The 12 videos produced in 2017 received more than 8,300 views.

80. APA contributed articles to each edition of the



SSA/IRS Reporter, the quarterly publication for U.S. employers and tax professionals that is posted on the IRS website. Each issue reaches an estimated 6 million readers.

81. During National Payroll Week 2017, more than 315 APA member volunteers taught paycheck ba-sics to teens across the nation on the 12th annual Money Matters National Education Day.

82. The number of “likes” to APA’s Facebook page grew by 14% since 2016. More than 3,615 individ-uals currently “like” the APA Facebook page dedi-cated to National Payroll Week®. NPW 2017 social media messaging in total received 2,553,212 impressions, an increase of 141%.

83. A total of 84 top businesses signed up as NPW 2017 supporters to promote National Payroll Week to their employees. Supporters included the Kansas City Royals, Neiman Marcus, and Para-mount Pictures.

84. More than 34,890 individuals participated in the NPW 2017 “Getting Paid In America” online survey, an increase of 29%. The survey results, which are an important research tool, were reported by leading media including Business Insider and MarketWatch.

85. A new video advertising campaign was created for NPW 2017. The “Payroll Throughout History” video aired on national TV and was shared on so-cial media. Online, the video was watched more than 71,800 times. It also received 159 “likes” and was shared more than 150 times.

86. APA’s Board of Advisors LinkedIn subgroups grew to nearly 1,000 members in 2017.

87. The MEET Las Vegas Instagram business page was launched in July 2017. The page currently has 502 followers and has generated over 6,100 “likes” and 180 comments since its inception.

88. MEET Las Vegas was featured in the Every Last Detail and Aisle Society blog and social media platforms on October 26 and in November 2017, respectively. Every Last Detail promotes to more than 83,000 followers on Instagram.

89. APA’s 35th Annual Congress was named a top three finalist for the 2017 BizBash Event Style Awards in the category of Best Association Event.

90. A new “Top 5” video series was created for APA social media platforms highlighting the top five most important aspects of various payroll topics. A total of three videos have been created thus far and have been viewed over 2,700 times on YouTube and Facebook.

PARTNERSHIPS 91. APA President Sondra Dougherty, CPP, and

Executive Director Dan Maddux attended the Canadian Payroll Association’s 35th Annual Con-ference & Trade Show in Niagara Falls, Ontario, Canada, June 13-17, where they both sat on the international panel.

92. APA President Sondra Dougherty, CPP, and Executive Director Dan Maddux attended the Chartered Institute of Payroll Professionals’ 2017 Annual Conference and Excellence Awards on October 4-5 at the Celtic Manor Resort in Wales, where they also participated on an international panel.

93. The Global Payroll Management Institute (GPMI) was invited to attend “A Rendezvous with Neeya-mo” two-day event in Gao, India. GPMI’s Global Director of Strategy, Development and Training, Mary Holland, CPP, attended and spent two days with Neeyamo’s payroll team in Pune, India.

94. GPMI partnered with Immedis to host the very first in-person global course located outside the United States. This GPMI course, “Managing Pay-roll Operations Across the Globe,” was held at the Immedis offices in Dublin, Ireland, March 22-23, 2018.

95. GPMI participated in two partner events with Global Chambers. At both events Mary Holland, CPP, GPMI Global Director of Strategy, Develop-ment and Training, was a panelist.

96. APA continued to partner with Visa to support the APA Visa® Paycard Portal®, a premier employer and employee resource on payroll cards.

97. APA continued to partner with Global Cash Card to provide Payroll Education Grants, in addition to grants provided by APA.

98. Since 2008, APA has continued its partnership with Jobing.com. Jobing.com powers APA’s active online job board, where there are more than 450 payroll- related jobs posted along with free job search tools and resources for APA members.

99. Since 1994, APA has continued its alliance with Robert Half International/Accountemps, which ensures that APA’s online Career Center resourc-es for our members stay relevant and up-to-date throughout the year.

100. APA continues its longstanding relationship with ADP, which recommitted their support for another five-year term with the sole Diamond Sponsorship of National Payroll Week and the Diamond Spon-sorship of the Pre-Congress program at APA’s Annual Congress.


oRgAnizATionAl ChART

1

Outside Services

Member President Board of Directors Officers

Executive DirectorDan MadduxNew York, NY

San Antonio, TXLas Vegas, NV

Washington, DC

Legal CounselJohn Hazard

Webster, Chamberlain &

Bean

Tax CounselMary B. Hevener

Morgan, Lewis & Bockius

External Auditor

Bernard Grotell, CPA

Loeb & Troper

Chief Operating Officer

Tammy L. Trascher, CPP

San Antonio, TX

Accounting/Budgeting/Treasury

Executive Office

Human Resources

Information Technology

Succession Planning

Global Initiatives

In-House Counsel and Government

Relations/Editorial Advisor

Michael P.O’Toole, Esq.New York, NY

In-House Counsel

Editorial Advisor

Government Relations Advisor

Global Initiatives

Senior Director of Customer Service and PublicationsEileen GaughranSan Antonio, TX

Customer Service

Editorial Division

Membership Publications

Global Publications

Senior Director of Government and Public Relations,

Certification and ITRobert Wagner, Esq.

Red Bank, NJ

Certification Chapter

Relations Government

Relations Information

Technology Multimedia

Services Public

Relations Global

Initiatives

Director of Operations

William DambacherSan Antonio, TX

MEET Las Vegas

Meeting Planning

Speaker Admin

Property Management

Director of Marketing

Christina MeslenerGarrison, NY

Marketing Department

Art Department

Production and Purchasing

Copy Department

Website Global

Initiatives

Director of Business

Development and Vendor Relations

Douglas WolfSan Antonio, TX

Business Development

Vendor Relations

Global Initiatives

APA Organization ChartMay 2018

As of May, there are 99 full-time positions and 4 part-time positions at APA.Please refer to the pages that follow for individual departments.

Senior Director of Education

ServicesDan Dycus,

CPPWashington, DC

Payroll Training

Global Payroll Training

Global Initiatives

* indicates Part-time Position



2

Copy EditorJim Hocker*

San Antonio, TX

Senior Director of Customer Service and Publications Eileen GaughranSan Antonio, TX

Customer Service Editorial Division Membership Publications Global Publications

Director of Membership Publications

Christine AverySan Antonio, TX

Senior Editor of Membership PublicationsKerry Cole

San Antonio, TX

Editorial AssistantFelicia DeInnocentiis

San Antonio, TX

Graphic DesignerTracy StoffelSan Antonio, TX

Manager of Customer Service

Marisa HuertaSan Antonio, TX

Customer Service Specialist

Margie GarciaSylvia Sanchez, PHR,

SHRM-CPSan Antonio, TX

Customer Service SupportMichael Fernandez

Crystal GarciaJessica HolguinNatalie Ruedas*

VacantSan Antonio, TX

American Payroll AssociationStaff Organization Chart

May 2018

Associate EditorKiko Martinez

San Antonio, TX

Customer Service Support Clerk

Mary RodriguezSan Antonio, TX

Certification Support Specialist

Kendrea KellySan Antonio, TX

Senior Manager of Customer Service

Tina SwensonSan Antonio, TX

* Part-time Position

Manager, State Payroll Information

ResourcesLia Coniglio, Esq.

New York, NY

Manager, PayrollInformationResources

EdwardKowalski, Esq.New York, NY

Editorial AssistantCaren BennettNew York, NY

Senior Manager of Payroll Information

ResourcesCurtis Tatum, Esq.

Washington, DC

Director of Publications

Laura Lough, Esq.New York, NY

Editor of Payroll Information Resources

Jyme Mariani, Esq.Washington D.C.

Editor of Payroll Information ResourcesMavanee

Anderson, Esq.Camden, NJ



3

Human Resources/Talent Management Director

Liza Fawcett, PHRSan Antonio, TX

Human Resources Succession Planning Executive Office

Chief Operating OfficerTammy L. Trascher, CPP

San Antonio, TX

Accounting/Budgeting/Treasury

Executive Office Human Resources Information Technology Succession Planning Global Initiatives

Senior Director of Government and Public Relations, Certification and IT

Robert Wagner, Esq.Red Bank, NJ

Certification Chapter Relations Government Relations Information Technology Multimedia Services Public Relations Global Initiatives

* See separate page

Human Resources Manager

Delia Hernandez, PHR, SHRM-CP, FPCSan Antonio, TX

Senior Executive Assistant

Jennifer StewartSan Antonio, TX


May 2018

Meeting Planning and Executive Office Assistant

Tania ArabianSan Antonio, TX

Director of Financial Services

Barbara Vander, CPASan Antonio, TX

Accounting Budgeting Treasury

Senior Accounting Manager

Kay Valentine, CPASan Antonio, TX

Disbursements Specialist

Debra RodriguezSan Antonio, TX

Accounting Coordinator

Josephine GuerreroSan Antonio, TX

Accounting System Administrator

Juan CoronadoSan Antonio, TX

Senior AccountantTim Taylor

San Antonio, TX

Staff AccountantRita Paz

San Antonio, TX

Accounts Receivable Collections

SpecialistLisa Lewis

San Antonio, TX

Shipping Coordinator IMartin Ruiz

San Antonio, TX



4

Manager of Information TechnologyChris Tuttle

San Antonio, TX

Business AnalystNed Waldie

San Antonio, TX

Director of Public Relations, Video and Chapter Relations

Mark CoindreauSan Antonio, TX

Public Relations and Social Media Coordinator

Arianna TheodossSan Antonio, TX

Chapter Relations Manager

Elizabeth HerreraSan Antonio, TX

Chapter Relations Coordinator

Juliana HuntSan Antonio, TX

Receptionist Coordinator

Laura ReyesSan Antonio, TX

Certification ManagerRali Petrova

Washington, D.C.

Senior Director of Government and Public Relations, Certification, and IT

Robert Wagner, Esq.Red Bank, NJ

Certification Chapter Relations Government Relations Information Technology Multimedia Services Public Relations Global Initiatives

Software Development

ManagerZack Wright

San Antonio, TX

Multi-Media Production Manager

Wilfred ShipleySan Antonio, TX


May 2018

Public Relations and Social Media

SpecialistBrandy GaskinsSan Antonio, TX

IT Specialist, Network

Dillhon RedfernVacant

San Antonio, TX

Junior Web Developer

Jason GutierrezSan Antonio, TX

Certification Analyst

Sakib ShaikhSan Antonio, TX

Director of Government Relations

Bill Dunn, CPPWashington, DC

Senior Manager ofGovernment Relations

Alice Jacobsohn, Esq.Washington, DC



5

Senior Director of Education ServicesDan Dycus, CPPWashington D.C.

Payroll Training Global Payroll

Training Global

Initiatives


May 2018

Global Director of Strategy, Development,

and TrainingMary Holland, CPP

Los Gatos, CA Directors of Payroll Training

Andy Garboden, CPPMaple Valley, WA

Steve Hodgson, CPP, CPLP

Las Vegas, NV

Sally Thomson, CPPAnkeny, IA

Larry White, CPPTulsa, OK

Hope Williams, CPPRoswell, GA

Education AdvisorJames Medlock, CPP

Fort Collins, CO

Director of Instructional Design and Learning

DevelopmentNicole Smith

Greensboro, NC

Account ManagerSusan Garcia

San Antonio, TX

Instructional DesignerMark ThielmannSt. Petersburg, FL



6

Director of MarketingChristina Meslener

Garrison, NY

Marketing Department

Art Department Production and

Purchasing Copy Department Website Global Initiatives

Manager, Art Department

Rocelyn DunstonSan Antonio, TX

Interactive Graphic Designer

Michael CruzSan Antonio, TX

Manager of Production Purchasing

Jack CerviniVenice, FL

Lead Graphic Designer

Leila BartonMercedes, TX

Production Coordinator

Debbie CerviniVenice, FL

Marketing Specialist Colin Castillo

San Antonio, TX

Senior Manager, Marketing

CommunicationsAnna Hilton

San Antonio, TX

Communications Copywriter

Kim JohnsonVacantVacant

San Antonio, TX

Website Manager

Rosemary BirardiNew York, NY


May 2018

Website Editor

Nicolas Gonzales, FPC

Austin, TX



7

Director of Business Development and Vendor Relations

Douglas WolfSan Antonio, TX

Business Development

Vendor Relations Global Initiatives

Assistant Manager of Vendor Relations

OperationsDiane EnriquezSan Antonio, TX

Marketing Support Specialist

Alec GardnerSan Antonio, TX

Vendor Relations Tradeshow Specialist

Yolanda Ramirez, CEM

San Antonio, TX

Account ManagerSusan Garcia

San Antonio, TX


May 2018



8

Director of OperationsWilliam Dambacher

San Antonio, TX

Meeting Planning Speaker

Administration Property

Management

Senior Manager of Meeting Planning

Judy McClain, CMPSan Antonio, TX

Manager of Seminars and

Speaker Administration

Linda WallenbornSan Antonio, TX

San Antonio Meeting Center

Catering CoordinatorNancy Guerrero*Norma Arreaga*San Antonio, TX

Property and Event Services ManagerElizabeth Mata-

HarrisSan Antonio, TX

Assistant Manager of Speaker

Administration Angela Font

San Antonio, TX

Maintenance Technician

Rafael Flores, IIISan Antonio, TX


May 2018

Meeting Planning and Executive Office

AssistantTania Arabian

San Antonio, TX

* Part-time Position

Assistant Manager of Creative Development

Jessica NeidhartSan Antonio, TX



9

Director of Event ServicesCassandra Howatt-

LeiboviciLas Vegas, NV

Director of OperationsWilliam Dambacher

San Antonio, TX

Chief Executive OfficerDan Maddux

Las Vegas, NV

Facility CustodianStan WoodsonLas Vegas, NV

Director of Business Development and Sales

Jennifer GuevarraLas Vegas, NV

Administrative Assistant

Charmane AngelesLas Vegas, NV

Sales and Event Coordinators

VacantVacant

Las Vegas, NVIT Event Specialist

Chris MolinaLas Vegas, NV

American Payroll AssociationMEET Las VegasStaff Organization Chart

May 2018


finAnCiAls

Note: have to manually change the percentages

Education, Training &Congress

38%

Membership &Certification

26%

Advertising &Sponsorships

15%

Publications &Subscriptions

7%

Other14%

American Payroll AssociationRevenues 2017 ( excludes SWAPs )

$0

$5

$10

$15

$20

$25

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17

Mill

ions

American Payroll AssociationIncome and Expenses

Income Expenses

$2$0$2$4$6$8

$10$12$14$16$18$20$22$24$26$28$30$32$34$36$38

91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17

Mill

ions

American Payroll AssociationUnrestricted Net Assets

2017 Unrestricted Net Assets $36,429,367


finAnCiAls

Independent Auditor’s Report

Independent Auditor’s Report Board of Directors American Payroll Association Report on the Consolidated Financial Statements

We have audited the accompanying consolidated financial statements of American Payroll Association, which comprise the consolidated balance sheet as of December 31, 2015 and 2014, and the related consolidated statements of activities and changes in net assets and cash flows for the years then ended, and the related notes to the consolidated financial statements.

Management’s Responsibility for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

Auditors and ConsultantsServing the Health Care & Not for Profit Sectors

655 Third Avenue, 12th Floor, New York, NY 10017(212) 867-4000 / Fax (212) 867-9810 / www.loebandtroper.com



Independent Auditor’s Report Board of Directors American Payroll Association Report on the Consolidated Financial Statements

We have audited the accompanying consolidated financial statements of American Payroll Association, which comprise the consolidated balance sheet as of December 31, 2017 and 2016, and the related consolidated statements of activities and changes in net assets, and cash flows for the years then ended, and the related notes to the consolidated financial statements.

Management’s Responsibility for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.






finAnCiAls

2.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of American Payroll Association as of December 31, 2014 and 2013, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

March 27, 2015 New York, New York

2.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of American Payroll Association as of December 31, 2017 and 2016, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

New York, New York April 2, 2018


finAnCiAls

EXHIBIT A

AMERICAN PAYROLL ASSOCIATION

Consolidated Balance SheetYEARS ENDED DECEMBER 31, 2017 AND 2016

EXHIBIT A

2017 2016

ASSETS

Current assetsCash and cash equivalents $ 1,689,574 $ 2,072,558Investments (Note 3) 19,208,296 17,014,710Accounts receivable (net of allowance for doubtful

accounts of $339,000 in 2017 and $152,000 in 2016) 1,046,534 843,389Prepaid expenses and other current assets 1,445,802 1,034,648

Total current assets 23,390,206 20,965,305

Noncurrent assetsInvestment held for deferred compensation (Note 3) 1,020,750 670,705Fixed assets - net (Note 5) 28,282,092 29,834,358

Total assets $ 52,693,048 $ 51,470,368

LIABILITIES AND NET ASSETS

Current liabilitiesAccounts payable and accrued expenses $ 1,909,916 $ 2,539,646Deferred revenues 4,613,704 3,813,259Current portion of long-term debt (Note 8) 555,613 555,613

Total current liabilities 7,079,233 6,908,518

Long-term liabilitiesDeferred compensation payable (Note 7) 1,020,750 670,705Long-term debt (Note 8) 8,163,698 8,961,609

Total liabilities 16,263,681 16,540,832

Net assets - unrestricted (Exhibit B) 36,429,367 34,929,536

Total liabilities and net assets $ 52,693,048 $ 51,470,368


CONSOLIDATED BALANCE SHEET

DECEMBER 31, 2017 AND 2016

See independent auditor's report.

The accompanying notes are an integral part of these statements.

EXHIBIT A

2017 2016

ASSETS





Total assets $ 52,693,048 $ 51,470,368













EXHIBIT A

2017 2016

ASSETS





Total assets $ 52,693,048 $ 51,470,368














finAnCiAls

EXHIBIT B


Consolidated Statement of Activities and Changes in Net Assets

YEARS ENDED DECEMBER 31, 2017 AND 2016

EXHIBIT B

2017 2016

Operating revenuesEducation and training $ 8,993,924 $ 8,801,325Member services and certifications 6,055,520 5,964,590Advertising and sponsorship 3,439,299 3,538,918Books, publications and subscriptions 1,599,085 1,677,201Other income 525,327 551,012

Total operating revenues 20,613,155 20,533,046

Operating expensesEmployee compensation and benefits 10,915,591 10,384,674Professional services 982,496 928,173Printing, shipping and postage 1,093,145 1,057,937Conferences, conventions and meetings 3,752,655 3,495,236Travel 483,975 523,224Occupancy 1,281,393 1,094,472Information technology 614,917 796,664Other 681,542 578,928

Total operating expenses 19,805,714 18,859,308

Change in net assets from operations 807,441 1,673,738

Nonoperating revenue, gains and expensesDepreciation (1,832,604) (1,667,385)Investment income (Note 3) 1,107,607 324,217Building rental income (Note 9) 1,671,272 1,090,007Interest expense (Note 8) (496,183) (530,844)Unrealized gain on swap agreement (Note 8) 242,298 209,448

Net nonoperating revenue, gainsand expenses 692,390 (574,557)

Change in unrestricted net assets (Exhibit C) 1,499,831 1,099,181

Net assets - beginning of year 34,929,536 33,830,355

Net assets - end of year (Exhibit A) $ 36,429,367 $ 34,929,536



CONSOLIDATED STATEMENT OF ACTIVITIESAND CHANGES IN NET ASSETS



EXHIBIT B

2017 2016
















EXHIBIT B

2017 2016

















finAnCiAls

EXHIBIT C


Consolidated Statement of Cash FlowsYEARS ENDED DECEMBER 31, 2017 AND 2016

EXHIBIT C

2017 2016

Cash flows from operating activitiesChange in net assets (Exhibit B) $ 1,499,831 $ 1,099,181Adjustments to reconcile change in net assets to

net cash provided by operating activitiesDepreciation 1,832,604 1,667,385Unrealized gain on swap agreement (242,298) (209,448)Realized and unrealized gains on investments (848,232) (80,527)Decrease (increase) in assets

Accounts receivable (203,145) (268,458)Prepaid expenses and other current assets (411,154) (119,916)

Increase (decrease) in liabilitiesAccounts payable and accrued expenses (629,730) 234,274Deferred compensation payable 350,045 250,479Deferred revenues 800,445 (952,158)

Net cash provided by operating activities 2,148,366 1,620,812

Cash flows from investing activitiesProceeds from sale and/or maturity of investments 582,317 26,951Purchase of investments (2,277,716) (1,663,677)Fixed asset acquisitions (280,338) (694,059)

Net cash used by investing activities (1,975,737) (2,330,785)

Cash flows from financing activitiesPrincipal payments on long-term debt (555,613) (555,613)

Net change in cash and cash equivalents (382,984) (1,265,586)

Cash and cash equivalents - beginning of year 2,072,558 3,338,144

Cash and cash equivalents - end of year $ 1,689,574 $ 2,072,558

Supplemental disclosure of cash flow informationCash paid for interest $ 496,183 $ 530,844

Cash paid for taxes $ 50,000 $ -


CONSOLIDATED STATEMENT OF CASH FLOWS




EXHIBIT C

2017 2016



















EXHIBIT C

2017 2016




















finAnCiAls


Notes to Consolidated Financial StatementsDECEMBER 31, 2017 AND 2016

-continued-


NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


-continued-

NOTE 1 - NATURE OF ORGANIZATION

American Payroll Institute, Inc. d/b/a American Payroll Association (“APA”) was organized to promote the payroll profession. This is accomplished primarily through education, printed materials, legislative activities and awareness programs. APA also includes the following: APA Education Trust, American Payroll Institute, Inc., and API NYC Properties, LLC, organized in New York; API Fund for Payroll Education, Inc. and API Properties, Inc., organized in Texas; API Nevada Properties, Inc., organized in Nevada; API DC Properties, Inc., and Global Payroll Management Institute, Inc. organized in Washington, D.C.; and APA Services, Inc., organized in Delaware.

APA Education Trust and API Fund for Payroll Education, Inc. were established as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). American Payroll Institute, Inc. and Global Payroll Management Institute, Inc. were established as exempt from federal income tax under Section 501(c)(6) of the IRC. API Properties, Inc., API Nevada Properties, Inc., and API DC Properties, Inc. were established as IRC Section 501(c)(2) title-holding companies. API NYC Properties, LLC is a limited liability company established to hold title to property purchased in New York City. APA Services, Inc. is a for-profit corporation subject to federal income taxes. Federal tax expense in 2017 was $50,000. No federal taxes were due in 2016. Certain activities performed by APA are unrelated to its exempt purpose and are subject to unrelated business income tax.

APA Education Trust and API Fund for Payroll Education, Inc. are responsible for educational activities. American Payroll Institute, Inc. provides membership services including publications, lobbying and the dissemination of printed and other material promoting the payroll profession. API Properties, Inc., API Nevada Properties, Inc., API DC Properties, Inc., and API NYC Properties, LLC were established to hold title to property. APA Services, Inc. was formed to facilitate taxable activities which are byproducts of services rendered to APA’s members. Global Payroll Management Institute, Inc. (GPMI) was organized to promote the payroll profession internationally.

APA is funded primarily by education and membership services revenues.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Basis of Consolidation

The financial activity and financial position of APA Education Trust, API Fund for Payroll Education, Inc., API Properties, Inc., API Nevada Properties, Inc., API DC Properties, Inc., API NYC Properties, LLC, APA Services, Inc., and Global Payroll Management Institute, Inc. have been consolidated with APA.


finAnCiAls



-continued-

2. AMERICAN PAYROLL ASSOCIATION



-continued-

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

A. Basis of Consolidation (continued)

These entities are related to APA through Board control and financial interdependence. All material intercompany balances and transactions have been eliminated in the consolidation.

B. Basis of Accounting

The consolidated financial statements are prepared on the accrual basis of accounting. Revenues from membership dues are recognized over the period of membership. Revenues from training courses and the annual congress are recognized when the events take place. Advertising revenues are recognized upon the publication date.

C. Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

D. Cash Equivalents

Cash equivalents include highly liquid money market funds with original maturity dates of three months or less. Investments in money market funds are not insured or guaranteed by the U.S. Government.

E. Accounts Receivable and Allowance for Doubtful Accounts

APA records receivables based on contracts or for services provided. Bad debt expense is charged if the receivable is determined to be uncollectible based on periodic review by management. Factors used to determine whether an allowance should be recorded include the age of the receivable and a review of payments subsequent to year end.

F. Prepaid Expenses and Other Current Assets

Prepaid expenses include the cost of printing brochures, inventory and materials related to future events, promotional items and premiums, and unexpired insurance cost.


finAnCiAls



-continued-




-continued-


G. Investments

Investments are recorded at fair value. APA invests in various investment securities. Investment securities are exposed to various risks such as interest rate, credit and overall market volatility. Due to the level of risk associated with investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term, based upon the markets’ fluctuations, and that such changes could materially affect APA’s consolidated financial statements.

H. Fixed Assets

Fixed assets are stated at cost and are depreciated on the straight-line method over their estimated useful lives. Fixed assets in excess of $2,000 with an estimated useful life of more than one year are capitalized.

I. Deferred Revenues

Deferred revenue represents payment for membership dues, publications, and subscriptions that are prorated over the year, prepayments for future events and advertising, and advance rental income payments.

J. Leases

Income and expenses for leases are recorded on the straight-line basis over the term of the lease. Deferred rent, when material, is recorded for the difference between the fixed payment and rent expense.

K. Deferred Compensation

Based on a contractual obligation in 2013, commencing in 2014, a liability has been recorded representing APA’s commitment. Although the investments are owned and controlled by APA, said investments have been segregated. Earnings as well as gains and losses on these funds are added to and deducted from deferred compensation payable. The agreement continues for ten years.

L. Change in Net Assets from Operations

Change in net assets from operations includes all revenue and expenses except for depreciation, investment income, building rental income, interest expense, and unrealized gain on swap agreement.


finAnCiAls



-continued-




-continued-


M. Functional Allocation of Expenses

The costs of providing APA’s programs and other activities have been summarized on a functional basis. Accordingly, certain costs have been allocated among the programs, supporting services and nonoperational activities.

N. Revenue Recognition

Revenues are recognized net of refunds and discounts as follows:

Education and training - at the time of the course.

Member services and certification: Membership dues - Over the membership period. Certifications - at the time of the event.

Advertising and Sponsorships: Sponsorships and booth rentals - at the time of event. Advertising - at the time the advertisement is run.

Books, publications and subscriptions - at the time of sale or over the term of the subscription.

O. Rental Income

Rental income is recorded on a monthly basis equal to amounts charged to tenants based upon signed leases.

P. Advertising

Advertising costs are expensed when incurred. Advertising expense for the years ended December 31, 2017 and 2016 was $249,101 and $281,448, respectively.

Q. Unrestricted Net Assets

Unrestricted net assets include funds having no restrictions as to use or purpose imposed by donors.


finAnCiAls



-continued-




-continued-


R. Fair Value Measurements

Fair Value Measurements establishes a framework for measuring fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below. Level 1 inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that APA has the ability to access. Level 2 inputs to the valuation methodology include:

Quoted prices for similar assets or liabilities in active markets;

Quoted prices for identical or similar assets or liabilities in inactive markets;

Inputs other than quoted prices that are observable for the asset or liability;

Inputs that are derived principally from or substantiated by observable market data by correlation or other means.

If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

The following is a description of the valuation methodologies used for assets and liabilities measured at fair value. There have been no changes in the methodologies used at December 31, 2017 as compared to those used at December 31, 2016.

Mutual funds - Valued at the net asset value (NAV) of shares held at year end.

Swap liability - The estimated fair value is determined using forward-looking assumptions of interest rates and the resulting effect on the underlying cash flows of the interest rate swap.

The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while APA believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.


finAnCiAls



-continued-




-continued-


R. Fair Value Measurements (continued)

The following table sets forth by level, within the fair value hierarchy, the liabilities at fair value as of December 31, 2017 and 2016:

2017

Level 2 2016

Level 2 Swap agreement payable $ 246,204 $ 488,502

Note 3 sets forth by level, within the fair value hierarchy, the assets at fair value at December 31, 2017 and 2016.

S. Uncertainty in Income Taxes

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, 2014 and subsequent remain subject to examination by applicable taxing authorities.

T. Income Taxes

Income taxes are provided for tax effects of transactions reported in the consolidated financial statements and consist of taxes currently due.

U. Subsequent Events

Subsequent events have been evaluated through April 2, 2018, which is the date the consolidated financial statements were available to be issued.

V. Reclassification

2016 revenues and expenses have been reclassified to conform to current year presentation.


finAnCiAls



-continued-




-continued-

NOTE 3 - INVESTMENTS

The following is the breakdown of assets by level within the fair value hierarchy:

December 31, 2017 Level 1 Level 2 Total Investments Mutual funds - fixed income $ 11,456,234 $ - $ 11,456,234 Mutual funds - equity 5,501,379 - 5,501,379 Total investments reported on the fair value hierarchy $ 16,957,613 $ - 16,957,613 Cash equivalents 2,250,683 Total investments $ 19,208,296 Investment held for deferred

compensation Mutual funds - fixed income $ 64,402 $ - $ 64,402 Mutual funds - equity 894,409 - 894,409 Total investment held for deferred compensation reported on the fair value hierarchy $ 958,811 $ - 958,811 Money market funds 61,939 Total investment held for deferred compensation $ 1,020,750


finAnCiAls

-continued-






-continued-

NOTE 3 - INVESTMENTS (continued)

December 31, 2016 Level 1 Level 2 Total Investments Fixed income - mutual funds $ 11,839,287 $ - $ 11,839,287 Equity - mutual funds 4,049,032 - 4,049,032 Total investments reported on the fair value hierarchy $ 15,888,319 $ - 15,888,319 Cash equivalents 1,126,391 Total investments $ 17,014,710 Investment held for deferred

compensation Fixed income - mutual funds $ 95,308 $ - $ 95,308 Equity - mutual funds 513,400 - 513,400 Total investment held for deferred compensation reported on the fair value hierarchy $ 608,708 $ - 608,708 Cash equivalents 61,997 Total investment held for deferred compensation $ 670,705


finAnCiAls






-continued-

NOTE 3 - INVESTMENTS (continued)

Investment income consists of the following:

2017 2016 Net realized and unrealized gains $ 848,232 $ 80,527 Interest and dividends 371,484 343,773 Investment management fees (112,109) (100,083) Total net investment income $ 1,107,607 $ 324,217

NOTE 4 - FUNCTIONAL EXPENSES

2017 2016 Professional education and advancement $ 17,797,288 $ 16,926,096 Administrative and general 4,449,322 4,231,524 $ 22,246,610 $ 21,157,620

NOTE 5 - FIXED ASSETS

2017 2016 Estimated

Useful Lives Land $ 7,508,752 $ 7,460,251 Building and improvements 33,919,616 33,919,616 25 - 40 years Furniture and equipment 6,260,011 6,028,174 3 - 10 years 47,688,379 47,408,041 Less accumulated depreciation (19,406,287) (17,573,683) $ 28,282,092 $ 29,834,358

-continued-


finAnCiAls



-continued-




-continued-

NOTE 6 - PENSION

APA has a defined contribution pension plan that covers all eligible employees. In 2017 and 2016, a contribution of 12% of qualified wages were approved to be paid. Pension expense for 2017 and 2016 was $940,048 and $803,752, respectively. As of December 31, 2017 and 2016, accrued pension liability of $590,076 and $838,488, respectively, is included in accounts payable and accrued expenses.

NOTE 7 - DEFERRED COMPENSATION PAYABLE

There is a nonqualified deferred compensation plan (457 f) for the Executive Director. Deferred compensation expense was $218,545 in 2017 and $212,180 in 2016.

NOTE 8 - LONG-TERM DEBT

APA has various loans outstanding to finance property and improvements. The maturity date for all the loans is February 2020 and the interest rates are secured with a swap agreement which limits the interest rate for the life of the loans. Interest expense was $496,183 in 2017 and $530,844 in 2016.

APA has a hedge contract (an interest rate swap agreement) with Capital One Bank, which effectively converts the interest rate on the variable loans to a fixed rate of 5.58%. The fair value of the swap agreement as of December 31, 2017 and 2016 was $246,204 and $488,502, respectively.


finAnCiAls



-continued-




-continued-

NOTE 8 - LONG-TERM DEBT (continued)

The following are the loans’ terms:

Monthly Principal Payment Maturity Interest Terms

Interest Rate at

December 31

Balance December 31,

2017

Balance December 31,

2016 Collateral Terms

$ 19,792 February

2020 LIBOR + 2.25% 5.58%* $ 3,621,875 $ 3,859,375 Nevada, Texas properties

20-year amortization plus interest with a balloon after 7 years.

9,799 February

2020 LIBOR + 2.25% 5.58%* 1,793,150 1,910,733 Nevada, Texas properties


16,711 February

2020 LIBOR + 2.25% 5.58%* 3,058,082 3,258,612 Nevada, Texas properties


Total loans 8,473,107 9,028,720 Swap agreement 246,204 488,502 Total $ 8,719,311 $ 9,517,222

* Based on effective rate with swap payments.


finAnCiAls



-continued-




-continued-

NOTE 8 - LONG-TERM DEBT (continued)

There is a covenant requiring management to maintain a minimum of $1,500,000 of cash and liquid assets (investments) to be increased by $250,000 each year after December 31, 2013. The current required level is $2,750,000. There is to be a minimum debt service ratio of 1.35 and any further debt without prior approval is prohibited. These provisions carried forward with the refinancing agreement. APA was in compliance as of December 31, 2017 and 2016.

All loans are collateralized by APA’s real property on Main Avenue in San Antonio and Bridger Avenue in Nevada.

The carrying amount of the swap has been adjusted to its fair value at the end of the year. Because of changes in forecasted levels of LIBOR, this resulted in reporting a reduction in liability for the fair value of the future net payments forecasted under the swaps. The swap contracts permit settlement prior to maturity only through termination by APA. The settlement amounts are determined based on forecasted changes in interest rates required under fixed and variable legs of the swaps. APA believes the settlement amounts are the best representation of the fair value of the swaps and has adjusted their carrying amounts to the settlement amounts at end of year. The notional amounts are $8,473,107 and $9,028,720 at December 31, 2017 and 2016, respectively.

Under the swap contract, APA pays interest at the above rate on the above balance and receives interest at varying rates. The interest rate swap qualifies as, and is designed as, a cash flow hedge. The swap is designated to hedge the risk of changes in interest payments on the note caused by changes in LIBOR. The notional amounts do not represent actual amounts exchanged by the parties, but instead represent the amounts on which the contracts are based.

Since the critical terms of the swaps and the notes are approximately the same, the swaps are assumed to be effective as hedges, and none of the changes in fair values are included in income. Accordingly, all of the adjustment of the swaps’ carrying amount is reported as nonoperating income or loss in the accompanying consolidated statement of activities and changes in net assets. If the swaps are terminated early, the corresponding carrying amount would be reclassified into earnings.

The future minimum payments are as follows:

2018 $ 555,613 2019 555,613 2020 7,361,881 Total $ 8,473,107


finAnCiAls






NOTE 9 - LEASE COMMITMENTS

The company leases a number of business machines, which are recorded as operating leases. The leases expired in October 2017. At the expiration of the lease periods, rental of the machines continued at the same rate on a month-to-month basis.

Total rent expense, including monthly rentals not detailed above, was $28,566 and $27,312 for the years ended December 31, 2017 and 2016, respectively.

APA receives rental income for use of various facilities for short-term use as well as a long-term lease. The leases have expiration dates through 2027. In addition, APA has a number of month-to-month lease rentals. Minimum rental income is due as follows:

2018 $ 189,016 2019 190,460 2020 165,556 2021 104,780 2022 104,780 Thereafter 570,150 Total $ 1,324,742

Rental income and expense are recorded on the straight-line method over the life of each lease. Certain leases provide for the pass-through of certain costs and/or escalation charges based on variable criteria.

NOTE 10 - RELATED PARTIES

Certain Board members provide services to APA, primarily as course instructors. In 2017 and 2016, Board members were compensated $124,410 and $150,031, respectively, for services performed. The Board members are compensated at the same rates as APA pays others for providing comparable services. There is a quality assurance program to provide independence to the selection criteria for speakers.

NOTE 11 - CONCENTRATIONS

Financial instruments that potentially subject APA to a concentration of credit risk are cash accounts with financial institutions in excess of FDIC insurance limits.


membeRshiP PubliCATions

PAYTECH is the career magazine for the profes-sionals who keep their companies going by delivering accurate, on-time payrolls and accounts payable pay-ments while staying in compliance with ever-changing laws and regulations.

PAYTECH has continued to focus on topics of interest and concern to APA members. During the past year, APA staff and PAYTECH’s talented Board of Con-tributing Writers offered members a wealth of valuable information on subjects ranging from cybersecurity to artificial intelligence.

This past year, PAYTECH offered advice from experts on how payroll technology is changing, year-end issues, the gig economy’s effect on payroll, time and attendance issues and trends, and expatriates and cross-border challenges. In addition, PAYTECH updat-ed readers on tax compliance stemming from the Tax Cuts and Jobs Act, presented coverage of the Annual Congress, the Educational Institutions Payroll Confer-ence, National Payroll Week, Fall Forum, and Capital Summit. We also introduced the 2017 Payroll Man and Woman of the Year, the 2017 Prism Award winners, the 2017 Chapter of the Year, and APA’s new President, John Raguz, CPP.

PAYTECH continues to have its circulation verified by BPA Worldwide, giving the magazine added credibil-

ity among advertisers and earning the right to display the BPA logo in each issue.

PAYTECH is also still available in a flip-page digital format—giving members more convenience, acces-sibility, and mobility. It also includes video clips. These short, regular videos provide members with the ultimate in interactive content. With this en-tire PAYTECH-Digital benefit, payroll and AP professionals can peruse each issue’s contents via an intuitive user inter-face designed to make viewing simple and enjoyable. Members can access the PAYTECH-Digital version by logging on to www.americanpayroll.org and going to the “Membership” tab.

PAYTECH’s blend of comprehensive payroll and AP news, in-depth features, and original graphics is de-signed to present readers with an engaging publication that will not only be read once, but saved and used as a career development reference. Always adapting to meet the needs of APA members, PAYTECH remains the premier publication of the payroll and AP professions.

The Year in Membership Publications

https://www.americanpayroll.org/membership/paytech-magazine-e-issues

https://www.americanpayroll.org/membership/paytech-magazine-e-issues/digital-issues

https://www.americanpayroll.org/membership/paytech-magazine-e-issues/digital-issues

https://www.americanpayroll.org/



Global Payroll Management Institute’s (GPMI) electronic magazine, Global Payroll is the substantive news source that helps readers manage the challenges of an increasingly global environment. Subscribers receive Global Payroll 11 times a year presented on a mobile-friendly HTML platform.

Global Payroll is still currently offered free to APA members and non-members, while building a subscriber base of readers around the world. The Membership Publica-

tions department, with the help of a cross-functional team at the APA and GPMI, has nurtured relation-ships with more than 40 authors, including international contributors from Poland, Egypt, Greece, Croa-tia, and Bosnia.

This past year, Global Payroll offered advice from experts on the European Union’s General Data Pro-tection Regulation (GDPR), the im-portance of HR audits in China, how to manage a workforce across Asia, choosing a global payroll provider,

and why international employment contracts are vital. In addition, nu-merous countries were spotlighted to include Norway, Costa Rica, Bosnia, Poland, Bulgaria, and Ireland. Also, each issue includes articles on the new educational webinars GPMI provides as well as monthly spot-lights on global payroll practitioners within the Global Payroll pages.

Global Payroll is available online to subscribers around the first week of each month and can be found at gpminstitute.com.

http://www.gpminstitute.com/publications-resources/Global-Payroll-Magazine/june-2018



http://gpminstitute.com/



Congress Today, the award-winning official daily news source of the Annual Congress, is produced to keep members up to date on all of the most important details of the biggest payroll and accounts payable event of the year. Congress participants start each day by enjoying lots of photos in an onsite printed maga-zine, plus reading about upcoming workshop sessions and interviews with special guest speakers in the blog.

Again this year, the online blog, www.Congress Today.org, gave attendees instant access via their smartphones, laptops, and other devices to read about

the exciting events taking place at Congress in real-time. Along with photos, messages on award recipients, and updates from Congress, the blog also offered videos, photo galleries, access to sponsor websites, up-to-the-minute announcements, and post-session articles on some of the workshops and special keynote speakers.

Members who didn’t get a chance to attend this year’s 36th Annual Congress can still visit APA’s Congress Today blog to catch up on everything they missed.

http://blogs.americanpayroll.org/congress-today






Payroll Currently Payroll Currently is a

monthly electronic newslet-ter covering payroll compli-ance news and issues. It is free for members as a benefit of APA member-ship. Payroll Currently has earned a reputation as the industry’s authorita-tive payroll information newsletter for compliance. Members can access Pay-

roll Currently by logging on to the APA’s online virtual platform, the APA Bookshelf (https://bookshelf.ameri-canpayroll.org), and clicking on the Payroll Currently icon. An archive of 2017 issues is also available.

Payroll Currently contains timely and accurate information on new legislation affecting payroll, ben-efits, and human resources. The newsletter has concise explanations of the latest rules and regulations from the Internal Revenue Service, Social Security Admin-istration, and other federal agencies. Relevant court decisions are also included. This information helps you understand the changes affecting payroll and keeps you in compliance.

During the past year, members learned about how the Tax Cuts and Jobs Act created widespread changes for payroll professionals, including the elimination of the exclusion for moving expenses (except for certain moves by members of the U.S. military), changes to commuter benefits, and a new Form W-4. Members also learned about new federal tax levy tables, transi-tion relief for Health Savings Account (HSA) contribu-tions, how different lump-sum payments should be treated for garnishments, and efforts to enforce the Affordable Care Act’s employer shared responsibility provisions.

Payroll Currently features include Inside Washing-ton – the latest from the APA’s Government Relations office, state and local news, and occasional special reports. A topical index is available with each issue. Members receive an email when new issues are avail-

able. Included with the email is a link to the APA’s online Compliance Calendar, which contains important payroll filing dates and information for the current calendar year.

PayState UpdatePayState Update is the

only biweekly electronic newsletter in the industry dedicated exclusively to state and local payroll com-pliance news and issues. This five-page newsletter is a subscription publication accessed through the APA Bookshelf (http://bookshelf.americanpayroll.org). It can be purchased as a stand-

alone product, for which members receive a substantial discount, or as part of Payroll Source Plus. An archive of 2017 issues is also available.

PayState Update reports on payroll-related news from all 50 states plus the District of Columbia and Puerto Rico through in-depth articles and analyses, comparative charts, state-by-state information, a Q&A feature, a Coming Soon feature on pending legisla-tion, and topical indexes. The newsletter also contains important previews of upcoming state and local issues so payroll professionals can be prepared.

In recent months, PayState Update subscribers were the first to learn about the impact of federal tax reform on the states, including changes to state with-holding tables and employee withholding allowance certificates, changes to state Internal Revenue Code conformity and the impact on the tax treatment of mov-ing expenses and commuter benefits, and a new em-ployer opt-in tax in New York. Other hot topics include new paid family and sick leave requirements in states and cities, two major California Supreme Court deci-sions on worker classification and the effect of flat sum bonuses on the regular rate of pay, minimum wage rate increases in states and localities, and state and local fair scheduling requirements.


State Minimum Wage and Paid Sick Leave Preemption Laws

Because federal proposals related to increasing the minimum wage rate and to requiring employers to

provide paid sick leave (PSL) have stalled in Congress and some efforts at the state level have not been successful, many cities and counties have enacted their own minimum wage and PSL ordinances. In response, some states have enacted statewide preemption laws that prohibit local governments (cities and counties) from establishing a higher minimum wage rate than the state or federal rate and from requiring employers to provide PSL (additional employment-related benefits – such as fair scheduling requirements and other types of leave – are sometimes included, but the scope of this article is limited to minimum wage and PSL requirements).Different types of preemption laws

Preemption laws come in a variety of forms and can affect local ordinances in a variety of ways. Some state preemption laws retroactively invalidate local ordinances. Additionally, some statewide PSL laws include preemption

provisions invalidating previously enacted local laws and/or prohibiting local laws from being enacted in the future.

When the New Jersey PSL law becomes effective (on October 29, 2018), the local ordinances in Bloomfield, East Orange, Elizabeth, Irvington, Jersey City, Montclair, Morristown, New Brunswick, Newark, Passaic, Paterson, Plainfield, and Trenton will become void (see PAYSTATE UPDATE, Issue 10, Vol. 20). Some preemption laws allow those local ordinances already in effect to remain in effect, while others retroactively preempt (or void) previously enacted local laws. Note that the Arizona preemption laws were effectively overruled by the ballot initiative approved by voters in 2016.

The following chart lists the states that have enacted preemption laws related to minimum wage or PSL. Make sure to check the statutes for more detailed information. In the following chart, if there is more than one year under the effective date, it means the relevant preemption law has been amended.

STATE MINIMUM WAGE AND PSL PREEMPTION LAWS

State Prohibition Enacted/ Amended State Prohibition Enacted/ Amended

Alabama minimum wage 2016 Mississippi minimum wage 2013

paid sick leave 2014; 2016 paid sick leave 2013

Arkansas minimum wage 2017 Missouri minimum wage 2006; 2017

paid sick leave 2017 paid sick leave 2006; 2017

Colorado minimum wage 1999 New Jersey* paid sick leave* 2018

Florida minimum wage 2003; 2015 North Carolina minimum wage 2013; 2017

paid sick leave 2013 paid sick leave 2017

Georgia minimum wage 2004; 2017 Ohio minimum wage 2017

paid sick leave 2004; 2017 paid sick leave 2017

Idaho minimum wage 2016 Oklahoma minimum wage 2014

Indiana minimum wage 2011; 2016 paid sick leave 2014

paid sick leave 2013; 2016 Oregon* minimum wage 2001; 2016

Iowa minimum wage 2017 paid sick leave* 2016; 2017

paid sick leave 2017 Pennsylvania minimum wage 2006

Kansas minimum wage 2013; 2016 Rhode Island* minimum wage 2014

paid sick leave 2013 paid sick leave* 2018

Kentucky minimum wage 2017 South Carolina paid sick leave 2017

paid sick leave 2017 Tennessee minimum wage 2013

Louisiana minimum wage 1997; 2012 paid sick leave 2013

paid sick leave 2012 Utah minimum wage 2001; 2005

May 28, 2018 Volume 20 Issue 11


IRS Releases Revised 2018 Wage Levy Exempt Amount Tables

On May 1, the IRS issued a revised 2018 Publication 1494, Tables for Figuring Amount Exempt From Levy

on Wages, Salary, and Other Income, with updated exempt amounts based on the number of dependents claimed instead of the number of exemptions, which reflects changes made by Public Law 115-97, known as the Tax Cuts and Jobs Act (TCJA) [https://www.irs.gov/pub/ irs-pdf/p1494.pdf].

The levy tables now include a column for zero dependents, and the Number of Exemptions Claimed on Statement heading has been changed to Number of Dependents Claimed on Statement to conform to the TCJA. The examples have been updated, too.New notice updates instructions

The IRS created new Notice 1439, Figuring the Amount Exempt From Levy on Wages, Salary, and Other Income – Forms 668-W, 668-W(ACS) and 668-W(ICS), that updates instructions for the three versions of Form 668-W, Notice of Levy on Wages,

Salary, and Other Income [https://www.irs.gov/pub/irs-pdf/n1439.pdf].Changes made by the TCJA

The TCJA affects how the amount exempt from a federal tax levy on wages is computed. The TCJA eliminates the personal exemptions claimed by taxpayers for themselves and their spouse and dependents beginning on January 1, 2018, through 2025. The TCJA also nearly doubled the standard deduction (from $6,500 to $12,000 for those filing as single and from $13,000 to $24,000 for those married filing jointly).

The amounts in the levy table are calculated pursuant to IRC §6334(d), which the TCJA amended to account for the elimination of the personal exemption. For years when the personal exemption is zero, the TCJA added a new §6334(d)(4), which defines the amount exempt from levy as the sum of $4,150 (adjusted for inflation after 2018) multiplied by the number of the taxpayer’s dependents for the taxable year, plus the standard deduction, divided by 52. For an employee in

Inside this issue...DOL to Focus on Proposed Rules for Overtime, Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2IRS Encourages ‘Paycheck Checkup’ for More Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3ACA Affordability Percentage Increases to 9 .86% for 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3IRS Announces HSA Limits for 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4IRS Updates Vehicle Cost Limit Under FAVR Plans; Explains Limited Use of Mileage Rate for Moving Expenses . . . . . . . . . . . . . . . . 4IRS Updates Publication for Determining ALEs Under ACA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5OCSE Issues Memo About Lump-Sum Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5USCIS, DOJ Sign MOU to Combat Employment Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6APA to Present Payroll Tax Forum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6TIGTA Report Shows Employer Noncompliance Affects Tax Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6IRS Releases Strategic Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7DOL Creates FLSA Compliance Videos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7IRS Reports Verification Code Pilot Program Working, Will Continue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7IRS Updates Specs for Substitute Form 941 and Schedules B, D, R, and Form 8974 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8SSA Releases Tax Year 2018 W-2 Electronic Filing Specs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8IRS Clarifies Procedures for Annual Filers to Claim Payroll Tax Credit for Increasing Research Activities . . . . . . . . . . . . . . . . . . . . . . 10OCSE Details Electronic Income Withholding Order Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11OCSE Updates Bench Card for IWOs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Appeals Court Finds Unpaid Volunteers Were Not Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Wage and Hour Roundup . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13State and Local News . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

June 1, 2018 Volume 26 Issue 6

On May 31, the IRS proposed regulations requiring that all information returns, regardless of type, be taken into account to determine whether a business meets the 250-return threshold that determines whether information returns must be elec-tronically filed. The proposed regulations also would require electronic filing of corrected information returns, regardless of the number of corrected returns being filed, if the business is required to electronically file information returns [83 F.R. 24948, 5-31-18; https://www.gpo.gov/fdsys/pkg/FR-2018-05-31/pdf/2018-11749.pdf].

https://bookshelf.americanpayroll.org/






Jonathan Aboytes, CPPLesa Allen, CPPSue Bradley, CPPMartin C. Brook, Esq.Lori Brown, CPPLuanne Brown, CPPMarisa BrownMary Brown, FPCDee Byrd, CPP, PHR, SHRM-CPTonya Caldwell, CPPTamika Carden, CPPSusan Charles, CPPGinnette Clark, CPPJennifer Cordes, CPPMichael Dupuis, CPP, SPHRVickie Elder, CPPCorrinne FloresRosemarie Fraumeni, CPPBrian Garrett, CPA, CPPVeronica A. GonzalesVicki Gray, CPPMary Jo Harling, CPPRebecca Harshberger, CPPJoy Hatch Nicole Hoffert, CPPGretchen Inouye, CPPPete Isberg

Ken JohnsonPenny JonesMike JudSushmitha KokaCraig J. LewisNatalie Lopez, CPPPaul McDonald Pat McQuiller, CPPBilly Meyerkorth, CPPRonald Moser, CPPBarb Muellerleile, CPPValery Noakes, CPP Susan Noyes, CPPKazia O’BrienLatisha O’Neal, CPPMichael Pappas, CPPTracie (Sawade) Piller, CPPTricia Richardson, CPP, SPHR, SHRM-SCPSteve SaahStephanie Salavejus, CPP Brian ShannonDanielle SimerBhupender SinghRoger A. Smith Heather SteffansAlma Stewart, CPP

Jessica Stollfuss, CPPErin “Iggy” Svoboda, CPPDaniel Thompson Jr. Kristie Thompson, CPPMark Thornton, CPP Frank TresnakSteven Van Alstine, CPM, CAELisa Wachter, CPPDavid Wakeling, CPPChristine L. WarnerSarona-Lee Wilde, CPP

* Note: Contributing writers listed are from July 2017 to June 2018

The American Payroll Association (APA) extends its gratitude to these writers who took time out of their busy schedules to contribute articles to the association’s publications throughout * 2017-2018. Thanks to their willing-ness to share their knowledge and expertise, APA’s membership publications are industry leaders.

The APA extends its thanks to all of the advertisers that have supported our membership publications throughout * 2017-2018. It is through their generous support that we have been able to bring readers our publica-tions on a regular basis.

ADPBloomberg BNABloomberg TaxBSICanadian Payroll Association CeridianConduentGlobal Cash CardImmedisJobing.com Journal of Accountancy

KronosLTtaxMoney NetworkPaychexQuick Confirmrapid! PaycardRobert Half SimplyPaidSumtotalSymmetry SoftwareTelliris

Ultimate SoftwareU.S. BankWageCardWorkdayWorklioVisa

* Note: Advertisers listed are from July 2017 to June 2018



Paula AbreuKwabena A. AppentengJanelle Barlow, Ph.D. Paul BartlettTrevor BrownMatthew R. Busanic, CPPDee Byrd, CPP, PHR, SHRM-CPSean CampbellAnne CliffordToni Coon, CPPLarry DunivanMarc-Oliver FiedlerBob FosterThomas R. FoxJohn GalvinCecile GeorgesRobert Gerbin, CPPPhilip L. GordonKathryn Hendy-FordCurtis HolmesGareth JarmanJanet Roome Jenny, CPP

Pauline JohnsonRohit KapurTim KelseyWilliam KirwanRossitza KolevaHelen KongTom LickessDrilona LikajAdam LivermoreVictor LoboSamantha Mann, MAAT, MCIPPDipRobyn Maslouski, CPP Mindy Harada Mayo, CPPLuigi NicolettaNadiya OmelchukBrian RadinKira RubianoMary St. CyrJayson SabaSandy ShurinHeather SteffansPaul Sutton

Afrodita TaciSharon C. TayfieldChris Thoman, PMPDajana TopicGeert Van HoyeSarona-Lee Wilde, CPPKristine Willson, CPPRicardo WinterWanying Zheng

The Global Payroll Management Institute (GPMI) extends its gratitude to these writers who took time out of their busy schedules to contribute articles to the institute’s publication throughout 2017-2018. Thanks to their will-ingness to share their knowledge and expertise, GPMI’s subscriber publication is an industry leader.

GPMI extends its thanks to all of the advertisers that have supported our publication throughout 2017-2018. It is through their generous support that we have been able to bring readers our publication on a regular basis.

activpayrollADPBloomberg TaxBlue Marble CelergoCeridianCloudPayComputershareFitzgerald & Law

HR Open StandardsiiPayImmedisKronosNGA Human ResourcesNeeyamoPayslipPayzaarRamco Systems

SafeGuard World InternationalShared Services Outsourcing Network (SSON)Workday


Section Two50 APA Directors and Officers53 APA Ambassadors54 APA Staff60 Payroll Certifications62 APA Education Grant Committee62 Board of Contributing Writers62 Certification Item Development Task Force63 Certification Board

(Certified Payroll Professional Committee/Fundamental Payroll Certification Committee)

64 Certification Review Panel64 Chapter Recognition Committee64 CHAMPS (Chapters Helping APA-Chapters

Make Payroll Shine) Committee66 Education Advisory Committee66 Electronic Payments Committee67 Finance and Audit Committee67 Government Relations Task Force74 APA Representatives to the IRS Electronic Tax Administration

Advisory Committee74 APA Representatives to the IRS Advisory Council74 APA Representatives to the IRS Information

Reporting Program Advisory Committee74 APA Representatives to the IRS Security Summit74 National Speakers Bureau77 Nominating and Elections Committee77 Shared Services Task Force79 Social Networking Committee80 Strategic Payroll Leadership Task Force89 Volunteers to the APA Hotline Referral Service96 2018 Award Recipients98 2018 Gold Pin Members

Section Two Contents

APA DiRectoRs AnD officeRs


The American Payroll Association’s Board of Directors

PRESIDENTJohn V. Raguz, CPPPayroll ManagerProgressive Ins.

CORPORATE MEMBER ADVISORJames R. Paille, CPPDirector ComplianceThomson Reuters

PRESIDENT-ELECTJodi L. Parsons, CPPDirector, PayrollKC Royals Baseball Club

Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ.

Brent R. Gow, CPPPayroll & Compliance ConsultantBRGow & Associates, LLC

Emily L. Lindsay, CPA, CGMAExec. in ResidenceAmerican Univ. Kogod School of Business

Daniel J. MadduxExecutive DirectorAmerican Payroll Association

Linda M. Obertin, CPPSr. Vice President, Human ResourcesWells Fargo Bank NA

Deborah E. Viers Traylor, CPPOracle Cloud Payroll Lead ConsultantCognizant Technology Solutions US

Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America

IMMEDIATE PAST PRESIDENTSondra Dougherty, CPPConsultant/ OwnerEmployer Compliance Svcs.



The American Payroll Association’s Vice Presidents

Marcia L. AamodtExecutive Consultant Global PR Svcs.Self employed

Owhen AstorgaPayroll Manager, AMERICASSalesforce.com

Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc.

Rosemarie Fraumeni, CPPDirector, PayrollThrive Skilled Pediatric Care

John D. Lestock, CPPSenior Payroll AccountantSealaska Govt. Svcs, LLC

Marcela G. McCarthy, CPPGlobal Payroll DirectorWilliams-Sonoma, Inc.

Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation

Stephanie Salavejus, CPPVice President & COOPenSoft

TREASURERKaren Salemi, CPP, FLMIGlobal Training and Education ConsultantPepperell Payroll Professionals

SECRETARYIrene H. Chapman, CPPConsultant



The American Payroll Association President’s Board of Advisors

Lori Brown, CPPDirector, PayrollCACI

Ginnette Clark, CPPPayroll ManagerO-I

Michelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc.

Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor

Abbey B. Moran, CPPPayroll Consultant

Christine K. Ness, CPPDirector of Payroll ServicesUniversity of San Diego

Jon P. Schausten, CPPPayroll and HRIS ManagerVertellus

David D. Wakeling, CPPPayroll/Tax ConsultantWakeling & Associates

Tim Walstrum, CPPPayroll ManagerMariner Finance

APA AmbAssADoRs


The American Payroll Association’s Ambassadors

Scott Angel, CPPManager, Audit & ComplianceWalmart

Martin C. Armstrong, DBA, CPPVP, Payroll Shared ServicesCharter Communications

Cynthia J. Cichosz, CPPPayroll Supervisor, Shared ServicesVeolia North America

Dennis G. Danilewicz, CPPSr. Dir. Disbursements Svcs.NYU Langone Medical Center

Susan Darring, CPPDirector, PR Tax ComplianceConduent

Deborah Ellis Timberlake, Esq.VP Global PayrollArrow Electronics

Lois Fried, CPPSr. Learning ConsultantADP, LLC

Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp.

Michael D. HallAssistant Director PR Services BureauDOA

Jane HolmesRetired

Ronald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing Matters

Bill ParkerVice President, Shared ServicesAECOM

Lucy Key Price, CPPPresidentExpert Payroll/HR Services LLC dba L K Price & Associates

Emily Z. Rook, CPPConsultantCircle Financial Svcs.

Kathleen L. Santhouse, CPPVP of Global Payroll SvcsConduent

Roger A. Smith, CPPPayroll Mgmt. ConsultantPayrollProf.

APA stAff


American Payroll Association Staff

Daniel J. MadduxExecutive Director

Mavanee Anderson, Esq.Editor, Payroll Information Resources

Charmane AngelesMEET Administrative Assistant

Tania ArabianMeeting Planning and Executive Office Assistant

Norma ArreagaMeeting Center Catering Coordinator

Christine AveryDirector of Membership Publications

Leila BartonLead Graphic Designer

Caren BennettEditorial Assistant

Rosemary BirardiWebsite Manager

Colin CastilloMarketing Specialist

Debbie CerviniProduction Coordinator

Jack CerviniManager of Production Purchasing

Mark CoindreauDirector of Public Relations, Video and Chapter Relations

Kerry ColeSenior Editor of Membership Publications

Lia Coniglio, Esq.Manager, State Payroll Information Resources

Juan CoronadoAccounting System Administrator

Michael CruzInteractive Graphic Designer

APA stAff


William DambacherDirector of Operations

Felicia DeInnocentiisEditorial Assistant

Bill Dunn, CPPDirector of Government Relations

Rocelyn DunstonManager, Art Department

Dan Dycus, CPPSenior Director of Education Services

Diane EnriquezAssistant Manager of Ven-dor Relations Operations

Liza Fawcett, PHRHuman Resources and Talent Management Director

Michael FernandezCustomer Service Support

Rafael FloresMaintenance Technician

Angela FontAssistant Manager of Speaker Administration

Andy Garboden, CPPDirector of Payroll Training

Crystal GarciaCustomer Service Support

Margie GarciaCustomer Service Specialist

Susan GarciaAccount Manager

Alec GardnerMarketing Support Specialist

Brandy GaskinsPublic Relations and Social Media Specialist

Eileen GaughranSenior Director of Customer Service and Publications

Nicolas Gonzales, FPCWebsite Editor

APA stAff


Josephine GuerreroAccounting Coordinator

Nancy GuerreroMeeting Center Catering Coordinator

Jennifer GuevarraMEET Director of Business Development and Sales

Jason GutierrezJunior Web Developer

Delia Hernandez, PHR, SHRM-CP, FPCHuman Resources Manager

Elizabeth HerreraChapter Relations Manager

Anna HiltonSenior Manager, Marketing andCommunications

Jim HockerCopy Editor

Steve Hodgson, CPP, CPLPDirector of Payroll Training

Jessica HolguinCustomer Service Support

Mary Holland, CPPGlobal Director of Strategy, Development, and Training

Marisa HuertaManager of Customer Service

Julianna HuntChapter Relations Coordinator

Alice Jacobsohn, Esq.Senior Manager of Government Relations

Kim JohnsonCommunications Copywriter

Kendrea KellyCertification Support Specialist

Ed Kowalski, Esq.Manager, Payroll Information Resources

Cassie LeiboviciMEET Director of Event Services

APA stAff


Lisa LewisA/R Collections Specialist

Laura Lough, Esq.Director of Publications

Jyme Mariani, Esq.Editor, Payroll Information Resources

Kiko MartinezAssociate Editor

Elizabeth Mata-HarrisProperty and Event Services Manager

Judy McClain, CMPSenior Manager of Meeting Planning

James Medlock, CPPEducation Advisor

Christina MeslenerDirector of Marketing

Chris MolinaMEET Event Technology Specialist

Jessica NeidhartAssistant Manager of Creative Development

Michael P. O’Toole, Esq.In-House Counsel and Government Relations/Editorial Advisor

Rita PazStaff Accountant

Rali PetrovaCertification Manager

Yolanda Ramirez, CEMTradeshow Specialist

Dillon RedfernIT Specialist

Laura ReyesReceptionist Coordinator

Debra RodriguezDisbursements Specialist

Mary RodriguezCustomer Service Support Clerk

APA stAff


Natalie RuedasCustomer Service Support

Martin RuizShipping Coordinator I

Sylvia SanchezCustomer Service Specialist

Sakib ShaikhCertification Analyst

Wilfred ShipleyMulti-Media Production Manager

Nicole SmithDirector of Instructional Design and Learning Development

Jennifer StewartSenior Executive Assistant

Tracy StoffelGraphic Designer

Tina SwensonSenior Manager of Customer Service

Curtis Tatum, Esq.Senior Manager of Payroll Information Resources

Timothy TaylorSenior Accountant

Arianna TheodossPublic Relations and Social Media Coordinator

Mark ThielmannInstructional Designer

Sally Thomson, CPPDirector of Payroll Training

Tammy L. Trascher, CPPChief Operating Officer

Chris TuttleManager of Information Technology

Kay Valentine, CPASenior Accounting Manager

Barbara Vander, CPADirector of Financial Services

APA stAff


Robert Wagner, Esq.Senior Director of Government and Public Relations, Certification and IT

Ned WaldieApplications Specialist/Business Analyst

Linda WallenbornManager of Seminars and Speaker Administration

Larry White, CPPDirector of Payroll Training

Hope Williams, CPPDirector of Payroll Training

Douglas WolfDirector of Business Development and Vendor Relations

Stan WoodsonMEET Facility Custodian

Zack WrightSoftware Development Manager

PAyRoll ceRtificAtions


Economic and legislative develop-ments have broadened the scope of payroll activities. Payroll is a field which is constantly changing; it demands that pro-fessionals keep current on new legislation on the federal, state and local levels, as well as on innovative electronic process-ing technologies. The payroll department interfaces with all of the other departments in an organization and is subject to more governmental regulations and require-ments than any other internal division of a contemporary U.S. business. The job of a Payroll Professional is complex, requiring specialized, advanced study on a con-tinual basis.

The APA administers the FPC and CPP exams at over 860 Pearson VUE test center locations worldwide throughout the year. The examinations are delivered only in English and are based on U.S. federal rules and regulations. The exams are administered over a 4-week period twice each year: in the spring and fall at nearly 500 locations in the United States and Canada. Future examination dates are:

Fall 2018Registration: July 10-October 12, 2018Exam: September 15-October 13, 2018.

Spring 2019Registration: January 15-April19, 2019Exam: March 23-April 20, 2019

Attendees of Payroll 101: Foundations of Payroll Certificate Program and Payroll 201: The Payroll Administration Certificate Program at APA’s Learning Centers in Las Vegas and San Antonio will have the opportunity to take their respective certi-fication exam immediately following each course throughout the year.

Fundamental Payroll Certification (FPC)The FPC examination was adminis-

tered for the first time in September 2000 and each spring and fall thereafter. Cur-rently, there are more than 7,000 active FPC certificants. The FPC certification is designed specifically for 1) entry level payroll practitioners; 2) Payroll, HR, and finance consultants; 3) sales, service, and technology professionals interfacing with payroll operations; and 4) systems analysts and engineers developing and implement-ing payroll software solutions.

Preparation for the FPC can broaden one’s payroll knowledge base and increase confidence as a payroll practitioner. Attain-ing the FPC designation will validate an individual’s mastery of payroll fundamen-tals, reinforce legitimacy to clients and em-ployers, or serve as the first important step toward CPP certification. The FPC exam content outline features comprehensive coverage of payroll fundamentals, includ-ing operations, paycheck concepts, tax reporting and accounting, and professional payroll skills and responsibilities.

The FPC is awarded to individuals based on payroll knowledge, not experi-ence – thus there is no eligibility require-ment that must be fulfilled to apply for the FPC. The candidate is allotted three hours to complete 150 multiple-choice questions.

The FPC designation is valid for three full calendar years following the year in which the certification was obtained. FPC certificants have two methods available for recertification – by re-examination or con-tinuing education. For the full recertification process, go to: www.americanpayroll.org/certification/recertification/.

FPC designees who go on to obtain the CPP designation, during the three-year FPC recertification period, will begin a new

Payroll CertificationsFundamental Payroll Certification (FPC) and Certified Payroll Professional (CPP)

http://www.americanpayroll.org/certification/recertification/


PAyRoll ceRtificAtions


recertification period as a CPP and will recertify the CPP designation only.

FPCs are eligible to receive up to 8 undergrad-uate college credits through the Credit by Exami-nation program administered by ACE.

Certified Payroll Professional (CPP)The CPP program was developed by the

American Payroll Association in 1985 as a method of serving the interests of those working in pay-roll by establishing respect for payroll as a pro-fessional, rather than a technical, discipline, by maintaining high standards in the industry, as well as by recognizing those individuals who have proven themselves to be among the top ranks of the industry. Currently, there are more than 11,600 active CPPs.

The CPP exam is a rigorous, four-hour test consisting of 190 multiple-choice questions. In order to qualify to take the CPP exam, participants are required to meet certain eligibility criteria. For a full list of the available eligibility criteria options, see www.americanpayroll.org/certification/certifi-cation-cppinfo/.

The CPP examination tests the knowledge, skills and abilities of the payroll professional including: payroll fundamentals and operations, fundamentals for calculation of paychecks, tax and regulatory compliance, accounting, payroll and supporting systems, and management and admin-istration.

The CPP designation is valid for five full calen-dar years following the year in which the certifica-tion was obtained. To maintain their designation, CPP certificants must renew after each five-year period by one of two methods – by re-examination or continuing education. For the full recertification process, go to: www.americanpayroll.org/certifica-tion/recertification/.

In addition to gaining recognition as an expert in the profession, CPP certificants are also eligible to receive up to 10 undergraduate college credits through the Credit by Examination program ad-ministered by the American Council on Education (ACE).

Recertification Credit HoursRecertification Credit Hours (RCHs) are the of-

ficial recertification unit for all those certified by the American Payroll Association. RCHs are defined as the number of actual clock hours spent in direct participation in a structured educational format as a learner or instructor. If the courses and/or educational programs attended offer qualifying Continuing Education Units (CEUs), then a simple conversion can be made to RCHs by multiply-ing 0.1 CEU by 10 = 1 RCH or 1 CEU x 10 = 10 RCHs.

There are several ways to accumulate qualify-ing RCHs. Most APA educational programs (cours-es, seminars, conferences, etc.) are approved for RCHs. Many local APA chapter meetings and regional or statewide conferences can apply to have educational offerings approved for RCHs. Additionally, educational programs offered by third parties (i.e., payroll software vendors, colleges, universities) that directly relate to the payroll pro-fession can also apply to be an approved provider. As a benefit, all professional members of APA will receive 3 RCHs per year on their anniversary date. For further information regarding RCHs and ap-proved providers, visit: www.americanpayroll.org/certification/approved-providers/.

It is the intention of the American Payroll As-sociation to maintain the high standard of excel-lence associated with the FPC and CPP program in administering the recertification requirements. Whether an FPC or CPP elects to recertify by continuing education or by re-examination every three or five years, respectively, APA is confident the FPC and CPP designations will continue to mirror and define the high standards of the Payroll Professional.

For more information on the FPC and CPP credentials, please contact the APA at (210) 226-4600, or download a copy of the Certification Handbooks at www.americanpayroll.org/certifica-tion.

http://www.americanpayroll.org/certification/certification-cppinfo/

http://www.americanpayroll.org/certification/certification-cppinfo/



http://www.americanpayroll.org/certification/approved-providers/

http://www.americanpayroll.org/certification/approved-providers/

http://www.americanpayroll.org/certification

http://www.americanpayroll.org/certification

APA committees


APA Education Grant Committee

Reviews applications for and selects the recipients of the APA Education Grants.

ChairCynthia J. Cichosz, CPPPayroll Supervisor, Shared ServicesVeolia North America

MembersNatalie C. Lopez, CPPSenior Manager, Global PayrollAmerican Bureau of Shipping Terry Meggitt, CPPSelf Employed Christine K. Ness, CPPDirector of Payroll ServicesUniversity of San Diego Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation

Board of Contributing Writers

Contributes articles pertinent to payroll operations, compliance or management for publication in APA’s membership publications.

Jonathan Aboytes, CPPChief Operating OfficerAllergan Inc.

Michael J. Bateman, CPPPayroll ManagerRK Mechanical Sue Bradley, CPPPayroll SpecialistCeannate Corp. Martin Brook, Esq.Attorney at LawOgletree, Deakins, Nash, Smoak & Stewart Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ.

Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc. Tonya Caldwell, CPPDirector of Payroll OperationsDave and Buster’s Tamika L. Carden, CPPPayroll Accountant & Tax Admin.Federal Mogul Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor Dennis G. Danilewicz, CPPSr. Dir. Disbursements Svcs.NYU Langone Health Susan Darring, CPPDirector, PR Tax ComplianceConduent Amy C. DufferAssociate Director - HR Payroll AccountingUBS Michael Dupuis, CPPManagerKPMG Brian Garrett, CPPCompliance AdvisorUltimate Software KaSandra Gore, CPPPayroll DirectorHHS Vicki Gray, CPPPayroll ManagerHyatt Shared Services Nicole A. Hoffert, CPPVP - Tax ManagerWells Fargo Bank Peter A. IsbergVP, Government RelationsADP, LLC Robin Massaro, CPP Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare

Billy J. Meyerkorth, CPPOwner/ConsultantBilly Meyerkorth Consulting Barb Muellerleile, CPPDir. Finance/PayrollPanera Bread Michael Pappas, CPPOwner/Managing DirectorMP Consulting Services Tricia Richardson, CPPAccount Relationship ManagerPaytime, Inc. Stephanie Salavejus, CPPVice President & COOPenSoft Roger A. Smith, CPPPayroll Mgmt ConsultantPayrollProf. Daniel Thompson, Jr.Payroll ManagerLane Construction Steven Van Alstine, CPMVP EducationCanadian Payroll Association Sarona-Lee Wilde, CPPPayroll ManagerPortland Community College

Certification Item Development Task Force

Writes exam items for the Certified Payroll Professional and Fundamental Payroll Certification Exams to be reviewed by the Certification Board.

ChairRosemarie Fraumeni, CPPDirector, PayrollThrive Skilled Pediatric Care

MembersLisa Anderson, CPPPayroll ManagerCyrusOne

APA committees


Latreece Atkinson, CPPPayroll Administrator Michael J. Bateman, CPPPayroll ManagerRK Mechanical Dottice M. Brown, CPPDirector, Global Payroll TrainingConduent Business Services, LLC Barbara J. Bunk, CPPManager, Payroll & Tax AccountingGuardian Life Ins. Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc. Ginnette Clark, CPPPayroll ManagerO-I Michelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc. Autumn Clemmens, CPPPayroll ManagerHarbor Freight Tools Brenda Dixon, CPPSr. HR/Payroll Operations ManagerAlight Solutions Pamela M. Fack, CPPPayroll ManagerQAD Inc. Jessica Ferguson, CPPPayroll Compliance CoordinatorArcBest II, Inc. Lisa Jimenez, CPPDirector of Payroll, North AmericaAlamo Group Helen Karakash, CPPDirector, US/Canada/LATAMExpedia Linda Levesque, CPPPayroll SpecialistLindt

Natalie C. Lopez, CPPSenior Manager, Global PayrollAmerican Bureau of Shipping Timothy Massenburg, CPPPayroll SupervisorCounty of Henrico Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare Jodi R. Milliron, CPPDirector of Payroll and BenefitsAvitus Group Abbey B. Moran, CPPPayroll Consultant Abimbola C. Okanla, CPPAssistant Payroll ManagerAustin Community College Alma Stewart, CPPImplemtation Consultant III - PayrollADP, LLC Karen L. Ward, CPPPayoll SupervisorSouthwest Airlines Mentor(s)Link Almon, CPPHR Operations Sr. SpecialistCIGNA Corp.

Lori Brown, CPPDirector, PayrollCACI Linda L. Dailey, CPPDirector of PayrollAmerican Public Unversity Gary W. Lynch, CPPPayroll Consultant Frank Tomas Mares, CPPDirector, PayrollSAG-AFTRA Jodi L. Parsons, CPPDirector, PayrollKC Royals Baseball Club

Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank Mark Thornton, CPP, CPAAccounting Team LeaderSouthern Company

Certification Board Certified Payroll Professional Committee

Reviews, edits and constructs exam items for the APA’s Certified Payroll Professional Exam. Responsible for format, design and security issues regarding the exam.

ChairValery A. Noakes, CPPSr. Manager, Payroll & Data OperationsBecton Dickinson & Company

MembersLink Almon, CPPHR Operations Sr. SpecialistCIGNA Corp.

Ginnette Clark, CPPPayroll ManagerO-I Karen C. Davidson, CPPDeputy Assistant DirectorCity of Houston Taunya Fritzsching, CPPPayroll ManagerNoble Energy Inc. Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare Barb Muellerleile, CPPDir Finance/PayrollPanera Bread

APA committees


Fundamental Payroll Certification Committee

Reviews, edits and constructs exam items for the APA’s Fundamental Payroll Certification Exam.

ChairMark Thornton, CPP, CPAAccounting Team LeaderSouthern Company

MembersLisa Anderson, CPPPayroll ManagerCyrusOne

Michael J. Bateman, CPPPayroll ManagerRK Mechanical Barbara J. Bunk, CPPManager, Payroll & Tax AccountingGuardian Life Ins. Linda L. Dailey, CPPDirector of PayrollAmerican Public Unversity Frank Tomas Mares, CPPDirector, PayrollSAG-AFTRA Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank

Certification Review Panel

Provides a final step for review of a candidate’s score on the Certified Payroll Professional and Fundamental Payroll Certification Exams.

ChairJames R. Paille, CPPDirector ComplianceThomson Reuters

MembersLois Fried, CPPSr. Learning ConsultantADP, LLC

Kathleen L. Mizejewski, CPP, GBA Lucy Key Price, CPPPresidentExpert Payroll/HR Services LLC dba L K Price and Associates

Chapter Recognition Committee

Selects the recipients of APA’s Chapter of the Year and Gavel Awards.

Martha BaxterDirector of Payroll ServicesIntrepid USA

Colleen S. Flores, CPPPayroll ContractorImmedis Inc. Carolyn T. Huse, CPPPayroll DirectorCritical Healthcare Management Susan Noyes, CPPPayroll ManagerJ. Jill Tina M. Peery GholsonPayroll Manager - US & CanadaAvery Dennison Corporation Rae Ann Wilson, CPPPayroll/Benefits SpecialistFederal Home Loan Bank of Indianapolis Carl York, CPPSolution ConsultantWorkday

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee

Serves as volunteer mentors on chapter-management issues, providing guidance to APA’s affiliated local chapter members.

Randall E. Abbott, CPPDirector of PayrollInstalled Building Products

Diana L. Bernier, CPPDirector of Payroll Operations and ServicesVCU Health

James B. Bolek, CPPVice President, Payroll OperationsBASIC Payroll Plus

Bonetta Bond, FPCRegulatory Compliance & Accounting Mgr.HCA Inc. Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ. Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc.

Jackie A. Carroll, CPPAccounting Manager


Timothy B. Cochran, CPPDomain Lead - Time ReportingDuke Energy Corp.

Melinee D. Cody, CPPDirector Support & TrainingPenSoft Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor Deborah L. Couch, PHR

Cynthia Davidson, CPPManager, PayrollEncana Services Company Ltd. Christine A. Denio, CPPPeople Operations LeaderRocky Mountain Prestress De Ann Doonan, CPPExecutive Director, Global PayrollMaxim Integrated Sondra Dougherty, CPPConsultant/ OwnerEmployer Compliance Svcs.

APA committees


Sherry L. Dwyer, CPPSoftware Supp/Training Mgr.Optimum Solutions

CJ Easterling, CPPDir. of Payroll, Benefits & Employee Srvcs.Community Loans of America Inc. Paula M. EmeryPayroll ManagerThe Blade Teresa L. Evans, CPPImplementation ConsultantADP, LLC Lois Fried, CPPSr. Learning ConsultantADP, LLC Taunya Fritzsching, CPPPayroll ManagerNoble Energy Inc. Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp. Mary Gurgol, CPPPayroll ManagerTUV SUD America Inc. Judith Kaye Hahn, CPPPayroll and Benefits AdministratorCareerSource Northeast Florida Raeann B. Hofkin, CPPDirector of PayrollMobilex USA Carrie L. Hovell, CPPPayroll & Benefits AdministratorInfinitive Inc. Carolyn T. Huse, CPPPayroll DirectorCritical Healthcare Management Susan Judah, CPP, SPHRSr. IT Systems AnalystCity & County of Denver Mary KazmierczakAccountant ManagerUltimate Software

Cheri R. Klyn, CPPDirector Shared ServicesVermeer Corp. Brian D. Koons, CPPImplementation ConsultantADP, LLC Mary Jo Lantz, CPPPayroll SupervisorNorth American Coal Corporation Robyn T. Maslouski, CPPDir. HR Services - Global Project Mgmt.Cardinal Health Victoria Mason, CPPDivision Payroll ManagerHopewell Public Schools Rebecca S. Mather, CPPOwnerR S Mather H. R. & Payroll Consulting Virginia L. McGrady, CPPAccounting Specialist IIICity of West Columbia Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare Terry Meggitt, CPPSelf Employed Billy J. Meyerkorth, CPPOwner/ConsultantBilly Meyerkorth Consulting Cheryl M. Miller, PHR, CPPPayroll DirectorProvidence Day School Flora Mojica, CPPPayroll ManagerWilson Sonsini Goodrich & Rosati Abbey B. Moran, CPPPayroll Consultant Ronald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing Matters Darlene S. Moses, CPPPayroll ManagerTurner Enterprises Inc.

Barb Muellerleile, CPPDir. Finance/PayrollPanera Bread Teresa A. Mulkey, CPPRetired Nicole M. Myers, CPPIndependent Consultant Julie E. NelsonSenior Payroll AnalystMidAmerican Energy Company Valery A. Noakes, CPPSr. Manager, Payroll & Data OperationsBecton Dickinson & Company Susan Noyes, CPPPayroll ManagerJ. Jill Christine A. O’Hara, CPPPayroll DirectorInformation Resources Inc. LaTisha O’Neal, CPPPayroll Consultant Liza J. Paparella, CPPDir., Strategic Sales, Prepaid SolutionsComdata Jodi L. Parsons, CPPDirector, PayrollKC Royals Baseball Club Donna L. PhillipsRetired Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation Tracie M. Piller, CPPSolution ConsultantUltimate Software Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank Rhonda L. Potter, CPP Lucinda Ramondetta, CPPImplementation ConsultantADP, LLC

APA committees


Stephanie Salavejus, CPPVice President & COOPenSoft Joanie E. Sapienza, CPPPayroll ManagerNACS, Inc.

Gloria Schillo Autrey, CPPConsultantAlorica Inc. Anna M. SchumacherTrainerPaycor Sandra L. Selvidge, CPPPayroll SpecialistHolt CAT Connie M. Simpson, CPPPayroll Project ConsultantToyota Roger A. Smith, CPPPayroll Mgmt ConsultantPayrollProf. Ansleigh Smith, CPPAssistant VP, PayrollPrimerica Pamela M. Stokely-Smith, CPPCustomer Support Technical Specialist 3Ceridian Corporation Lynn S. Torrey, CPPPayroll ManagerArray BioPharma Inc. Quita Tucker Amor Villegas Castillo, CPPPayroll Manager Lisa G. Wachter, CPPDirector of PayrollDollar General Corp. Tim Walstrum, CPPPayroll ManagerMariner Finance Terri Watkins, CPPPayroll Tax ManagerSouthern Glazer’s Svs, LLC

Christine M. Whitted, CPP Kristine K. Willson, CPPConsultantkkw Consulting Rae Ann Wilson, CPPPayroll/Benefits SpecialistFederal Home Loan Bank of Indianapolis Tommy Windsor, CPPTax Account SpecialistOneSource Virtual Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America

Education Advisory Committee

Advises APA staff regarding the material to be covered at APA training courses and conferences.

Chair Lois Fried, CPPSr. Learning ConsultantADP, LLC

MembersLink Almon, CPPHR Operations Sr. SpecialistCIGNA Corp.

Lori Brown, CPPDirector, PayrollCACI Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor Rosemarie Fraumeni, CPPDirector, PayrollThrive Skilled Pediatric Care LaTisha O’Neal, CPPPayroll Consultant Ana C. Robinson, CPPSenior Payroll ManagerUS Tech Solutions

Rae Ann Wilson, CPPPayroll/Benefits SpecialistFederal Home Loan Bank of Indianapolis

Electronic Payments Committee

Interacts with the banking community on electronic funds transfer issues that affect Payroll Professionals.

ChairLaura Cottrell, AAPSr. Compliance AnalystPaychex, Inc.

MembersDee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc. Michael Dupuis, CPPManagerKPMG Ronald D. Gilson, CPPHR/PR Product OwnerCaselle Pamela Lachaussie, CPPPayroll Operations ManagerAvaility Jessica P. Le, CPPStaff AccountantAll-In-1 Flora Mojica, CPPPayroll ManagerWilson Sonsini Goodrich & Rosati Elizabeth V. Nelson, CPPUS Payroll Operations ManagerMicrosoft Corporation Gary B. Nesbitt, AAPPrincipalGNesbitt Consulting Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation

APA committees


Alma Stewart, CPPImplemtation Consultant III PayrollADP, LLC William SullivanNACHA Tim Walstrum, CPPPayroll ManagerMariner Finance Kristine K. Willson, CPPConsultantkkw Consulting

Finance and Audit Committee

Reviews the financial position of the APA, has financial reports prepared and makes projections for upcoming years.


Michael Casey, CPP, MAAT, EA, ATPAccountantWest Christensen & Associates PC Brent R. Gow, CPPPayroll & Compliance ConsultantBRGow & Associates, LLC Daniel J. MadduxExecutive DirectorAmerican Payroll Association James R. Paille, CPPDirector ComplianceThomson Reuters

PresidentJohn V. Raguz, CPPPayroll ManagerProgressive Ins.

TreasurerKaren Salemi, CPP, FLMIGlobal Training and Education ConsultantPepperell Payroll Professionals

Government Relations Task Force

Interacts with government decisionmakers at the federal and state levels to influence policy, proposed legislation and regulations, guidance, and forms and instructions.

GRTF Child Support and Other Garnishments Subcommittee ChairCorrinne FloresAgency Liaison DirectorADP, LLC

MembersPaola AguiluzPayroll CoordinatorCBSL Transportation

Michael J. Bateman, CPPPayroll ManagerRK Mechanical

Sarah Broin, CPPHR & PR AdviserMRA The Management Association Martin Brook, Esq.Attorney at LawOgletree, Deakins, Nash, Smoak & Stewart Mary Brown, CPPPayroll SpecialistLeon County Sheriff’s Office Amorette N. BryantPresidentA Bryant Consulting Amy Call, CPPStaff AccountantHerff Jones Inc. Autumn Clemmens, CPPPayroll ManagerHarbor Freight Tools Melinee D. Cody, CPPDirector Support & TrainingPenSoft

Elizabeth A. Cooney, CPPDirector Payroll - Finance Shared ServicesBAE Systems Inc. Brett CooperPayroll Operations ManagerCostco Wholesale Jennifer CottoManager, Payroll IntegrationJohnson & Johnson Linda L. Dailey, CPPDirector of PayrollAmerican Public Unversity Robin L. Davis, CPPAssociate Controller Payroll and TaxUniv. of South Florida Jennifer Dixon, CPPPayroll Program ManagerPUD No. 1 of Chelan County

Rhonda Dixon, CPPPayroll ManagerCetera Financial Group

Mike EspelageSenior Product ManagerPaycor Taunya Fritzsching, CPPPayroll ManagerNoble Energy Inc. Donna Gettings, CPPVice President of QualityAdams Keegan Inc. Stephanie L. GrigerPayroll Accounting ManagerAg Processing Inc. Denise Hagerty, CPPSr. Principal Product Mgr.Oracle Corporation Jeffrey W. Heath, CPPSr. Mgr. Payroll/TaxAjinomoto Foods N.A. Inc. Pamela Heintzleman, CPPManager US PayrollUniversity of California, Santa Cruz

APA committees


Tammy Hess, CPPClient Account Manager IIMosaic Employer Solutions Dotty JacksonWage Attachment SpecialistKoch Business Solutions Jonathan Jensen, CPPChief Accountant PayrollCounty of Riverside Jasmine D. Jones, CPPTax LibrarianPenSoft Vicki M. Lambert, CPPFounder and PresidentThe Payroll Advisor Renata G. LasichPayroll AnalystNW Natural Debbie M. LindenmuthGarnishment ManagerTyson Foods Inc.

Steven MartinPayroll ManagerRetired Stephanie P. McAtee, CPPDirector of PayrollMcLane Company, Inc. Sherry McIntyrePayroll ManagerWalmart Pat McQuiller, CPPTeam LeadAT&T Services Tequila MilnerLead HR Services Sr Analyst GarnishmentHome Depot Susan C. Morano, CPPPayroll/Human Resources Admin.Camso USA Inc. Chester R. Morgan, CPPManager of PayrollHaynes and Boone, LLP

Holly MurrayAnalystPaychex Inc. Rita A. NewCompliance AdvisorUltimate Software Christie Oakley BeetzPayroll DirectorCity and County of San Francisco James Owen, CPPDirector, Payroll Services North AmericaSiemens Global Shared Services Tracey R. PattersonPayroll ManagerLoves Travel Stops Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank Diane Saeger, CPPHRIS Compliance ManagerPayroll Data Services Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Gloria L. SmithSenior Statutory Research AnalystADP, LLC Jennifer SolowayDirector of HRIntecrowd LLC Crystal ThomasPayroll ManagerActioNet, Inc. Michelle Thomas, CPPPayroll SpecialistBMW Manufacturing Noreen Tietyen, CPPPayroll ManagerBadger Meter, Inc.

Tami Toszegi, CPPDirector of PayrollCasey’s General Store Quita Tucker Laura M. Tuttle, CPPSenior Payroll Program ManagerHyland Software, Inc. Lisa G. Vandervelden, CPPHuman Resources ManagerConstangy Brooks, Smith & Prophete, LLP Christena VerrillManager, Employee PayablesL.L. Bean Tim Walstrum, CPPPayroll ManagerMariner Finance Connie Williams, CPPPayroll ManagerCharter Communications

Rae Ann Wilson, CPPPayroll/Benefits SpecialistFederal Home Loan Bank of Indianapolis Claire A. Wojtak, CPPPayroll ManagerBriggs & Stratton Corp. Beverly J. WootenGarnishment ManagerCoca Cola Refreshments Tori Worley, CPPPayroll ManagerKum & Go LC

GRTF Immigration Subcommittee ChairDavid FowlerPresidentWorksite Compliance Services, LLC


Susan L. Baptista, CPPVP, Director of Payroll & HRISHavas Worldwide

APA committees


Kelli Belden, CPPPayroll AdministratorAccumold Luke Bollinger, CPPPayroll ManagerWipro Limited Amy Call, CPPStaff AccountantHerff Jones Inc. Michelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc. Karen Cole, CPPCorporate Payroll Director Gretchen Inouye, CPPPayroll Consultant Emily L. Lindsay, CPA, CGMAExec in ResidenceAmerican Univ. Kogod School of Bus. Christine Martinez, CPPDirector Employee PRHCR Manor Care

Gordon MiddletonLegal Compliance SpecialistEquifax Workforce Solutions Nicole D. Orr, CPP, SHRM-SCPDir, Payroll and Tax CompliancePace University Janet A. Roome Jenny, CPPConsultant Jennifer SolowayDirector of HRIntecrowd LLC Lisa G. Wachter, CPPDirector of PayrollDollar General Corp. Chad WhittenbergSr. Director, Product ManagementEquifax Workforce Solutions Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America

GRTF IRS Issues Subcommittee ChairsRebecca M. Harshberger, CPPVP Payroll TaxEntertainment Partners



Connie Sue Allmand, CPPAdministratorAccountemps

Suzanne Balius, CPPDirector, Payroll & BenefitsKroger Specialty Pharmacy Holdings 2, Inc. Joy Blankenship, CPPDir. Global PR & Stock Admin.Workday, Inc.

Stacey BlumPayroll ManagerMetropolitan Community College Amy M. Bradley, CPPOperations LeadSchenck SC Sarah Broin, CPPHR & PR AdviserMRA - The Management Association Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ. Cynthia J. Cichosz, CPPPayroll Supervisor, Shared ServicesVeolia North America Melinee D. Cody, CPPDirector Support & TrainingPenSoft Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor

Tracey Corso, CPPCoordinator, Payroll and RetirementCounty of Riverside Jennifer CottoManager, Payroll IntegrationJohnson & Johnson

Debbie CraigPayroll SupervisorCochise College Michele D. DenisePayroll ManagerBoys and Girls Club of America Jennifer Dixon, CPPPayroll Program ManagerPUD No. 1 of Chelan County Sondra Dougherty, CPPConsultant/ OwnerEmployer Compliance Svcs.

Andre C. Ferguson, CPPDirector, Employment TaxesCVS Health Corrinne FloresAgency Liaison DirectorADP, LLC Sandra Frank, CPPManager of Consulting ServicesPayTech, Inc. Thomas Franz, CPPClient Engagement DirectorIntegrity Data, Inc. Rosemarie Fraumeni, CPPDirector, PayrollThrive Skilled Pediatric Care Donna Gettings, CPPVice President of QualityAdams Keegan Inc. Jennifer Gibson, CPPPayroll ManagerOwens and Minor Margie C. Green, CPP Stephanie L. GrigerPayroll Accounting ManagerAg Processing Inc.

APA committees


Judith Kaye Hahn, CPPPayroll and Benefits AdministratorCareerSource Northeast Florida Ashley Hamilton, CPPTax ManagerComplete Payroll Processing Inc.

Clarissia L. Harris, CPPPayroll Manager Jeffrey W. Heath, CPPSr. Mgr Payroll/TaxAjinomoto Foods N.A. Inc. Pamela Heintzleman, CPPManager US PayrollUniversity of California, Santa Cruz Raeann B. Hofkin, CPPDirector of PayrollMobilex USA Hannah Huneidi, CPPSr. Payroll Specialist Emily IngramBenefitScape Peter A. IsbergVP, Government RelationsADP, LLC

Joni H. James, CPPLabor Services AdminstratorCity of San Antonio Jasmine D. Jones, CPPTax LibrarianPenSoft Linda J. Kessler, CPPManager, PayrollsALERIS Nina Noreen Gador LawrencePayroll SpecialistFirstmark Credit Union Barbara E. Leverette, CPPGlobal Head of PayrollAXIS Capital Julie Levier, CPPPayroll ManagerPaul Hastings, LLP

Emily L. Lindsay, CPA, CGMAExec in ResidenceAmerican Univ. Kogod School of Bus. Carlanna Livingstone, CPPQuality Assurance EngineerCIC Plus Esmeralda Lueras, CPPDirector, Payroll TaxEntertainment Partners Timothy Massenburg, CPPPayroll SupervisorCounty of Henrico Landry MayeuxQA / Compliance LeadCIC Plus Stephanie P. McAtee, CPPDirector of PayrollMcLane Company, Inc. Joanne Mitchell George, J.D.Editorial DirectorWolters Kluwer United States Lisa A. Moran, CPPPayroll ManagerMAT Holdings, Inc. Susan C. Morano, CPPPayroll/Human Resources Admin.Camso USA Inc. Chester R. Morgan, CPPManager of PayrollHaynes and Boone, LLP Ronald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing Matters Barbara Norris, CPPSr. Payroll Tax AnalystCleveland Cliffs Richard L. Olmsted, CPPPayroll Analyst Nicole D. Orr, CPP, SHRM-SCPDir, Payroll and Tax CompliancePace University

Vivian J. Pahati, CPPManager, Payroll & Labor AcctgJet Propulsion Laboratory James R. Paille, CPPDirector ComplianceThomson Reuters Christina Pearson, CPPSr. Instructional DesignerADP, LLC Deborah Peters, CPPPayroll ManagerPulte Group Ken PhillipsPresidentBenefitScape Kim PhillipsBenefitScape

Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation

E. Dina Rand, CPPConsultantRand Associates (Consulting) Christia L. Reyes, CPPPayroll ManagerEncore Event Technologies Inc. Francoise Roberts, CPPManager Payroll Tax and GarnishmentsSaint-Gobain Shared Srvcs. Corp. Emily Z. Rook, CPPConsultantCircle Financial Svcs. Valrie Rose-ThompsonRetiredUnemployed Jeffrey J. Rothholz, CPPSenior Payroll & Benefits SpecialistStar Staffing Group Martin D. RuleSenior ManagerDeloitte Tax LLP

APA committees


Maria R. SabasaSenior AccountantInternational Association of Sheet Metal, Air, Rail, and Transportation Workers Brenda JM. SabinDirector of HR Compliance & Payroll Solu.Hickok & Boardman HR Intelligence Bill H. Schmalle, CPPPayroll Business AnalystMcKesson

Danelle Schmidt, CPPAVP, PayrollQBE Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Gregory Shine, CPP, SHRM-SCP, SPHRSenior Product Solutions ConsultantBusiness Software Incorporated (BSI) Yonina F. ShineweatherControllerBDB Payroll Service Christy B. Steffani Wardlow, CPPPayroll ManagerUnderwriters Laboratories Crystal ThomasPayroll ManagerActioNet, Inc. Laura M. Tuttle, CPPSenior Payroll Program ManagerHyland Software, Inc. Kevin A. Valuet, CPPPayroll ManagerPatterson Companies Inc.

Christena VerrillManager, Employee PayablesL.L. Bean Jennifer VoisineHCM Solution ConsultantWorkday David D. Wakeling, CPPPayroll/Tax ConsultantWakeling & Associates

LeeAnn Weller, CPPClient SuccessCIC Plus Sarona-Lee Wilde, CPPPayroll ManagerPortland Community College Kristine K. Willson, CPPConsultantkkw Consulting Kathleen A. Wilson, CPP, CMAEmergency Phy’s Med Grp Tori Worley, CPPPayroll ManagerKum & Go LC

GRTF Payroll Cards SubcommitteeMembersLaura AllenPayroll ManagerTBC Corporation

Debe L. Armstrong, CPPSr. Director of PayrollUS Anesthesia Partners Desiree ArmstrongPayroll SupervisorBrinker International

Margaret C. BartonManager PayrollNeiman Marcus Michael J. Bateman, CPPPayroll ManagerRK Mechanical Martha BaxterDirector of Payroll ServicesIntrepid USA Dawn M. Brown, CPPPayroll ManagerJordan’s Furniture, Inc. Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc. Nora M. Castilla, CPPPayroll ManagerArmstrong Ceilings

Dawn ChoateSr. Payroll Consultant/AnalystONE Gas Melinee D. Cody, CPPDirector Support & TrainingPenSoft Karen Cole, CPPCorporate Payroll Director Brett CooperPayroll Operations ManagerCostco Wholesale Laura Cottrell, AAPSr. Compliance AnalystPaychex, Inc. Mike EspelageSenior Product ManagerPaycor Nancy S. Fletcher, CPP, PHRSr. Payroll ManagerHD Supply

Jessica E. Fodor, CPPManager, Payroll Administration & ComplianceCenterPont Energy Brian Garrett, CPPCompliance AdvisorUltimate Software Kimberly HallVice President of Public AffairsFirst Data Lisa HarrisVP, Accounting OperationsTrueBlue Inc. Jeffrey W. Heath, CPPSr. Mgr. Payroll/TaxAjinomoto Foods N.A.Inc. Pamela Heintzleman, CPPManager US PayrollUniversity of California, Santa Cruz Martha H. Heysquierdo, CPP, PHR, SHRM-CPPayroll ManagerThe Brock Group

APA committees


Janin L. Higham, CPPGSS Services Mgr.-NAFTA RegionThyssenkrupp Bus Svcs. AG Peter A. IsbergVP, Government RelationsADP, LLC Christine Martinez, CPPDirector Employee PRHCR Manor Care

Paula A. MeyersSr. Director Payroll StrategiesWhite Lodging Andrea Mitchell, CPPPayroll Tax AccountantThe Lane Construction Company Ronald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing Matters Mary Anne MrozSr. Dir. PR.Sodexo

Valery A. Noakes, CPPSr. Manager, Payroll & Data OperationsBecton Dickinson & Company Christie Oakley-BeetzPayroll DirectorCity and County of San Francisco Vivian J. Pahati, CPPManager, Payroll & Labor Acctg.Jet Propulsion Laboratory Liza J. Paparella, CPPDir., Strategic Sales, Prepaid SolutionsComdata Joe PurcellPresident & CEOGlobal Cash Card Michael QuinnPayroll ManagerTommy Bahama Alicia Westhoff ReidAssociate Federal CounselFSV Payment Systems, Inc.

Susan Rendall, CPPSr. Director, Payroll Shared Svcs.GES Yvonne RodriguezADP, LLC Gregory J. SampsonManager, Wage Payments ComplianceADP LLC Gwen Saulter, CPPHCMS Lead ConsultantBB&T Monica SolanoSr. Director, PayrollKate Spade & Company Vicenta Z. Tanopo, CPPSenior Accountant, PayrollPanda Restaurant Group Inc. Michele VujsMgr, PayrollBest Western International

GRTF Retirement Accounts Subcommittee ChairsPeter A. IsbergVP, Government RelationsADP, LLC


MembersMichael BrownCompliance AnalystCeridian HCM

Jennifer CottoManager, Payroll IntegrationJohnson & Johnson Ashley Hamilton, CPPTax MangerComplete Payroll Processing Inc. Clarissia L. Harris, CPPPayroll Manager John R. Hunt, CPPPayroll CoordinatorCity Of Alpharetta

Jasmine D. Jones, CPPTax LibrarianPenSoft Susan JonesCorporate Director of Payroll & HRISThe Procaccianti Group

Jessica P. Le, CPPStaff AccountantAll-In-1

Becky J. Lindsay, CPPSr. Mgr. of Compensation & BenefitsAmsted Industries Incorporated Leah Messenger, CPPProject/Payroll ManagerAztec Shops Ltd. Kathy D. Pack, CPPSenior Payroll ManagerLoews Hotels & Co. Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation

Jeffrey J. Rothholz, CPPSenior Payroll & Benefits SpecialistStar Staffing Group Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Michelle K. SteinerDir. Client Business SolutionsUnicorn HRO Christine Stolpe, CPPSr. Manager, Global PayrollTalend Michael TraboldDirector, Compliance RiskPaychex, Inc. Michele VujsMgr, PayrollBest Western International

GRTF State and Local Taxes Subcommittee ChairsPeter A. IsbergVP, Government RelationsADP, LLC

APA committees


Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation Tommy Windsor, CPPTax Account SpecialistOneSource Virtual


Connie Sue Allmand, CPPAdministratorAccountemps

Arlene S. BakerPrincipal Tax InstructorPaycor, Inc. Lee Beckman, CPPCompliance AdvisorUltimate Software Joy Blankenship, CPPDir. Global PR & Stock Admin.Workday, Inc. Rori K. Carney, CPPSr. Tax ManagerEquifax Workforce Solutions Melinee D. Cody, CPPDirector Support & TrainingPenSoft Sondra Dougherty, CPPConsultant/ OwnerEmployer Compliance Svcs.

Andre C. Ferguson, CPPDirector, Employment TaxesCVS Health Wendy FleishmanDirector of Payroll OperationsCalifornia Pizza Kitchen Nancy S. Fletcher, CPP, PHRSr. Payroll ManagerHD Supply Kathleen Gallagher, CPPTax Research Analyst Associate PrincipleVertex Inc.

Brian Garrett, CPPCompliance AdvisorUltimate Software Margie C. Green, CPP Carolyn A. Hahn, CPPPayroll ManagerMcLane Company, Inc. Jenine HallingsPayroll Tax Compliance ManagerPaychex, Inc.

Rebecca M. Harshberger, CPPVP Payroll TaxEntertainment Partners Hannah Huneidi, CPPSr. Payroll Specialist Kristin K. Johnson, CPPPayroll SupervisorMeredith Corporation Jasmine D. Jones, CPPTax LibrarianPenSoft Linda J. Kessler, CPPManager, PayrollsALERIS Joseph J. Kras, CPPTax Research ManagerUltimate Software Barbara E. Leverette, CPPGlobal Head of PayrollAXIS Capital Emily L. Lindsay, CPA, CGMAExec in ResidenceAmerican Univ. Kogod School of Bus. Sabrina Linsalato, CPPPayroll DirectorThe Wonderful Company Carlanna Livingstone, CPPQuality Assurance EngineerCIC Plus Esmeralda Lueras, CPPDirector, Payroll TaxEntertainment Partners

Lisa A. Moran, CPPPayroll ManagerMAT Holdings, Inc. Chester R. Morgan, CPPManager of PayrollHaynes and Boone, LLP Rita A. NewCompliance AdvisorUltimate Software Barbara Norris, CPPSr. Payroll Tax AnalystCleveland Cliffs James R. Paille, CPPDirector ComplianceThomson Reuters Deborah Peters, CPPPayroll ManagerPulte Group Maria Pickens, FPCTax SpecialistSymmetry Software Corp. Pamela D. Pohorence, CPPPayroll AdministratorCuyahoga County Public Library Francoise Roberts, CPPManager Payroll Tax and GarnishmentsSaint-Gobain Shared Srvcs Corp. Maria R. SabasaSenior AccountantInternational Association of Sheet Metal, Air, Rail, and Transportation Workers Diane Saeger, CPPHRIS Compliance ManagerPayroll Data Services Danelle Schmidt, CPPAVP, PayrollQBE David J. Scorza, CPPRegion Project LeaderADP, LLC Gregory Shine, CPP, SHRM-SCP, SPHRSenior Product Solutions ConsultantBusiness Software Incorporated (BSI)

APA committees


Kathy Spanier, CPPPayroll ManagerWonderful Orchards Michelle K. SteinerDir Client Business SolutionsUnicorn HRO Frank TresnakBusiness Development ManagerSymmetry Software Corp. Kevin A. Valuet, CPPPayroll ManagerPatterson Companies Inc. Debra Van Horn, CPPPayroll Tax Reporting Specialist IIProgressive Ins. Christena VerrillManager, Employee PayablesL.L. Bean Michele VujsMgr, PayrollBest Western International David D. Wakeling, CPPPayroll/Tax ConsultantWakeling & Associates Fred Weissert, CPPPayroll ManagerLiberty Tire Recycling, LLC Linda Werts, CPPPayroll & Travel ManagerCargotec Holding Inc.

Kristine K. Willson, CPPConsultantkkw Consulting Greg ZemanPayroll ManagerEat’n Park Hosp Group Inc.

APA Representatives to the IRS Electronic Tax Administration Advisory Committee

Provides continuing public input into the development and implementation of the IRS organizational strategy for electronic tax administration.

Luanne Brown, CPPDirector of Payroll ServicesGrand Valley State University

Jenine HallingsPayroll Compliance Risk ManagerPaychex, Inc.

APA Representatives to the IRS Advisory Council

Provides an organized public forum for IRS officials and representatives of the public to discuss relevant issues in tax administration.

Martin D. RuleSenior ManagerDeloitte Tax


APA Representatives to the IRS Information Reporting Program Advisory Committee

Provides a public forum for the IRS and members of the information reporting community in the private sector to discuss relevant information reporting issues.

Emily L. Lindsay, CPA, CGMAExec in ResidenceAmerican Univ. Kogod School of Bus.

James R. Paille, CPPDirector ComplianceThomson Reuters

APA Representatives to the IRS Security Summit

Public and private tax administration leaders explore common challenges and ways to combat tax-related identity theft.


Stephanie P. McAtee, CPPDirector of PayrollMcLane Company, Inc. Stephanie Salavejus, CPPVice President & COOPenSoft

Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Kevin A. Valuet, CPPPayroll ManagerPatterson Companies Inc.

National Speakers Bureau Listing by State

Nationally known experts on various payroll topics who receive training from APA and teach various APA seminars. Members are also available for other speaking engagements, representing the APA on payroll-related topics.

Marcia L. AamodtExecutive Consultant Global PR Svcs.Self employedWesterville, OH

Valerie Alexander, CPPCorp. Payroll Mgr.McClatchy NewspapersSacramento, CA Lisa Aragon, CPPPayroll ManagerSnelson Companies Inc.Sedro Woolley, WA

APA committees


Martin C. Armstrong, DBA, CPPVP, Payroll Shared ServicesCharter CommunicationsCharlotte, NC Fred A. Basehore, Jr., CPPSr. ManagerKPMGWake Forest, NC Donna L. Brinkman, CPPPayroll DirectorBacardi MartiniCooper City, FL Lori Brown, CPPDirector, PayrollCACIArlington, VA Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ.Allendale, MI Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc.Yuba City, CA Irene H. Chapman, CPPConsultantHemet, CA Cynthia J. Cichosz, CPPPayroll Supervisor, Shared ServicesVeolia North AmericaMilwaukee, WI Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavorSan Antonio, TX Linda L. Dailey, CPPDirector of PayrollAmerican Public UnversityCharles Town, WV Dennis G. Danilewicz, CPPSr. Dir. Disbursements Svcs.NYU Langone HealthNew York, NY

Karen C. Davidson, CPPDeputy Assistant DirectorCity of HoustonHouston, TX

De Ann Doonan, CPPExecutive Director, Global PayrollMaxim IntegratedAustin, TX Sondra Dougherty, CPPConsultant/OwnerEmployer Compliance Svcs.Murrieta, CA Michael Elliott, CPPVP, Senior Business Initiatives ManagerWells Fargo BankCharlotte, NC Stephanie Ernsting, CPPDirector of Global Business ServicesBemis Company, Inc.Neenah, WI Pamela M. Fack, CPPPayroll ManagerQAD Inc.Santa Barbara, CA Colleen S. Flores, CPPPayroll ContractorImmedis Inc.Rahway, NJ

Rosemarie Fraumeni, CPPDirector, PayrollThrive Skilled Pediatric CareBillerica, MA Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp.Milwaukee, WI Paul D. Gill, CPPPayroll ManagerCVR Energy, Inc.Sugar Land, TX Brent R. Gow, CPPPayroll & Compliance ConsultantBRGow & Associates, LLCLake Tapps, WA

Rebecca M. Harshberger, CPPVP Payroll TaxEntertainment PartnersBurbank, CA Jane HolmesRetiredLa Follette, TN Paul T. Holtin, CPPTeacher (Substitute)RetiredHouston, TX Gretchen Inouye, CPPPayroll ConsultantLas Vegas, NV Susan Judah, CPP, SPHRSr. IT Systems AnalystCity & County of DenverDenver, CO Darrell KozuchSenior Director for FinanceUniversity of VirginiaCharlottesville, VA Patrick Landers, CPP, CPAPartnerErnst & Young LLPBangalore, India

Emily L. Lindsay, CPA, CGMAExec in ResidenceAmerican Univ. Kogod School of Bus.Washington, DC Gary W. Lynch, CPPPayroll ConsultantEnglewood, CO George MavrantzasVP, Special ProjectsGlobal Cash CardJacksonville, FL Mindy Mayo, CPPPrincipalRyan LLCSan Jose, CA Marcela G. McCarthy, CPPGlobal Payroll DirectorWilliams-Sonoma, Inc.San Francisco, CA

APA committees


Levi G. Meeske, CPPPayroll ManagerAveanna HealthcareNorcross, GA Billy J. Meyerkorth, CPPOwner/ConsultantBilly Meyerkorth ConsultingKansas City, MO

Kathleen L. Mizejewski, CPP, GBAElmwood Park, IL Abbey B. Moran, CPPPayroll ConsultantSpringfield, VA J. B. Morey, CPPPayroll SupervisorTri State Generation and Transmission AssociationWestminster, CO Ronald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing MattersSpring Hill, TN Kristine W. Nelson, CPPDirector NA Payroll Services (retired)EcolabHam Lake, MN Valery A. Noakes, CPPSr. Manager, Payroll & Data OperationsBecton Dickinson & CompanySan Antonio, TX Linda M. Obertin, CPPSr. Vice President, Human ResourcesWells Fargo Bank NACharlotte, NC LaTisha O’Neal, CPPPayroll ConsultantBroken Arrow, OK Nicole D. Orr, CPP, SHRM-SCPDir, Payroll and Tax CompliancePace UniversityValhalla, NY James R. Paille, CPPDirector ComplianceThomson ReutersAnn Arbor, MI

Linda V. Pappillion, CPPSr. Manager PayrollHot TopicCity Of Industry, CA Jodi L. Parsons, CPPDirector, PayrollKC Royals Baseball ClubGreenwood, MO

Tina M. Peery GholsonPayroll Manager - US & CanadaAvery Dennison CorporationPainesville, OH Jamie Phillips, CPPWorkforce Solution ConsultantKronosDallas, TX Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle CorporationTelford, PA Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust BankAtlanta, GA Margarita Quashie, CPPPayroll ManagerCatholic Charities of BaltimoreTimonium, MD Samantha Raffield, CPPDirector of Payroll / T&AHarris Health SystemHouston, TX Tricia Richardson, CPPAccount Relationship ManagerPaytime, Inc.Mechanicsburg, PA

Ana C. Robinson, CPPSenior Payroll ManagerUS Tech SolutionsBeverly, NJ Emily Z. Rook, CPPConsultantCircle Financial Svcs.Inverness, IL

Stephanie Salavejus, CPPVice President & COOPenSoftNewport News, VA Karen Salemi, CPP, FLMIGlobal Training and Education ConsultantPepperell Payroll ProfessionalsPepperell, MA Bill H. Schmalle, CPPPayroll Business AnalystMcKessonSan Francisco, CA Michael Schoelles, CPPPayroll DirectorBright HorizonsNewbury, MA Gregory Shine, CPP, SHRM-SCP, SPHRSenior Product Solutions ConsultantBusiness Software Incorporated (BSI)Norcross, GA Christine Stolpe, CPPSr. Manager, Global PayrollTalendRedwood City, CA Deborah E. Viers Traylor, CPPOracle Cloud Payroll Lead ConsultantCognizant Technology Solutions USSan Leandro, CA David D. Wakeling, CPPPayroll/Tax ConsultantWakeling & AssociatesUpland, CA Karen L. Ward, CPPPayoll SupervisorSouthwest AirlinesDallas, TX Kristine K. Willson, CPPConsultantkkw ConsultingSnohomish, WA Carl York, CPPSolution ConsultantWorkdayFrisco, TX

APA committees


Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North AmericaPlano, TX

Nominating and Elections Committee

Recruits, screens and recommends candidates for participation in the orderly and democratic election of the President-Elect and Board of Directors.

ChairBarb Muellerleile, CPPDir. Finance/PayrollPanera Bread

MembersSusan L. Baptista, CPPVP, Director of Payroll & HRISHavas Worldwide

Lori Brown, CPPDirector, PayrollCACI Jane HolmesRetired Emily Z. Rook, CPPConsultantCircle Financial Svcs. Kathleen L. Santhouse, CPPVP of Global Payroll SvcsConduent Michael Schoelles, CPPPayroll DirectorBright Horizons

Shared Services Task Force

Serves members by investigating and communicating innovative business practices used in a shared services environment.

ChairsDee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech, Inc.

Glennis Tillman, CPPExecutive DirectorWellStar Health System

MembersMaria AguirreDirector of PayrollDaniel J. Edelman, Inc.

Richard AlbertsNational Director Payroll Shared ServicesUnited Natural Foods Inc. Scott Angel, CPPManager, Audit & ComplianceWalmart Martin C. Armstrong, DBA, CPPVP, Payroll Shared ServicesCharter Communications

Senaida L. Avalos, FPCPayroll SpecialistGeneva CUSD 304

Michelle Bacher, CPPManager, Payroll ServicesCenterstone Ann E. Baker, CPPDirector, PayrollHealogics Inc. Suzanne Balius, CPPDirector, Payroll & BenefitsKroger Specialty Pharmacy Holdings 2, Inc.

Michele Barrientos, CPPPayroll ManagerNelson Staffing Cynde A. Baum, CPPMgr Americas HR Shared Svcs.IHG Diana L. Bernier, CPPDirector of Payroll Operations and ServicesVCU Health Melanie L. Bratton, CPPPayroll ManagerGeorgia Department of Corrections Amy Bremer, CPPPayroll SupervisorCR BARD

Shirley K. Brickous, PHR, CPPDirector, Payroll & Benefits AdministrationADT Christina L. Brooks, CPPSr Manager PayrollBc/Bs of Florida Vicky CanterPayroll Operations ManagerHonda North America Sonja E. Clark, CPPSr. Director, Global PayrollVisa Terri A. Cook, CPPGlobal Payroll Program Manager3M Company Cynthia L. Crabtree, SPHRPayroll ManagerLipman Family Farms

Susan Darring, CPPDirector, PR Tax ComplianceConduent Jennifer DeCurtis, CPPSenior Director Global PayrollComcast Vickie L. DeFoer, CPPPayroll ManagerClubCorp-Sequoia Golf Narcy Del Prato, CPPPayroll ManagerZurich

Michelle DellaCroce, CPP, CPAPayroll ManagerNana Management Sevices

Cheryl M. DiMuro, CPPDirector of PayrollNTT DATA Amy C. DufferAssociate Director HR Payroll AccountingUBS Vickie A. EfromPayroll DirectorPresidio

APA committees


Robert A. Elmore, CPPAssistant Vice President, Human ResourcesGeorgia State University Stephanie Ernsting, CPPDirector of Global Business ServicesBemis Company, Inc. Brenda J. EstradaSr. Systems ConsultantJK SEVA Elaine M. Faire, CPPSr. Payroll ManagerCartus Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp. Donna Gettings, CPPVice President of QualityAdams Keegan Inc. Susan M. GleasonSr. Director PayrollBrookdale Senior Living Anna GrabowskaSr. Payroll Accountant Eileen GrecoPayroll DirectorARAMARK Corp. Judith Kaye Hahn, CPPPayroll and Benefits AdministratorCareerSource Northeast Florida Pamela Heintzleman, CPPManager US PayrollUniversity of California, Santa Cruz Dianne Hendrickson, CPPHR Compliance & Privacy LeaderDuPont

Catherine Ann HoneyVP, Strategic Partner RelationsSGWI James W. Hootman, CPPPayroll, Tax & Compliance Sr. ManagerCeridian Employer Services

Carolyn T. Huse, CPPPayroll DirectorCritical Healthcare Management Eutoby Jackson, CPPPayroll ManagerUniversity of MD Medical System Joni H. James, CPPLabor Services AdminstratorCity of San Antonio Joleen JepsenAVP, EBS PayrollAssurant Victoria A. Johnson, CPPSenior ConsultantCognizant Technology Solutions

Mark Kennedy, CPPSr Director HR OperationsWindstream Services LLC Jill Erler Kepner, CPPSr. Payroll SpecialistAmetek, Inc. Diane Kilborn, CPPPayroll DirectorUSI Insurance Services Dotty Koger, CPPIndependant Payroll ConsultantSelf Employed Nina Noreen Gador LawrencePayroll SpecialistFirstmark Credit Union Kimberley Lentz, CPPBusiness Systems AnalystBaptist Health Barbara E. Leverette, CPPGlobal Head of PayrollAXIS Capital Sherry B. Little, CPAVP Payroll/ HRISPenguin Random House LLC Robert J. LouisPayroll DirectorThe Hearst Corporation

Terri A. Lucas, CPPDirector of Payroll/HRISNationwide Children’s Hosp Maximilian Manuel Martinez, FPCSenior Payroll AdministratorColliers International Jacquelyn F. McGheePayroll SupervisorSouthern Company Linda S. Misegadis, CPPPublic Sector Business Consultant Mgr.Kronos, Inc. Flora Mojica, CPPPayroll ManagerWilson Sonsini Goodrich & Rosati Mary Anne MrozSr. Dir. PR.Sodexo Valery A. Noakes, CPPSr. Manager, Payroll & Data OperationsBecton Dickinson & Company Bill ParkerVice President, Shared ServicesAECOM Jodi L. Parsons, CPPDirector, PayrollKC Royals Baseball Club

Angela Pellerito, CPPHRIS WFM AnalystsSignode Industrial Group LLC

Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank

Kavitha Premkumar, CPPSenior Manager, PayrollAndeavor

Denise M. Ralls Gaines, CPPPR/Tax Accounting ManagerUnited Technologies Amber ReedPayroll ManagerColaska

APA committees


Susan Rendall, CPPSr. Director, Payroll Shared Svcs.GES Silvino Rio, CPPDirector of Payroll ServicesAcuren Inspection Inc. Nancy J. RockerPayroll Systems ManagerMemorial Sloan Kettering Cancer Center Robyn ScarboroughPayroll ManagerCasella Waste Systems Inc. Christy Scheese, CPPPayroll ManagerESCO Corp. Juli Smith, CPPExecutive Director PayrollMGM Resorts International

Kari A. SmithDirector - Associate Service CenterDelaware North Companies Inc. Kevin L. Smith Michelle R. SpaderDirectorSelf Employed

Kristen Stachura, CPPSr. Payroll ManagerBarton Malow

Lori VanSciverPayroll DirectorBuilders First Source

Deborah E. Viers Traylor, CPPOracle Cloud Payroll Lead ConsultantCognizant Technology Solutions US Charlotte Watson, CPPPayroll ManagerGoodwin Procter, LLP Tricia Wegner, CPPAssistant Reinsurance SpecialistShelter Insurance Linda Werts, CPPPayroll & Travel ManagerCargotec Holding Inc.

Kimberly D. Wise, CPPSr. Mgr. Global Payroll OperationsLockheed Martin

Linda Wong, CPPPayroll ManagerPowell Electrical Co. Lisa M. Wood, CPPImplementation ConsultantPaylocity

Brenda J. Wynn, CPPPayroll ManagerCovestro LLC Tracey Yorio, CPPConsultantGlobal Payroll, HR & Shared Services Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America

Social Networking Committee

Promotes the use of social networking tools by members and evaluates and recommends new social networking opportunities.

ChairLaurel Serra, CPPErp Functional Mgr, PayrollPalm Beach State College

Ansleigh Smith, CPPAssistant VP, PayrollPrimerica

MembersSusan L. Baptista, CPPVP, Director of Payroll & HRISHavas Worldwide

Jean F. BatehPayroll SpecialistProofpoint, Inc. Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc.

Michelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc. Dorissa K. Davis, CPPSr. Payroll ManagerFedEx Supply Chain

Sondra Dougherty, CPPConsultant/ OwnerEmployer Compliance Svcs. Amy C. DufferAssociate Director - HR Payroll AccountingUBS

Ronald D. Gilson, CPPHR/PR Product OwnerCaselle

Lauran Gularte, CPPSr. Payroll Systems AnalystChenega Corporation John R. Hunt, CPPPayroll CoordinatorCity Of Alpharetta Vanita Johnson, CPPSr. Payroll Operations AnalystGeorgia System Operations Corporation Wendy Austin LettSenior Payroll AdministratorThe SSI Group Carlanna Livingstone, CPPQuality Assurance EngineerCIC Plus Natalie C. Lopez, CPPSenior Manager, Global PayrollAmerican Bureau of Shipping Fidelma McGuirkCEOPayslip Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare Kathleen L. Mizejewski, CPP, GBA Lisa A. Moran, CPPPayroll ManagerMAT Holdings, Inc.

APA committees


Susan Noyes, CPPPayroll ManagerJ. Jill Nicole D. Orr, CPP, SHRM-SCPDir, Payroll and Tax CompliancePace University Minerva Pabon, CPP James R. Paille, CPPDirector ComplianceThomson Reuters Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation Karen Salemi, CPP, FLMIGlobal Training and Education ConsultantPepperell Payroll Professionals Jon P. Schausten, CPPPayroll and HRIS ManagerVertellus Stefanie S. Steward, CPPSenior Acccountant Special RevenueSusanville Indian Rancheria Christine Stolpe, CPPSr. Manager, Global PayrollTalend Tim Walstrum, CPPPayroll ManagerMariner Finance

Strategic Payroll Leadership Task Force

Serves APA’s members by investigating and communicating innovative business practices, emerging technologies, outsourcing strategies, and global issues.

Agricultural Subcommittee ChairsMichelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc.

Deanna L. Crow, CPPPayroll AdministratorWonderful Orchards

MembersMargie C. Green, CPP

Lorraine Z. IngramPayroll DirectorTanimura & Antle Sabrina Linsalato, CPPPayroll DirectorThe Wonderful Company Sylvia Lopez, CPPPayroll/HR ManagerD’Arrigo Bros. Co., of California Stephanie McgrewPayroll ManagerWestern Oilfields Supply CO dba Rain for Rent Dixie Phillips, FPCAdministrator I - Payroll & Time AdminNutrien Maria Guadalupe SanchezPayroll Analyst Kathy Spanier, CPPPayroll ManagerWonderful Orchards Carol WillhelmTotal Rewards ManagerCalifornia Dairies Inc. Best Practices Subcommittee ChairsStephanie P. McAtee, CPPDirector of PayrollMcLane Company, Inc.

Michael Schoelles, CPPPayroll DirectorBright Horizons

MembersMaria AguirreDirector of PayrollDaniel J. Edelman, Inc.

Link Almon, CPPHR Operations Sr. SpecialistCIGNA Corp.

Martin C. Armstrong, DBA, CPPVP, Payroll Shared ServicesCharter Communications Michael J. Bateman, CPPPayroll ManagerRK Mechanical Martha BaxterDirector of Payroll ServicesIntrepid USA

Mary Becker, CPPPayroll ManagerMorgan Truck Body LLC Suzie L. Bentley, CPPDirector - Stock Administration & 401kNVIDIA Corporation Diana L. Bernier, CPPDirector of Payroll Operations and ServicesVCU Health Sue Bradley, CPPPayroll SpecialistCeannate Corp. Shirley K. Brickous, PHR, CPPDirector, Payroll & Benefits AdministrationADT Kelvin O. Byrd, CPPPayroll ManagerNovolex Tamika L. Carden, CPPPayroll Accountant & Tax Admin.Federal Mogul Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor Dennis G. Danilewicz, CPPSr. Dir. Disbursements Svcs.NYU Langone Health Douglas C. Dawes, CPPPayroll ACH and Operations ManagerCTR Employee Mgmt. Svcs. Inc. Karla Dawson, CPPDirector, Payroll ServicesTSYS

APA committees


Jacqueline DiBartolo, CPPSr. Dir. Payroll & HR Ops.BioReference Laboratories Kelly Downs, CPPImplementation ConsultantADP, LLC Stephanie Ernsting, CPPDirector of Global Business ServicesBemis Company, Inc. Pamela M. Fack, CPPPayroll ManagerQAD Inc. Kimberly A. Ferreira, CPPPayroll and Compensation MgrHannover Life Re Paul Thomas Fransen, CPPFinancial Manager - PayrollTurner Construction Company Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp. Lorri Gibson, CPPSenior Business Analyst USA PayrollCeridian Employer Services Paul D. Gill, CPPPayroll ManagerCVR Energy, Inc. Adam GoldenManaging PartnerMajor Oak Consulting Michele GrimesPayroll ManagerDSW Inc. Benjamin Harris, CPP Charlotte N. Hodges, CPPPayroll ManagerWillis Towers Watson Raeann B. Hofkin, CPPDirector of PayrollMobilex USA Brenda J. Hook, CPPPayroll ManagerGarmin International

Hannah Huneidi, CPPSr. Payroll SpecialistNetflix, Inc. Toni M. Jack, CPPAccounting Associate AnalystSalt River Project Rena Jackson, CPPPayroll DirectorCompass Group

Jonathan Jensen, CPPChief Accountant PayrollCounty of Riverside

Annette Jones, CPPSenior HCM ConsultantDeltek Clytee JonesSr. Business AnalystSouthern Company Kenneth Klimik, CPPSr Payroll ManagerSamsung Electronics America Darrell KozuchSenior Director for FinanceUniversity of Virginia Carlanna Livingstone, CPPQuality Assurance EngineerCIC Plus Kelly Mahurin, CPPPayroll ManagerCarmax Marcela G. McCarthy, CPPGlobal Payroll DirectorWilliams-Sonoma, Inc. Abbey B. Moran, CPPPayroll Consultant Ronnie MorronePayroll Director

Shveta Mukherjee, CPPHuman Rights Campaign Kristine W. Nelson, CPPDirector NA Payroll Services (retired)Ecolab

Nicole D. Orr, CPP, SHRM-SCPDir, Payroll and Tax CompliancePace University Minerva Pabon, CPP Jodi L. Parsons, CPPDirector, PayrollKC Royals Baseball Club Holly L. Petrilli, CPPHRIS/Payroll ManagerYokohama Tire Corporation Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank Toni Prockish, CPPPayroll DirectorDaVita John V. Raguz, CPPPayroll ManagerProgressive Ins. E. Dina Rand, CPPConsultantRand Associates (Consulting) Ana C. Robinson, CPPSenior Payroll ManagerUS Tech Solutions Dawn M. Ross, CPP Rachana Sanghvi, CPPPayroll DirectorFluor Kathleen L. Santhouse, CPPVP of Global Payroll SvcsConduent Ansleigh Smith, CPPAssistant VP, PayrollPrimerica Stefanie S. Steward, CPPSenior Acccountant-Special RevenueSusanville Indian Rancheria Lynn S. Torrey, CPPPayroll ManagerArray BioPharma Inc.

APA committees


Kevin A. Valuet, CPPPayroll ManagerPatterson Companies Inc.

Debra Van Horn, CPPPayroll Tax Reporting Specialist IIProgressive Ins.

James F. White, CPPManager, N.A. PayrollMosaic Linda Wong, CPPPayroll ManagerPowell Electrical Co. Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America

Educational Institutions SubcommitteeChairsVeronica A. Gonzales, MBAAssociate ComptrollerCentral New Mexico Community College

Jeffrey M. Hill, Ph.D., PMP, CPPPayroll Solutions ArchitectSierra-Cedar Darrell KozuchSenior Director for FinanceUniversity of Virginia

MembersSandra ArmstrongPayroll ManagerUniversity of Houston

Senaida L. Avalos, FPCPayroll SpecialistGeneva CUSD 304 Glenna K. Bennett, CPPDirector, Payroll ServicesThe George Washington University Lora J. BensonPayroll ManagerPrinceton University Cheryl Lanell Brothers, CPPHR Assistant Director - Pay ServicesNorthern Arizona University


Melissa A. Buckingham, CPPPayroll ManagerMaryland Institute College of Art Debbie J. Cobb, CPPDirector of Payroll ServicesChapman University Elizabeth A. Cockram Schuesler, CPPMgr Americas Global Tax & Regulatory ResRimini Street Inc. Robyn DiehmAssistant Controller, Tax and PayrollUniversity of North Carolina at Charlotte Tena Gibson, CPPManagerDeloitte Richard GrunewaldAssociate Director Payroll ServicesWashington State University Laura Haukedahl, CPPPayroll ManagerConcordia College Nancy L. Hinchcliff, CPAAssistant VP - HR Payroll ManagementTemple University Jeffrey Jacob, CPA, CPPPayroll ManagerIllinois State University Andrea G. Jones, CPPAssistant Controller DisbursementsTrinity University Joanne Jordan, CPPUniversity Payroll ManagerHarvard University Moneisha Miller, CPPPayroll Manager Sean NealWashington State University Christine K. Ness, CPPDirector of Payroll ServicesUniversity of San Diego

Lori O’Connor, CPPPayroll ManagerUniversity of Virginia

Angela Palumbo, CPPDirector of PayrollFashion Institute Of Technology

Karen S. PhillipsDirector of PayrollSwarthmore College Crystal Dawn Pidjeon, FPCPayroll SupervisorBoise State University

Laura I. Quirino, CPPDirectorTexas A&M University Kathy RicePayroll DirectorMidwestern State University Sharron L. RobbDirector of OperationsAzusa Pacific Univ. Martin D. RuleSenior ManagerDeloitte Tax LLP Cheryl L. Seifritz, CPPDirector of PayrollThe Ohio State University Jill Taylor, CPP, MBAPayroll ManagerBucknell University Phil Turke, CPPDirector of PayrollCornell University Debra L. Walsh, CPPPayroll ManagerStonehill College Sarona-Lee Wilde, CPPPayroll ManagerPortland Community College Emerging Technologies SubcommitteeChairsStephanie Salavejus, CPPVice President & COOPenSoft

APA committees


Roger A. Smith, CPPPayroll Mgmt. ConsultantPayrollProf.

MembersGinnette Clark, CPPPayroll ManagerO-I

Kelly Downs, CPPImplementation ConsultantADP, LLC Amy C. DufferAssociate Director HR Payroll AccountingUBS

Colleen S. Flores, CPPPayroll ContractorImmedis Inc. KaSandra Gore, CPPPayroll DirectorHHS Stephanie P. McAtee, CPPDirector of PayrollMcLane Company, Inc. Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare Kristine W. Nelson, CPPDirector NA Payroll Services (retired)Ecolab Valery A. Noakes, CPPSr. Manager, Payroll & Data OperationsBecton Dickinson & Company Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Tracie M. Piller, CPPSolution ConsultantUltimate Software Michael Schoelles, CPPPayroll DirectorBright Horizons Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation

Sherri Soileau, CPPPayroll ManagerUniversity of Alaska Dawn Stephans, CPPPayroll ManagerSaf Holland, Inc. Michelle Thomas, CPPPayroll SpecialistBMW Manufacturing Daniel Thompson, Jr.Payroll ManagerLane Construction Frank TresnakBusiness Development ManagerSymmetry Software Corp. Erica C. Umbach, CPPDirector DisbursementsMilwaukee Brewers Baseball Club Sarona-Lee Wilde, CPPPayroll ManagerPortland Community College Joseph ZiskaSection Manager PayrollBMW Manufacturing

Global Issues Subcommittee ChairsDave LeboffPresident, US OperationsImmedis, Inc.

Janet A. Roome Jenny, CPPConsultant

MembersLois Arcuri, CPPGlobal Benefits Acct/PR Mgr.Graftech Int’l Holdings Inc.

Dana Aronson, CPPManager, People Advisory Services Shirley K. Brickous, PHR, CPPDirector, Payroll & Benefits AdministrationADT Matthew R. Busanic, CPPManager, Tax ServicesErnst & Young LLP

Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc.

Nadia Camarena, CPPSr. Manager, Global Payroll OperationsNetflix Inc. Karen V. CaridiPayroll AdministratorArcelorMittal Gilles D. Champagne, FCPAOwner / Principal ConsultnatMosaic Advisory Group Inc. Sonja E. Clark, CPPSr. Director, Global PayrollVisa Michelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc. Michelle DellaCroce, CPP, CPAPayroll ManagerNana Management Sevices Stephanie Ernsting, CPPDirector of Global Business ServicesBemis Company, Inc. Sheree M. Fournerat, CPPManager - ProjectsCognizant Technology Solutions Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp. Rebecca GarlockSr. Payroll ManagerLiquidity Services, Inc. Robert Gerbin, CPPVP, Global Payroll LeaderWells Fargo Bank N.A. Tena Gibson, CPPManagerDeloitte Nicole A. Hoffert, CPPVP~Tax ManagerWells Fargo Bank

APA committees


Catherine Ann HoneyVP, Strategic Partner RelationsSGWI Danita LewisGlobal Account DirectorIntegrated International Payroll Natalie C. Lopez, CPPSenior Manager, Global PayrollAmerican Bureau of Shipping Marcela G. McCarthy, CPPGlobal Payroll DirectorWilliams-Sonoma, Inc. Deanne O’Hollearn, CPPManager, Payroll & LeavePrincipal Financial Group

Deborah Piacitelli, CPPDirector, Global Payroll ComplianceW.L. Gore and Associates E. Dina Rand, CPPConsultantRand Associates (Consulting) Ana C. Robinson, CPPSenior Payroll ManagerUS Tech Solutions Kira RubianoInternational ManagerRSM US LLP Rachana Sanghvi, CPPPayroll DirectorFluor Nancy SchmuggePrinicipal HRIS AnalystESCO Corp. Deborah J. Spyker, CPPExecutive DirectorErnst & Young LLP Erin Svoboda, CPPPayroll ManagerClif Bar & Company Tina M. Thomas, CPPInternational SpecialistBMW Manufacturing Co. LLC

Daniel Thompson, Jr.Payroll ManagerLane Construction Judy A. Webster, CPPAnalystToyota Motor Mfg NA

Alicia N. Williams, CPPManager, Payroll ServicesCummins Inc. Kristine K. Willson, CPPConsultantkkw Consulting Brikena Wilson, CPPPayroll Manager / HRSurgical Information Systems Susan A. WinesVP, Global Compensation and Payroll Svc.SIRVA Relocation Past Chair(s)Marcia L. AamodtExecutive Consultant Global PR Svcs.Self employed Government/Public Sector Best Practices Subcommittee ChairsRonald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing Matters

David D. Wakeling, CPPPayroll/Tax ConsultantWakeling & Associates

MembersTrina Adams, CPPPayroll Systems CoordinatorWalworth County

Diane Belton, CPPCoordinator, PayrollIllinois School District U 46 Anna BlochDirector, PayrollUniversity of Delaware Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ.

Timothy J. Carroll, CPPDirector of PayrollCity of Columbus Victor Castillo, CPPPayroll SupervisorHarbor Freight Tools Louisa Caswell, CPPPayrollTown of North Providence

Deborah L. Couch, PHR Tanisha CunninghamAccounting TechnicianCity of Kennedale Linda L. Dailey, CPPDirector of PayrollAmerican Public University Linda S. Dougherty, CPPAsst. Director of PayrollHarris County Sondra Dougherty, CPPConsultant/ OwnerEmployer Compliance Svcs. Lawrence FitchSenior Value Manager - Education and GovWorkday Jennifer A. Fuller, CPA, CPPDeputy Human Resources DirectorCounty of Riverside Ronald D. Gilson, CPPHR/PR Product OwnerCaselle Paul R. Grisdale, CPPDirector Payroll ServicesUniversity of Virginia Judith Kaye Hahn, CPPPayroll and Benefits AdministratorCareerSource Northeast Florida Claudia Hincapie, CPPPayroll CoordinatorCity of North Las Vegas Susan Judah, CPP, SPHRSr. IT Systems AnalystCity & County of Denver

APA committees


Steve NielsonState Financial ConsultantOffice of Financial Mgmt

Idalia Ow, CPPPayroll ManagerCounty of Monterey

Gloria Phipps, CPPPayroll ManagerChemeketa Community College Brent PlunkettDeputy Auditor of OperationsAuditor of State of Indiana Cheryl RischelPayroll System AdministratorThurston County Nancy RuoffManager, Statewide Payroll and AccountingState of Kansas Laurel Serra, CPPErp Functional Mgr, PayrollPalm Beach State College Brenda S. Smith, CPPPayroll CoordinatorCity of McKinney Deborah E. Viers Traylor, CPPOracle Cloud Payroll Lead ConsultantCognizant Technology Solutions US Timothy Wallen, CPPPayroll ConsultantFit Money CPA Rita ZazzaroDirector, PayrollSchool District of Lee County

Health Care Subcommittee ChairsMartha BaxterDirector of Payroll ServicesIntrepid USA

Ruth M. Werry, CPPSystem Director, PayrollMercy Health Charmaine White, CPPDirector Corporate PayrollIntermountain Healthcare

MembersPatricia A. Blume, CPPPayroll ManagerJefferson City Med Group

Sarah Broin, CPPHR & PR AdviserMRA - The Management Association Dennis G. Danilewicz, CPPSr. Dir. Disbursements Svcs.NYU Langone Health Lori Dubois, CPPPayroll ManagerPhillips Exeter Academy Michael Dupuis, CPPManagerKPMG Valerie Fitzon-MooreDirector of Payroll & Compensation ServiExamination Management Services, Inc. Robbin HarlandDirector, Payroll ServicesNYU Langone Medical Center Kassaundra Hester, CPPSr Director of Univ Payroll & BenefitsUniv of Illinois Raeann B. Hofkin, CPPDirector of PayrollMobilex USA Cynthia Housel, CPPPayroll ManagerSaint Peters Healthcare System Pamela J. Hurd, PHRPayroll ManagerMaineHealth Gwendolynn Jayne, CPPProduct Functionality ConsultantUltimate Software Dotty Koger, CPPIndependant Payroll ConsultantSelf Employed Michael LauderPayroll ManagerIntermountain Healthcare

Sheri D. Lewis, CPPPayroll ManagerCritical Healthcare Management Robin Massaro, CPP

Lisa May, CPPAssociate DirectorNYU Langone Medical Center Becky D. Mulheron, CPPPayroll ManagerChildren’s Healthcare of Atlanta Stephanie Murray, CPPAssistant Director of Payroll ServicesMcLeod Health

Charles W. Payne, Jr., CPPDirector DisbursementsChildrens of Alabama Joanne Pecor, CPPPayroll ManagerSpectrum Health Jamie Phillips, CPPWorkforce Solution ConsultantKronos Michele Rabak, CPPSr. Payroll Administrator, Mid AtlanticN.A. Partners Anesthesia Samantha Raffield, CPPDirector of Payroll / T&AHarris Health System Randal E. Scalf, CPPManager, Payroll ComplianceNorthShore University HealthSystem Cleta Shirley, CPPPayroll CooridnatorSouthern Illinois Healthcare Barbara Sopoaga, CPPDir Payroll and BenefitsComm Hosp for Mtry Pen John Stewart, CPADirector HR/PayrollHouston Methodist Michael A. StilesDir Of Payroll OperationsCooper Health Systems

APA committees


Anita L. Turpin, CPPDirector, Payroll/HR Operational ComplianceCatholic Health Initiatives Jennifer VoisineHCM Solution ConsultantWorkday Danny Walker, CPPDirector of PayrollCHS, INC.

Hospitality Industry Subcommittee ChairsVickie Elder, CPPDir. People Admin. Support & SystemsTexas Roadhouse

Paul Mascazine, CPPHRIS/PR Implementation ConsultantPJ Mascazine Consulting Inc. Paula A. MeyersSr. Director Payroll StrategiesWhite Lodging

MembersArlene S. BakerPrincipal Tax InstructorPaycor, Inc.

Tracy Baskin, CPPSupervisor, Payroll ComplianceTriNet Group Inc. Michael BuschPresidentValiant Payroll Services Tonya Caldwell, CPPDirector of Payroll OperationsDave and Buster’s Rosalie W. ChierkovePayroll ManagerAPR Energy LLC Kristie ConditPayroll ManagerBrinker International Michelle Coombs, CPPPayroll DirectorRed Bull

Shawna M. Dearborn, CPPPayroll Executive DirectorMGM Resorts International Michelle DellaCroce, CPP, CPAPayroll ManagerNana Management Sevices Cindy E. FowlerPayroll ManagerDenny’s Inc. Brian Garrett, CPPCompliance AdvisorUltimate Software Lorri Gibson, CPPSenior Business Analyst USA PayrollCeridian Employer Services Vicki Gray, CPPPayroll ManagerHyatt Shared Services Sophadavy Hun, FPCPayroll ManagerHofman Hospitality Group Mirtha T. Johnson, CPPExecutive Director PayrollThe Venetian | The Palazzo Amy M. Kirk, CPPPayroll DirectorChurchill Downs Inc. Gina LodhiPayroll ManagerAmerican Multi Cinema, Inc. Lesley Mann, CPPSr. Manager of Payroll & ComplianceTexas Roadhouse Brenda K. McNameeSr. Manager, Global PayrollTenable, Inc. Russell Meyer, FPCVice President of HROInfoSync Kelly M. Mortimer, CPPVice PresidentValiant Payroll Services

Ruby Olsonoski, CPPIndependent ConsultantSelf employed Brian OwensDirector, PayrollBloomin’ Brands, Inc. Janis PearmanPayroll ManagerHorne LLP Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation Michael QuinnPayroll ManagerTommy Bahama

Susan RomanoSr. Payroll ManagerASICS America Corp. Deborah Rule, CPPPayroll ManagerRyman Hospitality Properties Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Yasmin L. Solis, CPPPayroll Admin LeadMarriott Vacations Worldwide Emily Tietyen, CPPHuman Resources ManagerAnduzzi’s Sports Club Sarah Torline, CPPHR/Payroll ManagerAprima Medical Software Fred Weissert, CPPPayroll ManagerLiberty Tire Recycling, LLC Gina YarbroughDirector of Payroll and Accounts PayableGolds Gym Smadar Yehudaioff, CPPVice President, Payroll ServicesExtensis

APA committees


Greg ZemanPayroll ManagerEat’n Park Hosp Group Inc.

K-12 Educational Organizations Subcommittee ChairRonald L. Moser, CPPPayroll/Employee Benefits ConsultantTaxing Matters

MembersLynn M. Acker, CPPDirector of PayrollJefferson County Public Schools

Senaida L. Avalos, FPCPayroll SpecialistGeneva CUSD 304 Diane Belton, CPPCoordinator, PayrollIllinois School District U-46 Kelly Jo Davis, CPPPayroll SupervisorDowningtown Area School District Mildred HodgeDirector PayrollThe American Institute of Architects Emma H. Jackson, CPPSenior Payroll ManagerNorth East ISD Cheryl M. Miller, PHR, CPPPayroll DirectorProvidence Day School Adrienne L. Parker, CPPBusiness AnalystFulton County Schools Susan SchechterPayroll ManagerBucks County Intermediate Unit 22 Coleen D. Smith, CPPPayroll SupervisorCity of VA Beach School Board Cheryl D. Starbuck, CPPPayroll DirectorNorth Kansas City Schools

Angelique VegaAccounting/ Payroll AdministratorSouth Bend Community School Corp (SBCSC)

Manufacturing Best Practices SubcommitteeChairs Marcela G. McCarthy, CPPGlobal Payroll DirectorWilliams-Sonoma, Inc.

Linda Wong, CPPPayroll ManagerPowell Electrical Co. Joseph ZiskaSection Manager PayrollBMW Manufacturing

MembersValerie Alexander, CPPCorp. Payroll Mgr.McClatchy Newspapers

Brian J. Bigelow, CPPSr. Manager, Accounting OperationsBlueCross BlueShield Association Sue Bradley, CPPPayroll SpecialistCeannate Corp. Shirley K. Brickous, PHR, CPPDirector, Payroll & Benefits AdministrationADT Linda Degnitz, CPPPayroll SpecialistCharter Mfg. Jim Florence, FPCAssistant ManagerToyota Motor Mfg. KY, Inc. Michelle Flowers, CPPPayroll DirectorHighline Aftermarket Acquisition LLC Kimberlee Hodge, CPPDivision Payroll Manager, CentralAirgas USA, LLC Erin M. Jespersen, CPPPayroll & HRMS ManagerAmy’s Kitchen, Inc.

Robin Jones, CPPPayroll StaffSubaru of Indiana Automotive Inc. Jacqueline Kronstain, CPPPayroll Coordinator IIICanon Virginia, Inc. JoAnn Kruger, CPP, PHR, SHRM-CPPayroll Connie M. Lee, CPPDirector, Payroll & BenefitsCoorsTek Kelly J. Leese, CPPPayroll ManagerArmstrong Flooring, Inc. Katie Lewis, CPPPresident of BPA (Birmingham)Brasfield & Gorrie LLC

Angela Pellerito, CPPHRIS WFM AnalystsSignode Industrial Group LLC Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank Kerry W. Rogers, CPPCorporate Payroll SupervisorDAK Americas LLC Jon P. Schausten, CPPPayroll and HRIS ManagerVertellus Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America

Retail Best Practices SubcommitteeChairsAutumn Clemmens, CPPPayroll ManagerHarbor Freight Tools

Brent R. Gow, CPPPayroll & Compliance ConsultantBRGow & Associates, LLC Barb Muellerleile, CPPDir. Finance/PayrollPanera Bread

APA committees


MembersJoetta AmesPR SupervisorWal-Mart Stores Inc.

Lorena BravoPayroll ManagerTorrid LLC Victor Castillo, CPPPayroll SupervisorHarbor Freight Tools Carole R. Clausen, CPPDirector of PayrollTesla Motors Brett CooperPayroll Operations ManagerCostco Wholesale Jennifer DeGrootAML & Payroll ManagerMeijer Kathy GibneyPayroll Tax ManagerThe TJX Companies Inc. Michele GrimesPayroll ManagerDSW Inc. Kristin K. Johnson, CPPPayroll SupervisorMeredith Corporation Carolyn Stacy JohnsonPayroll ManagerNordstrom Kathy KearneyAVP, Payroll Operations & Benefit AccounCostco Wholesale Debbie Klein, CPPPayrollSelf Employed Carlanna Livingstone, CPPQuality Assurance EngineerCIC Plus Kelly Mahurin, CPPPayroll ManagerCarmax

Teresa Nguyen, CPPPayroll DirectorJ Crew Group Inc. Susan Noyes, CPPPayroll ManagerJ. Jill Elizabeth Ostrove, CPPDirector, AccountingKing Kullen Lisa PadamonskyPetSmart Linda V. Pappillion, CPPSr. Manager PayrollHot Topic Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation Richard J. Pietrus Drema Scott, CPPSenior Manager, Global PayrollHexion Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Ryan SpeerPayroll ManagerWegmans Food Markets Vicenta Z. Tanopo, CPPSenior Accountant, PayrollPanda Restaurant Group Inc. Scott Timberman, CPPDirector of Payroll ServicesService Corporation International Christena VerrillManager, Employee PayablesL.L. Bean Lisa G. Wachter, CPPDirector of PayrollDollar General Corp. Tori Worley, CPPPayroll ManagerKum & Go LC

Carl York, CPPSolution ConsultantWorkday Michele Zarrella, CPPSr. Finance Director, PayrollCoach Inc.

Small Employer SubcommitteeMembersMichelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc.

Jennifer L. Cordes, CPP, MSALead Payroll SpecialistAndeavor Michael Evink, CPPOffice ManagerFleetside Ford Michelle Flowers, CPPPayroll DirectorHighline Aftermarket Acquisition LLC Yvonne Gibson, CPPPayroll ManagerCity of North Port

Ronald D. Gilson, CPPHR/PR Product OwnerCaselle Judith Kaye Hahn, CPPPayroll and Benefits AdministratorCareerSource Northeast Florida Carrie L. Hovell, CPPPayroll & Benefits AdministratorInfinitive Inc. Hannah Huneidi, CPPSr. Payroll SpecialistNetflix, Inc. Maria NavarroAccounting TechnicianSusanville Indian Rancheria Cheryl A. Rhyne Bingham, CPPHR/Payroll SpecialistAventa Credit Union Kimberly Roa, CPPPayroll SupervisorAmerita, Inc.

APA committees


Cindy Rowell, CPPPayroll ManagerAlutiiq, LLC

Stefanie S. Steward, CPPSenior Acccountant Special RevenueSusanville Indian Rancheria Jessica StruckKoyitlotsina, Ltd. Lynn S. Torrey, CPPPayroll ManagerArray BioPharma Inc. Lisa G. Vandervelden, CPPHuman Resources ManagerConstangy Brooks, Smith & Prophete, LLP Linda Werts, CPPPayroll & Travel ManagerCargotec Holding Inc.

Volunteers to the APA Hotline Referral Service

Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Marcia L. AamodtExecutive Consultant Global PR Svcs.Self employed

Randall E. Abbott, CPPDirector of PayrollInstalled Building Products Roberta L. Adams, CPPPayroll Tax DirectorConduent Lesa Allen, CPPPayroll AdministratorAssets, Inc. John E. AllisJ. Allis & Co LLC Link Almon, CPPHR Operations Sr. SpecialistCIGNA Corp.

Jim J. Alturo, CPPPayroll ConsultantPAYROLL Nyanibah AnokyePayroll SpecialistFlightSafety International Abby Arant, CPPPayroll & Benefits SpecialistGlobal Healthcare Exchange Lois Arcuri, CPPGlobal Benefits Acct/PR Mgr.Graftech Int’l Holdings Inc. Debe L. Armstrong, CPPSr. Director of PayrollUS Anesthesia Partners Martin C. Armstrong, DBA, CPPVP, Payroll Shared ServicesCharter Communications Yelena Babayan, CPPDirecor, Payroll Shared ServicesTetra Tech Inc. Ann E. Baker, CPPDirector, PayrollHealogics Inc. Arlene S. BakerPrincipal Tax InstructorPaycor, Inc. Tammie BaldridgeAccounting ManagerKoyitlotsina Ltd. Susan L. Baptista, CPPVP, Director of Payroll & HRISHavas Worldwide Thomas P. Barnes, CPPPayroll ManagerColonial Pipeline Margaret C. BartonManager PayrollNeiman Marcus Michael R. BeatyDirector, PayrollXPO Logistics

Tracy J. Bench, CPPSenior Delivery ManagerAon Hewitt Colleen Bendl, CPPChief Human Resources OfficerOhio University Suzie L. Bentley, CPPDirector-Stock Administration & 401kNVIDIA Corporation Diana L. Bernier, CPPDirector of Payroll Operations and ServicesVCU Health Raschelle R. Black, CPPSr. Manager, Payroll TaxCognizant Yuliya Bogomolny, FPCPayroll ManagerCarduovascular Research Foundation James B. Bolek, CPPVice President, Payroll OperationsBASIC Payroll Plus Joan B. Booth, CPPPayroll SupervisorRheem Manufacturing Co. Michelle Botts, CPPHead NA Payroll and Time Management Serv.Novartis Pharmaceutical Corp. Sue Bradley, CPPPayroll SpecialistCeannate Corp. Ellen G. Brandriff, CPPPayroll Tax & Compliance ManagerADP, LLC Wendy Breidel, CPPHR & Payroll ManagerFoley Carrier Services Shirley K. Brickous, PHR, CPPDirector, Payroll & Benefits AdministrationADT Donna L. Brinkman, CPPPayroll DirectorBacardi-Martini

APA committees


Lori Brown, CPPDirector, PayrollCACI Luanne Brown, CPPDirector of Payroll Svcs.Grand Valley State Univ. Mandy C. Bryant, CPPCharmed One MCB LLC Amorette N. BryantPresidentA Bryant Consulting Ngan T. BuiPayroll Tax Specialist Yen BuiPayroll SupervisorCity of Sunnyvale Dee A. Byrd, CPP, PHR, SHRM-CPSr. M&A Payroll Project ManagerPaytech Inc. Robert J. CalabroVP TaxRandstad

Shirley L. Campbell, CPPDirector of PayrollDigital Management Inc. Debra Lynn Carp, CPPManager Human ResourcesAXA Art Americas Corporation Maryann Carroll, CPPAssociate Director HRISGeorgia Tech Deborah A. Cash, CPPPayroll Tax SpecialistEmployer Advantage Dana Chambers, CPPCorporate Payroll Manager Irene H. Chapman, CPPConsultant Susan J. Charles, CPP Rosalie W. ChierkovePayroll ManagerAPR Energy LLC


Siouxrita R. Clarke, CPPDirector, PayrollSmile Brands Inc. Michelle A. Clawson, CPPGlobal Payroll ManagerDriscoll’s Inc. Vanessa ClinePayroll & Vendor ManagerArrowpoint Capital Timothy B. Cochran, CPPDomain Lead Time ReportingDuke Energy Corp. Melinee D. Cody, CPPDirector Support & TrainingPenSoft Jill A. Colvin, CPPSr. Payroll ManagerBuffalo Sabres Michelle Coombs, CPPPayroll DirectorRed Bull Rolanda J. Copley, CPPSr. Payroll Mgr.Dana Holding Corp. Carolyn L. Cox, CPPPayroll ManagerWood Tracy Cruz, CPPPayroll/Benefits ManagerZausner Foods Faye Cunningham, CPPPayroll ManagerThe Scripps Research Institute Betsy A. Cziria, CPPGlobal Payroll ManagerSKILLSOFT Dennis G. Danilewicz, CPPSr. Dir. Disbursements Svcs.NYU Langone Health

Margie V. DavenportPayroll DirectorOhio Health Cynthia Davidson, CPPManager, PayrollEncana Services Company Ltd. Ana O. DavisretiredJackson Walker L.L.P. Douglas C. Dawes, CPPPayroll ACH and Operations ManagerCTR Employee Mgmt Svcs Inc. Jennifer DeCurtis, CPPSenior Director Global PayrollComcast Lyudmila Dukhovnaya, MST, CPPSr. Mgr. Payroll /Taxes, CPP, MSTShionogi Inc. Sherry L. DuncanAdministrative AssistantShields-Blice & Company CPA’s Sherry L. Dwyer, CPPSoftware Supp/Traing. Mgr.Optimum Solutions Germaine Y. Eames, CPPPayroll Mgr.Calista Corporation CJ Easterling, CPPDir. of Payroll, Benefits & Employee Srvcs.Community Loans of America Inc. Joe EdmistonPayroll ManagerPresbyterian Church (USA) Vickie Elder, CPPDir. People Admin Support & SystemsTexas Roadhouse Maryana Enkishev, CPPPayroll ManagerGenesis Alkali, LLC Brenda J. EstradaSr. Systems ConsultantJK SEVA

APA committees


Teresa L. Evans, CPPImplementation ConsultantADP, LLC Michael Evink, CPPOffice ManagerFleetside Ford Pamela M. Fack, CPPPayroll ManagerQAD Inc. Colleen S. Flores, CPPPayroll ContractorSamsung Lindsay R. Forish, CPPManager of Payroll ServicesDick’s Sporting Goods Sheree M. Fournerat, CPPManager-ProjectsCognizant Technology Solutions Sandra Frank, CPPManager of Consulting ServicesPayTech, Inc. Paul Thomas Fransen, CPPFinancial Manager, PayrollTurner Construction Company Vanessa Fraser, CPPPayroll ManagerOrexigen Therapeutics, Inc. Taunya Fritzsching, CPPPayroll ManagerNoble Energy Inc.

Tony GaitanGlobal Payroll Management ConsultantResources Global Professionals, LLC Michelle Ganzer, CPPPayroll ManagerSensient Technologies Corp. Belinda S. GarciaPayroll Tax ManagerMEDNAX Health Solution Partner Donna GeiglerRetired

Donna Gettings, CPPVice President of QualityAdams Keegan Inc. Juan J. GomezAccounting GeneralistCommunity Health Group Brent R. Gow, CPPPayroll & Compliance ConsultantBRGow & Associates, LLC Margie C. Green, CPP Janette GuerreroPayroll ManagerR1 Lauran Gularte, CPPSr. Payroll Systems AnalystChenega Corporation Mary Gurgol, CPPPayroll ManagerTUV SUD America Inc. Judith Kaye Hahn, CPPPayroll and Benefits AdministratorCareerSource Northeast Florida Michael D. HallAssistant Director PR Services BureauDOA Mary Jo Harling, CPPPayroll ConsultantPayrollProf.com Glenn Heil, CPPDirector, PayrollAPTIM Carol HeissTax Department ManagerPaytime Payroll Processing Julie HigginsDirector of Taxes and ReportingRegal Cinemas Inc. Jeffrey M. Hill, Ph.D., PMP, CPPPayroll Solutions ArchitectSierra Cedar Charlotte N. Hodges, CPPPayroll ManagerWillis Towers Watson

Raeann B. Hofkin, CPPDirector of PayrollMobilex USA

Steven E. Holdaway, CPPPayroll ManagerFred Hutchinson CRC Jane HolmesRetired Sherri Hook, CPPPayroll ManagerGES Kathryn Horvat, CPPPayroll Team LeadMid Atlantic Permanente Medical Group Carrie L. Hovell, CPPPayroll & Benefits AdministratorInfinitive Inc. Bronwin A. Hudson, CPPStaff Accountant II/PayrollCommuter Air Technology Sherry Hudson, CPPSr. Payroll ManagerResMed Corp. Julie A. HuntSr. Business AnalystCeridian Carolyn T. Huse, CPPPayroll DirectorCritical Healthcare Management Gretchen Inouye, CPPPayroll Consultant Jeanne E. Irvin, CPPPrincipal Statutory Research Compliance SpecialistADP, LLC Gwendolynn Jayne, CPPProduct Functionality ConsultantUltimate Software Lisa Jimenez, CPPDirector of Payroll, North AmericaAlamo Group

APA committees


Sharon L. JinksSystem ConsultantWise Consulting Assoc Inc. Vanita Johnson, CPPSr. Payroll Operations AnalystGeorgia System Operations Corporation Victoria A. Johnson, CPPSenior ConsultantCognizant Technology Solutions Joan L. Jones, CPPSenior Manager - Payroll & HRIS Susan Judah, CPP, SPHRSr. IT Systems AnalystCity & County of Denver Samuel W. Kerch, CPA, CPPAskCPASam, PLC Linda J. Kessler, CPPManager, PayrollsALERIS Rosie KleinPayroll ManagerBlue State Digital Terri Knox, CPPPayroll ManagerLockheed Martin Gail M. Koch, CPPHR Personnel/Payroll/Benefits ManagerJaps-Olson Company Brian D. Koons, CPPImplementation ConsultantADP, LLC Roberta KozlarekDirector Payroll OperationsCarmelite System, Inc. Karen M. KozubalDirector of DisbursementsLoyola Univ Health System Raymond Krause, CPPPayroll Manager

Christine S. Kunkle, CPPPayroll Implementation SpecialistJetPay HR & Payroll Services

Frances Kurlinski, CPPPayroll ManagerSunripe Certified Produce Patty K. Lake Cady, CPA, CTPProject ManagerAon Hewitt Rajeswari LakshminarayananPR Analyst/QA SPPersonnel Data Systems Lynnette Lauricella, CPPPayroll ConsultantWise Consulting Assoc Inc. Dave LeboffPresident, US OperationsImmedis, Inc. Barbara E. Leverette, CPPGlobal Head of PayrollAXIS Capital Linda Levesque, CPPPayroll SpecialistLindt Sheri D. Lewis, CPPPayroll ManagerCritical Healthcare Management Elsie LingCity Payroll ManagerCity of Seattle Carlanna Livingstone, CPPQuality Assurance EngineerCIC Plus Katherine Logan Terri A. Lucas, CPPDirector of Payroll/HRISNationwide Children’s Hosp Janie N. Lunday, CPPVP, HR Shared ServicesRexel Holdings USA Dina Machado Williams, CPPManager, Americas HR ServicesAgilent Technologies Innocent Maduka, CPPPayroll DirectorBrink’s Inc.

Alice Malloy, CPPPayroll Dept Mgr.Landrum Companies

Ben Manrriquez, CPPPayroll AdvisorTellurian Betty H. Martin, CPPInstructor/ConsultantMSE Consulting Services Christine Martinez, CPPDirector, Employee PRHCR Manor Care Robyn T. Maslouski, CPPDir. HR Services - Global Project Mgmt.Cardinal Health Victoria Mason, CPPDivision Payroll ManagerHopewell Public Schools Timothy Massenburg, CPPPayroll SupervisorCounty of Henrico Rebecca S. Mather, CPPOwnerR S Mather H. R. & Payroll Consulting Debra L. MatthewsPayroll Technical ExpertLegg Mason Christy M. Mazzara, CPPSenior HR Manager Bernadine McCalisterPayroll Manager Jo McCoy, CPPPayroll SpecialistUltimate Software Virginia L. McGrady, CPPAccounting Specialist IIICity of West Columbia Levi G. Meeske, CPPPayroll ManagerAveanna Healthcare Pam Meridy, CPPPayroll/HRIS Sys. Admin.The SE Permanente Medical Group Inc.

APA committees


Billy J. Meyerkorth, CPPOwner/ConsultantBilly Meyerkorth Consulting

Donna Michele, CPPMgr of Finance Payroll OperationsSt. Peter’s Hlth Partners Jennifer S. Middelkamp, CPPPayroll Technican IIBCBS of AZ Jodi R. Milliron, CPPDirector of Payroll and BenefitsAvitus Group Benjamin A. MinerPayroll ManagerLeidos Biomedical Research Flora Mojica, CPPPayroll ManagerWilson Sonsini Goodrich & Rosati Cecelia Monoarfa TaimeSenior Manager, Payroll/EquityPharmacyclics, LLC Abbey B. Moran, CPPPayroll Consultant Richard B. MoylePayroll ManagerMain Line Health Teresa A. Mulkey, CPPRetired Diane Navarro, CPPMgr. US PR CPMAmec Foster Wheeler E&C Services, Inc. Alan J. Nelis, Jr., CPPPayroll ManagerH&R Block Julie E. NelsonSenior Payroll AnalystMidAmerican Energy Company Kristine W. Nelson, CPPDirector NA Payroll Services (retired)Ecolab Christine K. Ness, CPPDirector of Payroll ServicesUniversity of San Diego

Fahimeh Nouri, CPPPayroll Tax ManagerGentiva Health Services

Susan Noyes, CPPPayroll ManagerJ. Jill

Joe Nuccio, CPPDirector, HR Payroll & BenefitsSwissport LaTisha O’Neal, CPPPayroll Consultant Kathy D. Pack, CPPSenior Payroll ManagerLoews Hotels & Co. Vivian J. Pahati, CPPManager, Payroll & Labor Acctg.Jet Propulsion Laboratory Michael Pappas, CPPOwner/Managing DirectorMP Consulting Services Nancy E. ParkinsonCorporate Payroll ManagerCarlex Glass of America, LLC. Jodi L. Parsons, CPPDirector, PayrollKC Royals Baseball Club Melody C. Pasion, CPPManagerCentene Corporation Tracey R. PattersonPayroll ManagerLoves Travel Stops Megan PeckManager PayrollCon-way Enterprise Services Deborah Peters, CPPPayroll ManagerPulte Group Donna L. PhillipsRetired Bruce E. Phipps, CPPPrincipal Product Mgr.Oracle Corporation

Marilyn K. Phipps, CPPDirector Payroll & HRISTriumph Group, Inc.

Deborah Piacitelli, CPPDirector, Global Payroll ComplianceW.L. Gore and Associates Tracie M. Piller, CPPSolution ConsultantUltimate software Lorraine H. PlantzCorporate Payroll Compliance CoordinatorTeledyne Technologies Incorporated Brenda Plechaty, CPPDirector of Human ResourcesInterior Architects Susan K. PociejewskiVice President, Shared ServicesPeoplelink LLC Kris Pontious, CPPManager, PayrollBlack Hills Corporation Lisa R. Poole, CPPVP, HR Technology DeliverySunTrust Bank Rhonda L. Potter, CPP Samantha Raffield, CPPDirector of Payroll / T&AHarris Health System Anna M. Ramira, CPPPayroll SpecialistTEGNA Lucinda Ramondetta, CPPImplementation ConsultantADP, LLC E. Dina Rand, CPPConsultantRand Associates (Consulting) Margo Raubo-Ensor, PHR, CPPSr. Tax Admin.ENRG Inc. Robyn L. Rebec, CPP, CPBMason, Kammermann & Rohrback, P.C.

APA committees


Jodie L. Rector, CPPPayroll Administrator/BenefitsCopic

Amber ReedPayroll ManagerColaska Julie Reinhardt, CPPPayroll Implementation SpecialistiSolved Linda L. Rejmenczak, CPPSr. Manager, PayrollMesirow Financial Corp. Janet C. Robertson, CPPPayroll ManagerTown & Country Markets Janet A. Roome Jenny, CPPConsultant Valrie Rose ThompsonRetiredUnemployed Christopher A. Ross, CPPPrincipal Business AnalystGemological Institute of America Karen Salemi, CPP, FLMIGlobal Training and Education ConsultantPepperell Payroll Professionals Joyce Sam, CPPSr. Payroll ConsultantJSamCPP Consulting Rachana Sanghvi, CPPPayroll DirectorFluor Kathleen L. Santhouse, CPPVP of Global Payroll Svcs.Conduent Jon P. Schausten, CPPPayroll and HRIS ManagerVertellus Anne M. SchmalPresidentAdvanced Business Systems

Karl A. SchmidtTax ProfessionalH & R Block, Inc. Elizabeth Scoble, CPPHRIS ManagerTrident Seafoods Sandra Scott, FPC, CPMSr Manager, PayrollCanada Goose Martha Seemiller, CPPPayroll ManagerWhitlock Rick L. Seifert, CPPPayroll ConsultantSelf Employed

Cheryl L. Seifritz, CPPDirector of PayrollThe Ohio State University Sandra L. Selvidge, CPPPayroll SpecialistHolt CAT Trina M. SerrataPrincipal Workday Payroll ConsultantMercer Karen N. Settembrino, CPPPrincipal Applications EngineerOracle Corporation Keyur R. Shah, CPPManagerADP, LLC Ezra ShermanDirector of HRChandler/Gilbert Arc Susan Shires, CPPSenior Director, Payroll & TaxesDiversicare Healthcare Services Diane Simpson, CPPPayroll Manager AmericasPayPal Cheryl Sims, CPPDirector, Global PayrollCornerstone OnDemand

Ansleigh Smith, CPPAssistant VP, PayrollPrimerica Effie D. Smith, CPPPayroll Manager Jenny Smith, CPPAccounting ManagerOhio Support Services Stacie N. Smith, CPPHR SupervisorDominion Enterprises Jim M. SmithrudPayroll ManagerCostco Wholesale Lorraine Soroczak, CPPPayroll Operations SupervisorQuest Diagnostics Angie Sowers, CPPPayroll DirectorCareHere, LLC Linda S. Springer, CPPDirector, Payroll and Tax ComplianceMosaic Employer Solutions Dawn Stephans, CPPPayroll ManagerSaf Holland, Inc. Alma Stewart, CPPImplemtation Consultant III - PayrollADP, LLC Suzanne Stickles, CPPPayroll ManagerU.S. Bank Donna C. Stoffel, CPPPayroll ManagerPRA Group, Inc. Pamela M. Stokely Smith, CPPCustomer Support Technical Specialist 3Ceridian Corporation Lisa Stringer, CPPOwner/CEOAll About Bookkeeping, Inc.

APA committees


Anneta R. Sudlow, CPPPayroll ManagerWilmerHale Noreen Tietyen, CPPPayroll ManagerBadger Meter, Inc. Scott Timberman, CPPDirector of Payroll ServicesService Corporation International Lynn S. Torrey, CPPPayroll ManagerArray BioPharma Inc. Thuan C. Tran, CPPPayroll ManagerHouston Methodist Hospital Quita Tucker Anita L. Turpin, CPPDirector, Payroll/HR Operational ComplianceCatholic Health Initiatives Robyn I. Underwood, CPPOwnerRobyn Underwood Bookkeeping/Payroll Tax Kathie UnsellPayroll CoordinatorLifeChurch.tv Debra Van Horn, CPPPayroll Tax Reporting Specialist IIProgressive Ins. Lisa G. Vandervelden, CPPHuman Resources ManagerConstangy Brooks, Smith & Prophete, LLP Daniel P. VarelaDirector Payroll/BenefitsCamping World/FreedomRoads, LLC Jeanne Vechinsky, CPPCPP John Verley, CPPDirector or PayrollSutter Health Christena VerrillManager, Employee PayablesL.L. Bean

Deborah E. Viers Traylor, CPPOracle Cloud Payroll Lead ConsultantCognizant Technology Solutions US Amor Villegas Castillo, CPPPayroll Manager Lisa G. Wachter, CPPDirector of PayrollDollar General Corp. Karen L. Ward, CPPPayoll SupervisorSouthwest Airlines Susan P. Warren, CPPSoftware Supp/Training SpecialistOptimum Solutions, Inc. Ed Wasserman, CPAPayroll ManagerMcCarthy Holdings, Inc. Terri Watkins, CPPPayroll Tax ManagerSouthern Glazer’s Svs, LLC Fred Weissert, CPPPayroll ManagerLiberty Tire Recycling, LLC

Kim Wells, CPPConsultantSelf Employed Deborah A. Wendorf, CPP Linda Werts, CPPPayroll & Travel ManagerCargotec Holding Inc. George R. WhitingPayroll CoordinatorEastern CT State University Gerald F. Whittmore, CPPVP of PayrollConduent Kristine K. Willson, CPPConsultantkkw Consulting Tommy Windsor, CPPTax Account SpecialistOneSource Virtual

Susan A. WinesVP, Global Compensation and Payroll Svc.SIRVA Relocation Tracy WisotzkeSr. Global Payroll ManagerOrtho Clinical Diagnostics Claire A. Wojtak, CPPPayroll ManagerBriggs & Stratton Corp. Linda Wong, CPPPayroll ManagerPowell Electrical Co. Sheila A. YammerSr. Director, Payroll ServicesPhoenix Suns Barbara M. Youngman, CPPSr. Payroll AnalystToyota Motor North America Kathryn A. Younkman, CPPSenior SAP HCM Consultantitelligence, Inc.

AwARD ReciPients


2018 Award Recipients

PAYROLL WOMAN OF THE YEARCarolyn Huse, CPPPayroll DirectorCritical Healthcare Management

PAYROLL MAN OF THE YEARGary Lynch, CPPPayroll Consultant

SPECIAL RECOGNITION AWARDSusan Baptista, CPPVP, Director of Payroll & HRISHavas Worldwide

SPECIAL RECOGNITION AWARDDarrell KozuchSenior Director for FinanceUniversity of Virginia

MERITORIOUS SERVICE AWARDStephanie GrigerPayroll Accounting ManagerAg Processing Inc.

MERITORIOUS SERVICE AWARDSusan Judah, CPPSr. IT Systems AnalystCity & County of Denver

MERITORIOUS SERVICE AWARDCarrie Hovell, CPPPayroll & Benefits AdministratorInfinitive Inc.

MERITORIOUS SERVICE AWARDKristine Nelson, CPPDirector NA Payroll Services (retired)Ecolab

MERITORIOUS SERVICE AWARDJohn Hunt, CPPPayroll CoordinatorCity Of Alpharetta

MERITORIOUS SERVICE AWARDVivian Pahati, CPPManager, Payroll & Labor Acctg.Jet Propulsion Laboratory

AwARD ReciPients


MERITORIOUS SERVICE AWARDSamantha Raffield, CPPDirector of Payroll / T&AHarris Health System

MERITORIOUS SERVICE AWARDLisa Vandervelden, CPPHuman Resources ManagerConstangy Brooks, Smith & Prophete, LLP

MERITORIOUS SERVICE AWARDDiane Simpson, CPPPayroll Manager - AmericasPayPal

MERITORIOUS SERVICE AWARDJohn Verley, CPPDirector or PayrollSutter Health

GLOBAL CASH CARD PAYROLL EDUCATION GRANTTommy Windsor, CPPOneSource VirtualJurisdictional Tax Specialist

APA PAYROLL EDUCATION GRANTMartha BaxterDirector of Payroll ServicesIntrepid Health Care

GOVERNMENT PARTNER AWARDCharles F. Brady, Jr. Chief, Customer and Respondent Outreach Branch Economic Management DivisionU.S. Census Bureau

GLOBAL VISION AWARDMax van der Klis-Busink, RPPShell International BVPayroll Manager Netherlands

SPECIAL FRIEND AWARDJoanne Mitchell-GeorgeEditorial DirectorWolters Kluwer United States

HONOR OF MERIT AWARDPatrick CulhanePresident & CEOCanadian Payroll Association

GolD Pin membeRs


2018 Gold Pin Members

Lynn M. Acker, CPP

Connie Sue Allmand, CPP

Desiree Armstrong

Latreece Atkinson, CPP

Glenna K. Bennett, CPP

Lorena Bravo

Dawn M. Brown, CPP

Dottice M. Brown, CPP

Mary Brown, FPC

Michael Brown

Nora M. Castilla, CPP

Louisa Caswell, CPP

Dawn Choate

Deanna L. Crow, CPP

Narcy Del Prato, CPP

Lori Dettmer

Jessica Ferguson, CPP

Wendy Fleishman

Jennifer Gibson, CPP

Denise Hagerty, CPP

Carolyn A. Hahn, CPP

Ashley Hamilton, CPP

Kassaundra Hester, CPP

Renee Higgs

Helen K. Hinton, CPP

Mildred Hodge

Cynthia Holdren

Lorraine Z. Ingram

Dotty Jackson

Emma H. Jackson, CPP

Jonathan Jensen, CPP

Vanita Johnson

Andrew Large

Robyn Large

Nina Noreen Gador Lawrence

Becky J. Lindsay, CPP

Sabrina Linsalato, CPP

Gina Lodhi

Sylvia Lopez, CPP

Landry Mayeux

Bernadine McCalister

Stephanie Mcgrew

Moneisha Miller, CPP

Chester R. Morgan, CPP

Kelly M. Mortimer, CPP

Shveta Mukherjee, CPP

Becky D. Mulheron, CPP

Holly Murray

Stephanie Murray, CPP

Sean Neal

Jason B. Newton

Christie Oakley-Beetz

Deanne O’Hollearn, CPP

Richard L. Olmsted, CPP

Nicole D. Orr, CPP

Michael O’Toole

Lisa Padamonsky

Angela Palumbo, CPP

Adrienne L. Parker, CPP

Joanne Pecor, CPP

Dixie Phillips, FPC

Crystal Dawn Pidjeon, FPC

Michael Quinn

Francoise Roberts, CPP

Dawn M. Ross, CPP

Jeffrey J. Rothholz, CPP

Martin D. Rule

Maria R. Sabasa

Gregory J. Sampson

Maria Guadalupe Sanchez

Susan Schechter

Danelle Schmidt, CPP

Brenda S. Smith, CPP

Coleen D. Smith, CPP

Geoff Smith

Monica Solano

Yasmin L. Solis, CPP

Kathy Spanier, CPP

Cheryl D. Starbuck, CPP

Christy Belinda Steffani-Wardlow

Lynnetta Thompson

Tami Toszegi, CPP

Laura M. Tuttle, CPP

Angelique Vega

LeeAnn Weller, CPP

Carol Willhelm

The American Payroll Association awards citations to members who serve on a voluntary basis on any national board, committee, advisory group or task force. Gold Pins are awarded to APA members completing their first national service. These awards are presented at the Awards Ceremony during the Annual Congress.


Section Three100 APA Local Chapters103 2018 Chapter of the Year Competition Awards104 2018 Chapter Contest Awards106 2017 National Payroll Week Contest Awards107 Committees, Boards, Advisory Groups, Task Forces, and

Speakers Bureau109 Make a Difference Volunteer Form

Section Three Contents


LocAL chAPteRs

APA Local Chapters

Affiliated APA Local Chapters(*Denotes a new chapter)

ALABAMABirmingham Payroll Association, Birmingham, AL

ALASKANorthern Lights Chapter, Anchorage, AK

ARIZONAFlagstaff Area Chapter, Flagstaff, AZMetro Phoenix Chapter, Tempe, AZ

CALIFORNIACentral Coast Chapter of the APA, Monterey, CAEast Bay Chapter, San Ramon, CAGreater Los Angeles Chapter, Los Angeles, CAInland Empire Chapter, Riverside, CAKern County Chapter APA, Bakersfield, CANorth San Diego County Chapter, Carlsbad, CAOrange County Chapter, Irvine, CASacramento Valley Chapter, Sacramento, CASan Diego Chapter, San Diego, CASan Francisco Bay Area Chapter,

San Francisco, CASan Gabriel Valley Chapter, Covina, CASanta Barbara Area Chapter, Santa Barbara, CASilicon Valley Chapter, Santa Clara, CA

COLORADODenver Chapter Payroll Association, Denver, CONorthern Colorado Chapter, Loveland, COSouthern Colorado Chapter,

Colorado Springs, CO

CONNECTICUTHartford Chapter, Hartford, CT

DISTRICT OF COLUMBIAWashington Metropolitan Area Chapter,

Springfield, VA

FLORIDABay to Gulf Chapter of the APA, St. Petersburg, FLGulf Coast Chapter, Bradenton, FLJacksonville Chapter, Jacksonville, FLOrlando Chapter, Orlando, FLPalm Beach Treasure Coast Payroll Association,

Jupiter, FLTallahassee Chapter, Tallahassee, FL*Volusia Flagler County Association of Payroll

Professionals, Daytona Beach, FL

GEORGIAAtlanta Chapter, Atlanta, GACentral Savannah River Area Chapter,

Augusta, GA

HAWAIIHawaii Chapter, Honolulu, HI

IDAHOMountain States Payroll Professionals, Boise, ID

ILLINOISCentral Illinois Chapter, Bloomington, ILChicago Chapter, Chicago, ILFox Valley Chapter, Aurora, IL

INDIANAGreater Lafayette Chapter, West Lafayette, IN Indianapolis Chapter, Indianapolis, IN Northeast Indiana Chapter, Fort Wayne, IN

IOWACentral Iowa Chapter APA, Des Moines, IAIowa-Illinois APA Chapter, Davenport, IA

KANSASWichita Chapter, Wichita, KS

KENTUCKYPayroll Professionals of Kentuckiana,

Louisville, KY


LocAL chAPteRs

LOUISIANAAPA of Acadiana, Lafayette, LASoutheast Louisiana Chapter, Metairie, LA

MAINEMaine Association of Payroll Professionals,

Topsham, ME

MARYLANDCharm City Payroll Association, Baltimore, MD

MASSACHUSETTSGreater Boston Chapter, Cambridge, MA

MICHIGANDetroit Chapter, Southfield, MIGreat Lakes Bay Chapter, Saginaw, MIWest Michigan Chapter of the APA, Kalamazoo, MI

MINNESOTANorthstar Chapter, Minneapolis, MN

MISSISSIPPICentral Mississippi Chapter, Jackson, MS

MISSOURIGateway Association of Payroll Professionals,

St. Louis, MOGreater Kansas City Chapter, Kansas City, MOJoplin Chapter of Southwest Missouri, Joplin, MOSpringfield Chapter, Springfield, MO

NEBRASKANebraska Chapter, Elkhorn, NE

NEVADASouthern Nevada Chapter, Las Vegas, NV

NEW JERSEYCentral Jersey Chapter, Roseland, NJNorth Jersey Chapter, Lincoln Park, NJSouth Jersey Chapter, Columbus, NJ

NEW MEXICOAlbuquerque Chapter, Albuquerque, NM

NEW YORKBuffalo-Niagara Chapter, Lockport, NYGreater Binghamton Area Chapter, Endicott, NYGreater Rochester Area Chapter, Rochester, NYLong Island Chapter, Wheatley Heights, NYNew York Metropolitan Chapter, New York, NY New York State Capital Region Chapter,

Altamont, NY Syracuse Payroll Association, Syracuse, NY

NORTH CAROLINACharlotte Chapter, Charlotte, NCNorth Carolina State Chapter, Franklinton, NC Triad Chapter of the APA, Greensboro, NC

OHIOCanton Hall of Fame Chapter, Canton, OHColumbus Area Chapter, Columbus, OH Greater Cincinnati & Northern Kentucky Chapter,

Cincinnati, OHGreater Cleveland Chapter, Cleveland

Heights, OH Miami Valley Chapter, Dayton, OH Toledo Area Chapter, Toledo, OH

OKLAHOMANortheastern Oklahoma Chapter, Tulsa, OKOklahoma City Chapter, Oklahoma City, OKSooner APA Chapter, Norman, OK

OREGONCentral Oregon Chapter of the APA, Bend, OR Heart of Oregon Chapter, Salem, ORPortland Metropolitan Payroll Association,

Milwaukee, OR Willamette Chapter, Monmouth, OR

PENNSYLVANIALehigh Valley Chapter, Allentown, PASoutheastern Pennsylvania Chapter,

Philadelphia, PASusquehanna Valley Chapter, Lancaster, PAWestern Pennsylvania Chapter, Pittsburgh, PA


LocAL chAPteRs

RHODE ISLANDOcean State Chapter, Providence, RI

SOUTH CAROLINASouth Carolina Chapter, Columbia, SCUpstate South Carolina Chapter, Greenville, SCWestern Piedmont Chapter, Greenwood, SC

SOUTH DAKOTASiouxland Chapter of APA, Sioux Falls, SD

TENNESSEEChattanooga Chapter, Chattanooga, TN East Tennessee Chapter APA, Knoxville, TNGreater Nashville Chapter, Nashville, TN Memphis Chapter, Memphis, TN

TEXASAlamo Chapter of the APA, San Antonio, TXCenTex Chapter, Austin, TXDallas Chapter, Dallas, TXFort Worth Chapter, Fort Worth, TXHouston Chapter, Houston, TXSouth Plains Chapter of the APA, Lubbock, TXTexas Bluebonnet Chapter of the APA,

Cypress, TXThe Woodlands Chapter of the APA, The

Woodlands, TX

UTAHUtah Chapter, Murray, UT

VERMONTGreen Mountain Payroll Association,

Greensboro Bend, VT

VIRGINIAColonial Capital Chapter of the APA,

Williamsburg, VAHampton Roads Chapter, Virginia Beach, VARichmond Chapter, Richmond, VAShenandoah Valley Chapter of the APA,

Harrisonburg, VASouthwest Virginia Chapter of the APA,

Roanoke, VA

WASHINGTONCascade Payroll Association, Amboy, WARainier Chapter, Seattle, WA

WEST VIRGINIACharles Town West Virginia Chapter,

Charles Town, WV

WISCONSINChippewa Valley Chapter, Eau Claire, WIGreater Madison Area Chapter, Madison, WIGreater Milwaukee Chapter, Milwaukee, WINortheast Wisconsin Chapter, Green Bay, WI


LocAL chAPteR AwARds

2018 Chapter of the Year Competition

1st Place:Greater Nashville Chapter

2nd Place:Atlanta Chapter

3rd Place:Alamo Chapter of the APA

Honorable Mentions:Chicago ChapterDallas ChapterSilicon Valley Chapter



2018 GAVEL AWARDSInnovator: San Francisco Bay Area ChapterMentor: Sacramento Valley ChapterFacilitator: Washington Metro Area ChapterCommunicator: Greater Milwaukee Chapter

2018 CHAPTERS’ CHOICE AWARD WINNERNorthstar Chapter

2018 CHAPTER PICTORIAL CONTEST WINNERS1st Place: San Francisco Bay Area Chapter2nd Place: Silicon Valley Chapter3rd Place: Atlanta ChapterHonorable Mention: Sacramento Valley ChapterHonorable Mention: Greater Milwaukee Chapter

2018 BEST CHAPTER WEBSITE CONTEST WINNERS1st Place: Washington Metropolitan Area Chapter2nd Place: Dallas Chapter3rd Place: Kern County ChapterHonorable Mention: Denver Chapter Payroll AssociationHonorable Mention: Alamo Chapter of the APA

2018 BEST STATEWIDE OR REGIONAL MEETING CONTEST WINNERS1st Place: 24th Annual Illinois Statewide Payroll Conference, “Be a Payroll Champion” Central Illinois Chapter Chicago Chapter Fox Valley Chapter

2nd Place: 2017 Tennessee Statewide Payroll Conference, “Pay Rolling on the River” Chattanooga Chapter East Tennessee Chapter of the APA Greater Nashville Chapter Memphis Chapter

2018 Chapter Contest Awards



3rd Place: Texas Payroll Conference, “Where Payroll Magic Happens” Alamo Chapter CenTex Chapter Dallas Chapter Fort Worth Chapter Houston Chapter The Woodlands Chapter

Honorable Rocky Mountain Regional Payroll Conference, “Nightmare on Payroll Mention: Street, It’s a Scream” Denver Chapter Payroll Association Northern Colorado Chapter Southern Colorado Chapter

2018 Chapter Contest Awards (Con’t)



2017 NPW Contest Awards

Individual Activity ContestFirst Place: Tracy Maranto-Phillips, Automatic Payroll Systems, Inc.Second Place: David Scorza, CPP, ADPThird Place: Dina Morin, CPP, Berkeley College

Online Survey Promotion ContestFirst Place: Tallahassee ChapterSecond Place: Greater Milwaukee ChapterThird Place: Greater Nashville Chapter

NPW National Education ChampionsWinners: Region 7District of Columbia, Kentucky, Maryland, Tennessee, Virginia and West Virginia

Chapter Promotion ContestFirst Place: Atlanta ChapterSecond Place: Dallas ChapterThird Place: Chicago Chapter

Chapter Photo ContestFirst Place: San Francisco Bay Area ChapterSecond Place: Silicon Valley ChapterThird Place: Atlanta ChapterHonorable Mention: Oklahoma City Chapter

Educational Outreach & Community ServiceFirst Place: Atlanta ChapterSecond Place: Alamo Chapter of the APAThird Place: Washington Metropolitan Area ChapterHonorable Mention: Greater Milwaukee Chapter

Local Government OutreachFirst Place: Alamo Chapter of the APASecond Place: Atlanta ChapterThird Place: Northeast Wisconsin Chapter

Local Media OutreachFirst Place: Dallas ChapterSecond Place: Atlanta ChapterThird Place: Washington Metropolitan Area Chapter


NAtioNAL committees/VoLuNteeR FoRm

Committees, Boards, Advisory Groups, Task Forces, and Speakers Bureau

To be considered as a volunteer for any of these committees, fill out and submit the Make a Difference Volunteer Form found on page 109. You will be contacted about your interests and involvement with the commit-tee.

APA Education Grant Committee – This committee reviews applications for, and selects the recipients of, the APA Education Grant Awards. Members are appointed by the President-Elect.

APA Representative to the IRS Advisory Council (IRSAC) – Appointees represent APA on all IRS payroll-relat-ed matters. Appointees are subject to approval by the IRS Commissioner’s office.

APA Representative to the IRS Electronic Tax Administration Advisory Committee (ETAAC) – Appointees provide private sector input to the Internal Revenue Service regarding electronic tax filing. Appointee is subject to approval by the IRS.

APA Representative to the IRS Information Reporting Program Advisory Committee (IRPAC) – Appointees represent APA’s membership on all matters related to the IRS’s Information Reporting Program. Appointees are subject to approval by the IRS.

APA Representative to the IRS Security Summit – Appointees represent APA’s membership on all matters related to preventing stolen identity refund fraud. Representatives are selected from the APA’s Government Relations Task Force IRS Issues Subcommittee.

Board of Contributing Writers – Volunteers write articles pertinent to payroll and AP operations, compliance, or management best practices for publication in PAYTECH, attend the annual Board of Contributing Writers meeting held during the annual Congress, and contribute ideas for article topics. Members of this group are APA members who have interest and skill in writing and can meet deadlines.

Certification Board – The Fundamental Payroll Certification (FPC) and Certified Payroll Professional (CPP) Committees review, edit, and construct exam items for the APA’s FPC and CPP exams. Committee members are responsible for the format, design, and security issues regarding the exams. Appointed by the President-Elect, members of the committees must be APA members and hold a current CPP designation. Committee members are required to make a two-year commitment.

Certification Item Development Task Force – Volunteers write exam items for the Fundamental Payroll Certification (FPC) and Certified Payroll Professional (CPP) exams to be reviewed by the FPC and CPP Committees. This committee receives training on techniques of item writing and are required to submit a minimum of 10 exam items on topics covered in the exams.

Certification Review Panel – This panel provides a final step for review of a candidate’s score on the Fundamental Payroll Certification (FPC) or Certified Payroll Professional (CPP) exams. Members are appointed by the Executive Director.

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee – Volunteers on this chapter-to-chapter committee work through referrals to mentor each other on specific chapter-management issues. Volunteers complete a questionnaire indicating their areas of expertise from among 85 categories. Volunteers must be available by phone or email during business hours.



Chapter Recognition Committee – This committee selects the recipients of APA’s Chapter of the Year and Gavel Awards. Members are appointed by the President-Elect.

Education Advisory Committee – This committee advises APA’s staff on the content of APA’s educational semi-nars and conferences by identifying the knowledge, skills, and abilities required of successful payroll profession-als at the various stages of their careers. Members are appointed by the President-Elect.

Electronic Payments Committee – This committee explores and follows issues related to using electronic funds transfer for issues pertinent to payroll professionals, including wage payments, garnishments, international funds transfers, and tax deposits. Committee members are responsible for annually updating The Guide to Successful Electronic Payments.

Finance and Audit Committee – This group of APA officers and volunteers is responsible for reviewing the finan-cial position of the APA and making recommendations to the Board of Directors regarding the approval of APA’s annual financial statements and projected budgets. Members are appointed by the Executive Director.

Government Relations Task Force (GRTF) – Led by members with support from APA’s Government Relations staff, APA’s GRTF works with legislative and executive branches of government to help payroll professionals with understanding their employers’ legal obligations and advocate for more effective laws, regulations, policies, and guidance. Significant emphasis is placed on minimizing the administrative burden on government, employers, and individual workers, as well as sharing information effectively. The GRTF is organized by subcommittees fo-cused on key issues. The subcommittees are: Child Support and Other Garnishments, Immigration, IRS Issues, Paycards, State and Local Taxes, and Retirement Accounts.

Hotline Referral Service – This volunteer committee researches and responds to payroll questions posed by members. You can join online by filling out a questionnaire indicating your areas of expertise and method of con-tact. Volunteers must be available by phone or email during business hours.

National Speakers Bureau (NSB) – Members of the NSB are nationally known experts on various payroll top-ics who receive training from APA and teach various APA seminars. Members also represent the APA on payroll-related topics for other speaking engagements.

Nominating and Elections Committee – This committee recruits, screens, and recommends candidates for participation in the orderly and democratic election of the President-Elect and Board of Directors. Four members are appointed by the President-Elect and Board of Directors in alternate years, with the other members appointed by the Committee.

Shared Services Task Force (SSTF) – This task force investigates and communicates innovative business prac-tices used in a shared services environment, is a forum for executives to discuss ideas and best practices, writes articles for PAYTECH, and presents workshops at APA conferences.

Social Networking Committee – This committee promotes the use of social networking tools by our members and evaluates and recommends new social networking opportunities.

Strategic Payroll Leadership Task Force (SPLTF) – Volunteer members investigate and communicate in-novative business practices, emerging technologies, outsourcing strategies, and global issues in the payroll industry. Volunteer members participate on one or more subcommittees. Subcommittees include Agricultural, Best Practices, Educational Institutions, Emerging Technologies, Global Issues, Government/Public Sector Best Practices, Health Care, Hospitality Industry, K-12 Educational Organizations, Manufacturing Best Practices, Retail Best Practices, and Small Employer.



Volunteers working with and for payroll and accounts payable professionals are what make everything happen at the American Payroll Association. We are always looking for members who want to get involved in their associa-tion and apply their knowledge and skills in new, exciting ways. The rewards of working on behalf of your profes-sion and colleagues are countless!

All opportunities are described on the previous pages. A great place to start is the Hotline Referral Service. This is one of the Association's most valuable membership benefits and will give you the opportunity to get in touch with fellow members while at the same time honing your professional knowledge.

Please check your choice(s):

Please print clearly to avoid delaying your application.

Name: ________________________________________________ APA ID # ________________________

Title: ___________________________________________________________________________________

Company: ______________________________________________________________________________

Address: _______________________________________________________________________________

City/State/Zip: ___________________________________________________________________________

Phone: ___________________________Email: _______________________________________________

Send to the Executive Office:

Email: [email protected] Mail: American Payroll AssociationFax: (210) 630-4323 660 North Main Avenue, Ste. 100 San Antonio, TX 78205-1217

Make a Difference Volunteer Form

❏ APA Education Grant Committee

❏ APA Representative to ETAAC, the IRS’ Electronic Tax Administration Advisory Committee

❏ APA Representative to IRPAC, the IRS’ Information Reporting Program Advisory Committee

❏ APA Representative to IRSAC, the IRS Advisory Council

❏ APA Representative to the IRS Security Summit

❏ Board of Contributing Writers

❏ Certification Board: Certified Payroll Professional Committee or Fundamental Payroll Certification Committee

❏ Certification Item Development Task Force

❏ Certification Review Panel

❏ Chapter Recognition Committee

❏ CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee

❏ Education Advisory Committee

❏ Electronic Payments Committee

❏ Finance and Audit Committee

❏ Government Relations Task Force

❏ Hotline Referral Service

❏ National Speakers Bureau

❏ Nominating and Elections Committee

❏ Shared Services Task Force

❏ Social Networking Committee

❏ Strategic Payroll Leadership Task Force

Documents

american payroll association - annual report