<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T13:46:18-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>363963131</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MANN WEITZ &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>570 LAKE COOK ROAD SUITE 330</AddressLine1Txt>
        <CityNm>DEERFIELD</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60015</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>952119017</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INTERNATIONAL RIGHT OF WAY ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>3105380233</PhoneNum>
      <USAddress>
        <AddressLine1Txt>19210 S VERMONT AVE BLDG A 100</AddressLine1Txt>
        <CityNm>GARDENA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90248</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RAKHSHAN MAZAREI</PersonNm>
      <PersonTitleTxt>CHIEF FINANCIAL OFFICER</PersonTitleTxt>
      <PhoneNum>3105380233</PhoneNum>
      <SignatureDt>2024-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RAKHSHAN</PersonFirstNm>
        <PersonLastNm>MAZAREI</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARCY STEINDLER</PreparerPersonNm>
      <PTIN>P00573131</PTIN>
      <PhoneNum>8472673400</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>FREDRICK EASTON JR</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>9517 LOCHFIELD DRIVE</AddressLine1Txt>
        <CityNm>PIKE ROAD</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36064</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>6537164</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.IRWAONLINE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <FormationYr>1946</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>ADVANCE THE BODY OF KNOWLEDGE RELATED TO THE PROFESSIONAL TASKS OF ITS MEMBERS IN THE FIELD OF RIGHT OF WAY ACTIVITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>167</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>167</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>20</TotalEmployeeCnt>
      <TotalVolunteersCnt>511</TotalVolunteersCnt>
      <TotalGrossUBIAmt>220135</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>41215</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>399852</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>235293</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>4066607</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>4418158</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>96130</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-145919</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>28143</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>35039</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>4590732</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>4542571</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>32317</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>52274</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1741306</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1927177</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>2567867</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>2792244</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>4341490</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>4771695</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>249242</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-229124</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>4988083</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>5186134</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1702770</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1821249</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3285313</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3364885</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>WE EMPOWER PROFESSIONALS BY ELEVATING ETHICS, LEARNING, AND A STANDARD OF EXCELLENCE WITHIN THE GLOBAL INFRASTRUCTURE REAL ESTATE COMMUNITY. WE IMPROVE PEOPLE'S QUALITY OF LIFE THROUGH INFRASTRUCTURE DEVELOPMENT.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>VARIOUS MEETINGS AND EDUCATIONAL COURSES PROVIDE A FORUM TO EXCHANGE IDEAS AND REVIEW DEVELOPMENTS IN THE INDUSTRY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>MEMBER SERVICES - IRWA KEEPS ITS MEMBERS CURRENT, CREDENTIALED, AND CONNECTED. CURRENT, ON THE CHANGING TRENDS IN RIGHT OF WAY THROUGH OUR ANNUAL INTERNATIONAL EDUCATION CONFERENCE, RIGHT OF WAY MAGAZINE AND THE RIGHT OF WAY PROFESSIONAL CAREER PATH. CREDENTIALED, AS A SPECIALIST IN ONE OF FOUR RIGHT OF WAY DISCIPLINES NAMELY - APPRAISAL, ASSET/PROPERTY MANAGEMENT, NEGOTIATION/ACQUISITION &amp; RELOCATION ASSISTANCE, PLUS THE UNIFORM ACT &amp; APPRAISAL CROSS CERTIFICATION; IN ADDITION, IRWA'S HIGHEST DESIGNATION, THE SR/WA OR SENIOR RIGHT OF WAY PROFESSIONAL, INCREASING THEIR VALUE TO EMPLOYERS, CLIENTS AND THE PROFESSION. CONNECTED, AT THE LOCAL, REGIONAL AND INTERNATIONAL LEVELS WITH ACCESS TO A NETWORK OF INDUSTRY EXPERTS AND RIGHT OF WAY PROFESSIONALS. IRWA PROVIDES SPECIFIC BENEFITS FOR ITS MEMBERS WHICH INCLUDE THE ANNUAL EDUCATION CONFERENCE, ONLINE AND CLASSROOM COURSES, AND LOCAL CHAPTER NETWORKING EVENTS AND EDUCATIONAL CLASSES.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>THE INTERNATIONAL EDUCATION CONFERENCE IS THE ASSOCIATION'S ANNUAL GATHERING OF RIGHT OF WAY PROFESSIONALS (MEMBERS AND NONMEMBERS) THAT OFFERS ATTENDEES EXTENSIVE LEARNING OPPORTUNITIES TO BUILD THEIR PROFESSIONAL SKILLS AND ENHANCE THEIR CAREER WITHIN THE INDUSTRY. IRWA LOOKS FOR LEADERS TO SHARE THEIR EXPERTISE OF BUSINESS SKILLS, KNOWLEDGE OF THE RIGHT OF WAY INDUSTRY OR EXPERIENCES OTHERS CAN LEARN FROM.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>SR/WA AND CERTIFICATION ARE PROFESSIONAL DESIGNATIONS DENOTING COMPLETION OF COURSEWORK, RIGHT OF WAY EXPERIENCE AND CAPSTONE EXAM.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>PIPELINE COMMITTEE</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>PUBLICATIONS PRODUCED BY THE ASSOCIATION TO EDUCATE MEMBERS AND NONMEMBERS ON TOPICS RELATING TO THE INDUSTRY. APPROXIMATELY 9,500 PEOPLE RECEIVE THE PUBLICATIONS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>1</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc1040500001">1</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>58</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>20</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>1</Form990TFiledInd>
      <ForeignFinancialAccountInd>1</ForeignFinancialAccountInd>
      <ForeignCountryCd>CA</ForeignCountryCd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>1</NondeductibleContributionsInd>
      <NondeductibleContriDisclInd>1</NondeductibleContriDisclInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>167</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>167</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>1</LocalChaptersInd>
      <PoliciesReferenceChaptersInd>1</PoliciesReferenceChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>RAKHSHAN MAZAREI</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3105380233</PhoneNum>
        <USAddress>
          <AddressLine1Txt>19210 S VERMONT AVE BUILDING A</AddressLine1Txt>
          <CityNm>GARDENA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90248</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUDY JONES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FREDRICK EASTON</PersonNm>
        <TitleTxt>PRESIDENT ELECT</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DENISE L SKINNER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KOBY GODWIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL BUCAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM DRENNAN</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>45.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>144652</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>5786</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAKHSHAN MAZAREI</PersonNm>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>150875</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6035</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JADE MEADOR</PersonNm>
        <TitleTxt>DEPUTY EXECUTIVE DIRECTOR / DIRECTOR OF COMMUNICAT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>125131</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>5005</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>420658</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>16826</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>3</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>235293</AllOtherContributionsAmt>
      <TotalContributionsAmt>235293</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>EDUCATIONAL COURSES</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>1647321</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1647321</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1630439</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1630439</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>INTERNATIONAL CONFERENCE</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>838116</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>754100</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>6766</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>77250</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RIGHT OF WAY MAGAZINE</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>177161</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>177161</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SR/WA AND CERTIFICATION</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>88913</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>88913</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>36208</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>36208</UnrelatedBusinessRevenueAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>4418158</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>61789</TotalRevenueColumnAmt>
        <ExclusionAmt>61789</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>1786885</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>1994593</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-207708</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-207708</TotalRevenueColumnAmt>
        <ExclusionAmt>-207708</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>PIPELINE COMMITTEE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>24374</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>24374</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>10665</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10665</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>35039</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>4542571</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4155812</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>220135</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-68669</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>29832</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>19670</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>2772</TotalAmt>
      </ForeignGrantsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>401363</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1131797</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>42350</TotalAmt>
      </PensionPlanContributionsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>351667</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>1650</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>42400</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>5484</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>-189</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>19712</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>358314</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>128322</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>82337</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>420169</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1377899</TotalAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>111832</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>29888</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TAXES</Desc>
        <TotalAmt>4568</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PUBLICATION</Desc>
        <TotalAmt>83893</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP DEVELOPMENT</Desc>
        <TotalAmt>75411</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PIPELINE COMMITTEE</Desc>
        <TotalAmt>24530</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>26024</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>4771695</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>683101</BOYAmt>
        <EOYAmt>918757</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>718804</BOYAmt>
        <EOYAmt>466269</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>31665</BOYAmt>
        <EOYAmt>12840</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>138612</BOYAmt>
        <EOYAmt>69796</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>67384</BOYAmt>
        <EOYAmt>63397</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>209087</BOYAmt>
        <EOYAmt>209319</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>3922574</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2341090</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1670971</BOYAmt>
        <EOYAmt>1581484</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1450870</BOYAmt>
        <EOYAmt>1847068</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>17589</BOYAmt>
        <EOYAmt>17204</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>4988083</BOYAmt>
        <EOYAmt>5186134</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>821066</BOYAmt>
        <EOYAmt>822478</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>881704</BOYAmt>
        <EOYAmt>998771</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1702770</BOYAmt>
        <EOYAmt>1821249</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3238548</BOYAmt>
        <EOYAmt>3364885</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>46765</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3285313</BOYAmt>
        <EOYAmt>3364885</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>4988083</BOYAmt>
        <EOYAmt>5186134</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-229124</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>344441</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>-35745</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>509004</OtherCostOrOtherBasisAmt>
        <BookValueAmt>509004</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1443873</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>490603</DepreciationAmt>
        <BookValueAmt>953270</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>733370</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>680762</DepreciationAmt>
        <BookValueAmt>52608</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1236327</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1169725</DepreciationAmt>
        <BookValueAmt>66602</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1581484</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>4640603</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>344441</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>-35745</OtherRevenueAmt>
      <RevenueNotReportedAmt>308696</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>4331907</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>5484</InvestmentExpensesNotIncldAmt>
      <OtherRevenuesNotIncludedAmt>205180</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>210664</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>4542571</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>4596066</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>4596066</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>5484</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>170145</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>175629</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>4771695</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. AS OF JUNE 30, 2023, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>UNCOLLECTIBLE PLEDGE -31,665. REFUNDS OF CONTRIBUTIONS -4,080.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUE FROM IRWA REGIONS 185,510. EXPENSES NETTED AGAINST REVENUES 19,670.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FROM IRWA REGIONS 150,475. EXPENSES NETTED AGAINST REVENUE ON FINANCIAL STMTS 19,670.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>NORTH AMERICA</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>EDUCATIONAL COURSES AND MEETINGS</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>18819</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>1</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <SubtotalSpentAmt>18819</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>18819</TotalSpentAmt>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III ACCOUNTING METHOD:</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACCOUNTING METHOD USED TO ACCOUNT FOR THE EXPENDITURES PER THE REGION WAS THE ACCRUAL BASIS OF ACCOUNTING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RIGHT OF WAY INTERNATIONAL EDUCATION FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>19210 SOUTH VERMONT AVE BLDG A</AddressLine1Txt>
          <AddressLine2Txt>SUITE 10</AddressLine2Txt>
          <CityNm>GARDENA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90248</ZIPCd>
        </USAddress>
        <RecipientEIN>953090184</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7436</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO SUPPORT ORGANIZATION</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>STUDENT SCHOLARSHIPS FOR COURSES</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>19670</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP FUNDS MUST BE USED EXCLUSIVELY FOR EDUCATIONAL TRAINING COURSES HELD BY THE ORGANIZATION, EITHER IN PERSON OR ONLINE, OR TO DEFRAY COSTS OF ATTENDING THE IRWA ANNUAL EDUCATION CONFERENCE. THE SCHOLARSHIPS RECIPIENTS ARE SELECTED BY THE RIGHT OF WAY INTERNATIONAL EDUCATION FOUNDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <TravelForCompanionsInd>X</TravelForCompanionsInd>
      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RAKHSHAN MAZAREI</PersonNm>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>150282</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>593</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6035</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>156910</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TIM DRENNAN</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>144075</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>577</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5786</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>150438</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS THE FOLLOWING TYPES OF MEMBERSHIP: REGULAR MEMBER - ANY MEMBER JOINING THE ASSOCIATION SHALL BE CONSIDERED A REGULAR MEMBER. REGULAR MEMBERS SHALL HAVE VOTING RIGHTS. STUDENT MEMBER - REGULAR MEMBERS WHO ARE CURRENTLY ENROLLED FULL TIME AT A POSTSECONDARY INSTITUTION; STUDENT MEMBERS SHALL NOT HAVE THE RIGHT TO HOLD OFFICE. RETIRED MEMBER - REGULAR MEMBERS WHO ARE NOT WORKING OR EMPLOYED. RETIRED MEMBERS MAY ELECT TO IDENTIFY THEMSELVES AS FOLLOWS: A. RETIRED - ACTIVE - MAY HOLD OFFICE; MAY CONTINUE TO USE THE SR/WA OR OTHER CREDENTIALS; MUST FOLLOW CURRENT RECERTIFICATION REQUIREMENTS; MAY INSTRUCT IRWA COURSES; IS ENTITLED TO A REDUCTION OF 25 PERCENT OF THE ANNUAL DUES FOR REGULAR MEMBERS. B. RETIRED - INACTIVE - MAY NOT HOLD OFFICE; MUST USE "RET." AFTER THEIR DESIGNATION OR CERTIFICATION AND ON ANY INDIVIDUAL LETTERHEAD, CARDS OR OTHER PROFESSIONAL FORMS; NO RECERTIFICATION REQUIREMENTS; MAY NOT INSTRUCT IRWA COURSES; IS ENTITLED TO A REDUCTION OF 75 PERCENT OF THE ANNUAL DUES FOR REGULAR MEMBERS." AGENCY MEMBERS - AGENCY MEMBERS ARE EMPLOYEES OF GOVERNMENTAL AGENCIES DESIGNATED UNDER SECTION 7 OF THE BYLAWS. AGENCY MEMBERS SHALL HAVE THE RIGHT TO VOTE. CORPORATE MEMBERS - CORPORATE MEMBERS ARE EMPLOYEES OF PRIVATE CORPORATIONS OR ENTITIES DESIGNATED UNDER SECTION 8 OF THIS ARTICLE. INDIVIDUALS WHO ARE NOT LOCATED IN AN AREA SERVED BY A CHAPTER OF THE ASSOCIATION, AND WHO MEET THE MEMBERSHIP CRITERIA, MAY BE ELECTED TO MEMBERSHIP AS REGULAR MEMBERS BY THE INTERNATIONAL EXECUTIVE COMMITTEE OR ITS DELEGATE; SUCH MEMBER SHALL NOT HAVE THE RIGHT TO VOTE OR TO HOLD OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE REGULAR MEETING OF THE BOARD OF DIRECTORS SHALL BE HELD ANNUALLY. AT THAT MEETING, THE MEMBERS IN ATTENDANCE VOTE ON THE ELECTION OF THE INTERNATIONAL EXECUTIVE COMMITTEE (GOVERNING BODY).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE REGULAR MEETING OF THE BOARD OF DIRECTORS SHALL BE HELD ANNUALLY. AT THAT MEETING, THE MEMBERS IN ATTENDANCE VOTE TO RATIFY DECISIONS OF THE INTERNATIONAL EXECUTIVE COMMITTEE (GOVERNING BODY) FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED AND SIGNED BY THE CFO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICIES ARE PRESENTED TO THE EXECUTIVE COMMITTEE ON A YEARLY BASIS. THEY ARE REQUIRED TO FILL THEM OUT AND RETURN THEM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>A SMALL COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE TO INTERVIEW THE TOP MANAGEMENT OFFICIAL CANDIDATES AND TO DETERMINE A SALARY TO BE OFFERED. THEY OFTEN USE COMPARABILITY DATA WHEN MAKING THEIR DETERMINATION. OFFICERS AND KEY EMPLOYEES ARE INTERVIEWED BY THEIR SUPERVISORS OR THE CEO. THE CEO THEN HAS FINAL AUTHORITY TO APPROVE SUGGESTED SALARIES FOR JOB OFFERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON THEIR WEBSITE AND UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IRWA BOARD OF DIRECTORS CONSISTS OF 172 MEMBERS, WHICH CONTROL THE AFFAIRS, BUSINESS AND PROPERTY OF THE ASSOCIATION. THE INTERNATIONAL EXECUTIVE COMMITTEE, WHICH CONSISTS OF 6 MEMBERS NOT INCLUDING GENERAL COUNSEL, SHALL HAVE, BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE ORGANIZATION. FOUR VOTING MEMBERS OF THE INTERNATIONAL EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM FOR THE CONDUCT OF BUSINESS BY THE INTERNATIONAL EXECUTIVE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPIRATION OF GRANT FUNDING -31,665. RETURN OF GRANT FUNDING -4,080.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
