2025-06-15T09:59:00-00:00 2024-12-31 811078481 CERES CONSULTING COMPANY 705 BARCLAY CIRCLE SUITE 130 ROCHESTER HILLS MI 48307 990 2024-01-01 770307023 ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR EDUCATION ASSO 5418581665 1314 CENTER DRIVE STE UNIT B132 MEDFORD OR 97501 JAMES M LUKENDA EXECUTIVE DIRECTOR 5418581665 2025-06-15 false KIMBERLY A KENNEDY P01025840 2484622626 2025-06-15 X 2024 2025-03-06 01:10:19Z JAMES M LUKENDA 37 ERWIN PARK RD MONTCLAIR NJ 07042 449966 false X https://www.aira.org X 1992 VA To unite and support professionals providing business turnaround, restructuring and bankruptcy services. 29 29 0 160 0 0 422287 441161 11532 8805 0 433819 449966 0 0 0 0 0 378467 355782 378467 355782 55352 94184 745517 873942 0 745517 873942 X TO UNITE AND SUPPORT PROFESSIONALS PROVIDING BUSINESS TURNAROUND, RESTRUCTURING AND BANKRUPTCY SERVICES. false false 242952 310742 THE ANNUAL BANKRUPTCY RESTRUCTURING CONFERENCE IS A FOUR-DAY INTENSIVE EVENT IN JUNE DEALING WITH CURRENT ISSUES IN TURNAROUND, ACCOUNTING, FINANCIAL, LEGAL, TAX AND OTHER AREAS. 44934 43851 VALCON IS A THREE DAY CONFERENCE CO-SPONSORED WITH THE AMERICAN BANKRUPTCY INSTITUTE FOCUSED ON CUTTING EDGE VALUATION TOPICS AFFECTING ATTORNEYS AND FINANCIAL ADVISORS IN THE RESTRUCTURING AND TURNAROUND INDUSTRY. 37033 65940 THE ANNUAL RESTRUCTURING PLAN OF REORGANIZATION CONFERENCE POR IS AN ANNUAL, FULL ONE-DAY NOVEMBER CONFERENCE IN NEW YORK CITY ON TECHNICAL ISSUES AND CURRENT DEVELOPMENTS RELATED TO RESTRUCTURING OF BUSINESSES. 28510 20657 353429 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false X 29 29 false false false false false false false true true false false true true true true false true false false false X JAMES M LUKENDA 5418581665 37 ERWIN PARK ROAD MONTCLAIR NJ 07042 X DAVID PAYNE DIRECTOR 001.00 001.00 X 0 0 0 DENISE LORENZO CHAIRPERSON, DIRECTOR 001.00 001.00 X X 0 0 0 BORIS STEFFEN PRESIDENT ELECT, DIRECTOR 001.00 001.00 X X 0 0 0 JOSE MONGE-ROBERTIN VICE-PRESIDENT-PUERTO RICO CHAPTER 001.00 001.00 X X 0 0 0 JAMES M LUKENDA EXECUTIVE DIRECTOR 040.00 040.00 X X 0 0 0 DAVID BART BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 CHARLES CARROLL BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 KEVIN CLANCY BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 ERIC DANNER PRESIDENT, DIRECTOR 001.00 001.00 X X 0 0 0 STEPHEN DARR BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 LEAH EISENBERG BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 KENNETH ENOS SECRETARY, DIRECTOR 001.00 001.00 X X 0 0 0 MYCHAL HARRISON BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 S GREGORY HAYES BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 THOMAS JEREMIASSEN BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 ERIC KERWOOD BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 KARL KNECHTEL BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 KEVIN MCCOY BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 JENNIFER MEYEROWITZ BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 RICHARD NEWMAN BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 BRIAN RYNIKER BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 ANGELA SHORTALL BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 ANDREW SILFEN BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 ROBERT SWARTZ TREASURER, DIRECTOR 001.00 001.00 X X 0 0 0 SCOTT WILLIAMS BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 RICHARD WRIGHT BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 KATHERINE CATANESE BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 EVAN HENGEL BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 IRA HERMAN BOARD OF DIRECTORS 001.00 001.00 X 0 0 0 false false false BRC 611710 310742 310742 CPE SELF STUDY 611710 12995 12995 VALCON 611710 43851 43851 HEALTHCARE SUMMIT 611710 3893 3893 NY POR CONFERENCE 611710 65940 65940 3740 3740 441161 8805 8805 449966 449966 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2353 2353 0 0 0 0 0 0 0 0 0 0 ANNUAL CONFERENCE 242952 242952 NY POR 37033 37033 NCBJ BREAKFAST/LUNCHEON 19570 19570 VALCON 44934 44934 8940 8940 355782 353429 2353 0 567138 295961 178379 577981 745517 873942 0 0 X 745517 873942 745517 873942 745517 873942 94184 33836 405 X false false false X 18075 3035 11925 2975 2848 38858 304046 276389 381089 430844 441161 1833529 322121 279424 393014 433819 444009 1872387 1872387 2917 5433 9051 11532 8805 37738 0 2917 5433 9051 11532 8805 37738 0 0 325038 284857 402065 445351 452814 1910125 0.98020 0.98330 0.01980 0.01670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part IV, Section B, Line 11b A COPY OF THIS FORM 990 AND ATTACHED SCHEDULES WAS CIRCULATED TO BOARD MEMBERS, INCLUDING THE TREASURER AND THE EXECUTIVE DIRECTOR, FOR THEIR REVIEW AND INPUT PRIOR TO THE FILING OF THIS RETURN. Form 990, Part VI, Section B, Line 12c CONFLICTS OF INTEREST POLICY PROVIDES EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON a HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, b HAS READ AND UNDERSTANDS THE POLICY, c HAS AGREED TO COMPLY WITH THE POLICY, AND d UNDERSTANDS THAT THE ASSOCIATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. Form 990, Part VI, Section C, Line 19 THE ASSOCIATION MAKES ITS FORM 990 FILINGS AVAILABLE TO ANY PERSON OR ENTITY WHO REQUEST A COPY. ANY MEMBER OF THE ORGANIZATION, OR THE GENERAL PUBLIC, MAY MAKE SUCH A REQUEST OF THE ORGANIZATION, AND A COPY WILL BE MADE AVAILABE FOR THEIR INSPECTION. FORM 990 IS ALSO AVAILABLE ON THE CANDID/GUIDESTAR WEBSITE AT https//www.guidestar.org false false false false false false false false false false false false false true true false false false false ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS n ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS o