Nonprofit · EIN 77-0307023
ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED
Tax-exempt · MEDFORD, OR 97501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $453,400 | $432,218 | $21,182 | $930,597 | $0 | $930,597 |
| December 31, 2024 | 990 | $449,966 | $355,782 | $94,184 | $873,942 | $0 | $873,942 |
| December 31, 2023 | 990 | $433,819 | $378,467 | $55,352 | $745,517 | $0 | $745,517 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,100
- Program service revenue
- $442,398
- Investment income
- $8,902
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $425,691
- Management and general (functional)
- $6,527
Balance sheet and other
- Total assets, start of year
- $873,942
- Total assets, end of year
- $930,597
- Total liabilities, end of year
- $0
- Net assets, end of year
- $930,597
- Gross receipts
- $453,400
- Employees
- 0
- Volunteers
- 160
- Year formed
- 1992
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID PAYNE | DIRECTOR Trustee or director | 1 | $0 |
| DENISE LORENZO | CHAIRPERSON, DIRECTOR Trustee or director, Officer | 1 | $0 |
| BORIS STEFFEN | PRESIDENT ELECT, DIRECTOR Trustee or director, Officer | 1 | $0 |
| JOSE MONGE-ROBERTIN | VICE-PRESIDENT-PUERTO RICO CHAPTER Trustee or director, Officer | 1 | $0 |
| JAMES M LUKENDA | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $0 |
| DAVID BART | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| CHARLES CARROLL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KEVIN CLANCY | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ERIC DANNER | PRESIDENT, DIRECTOR Trustee or director, Officer | 1 | $0 |
| STEPHEN DARR | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| LEAH EISENBERG | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KENNETH ENOS | SECRETARY, DIRECTOR Trustee or director, Officer | 1 | $0 |
| MYCHAL HARRISON | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| S GREGORY HAYES | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| THOMAS JEREMIASSEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
23 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC KERWOOD | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KARL KNECHTEL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KEVIN MCCOY | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| JENNIFER MEYEROWITZ | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| RICHARD NEWMAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| BRIAN RYNIKER | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ANGELA SHORTALL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ANDREW SILFEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ROBERT SWARTZ | TREASURER, DIRECTOR Trustee or director, Officer | 1 | $0 |
| SCOTT WILLIAMS | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| RICHARD WRIGHT | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| EVAN HENGEL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| IRA HERMAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| MATTHEW FLEMING | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| MICHAEL FLEMING | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ABHIMANYU GUPTA | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| JAMES KATCHADURIAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| TIMOTHY MOHAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| BRIANA RICHARDS | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| JAMES SCHWARZ | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| HEIDI SORVINO | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| TERI STRATTON | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KYLE STURGEON | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 29 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID PAYNE | DIRECTOR Trustee or director | 1 | $0 |
| DENISE LORENZO | CHAIRPERSON, DIRECTOR Trustee or director, Officer | 1 | $0 |
| BORIS STEFFEN | PRESIDENT ELECT, DIRECTOR Trustee or director, Officer | 1 | $0 |
| JOSE MONGE-ROBERTIN | VICE-PRESIDENT-PUERTO RICO CHAPTER Trustee or director, Officer | 1 | $0 |
| JAMES M LUKENDA | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $0 |
| DAVID BART | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| CHARLES CARROLL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KEVIN CLANCY | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ERIC DANNER | PRESIDENT, DIRECTOR Trustee or director, Officer | 1 | $0 |
| STEPHEN DARR | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| LEAH EISENBERG | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KENNETH ENOS | SECRETARY, DIRECTOR Trustee or director, Officer | 1 | $0 |
| MYCHAL HARRISON | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| S GREGORY HAYES | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| THOMAS JEREMIASSEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ERIC KERWOOD | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KARL KNECHTEL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KEVIN MCCOY | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| JENNIFER MEYEROWITZ | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| RICHARD NEWMAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| BRIAN RYNIKER | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ANGELA SHORTALL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ANDREW SILFEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ROBERT SWARTZ | TREASURER, DIRECTOR Trustee or director, Officer | 1 | $0 |
| SCOTT WILLIAMS | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| RICHARD WRIGHT | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KATHERINE CATANESE | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| EVAN HENGEL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| IRA HERMAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 34 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL LASTOWSKI | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| DAVID PAYNE | CHAIRPERSON, DIRECTOR Trustee or director, Officer | 1 | $0 |
| DENISE LORENZO | PRESIDENT, DIRECTOR Trustee or director, Officer | 1 | $0 |
| BORIS STEFFEN | SECRETARY, DIRECTOR Trustee or director, Officer | 1 | $0 |
| DAVID BERLINER | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| JOSE MONGE-ROBERTIN | VICE-PRESIDENT-PUERTO RICO CHAPTER Trustee or director, Officer | 1 | $0 |
| JAMES M LUKENDA | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $0 |
| DAVID BART | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| CHARLES CARROLL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KEVIN CLANCY | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ERIC DANNER | PRESIDENT ELECT, DIRECTOR Trustee or director, Officer | 1 | $0 |
| STEPHEN DARR | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| LEAH EISENBERG | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KENNETH ENOS | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| MYCHAL HARRISON | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| S GREGORY HAYES | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| THOMAS JEREMIASSEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ERIC KERWOOD | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KARL KNECHTEL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KEVIN MCCOY | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| JENNIFER MEYEROWITZ | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| RICHARD NEWMAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| BENJAMIN PICKERING | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| SUZANNE ROSKI | TREASURER, DIRECTOR Trustee or director, Officer | 1 | $0 |
| BRIAN RYNIKER | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ANGELA SHORTALL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ANDREW SILFEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| MICHAEL SULLIVAN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ROBERT SWARTZ | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| SCOTT WILLIAMS | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| RICHARD WRIGHT | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| KATHERINE CATANESE | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| EVAN HENGEL | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
| ALEXANDRA MAHNKEN | BOARD OF DIRECTORS Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1314 CENTER DRIVE STE UNIT B132, MEDFORD, OR 97501-7908
- Principal officer (990 for 2025)
- JAMES M LUKENDA, 37 ERWIN PARK RD, MONTCLAIR, NJ 07042
- Signed the 990
- JAMES M LUKENDA, EXECUTIVE DIRECTOR
- Phone
- (541) 858-1665
- Website
- https://www.aira.org
- Return prepared by
- CERES CONSULTING COMPANY
Mission
TO UNITE AND SUPPORT PROFESSIONALS PROVIDING BUSINESS TURNAROUND, RESTRUCTURING AND BANKRUPTCY SERVICES.
Program accomplishments
- 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.Expenses $318,517 · revenue $329,278
- 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.Expenses $44,006 · revenue $42,725
- 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.Expenses $38,374 · revenue $52,860
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 77-0307023
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $930,597
- Income (IRS master file)
- $453,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $453,400 | $432,218 | $930,597 | XML |
| 990 | December 2024 | $449,966 | $355,782 | $873,942 | XML |
| 990 | December 2023 | $433,819 | $378,467 | $745,517 | XML |
| 990 | December 2022 | $402,065 | $317,356 | $635,402 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 77-0307023).
Questions about ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED
- What is the EIN of ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED?
- The employer identification number (EIN) of ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED is 77-0307023.
- Is ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED?
- The 990 for the year ended December 31, 2025 names JAMES M LUKENDA.
- Who are the officers and directors of ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED?
- The 990 for the year ended December 31, 2025 lists 38 people; 0 received compensation from the organization.
- How much revenue does ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS FUND FOR ED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $453,400, expenses of $432,218 and total assets of $930,597 at year end.
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