2026-06-08T04:53:35-00:00 2025-12-31 811078481 CERES CONSULTING COMPANY 705 BARCLAY CIRCLE SUITE 130 ROCHESTER HILLS MI 48307 990 2025-01-01 363421638 ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS ASSO 5418581665 1314 CENTER DRIVE STE UNIT B132 MEDFORD OR 97501 JAMES M LUKENDA EXECUTIVE DIRECTOR 5418581665 2026-06-08 false KIMBERLY A KENNEDY P01025840 2484622626 2026-06-08 2025 2025-03-06 01:10:19Z JAMES M LUKENDA 37 ERWIN PARK ROAD MONTCLAIR NJ 07042 743149 false X https://www.aira.org X 1984 VA To foster an understanding of the insolvency reorganization and business turnaround practice sponsor relevant education programs and to administer certification in the CIRA and CDBV technical programs 38 38 4 50 0 529855 503350 249570 235880 3689 3919 0 783114 743149 0 0 549554 545420 0 0 153824 152851 703378 698271 79736 44878 461674 518700 5892 6297 455782 512403 The AIRA seeks to foster an understanding of the insolvency, reorganization and business turnaround practice sponsor relevant education programs and to administer the Certified Insolvency and Restructuring Advisor CIRA and the Certification in Distressed Business Valuation CDBV technical programs. false false 15660 225300 The Certified Insolvency and Restructuring Advisor CIRA certification program recognizes by public awareness those individuals who possess a high degree of knowledge and proficiency across a spectrum of functions related to serving clients in situations involving distressed and/or insolvent entities. Such expertise includes accounting operational, strategic, taxation and finance issues related to business bankruptcy and insolvency. The certification is awarded following a comprehensive education program and examination process in which individuals must demonstrate a high level of competency in all of the foregoing areas. 624 10580 The Certification in Distressed Business Valuation CDBV is a unique certification program in valuation of distressed assets including distressed and/or bankrupt companies. The Association of Insolvency and Restructuring Advisors launched the CDBV program to train and accredit professionals in this highly specialized area of business valuation. The Intensive CDBV training program consists of a three-part course of study and a uniform written examination. 16284 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 false false false false false false false false true false false false 1 0 true 4 true false false false false false false false false X 38 38 false false false false false false false true true false false true true true true false true true true false X James M Lukenda 5418581665 37 Erwin Park Road Montclair NJ 07042 James M Lukenda Executive Director 040.00 040.00 X X X 200000 0 52443 Michael Stull IT Professional Education Director 040.00 040.00 X 125300 0 19643 David Payne Director 001.00 001.00 X 0 0 0 Jose Monge-Robertin Vice President - Puerto Rico Chapter 001.00 001.00 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 Evan Hengel Board of Directors 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 Ira Herman Director 001.00 001.00 X 0 0 0 Matthew Fleming Director 001.00 001.00 X 0 0 0 Michael Fleming Director 001.00 001.00 X 0 0 0 Abhimanyu Gupta Director 001.00 001.00 X 0 0 0 James Katchadurian Director 001.00 001.00 X 0 0 0 Timothy Mohan Director 001.00 001.00 X 0 0 0 Briana Richards Director 001.00 001.00 X 0 0 0 James Schwarz Director 001.00 001.00 X 0 0 0 Heidi Sorvino Director 001.00 001.00 X 0 0 0 Teri Stratton Director 001.00 001.00 X 0 0 0 Kyle Sturgeon Director 001.00 001.00 X 0 0 0 325300 72086 2 false true false 503350 503350 CIRA Exam Fees 611430 225300 225300 CDBV Exam Fees 611430 10580 10580 235880 3919 743149 235880 0 0 0 0 325300 325300 0 148266 148266 0 34425 34425 37429 37429 0 0 0 0 0 0 1137 1137 32507 32507 7955 7955 0 10826 10826 0 0 57078 57078 0 0 0 4455 4455 CIRA Exams/Related Costs 15660 15660 CDBV Exams/Related Costs 624 624 Journal expenses 22609 22609 0 698271 16284 681987 204454 290642 257220 228058 461674 518700 5892 6297 5892 6297 X 455782 512403 455782 512403 461674 518700 44878 11349 394 X false false false false false false James M Lukenda Executive Director 200000 52443 252443 Form 990, Part VI, 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 filling of this return Form 990, Part VI, Section B, Line 12c Article VI of 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 of 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 tax-exempt purposes. Form 990, Part VI, Section B, Line 15 Compensation for the Executive Director is documented via a written employment agreement that is approved by the Board of Directors. Prior to each year-end in conjunction with the first Board of Directors meeting for the new year, the Executive Director presents information and recommendations to the Board of Directors in consultation with the Treasurer and/or Finance Committee which includes the overall compensation budget for the new year. Base compensation greater than 100,000 for any individual is subject to review by the Treasurer and/or Finance Committee. A preliminary annual budget is presented to the Board of Directors for discussion and approval generally at the first Board of Directors meeting for the new year. Should the Board require any adjustment to the preliminary budget, the Executive Director revises the budget to comply and resubmits it to the Board for final approval. Form 990, Part VI, Section C, Line 19 The Bylaws and Conflict of Interest Policy are posted on the Associations website. AIRAs Form 990 filings are available on the Candid/Guidestar website https//www.guidestar.org and are available from the Association upon request. false false false false false false false false false false false false false true true false false false false Association of Insolvency & Restructuring Advisors Fund for Education n Association of Insolvency & Restructuring Advisors Fund for Education o