Nonprofit · EIN 36-3421638
ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS
Tax-exempt · MEDFORD, OR 97501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $743,149 | $698,271 | $44,878 | $518,700 | $6,297 | $512,403 |
| December 31, 2024 | 990 | $783,114 | $703,378 | $79,736 | $461,674 | $5,892 | $455,782 |
| December 31, 2023 | 990 | $757,183 | $727,987 | $29,196 | $367,852 | $4,834 | $363,018 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $503,350
- Membership dues
- $503,350
- Program service revenue
- $235,880
- Investment income
- $3,919
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $325,300
- Other salaries and wages
- $148,266
- Salaries, compensation and benefits (total)
- $545,420
- Professional fundraising fees
- $0
- Occupancy
- $10,826
- Program services (functional)
- $16,284
- Management and general (functional)
- $681,987
Balance sheet and other
- Total assets, start of year
- $461,674
- Total assets, end of year
- $518,700
- Total liabilities, end of year
- $6,297
- Net assets, end of year
- $512,403
- Gross receipts
- $743,149
- Employees
- 4
- Volunteers
- 50
- Year formed
- 1984
- 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 | Other / benefits |
|---|---|---|---|---|
| James M Lukenda | Executive Director Trustee or director, Officer, Highest-paid employee | 40 | $200,000 | $52,443 |
| Michael Stull | IT Professional Education Director Highest-paid employee | 40 | $125,300 | $19,643 |
| David Payne | Director Trustee or director | 1 | $0 | $0 |
| Jose Monge-Robertin | Vice President - Puerto Rico Chapter Trustee or director, Officer | 1 | $0 | $0 |
| David Bart | Board of Directors Trustee or director | 1 | $0 | $0 |
| Charles Carroll | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kevin Clancy | Board of Directors Trustee or director | 1 | $0 | $0 |
| Eric Danner | President, Director Trustee or director, Officer | 1 | $0 | $0 |
| Stephen Darr | Board of Directors Trustee or director | 1 | $0 | $0 |
| Leah Eisenberg | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kenneth Enos | Secretary, Director Trustee or director, Officer | 1 | $0 | $0 |
| Mychal Harrison | Board of Directors Trustee or director | 1 | $0 | $0 |
| S Gregory Hayes | Board of Directors Trustee or director | 1 | $0 | $0 |
| Thomas Jeremiassen | Board of Directors Trustee or director | 1 | $0 | $0 |
| Eric Kerwood | Board of Directors Trustee or director | 1 | $0 | $0 |
24 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| 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 |
| Denise Lorenzo | Chairperson, Director Trustee or director, Officer | 1 | $0 |
| Boris Steffen | President Elect, Director Trustee or director, Officer | 1 | $0 |
| Ira Herman | Director Trustee or director | 1 | $0 |
| Matthew Fleming | Director Trustee or director | 1 | $0 |
| Michael Fleming | Director Trustee or director | 1 | $0 |
| Abhimanyu Gupta | Director Trustee or director | 1 | $0 |
| James Katchadurian | Director Trustee or director | 1 | $0 |
| Timothy Mohan | Director Trustee or director | 1 | $0 |
| Briana Richards | Director Trustee or director | 1 | $0 |
| James Schwarz | Director Trustee or director | 1 | $0 |
| Heidi Sorvino | Director Trustee or director | 1 | $0 |
| Teri Stratton | Director Trustee or director | 1 | $0 |
| Kyle Sturgeon | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| James M Lukenda | Executive Director Trustee or director, Officer, Highest-paid employee | 40 | $200,000 | $56,688 |
| Michael Stull | IT Professional Education Director Highest-paid employee | 40 | $117,410 | $18,123 |
| David Payne | Director Trustee or director | 1 | $0 | $0 |
| Jose Monge-Robertin | Vice President - Puerto Rico Chapter Trustee or director, Officer, Highest-paid employee | 1 | $0 | $0 |
| David Bart | Board of Directors Trustee or director | 1 | $0 | $0 |
| Charles Carroll | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kevin Clancy | Board of Directors Trustee or director | 1 | $0 | $0 |
| Eric Danner | President, Director Trustee or director, Officer | 1 | $0 | $0 |
| Stephen Darr | Board of Directors Trustee or director | 1 | $0 | $0 |
| Leah Eisenberg | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kenneth Enos | Secretary, Director Trustee or director, Officer | 1 | $0 | $0 |
| Mychal Harrison | Board of Directors Trustee or director | 1 | $0 | $0 |
| S Gregory Hayes | Board of Directors Trustee or director | 1 | $0 | $0 |
| Thomas Jeremiassen | Board of Directors Trustee or director | 1 | $0 | $0 |
| Eric Kerwood | Board of Directors Trustee or director | 1 | $0 | $0 |
| Karl Knechtel | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kevin McCoy | Board of Directors Trustee or director | 1 | $0 | $0 |
| Jennifer Meyerowitz | Board of Directors Trustee or director | 1 | $0 | $0 |
| Richard Newman | Board of Directors Trustee or director | 1 | $0 | $0 |
| Brian Ryniker | Board of Directors Trustee or director | 1 | $0 | $0 |
| Angela Shortall | Board of Directors Trustee or director | 1 | $0 | $0 |
| Andrew Silfen | Board of Directors Trustee or director | 1 | $0 | $0 |
| Robert Swartz | Treasurer, Director Trustee or director, Officer | 1 | $0 | $0 |
| Scott Williams | Board of Directors Trustee or director | 1 | $0 | $0 |
| Richard Wright | Board of Directors Trustee or director | 1 | $0 | $0 |
| Katherine Catanese | Board of Directors Trustee or director | 1 | $0 | $0 |
| Evan Hengel | Board of Directors Trustee or director | 1 | $0 | $0 |
| Denise Lorenzo | Chairperson, Director Trustee or director, Officer | 1 | $0 | $0 |
| Boris Steffen | President Elect, Director Trustee or director, Officer | 1 | $0 | $0 |
| Ira Herman | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 35 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| James M Lukenda | Executive Director Trustee or director, Officer, Highest-paid employee | 40 | $200,000 | $47,480 |
| Michael Stull | IT Professional Education Director Trustee or director, Officer, Highest-paid employee | 40 | $112,500 | $16,629 |
| Michael Lastowski | Board of Directors Trustee or director | 1 | $0 | $0 |
| David Payne | Chair Person, Director Trustee or director, Officer | 1 | $0 | $0 |
| Denise Lorenzo | President, Director Trustee or director, Officer | 1 | $0 | $0 |
| Boris Steffen | Secretary, Director Trustee or director, Officer | 1 | $0 | $0 |
| David Berliner | Director Trustee or director | 1 | $0 | $0 |
| Jose Monge-Robertin | Vice President - Puerto Rico Chapter Trustee or director, Officer | 1 | $0 | $0 |
| David Bart | Board of Directors Trustee or director | 1 | $0 | $0 |
| Charles Carroll | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kevin Clancy | Board of Directors Trustee or director | 1 | $0 | $0 |
| Eric Danner | President Elect, Director Trustee or director, Officer | 1 | $0 | $0 |
| Stephen Darr | Board of Directors Trustee or director | 1 | $0 | $0 |
| Leah Eisenberg | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kenneth Enos | Board of Directors Trustee or director | 1 | $0 | $0 |
| Mychal Harrison | Board of Directors Trustee or director | 1 | $0 | $0 |
| S Gregory Hayes | Board of Directors Trustee or director | 1 | $0 | $0 |
| Thomas Jeremiassen | Board of Directors Trustee or director | 1 | $0 | $0 |
| Eric Kerwood | Board of Directors Trustee or director | 1 | $0 | $0 |
| Karl Knechtel | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kevin McCoy | Board of Directors Trustee or director | 1 | $0 | $0 |
| Jennifer Meyerowitz | Board of Directors Trustee or director | 1 | $0 | $0 |
| Richard Newman | Board of Directors Trustee or director | 1 | $0 | $0 |
| Benjamin Pickering | Board of Directors Trustee or director | 1 | $0 | $0 |
| Suzanne Roski | Treasurer, Director Trustee or director, Officer | 1 | $0 | $0 |
| Brian Ryniker | Board of Directors Trustee or director | 1 | $0 | $0 |
| Angela Shortall | Board of Directors Trustee or director | 1 | $0 | $0 |
| Andrew Silfen | Board of Directors Trustee or director | 1 | $0 | $0 |
| Michael Sullivan | Board of Directors Trustee or director | 1 | $0 | $0 |
| Robert Swartz | Board of Directors Trustee or director | 1 | $0 | $0 |
| Scott Williams | Board of Directors Trustee or director | 1 | $0 | $0 |
| Richard Wright | Board of Directors Trustee or director | 1 | $0 | $0 |
| Katherine Catanese | Board of Directors Trustee or director | 1 | $0 | $0 |
| Evan Hengel | Board of Directors Trustee or director | 1 | $0 | $0 |
| Alexandra Mahnken | Board of Directors Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1314 CENTER DR UNIT B PMB 132, MEDFORD, OR 97501-7943
- Principal officer (990 for 2025)
- JAMES M LUKENDA, 37 ERWIN PARK ROAD, 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
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.
Program accomplishments
- 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.Expenses $15,660 · revenue $225,300
- 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.Expenses $624 · revenue $10,580
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
- 36-3421638
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $518,700
- Income (IRS master file)
- $743,149
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $743,149 | $698,271 | $518,700 | XML |
| 990 | December 2024 | $783,114 | $703,378 | $461,674 | XML |
| 990 | December 2023 | $757,183 | $727,987 | $367,852 | XML |
| 990 | December 2022 | $651,406 | $718,703 | $317,577 | 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 36-3421638).
Questions about ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS
- What is the EIN of ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS?
- The employer identification number (EIN) of ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS is 36-3421638.
- Is ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1993.
- Are donations to ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS 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 & RESTRUCTURING ADVISORS 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 & RESTRUCTURING ADVISORS 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 & RESTRUCTURING ADVISORS?
- The 990 for the year ended December 31, 2025 names JAMES M LUKENDA.
- Who are the officers and directors of ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS?
- The 990 for the year ended December 31, 2025 lists 39 people; 2 received compensation from the organization, the highest $200,000 (James M Lukenda, Executive Director).
- How much revenue does ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $743,149, expenses of $698,271 and total assets of $518,700 at year end.
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