ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS Charity Report

Public IRS 990 nonprofit record

ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS

EIN 36-3421638 · Professional Athletic Leagues (N80)

What they do

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.

Before you give

Should I give to this charity?

Easy charity check

The spending raises an important question

Of every $100 spent, about $2.30 was reported for mission work and $0.00 for fundraising. Understand this before you give.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2025The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders39 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

2.19%of revenue went to mission work2.3% of expenses · Program services

$93.96spent for every $100 of revenueRevenue covered expenses this year.

91.77%of revenue went to management and office costs97.7% of expenses

$0.74in assets for every $1 spent this yearSome assets cannot be spent right away.

67.7%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Pay context: The highest compensation shown in this filing is $252,443 for JAMES M LUKENDA (EXECUTIVE DIRECTOR). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2025

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$743,149

Mission workProgram services$16,2842.19% of revenue2.3% of expenses

ManagementOffice and general costs$681,98791.77% of revenue97.7% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Revenue left after expensesReported annual surplus$44,8786.04% of revenueShown in gray on the chart

Total expenses$698,27193.96% of revenue

Gray means reported revenue left after expenses for this filing year. It does not necessarily mean cash sitting in a bank account.

Pause before giving. This filing reports that 0.0% of spending went to fundraising and 2.3% went to mission work. Ask the charity to explain these numbers and show recent results.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2025CurrentExpense mix: 2.3% mission · 97.7% management · 0.0% fundraisingTotal expenses: 93.96% of revenue

2024Expense mix: 2.3% mission · 97.7% management · 0.0% fundraisingTotal expenses: 89.82% of revenue

2023Expense mix: 1.7% mission · 98.3% management · 0.0% fundraisingTotal expenses: 96.14% of revenue

2022Expense mix: 1.3% mission · 98.7% management · 0.0% fundraisingTotal expenses: 110.33% of revenue

2021Expense mix: 2.1% mission · 97.9% management · 0.0% fundraisingTotal expenses: 91.51% of revenue

2020Expense mix: 4.7% mission · 95.3% management · 0.0% fundraisingTotal expenses: 90.08% of revenue

Money in and money out

Revenue$743,149

Expenses$698,271

Annual surplus $44,878 Revenue was higher than expenses for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$16,284 · 2.3% of expenses

Management and office costs$681,987 · 97.7% of expenses

See all reported dollar amounts

Revenue$743,149

Expenses$698,271

Assets$518,700

Income$743,149

Contributions$503,350

Mission work (program services)$16,284

Management and general$681,987

People

Leadership and board

Tax year 2025

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

JAMES M LUKENDAEXECUTIVE DIRECTOR · 40 hrs/week $252,443Base $200,000 · Other $52,443

MICHAEL STULLIT PROFESSIONAL EDUCATION DIRECTOR · 40 hrs/week $144,943Base $125,300 · Other $19,643

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (39)

JAMES M LUKENDAEXECUTIVE DIRECTOR

MICHAEL STULLIT PROFESSIONAL EDUCATION DIRECTOR

MYCHAL HARRISONBOARD OF DIRECTORS

KENNETH ENOSSECRETARY, DIRECTOR

KEVIN CLANCYBOARD OF DIRECTORS

KEVIN MCCOYBOARD OF DIRECTORS

KYLE STURGEONDIRECTOR

LEAH EISENBERGBOARD OF DIRECTORS

MATTHEW FLEMINGDIRECTOR

MICHAEL FLEMINGDIRECTOR

JOSE MONGE-ROBERTINVICE PRESIDENT - PUERTO RICO CHAPTER

RICHARD NEWMANBOARD OF DIRECTORS

RICHARD WRIGHTBOARD OF DIRECTORS

ROBERT SWARTZTREASURER, DIRECTOR

S GREGORY HAYESBOARD OF DIRECTORS

SCOTT WILLIAMSBOARD OF DIRECTORS

STEPHEN DARRBOARD OF DIRECTORS

TERI STRATTONDIRECTOR

THOMAS JEREMIASSENBOARD OF DIRECTORS

TIMOTHY MOHANDIRECTOR

ERIC DANNERPRESIDENT, DIRECTOR

ANDREW SILFENBOARD OF DIRECTORS

ANGELA SHORTALLBOARD OF DIRECTORS

BORIS STEFFENPRESIDENT ELECT, DIRECTOR

BRIAN RYNIKERBOARD OF DIRECTORS

BRIANA RICHARDSDIRECTOR

CHARLES CARROLLBOARD OF DIRECTORS

DAVID BARTBOARD OF DIRECTORS

DAVID PAYNEDIRECTOR

DENISE LORENZOCHAIRPERSON, DIRECTOR

KARL KNECHTELBOARD OF DIRECTORS

ERIC KERWOODBOARD OF DIRECTORS

EVAN HENGELBOARD OF DIRECTORS

HEIDI SORVINODIRECTOR

IRA HERMANDIRECTOR

JAMES KATCHADURIANDIRECTOR

JAMES SCHWARZDIRECTOR

JENNIFER MEYEROWITZBOARD OF DIRECTORS

ABHIMANYU GUPTADIRECTOR

About this charity

Recognized since: January 1993
Location: 1314 CENTER DR UNIT B PMB 132, MEDFORD, OR 97501-7943
County: Jackson
In care of: JAMES M LUKENDA
Primary officer: JAMES M LUKENDA, EXECUTIVE DIRECTOR

How to reach them

WebsiteVisit the charity’s website Emailaira@aira.org Phone(541) 858-1665

Filing and classification

Latest tax year: 2025
Tax period began: January 1, 2025
Return type: 990
Tax preparer: CERES CONSULTING COMPANY
NTEE classification: Professional Athletic Leagues (N80)
IRS tax category: Professional Athletic Leagues