{"success":true,"data":{"_id":363421638,"filings":[{"Organization":{"value":null,"Person":["James M Lukenda","Michael Stull","David Payne","Jose Monge-Robertin","David Bart","Charles Carroll","Kevin Clancy","Eric Danner","Stephen Darr","Leah Eisenberg","Kenneth Enos","Mychal Harrison","S Gregory Hayes","Thomas Jeremiassen","Eric Kerwood","Karl Knechtel","Kevin McCoy","Jennifer Meyerowitz","Richard Newman","Brian Ryniker","Angela Shortall","Andrew Silfen","Robert Swartz","Scott Williams","Richard Wright","Katherine Catanese","Evan Hengel","Denise Lorenzo","Boris Steffen","Ira Herman"],"Title":["Executive Director","IT Professional Education Director","Director","Vice President - Puerto Rico Chapter","Board of Directors","Board of Directors","Board of Directors","President, Director","Board of Directors","Board of Directors","Secretary, Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Treasurer, Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Chairperson, Director","President Elect, Director","Director"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[256688,135533,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[200000,117410,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[56688,18123,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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","year":2024,"name":"ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS","phone":5418581665,"website":"https://www.aira.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES M LUKENDA","year_formation":1984,"state_legal_domicile":"VA","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1314 CENTER DRIVE STE UNIT B132, MEDFORD, OR, 97501, USA","city":"MEDFORD","state":"OR","country":"USA","zip_code":97501},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":29,"Number of independent voting members":29,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":783114,"Contributions":{"value":529855,"Other contributions":3895,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":525960,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":249570,"Total revenue":{"value":249570,"CIRA Exam Fees":236175,"CDBV Exam Fees":13395},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3689,"Investment income total":3689,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":703378,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":549554,"Current officers":317410,"Disqualified persons":0,"Other salaries and wages":195025,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":37119},"Other expenses":{"value":153824,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1040,"Office expenses":29520,"Information technology":7636,"Royalties":0,"Occupancy":10998,"Travel":0,"Conferences and meetings":57853,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5103,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41674,"CIRA Exams/Related Costs":15263,"CDBV Exams/Related Costs":693,"Journal expenses":25718},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":15956,"Management And General Expenses":687422,"Fundraising Expenses":0}},"Assets":{"value":461674,"Non-interest bearing cash":204454,"Savings and temp cash investments":257220,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5892,"Sum of Total Liabilities":0,"Accounts payable, accrued":5892,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":455782,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.02268481527713406,"percentile":0.4435240830399652},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10181914765921692,"percentile":0.6263782489133689},"Liabilities to Assets Ratio":{"score":0.012762252151951377,"percentile":0.48511716016669043},"Operating Reserve Ratio":{"score":0.6563668468447975,"percentile":0.3125990373583921},"Officer Compensation Ratio":{"score":0.5576247764359988,"percentile":0.055875640461488796},"Program Expense Growth":{"score":-0.26765542108301843,"percentile":0.06940782398644045},"Revenue Growth":{"score":-0.0415744676826639,"percentile":0.23818966692619598},"Asset Growth":{"score":0.042344448381897375,"percentile":0.4967367354794612},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46431543276330717,"percentile":0.24038618641812037}},"source_xml":"202521669349300102_public.xml"},{"Organization":{"value":null,"Person":["James M Lukenda","Michael Stull","Michael Lastowski","David Payne","Denise Lorenzo","Boris Steffen","David Berliner","Jose Monge-Robertin","David Bart","Charles Carroll","Kevin Clancy","Eric Danner","Stephen Darr","Leah Eisenberg","Kenneth Enos","Mychal Harrison","S Gregory Haynes","Jean Hosty","Thomas Jeremiassen","Eric Kerwood","Karl Knechtel","Kenneth Malek","Kevin McCoy","Jennifer Meyerowitz","Richard Newman","Benjamin Pickering","Suzanne Roski","Brian Ryniker","Angela Shortall","Andrew Silfen","Michael Sullivan","Robert Swartz","Scott Williams","Richard Writght"],"Title":["Executive Director","IT Professional Education Director","Chairperson","President","President Elect","Secretary","Treasurer","Vice President - Puerto Rico Chapter","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[262416,130353,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[220000,112500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[42416,17853,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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","year":2022,"name":"ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS","phone":5418581665,"website":"https://www.aira.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES M LUKENDA","year_formation":1984,"state_legal_domicile":"VA","total_volunteers":50,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1314 CENTER DRIVE UNIT B132, MEDFORD, OR, 97501, USA","city":"MEDFORD","state":"OR","country":"USA","zip_code":97501},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":33,"Number of independent voting members":33,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":651406,"Contributions":{"value":464687,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":464687,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":182400,"Total revenue":{"value":182400,"CIRA Exam Fees":172600,"CDBV Exam Fees":9800},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4319,"Investment income total":3819,"Net investment gain":500,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":718703,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":565244,"Current officers":332500,"Disqualified persons":0,"Other salaries and wages":197572,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":35172},"Other expenses":{"value":153459,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":23062,"Office expenses":0,"Information technology":7604,"Royalties":0,"Occupancy":73532,"Travel":9962,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5309,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22102,"CIRA Exams/Related Costs":9151,"CDBV Exams/Related Costs":349,"Printing Supplies and Postage":12602},"All other expenses":11888},"Functional Expenses":{"value":null,"Program Service Expenses":9500,"Management And General Expenses":709203,"Fundraising Expenses":0}},"Assets":{"value":317577,"Non-interest bearing cash":102926,"Savings and temp cash investments":214651,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4639,"Sum of Total Liabilities":0,"Accounts payable, accrued":4639,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":312938,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.013218255663326853,"percentile":0.44302482015257827},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10331037785958373,"percentile":0.21991004506306608},"Liabilities to Assets Ratio":{"score":0.01460748102035097,"percentile":0.47734553850742256},"Operating Reserve Ratio":{"score":0.44187515566235286,"percentile":0.2263850780648305},"Officer Compensation Ratio":{"score":0.5464969535399185,"percentile":0.05869169303561774},"Program Expense Growth":{"score":-0.698167761400421,"percentile":0.018648227379410985},"Revenue Growth":{"score":-0.1749984401243853,"percentile":0.08722900255357796},"Asset Growth":{"score":-0.045480323503304075,"percentile":0.1740429238648244},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3543809593082279,"percentile":0.056377081515555906}},"source_xml":"202311019349301341_public.xml"},{"Organization":{"value":null,"Person":["James M Lukenda","Michael Stull","Michael Lastowski","David Payne","Denise Lorenzo","Boris Steffen","David Berliner","Jose Monge-Robertin","David Bart","Charles Carroll","Kevin Clancy","Eric Danner","Stephen Darr","Leah Eisenberg","Kenneth Enos","Mychal Harrison","S Gregory Hayes","Thomas Jeremiassen","Eric Kerwood","Karl Knechtel","Kevin McCoy","Jennifer Meyerowitz","Richard Newman","Benjamin Pickering","Suzanne Roski","Brian Ryniker","Angela Shortall","Andrew Silfen","Michael Sullivan","Robert Swartz","Scott Williams","Richard Wright","Katherine Catanese","Evan Hengel","Alexandra Mahnken"],"Title":["Executive Director","IT Professional Education Director","Board of Directors","Chair Person, Director","President, Director","Secretary, Director","Director","Vice President - Puerto Rico Chapter","Board of Directors","Board of Directors","Board of Directors","President Elect, Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Treasurer, Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[247480,129129,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[200000,112500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[47480,16629,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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","year":2023,"name":"ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS","phone":5418581665,"website":"https://www.aira.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES M LUKENDA","year_formation":1984,"state_legal_domicile":"VA","total_volunteers":50,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1314 CENTER DRIVE STE UNIT B132, MEDFORD, OR, 97501, USA","city":"MEDFORD","state":"OR","country":"USA","zip_code":97501},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":33,"Number of independent voting members":33,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":757183,"Contributions":{"value":515845,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":515845,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":236765,"Total revenue":{"value":236765,"CIRA Exam Fees":226302,"CDBV Exam Fees":9400,"Misc":1063},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4573,"Investment income total":4573,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":727987,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":533818,"Current officers":312500,"Disqualified persons":0,"Other salaries and wages":185123,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":36195},"Other expenses":{"value":194169,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":25263,"Office expenses":0,"Information technology":8516,"Royalties":0,"Occupancy":49815,"Travel":12486,"Conferences and meetings":53802,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5061,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39226,"CIRA Exams/Related Costs":11776,"CDBV Exams/Related Costs":429,"Other expenses":27021},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":12205,"Management And General Expenses":715782,"Fundraising Expenses":0}},"Assets":{"value":367852,"Non-interest bearing cash":127744,"Savings and temp cash investments":240108,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4834,"Sum of Total Liabilities":0,"Accounts payable, accrued":4834,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":363018,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.016765409272418326,"percentile":0.44321191786229286},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.038558710377808274,"percentile":0.4986731351286685},"Liabilities to Assets Ratio":{"score":0.013141154594782684,"percentile":0.4834722966473462},"Operating Reserve Ratio":{"score":0.5053002320096376,"percentile":0.2533068701537248},"Officer Compensation Ratio":{"score":0.5173292929681437,"percentile":0.06679211759241668},"Program Expense Growth":{"score":-0.4549556320293237,"percentile":0.03822961591292552},"Revenue Growth":{"score":-0.08358684595612827,"percentile":0.1638103045171817},"Asset Growth":{"score":-0.015820472716534143,"percentile":0.25996859393516986},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.41693608507545776,"percentile":0.14978332659718266}},"source_xml":"202411859349301101_public.xml"},{"Organization":{"value":null,"Person":["James Lukenda","Thomas Morrow","Lawrence Ahern III","Chuck Carroll","Kevin Clancy","Martin Cruz","Eric Danner","Stephen Darr","Leah Eisenberg","Steven Fleming","Michael Goldstein","S Gregory Hays","Jean Hosty","Thomas Jeremiassen","Eric Kerwood","Karl Knechtel","Kenneth Malek","Jennifer Mayerowitz","Kevin McCoy","Richard Newman","Ben Pickering","John Policano","Suzanne Roski","Anthony Sasso","Matthew Schwartz","Angela Shortall","Andrew Silfen","Boris Steffen","William Sugden","Joel Waite","R Scott Williams","Richard Wright","Brian Ryniker","David Bart","Michael Lastowski","Denise Lorenzo","David Payne","Jose Monge Robertin","David Berliner"],"Title":["Executive Director","Former Executive Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Chairman","President","President Elect and AIRA Journal Publication Chairman","Secretary","Vice President Conferences","Vice President Puerto Rico","Treasurer"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[214869,79708,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[200000,73333,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[14869,6375,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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 in order to recognize professionals for their excellence in specialized services.","year":2020,"name":"ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS","phone":5418581665,"website":"www.aira.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"James M Lukenda","year_formation":1984,"state_legal_domicile":"VA","total_volunteers":50,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"221 Stewart Ave Ste 207, Medford, OR, 97501, USA","city":"Medford","state":"OR","country":"USA","zip_code":97501},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":37,"Number of independent voting members":37,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":928135,"Contributions":{"value":530859,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":530859,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":397181,"Total revenue":{"value":397181,"CIRA Exam Fees":331625,"CDBV Exam Fees":22150,"Book Sales":42865,"Advertising Fees":541},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":95,"Investment income total":95,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":836045,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":656504,"Current officers":273333,"Disqualified persons":0,"Other salaries and wages":346851,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":36320},"Other expenses":{"value":179541,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":17831,"Office expenses":0,"Information technology":5493,"Royalties":0,"Occupancy":77515,"Travel":7093,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1617,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50581,"CIRA Exams / Related Costs":37524,"CDBV Exams / Related Costs":1581,"Printing, Supplies and Postage":11461,"Book Expense":15},"All other expenses":19411},"Functional Expenses":{"value":null,"Program Service Expenses":39120,"Management And General Expenses":796925,"Fundraising Expenses":0}},"Assets":{"value":350778,"Non-interest bearing cash":202464,"Savings and temp cash investments":148314,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":10598,"Sum of Total Liabilities":0,"Accounts payable, accrued":10598,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":340180,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.04679173967908426,"percentile":0.4446807053724634},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09922047977934244,"percentile":0.6218756107746196},"Liabilities to Assets Ratio":{"score":0.030212841170198814,"percentile":0.42850190009389855},"Operating Reserve Ratio":{"score":0.4195683246715189,"percentile":0.21663114238765593},"Officer Compensation Ratio":{"score":0.3523458665502455,"percentile":0.1443888711712112},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5424796426953516,"percentile":0.43544864463382105}},"source_xml":"202131899349300703_public.xml"},{"Organization":{"value":null,"Person":["James Lukenda","Michael Stull","Lawrence Ahern III","Chuck Carroll","Kevin Clancy","Eric Danner","Stephen Darr","Leah Eisenberg","S Gregory Hays","Jean Hosty","Thomas Jeremiassen","Eric Kerwood","Karl Knechtel","Kenneth Malek","Jennifer Mayerowitz","Kevin McCoy","Richard Newman","Ben Pickering","Brian Ryniker","Suzanne Roski","Anthony Sasso","Matthew Schwartz","Angela Shortall","Andrew Silfen","Boris Steffen","William Sugden","Joel Waite","R Scott Williams","Richard Wright","Gregory Fox","Mychal Harrison","Robert Swartz","David Payne","David Bart","Michael Lastowski","Denise Lorenzo","Jose Monge Robertin","David Berliner"],"Title":["Executive Director","IT Professional & Education Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","President Elect","Chairman","President and AIRA Journal Publication Chairman","Secretary","Vice President Puerto Rico","Treasurer"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[262480,118145,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[220000,105375,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[42480,12770,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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 in order to recognize professionals for their excellence in specialized services.","year":2021,"name":"ASSOCIATION OF INSOLVENCY & RESTRUCTURING ADVISORS","phone":5418581665,"website":"www.aira.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"James M Lukenda","year_formation":1984,"state_legal_domicile":"VA","total_volunteers":50,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"221 Stewart Ave Ste 207, Medford, OR, 97501, USA","city":"Medford","state":"OR","country":"USA","zip_code":97501},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":38,"Number of independent voting members":38,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":792443,"Contributions":{"value":468310,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":468310,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":321412,"Total revenue":{"value":321412,"CIRA Exam Fees":296400,"CDBV Exam Fees":10475,"Book Sales":13000,"Advertising Fees":1537},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2721,"Investment income total":2721,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":725185,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":565306,"Current officers":325375,"Disqualified persons":0,"Other salaries and wages":206994,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":32937},"Other expenses":{"value":159879,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":25199,"Office expenses":0,"Information technology":8854,"Royalties":0,"Occupancy":68745,"Travel":10696,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4733,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24498,"CIRA Exams / Related Costs":14242,"CDBV Exams / Related Costs":652,"Printing Supplies and Postage":9480,"Book Expense":124},"All other expenses":17154},"Functional Expenses":{"value":null,"Program Service Expenses":15018,"Management And General Expenses":710167,"Fundraising Expenses":0}},"Assets":{"value":426657,"Non-interest bearing cash":177172,"Savings and temp cash investments":249485,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7770,"Sum of Total Liabilities":0,"Accounts payable, accrued":7770,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":418887,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.020709198342491915,"percentile":0.44342237761111064},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08487424332097072,"percentile":0.5961834878540048},"Liabilities to Assets Ratio":{"score":0.018211350100900723,"percentile":0.4637208246686102},"Operating Reserve Ratio":{"score":0.5883422850720851,"percentile":0.28669437068674053},"Officer Compensation Ratio":{"score":0.5248660686583424,"percentile":0.06456262054057856},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5381578437904677,"percentile":0.4231817842753245}},"source_xml":"202210989349300706_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["James M Lukenda","Michael Stull","David Payne","Jose Monge-Robertin","David Bart","Charles Carroll","Kevin Clancy","Eric Danner","Stephen Darr","Leah Eisenberg","Kenneth Enos","Mychal Harrison","S Gregory Hayes","Thomas Jeremiassen","Eric Kerwood","Karl Knechtel","Kevin McCoy","Jennifer Meyerowitz","Richard Newman","Brian Ryniker","Angela Shortall","Andrew Silfen","Robert Swartz","Scott Williams","Richard Wright","Katherine Catanese","Evan Hengel","Denise Lorenzo","Boris Steffen","Ira Herman"],"Title":["Executive Director","IT Professional Education Director","Director","Vice President - Puerto Rico Chapter","Board of Directors","Board of Directors","Board of Directors","President, Director","Board of Directors","Board of Directors","Secretary, Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Treasurer, Director","Board of Directors","Board of Directors","Board of Directors","Board of Directors","Chairperson, Director","President Elect, Director","Director"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[256688,135533,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[200000,117410,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[56688,18123,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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","year":2024,"name":"ASSOCIATION OF INSOLVENCY AND RESTRUCTURING ADVISORS","phone":5418581665,"website":"https://www.aira.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES M LUKENDA","year_formation":1984,"state_legal_domicile":"VA","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1314 CENTER DRIVE STE UNIT B132, MEDFORD, OR, 97501, USA","city":"MEDFORD","state":"OR","country":"USA","zip_code":97501},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":29,"Number of independent voting members":29,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":783114,"Contributions":{"value":529855,"Other contributions":3895,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":525960,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":249570,"Total revenue":{"value":249570,"CIRA Exam Fees":236175,"CDBV Exam Fees":13395},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3689,"Investment income total":3689,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":703378,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":549554,"Current officers":317410,"Disqualified persons":0,"Other salaries and wages":195025,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":37119},"Other expenses":{"value":153824,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1040,"Office expenses":29520,"Information technology":7636,"Royalties":0,"Occupancy":10998,"Travel":0,"Conferences and meetings":57853,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5103,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41674,"CIRA Exams/Related Costs":15263,"CDBV Exams/Related Costs":693,"Journal expenses":25718},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":15956,"Management And General Expenses":687422,"Fundraising Expenses":0}},"Assets":{"value":461674,"Non-interest bearing cash":204454,"Savings and temp cash investments":257220,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5892,"Sum of Total Liabilities":0,"Accounts payable, accrued":5892,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":455782,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.02268481527713406,"percentile":0.4435240830399652},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10181914765921692,"percentile":0.6263782489133689},"Liabilities to Assets Ratio":{"score":0.012762252151951377,"percentile":0.48511716016669043},"Operating Reserve Ratio":{"score":0.6563668468447975,"percentile":0.3125990373583921},"Officer Compensation Ratio":{"score":0.5576247764359988,"percentile":0.055875640461488796},"Program Expense Growth":{"score":-0.26765542108301843,"percentile":0.06940782398644045},"Revenue Growth":{"score":-0.0415744676826639,"percentile":0.23818966692619598},"Asset Growth":{"score":0.042344448381897375,"percentile":0.4967367354794612},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46431543276330717,"percentile":0.24038618641812037}},"source_xml":"202521669349300102_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}