Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 87-2448854 • 501(c)4 • Farmington, UT
Profile
To promote social welfare within the meaning of section 501(c)(4) of the internal revenue code of 1986, as amended, including but not limited to protecting the retirement security of the american public through education and advocacy related to individual retirement accounts and other tax-exempt personal savings vehicles. Irra initially advocated and lobbied at the federal level for legislation supporting owners and providers of alternative investment vehicles.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Down$50,053
Down $16,817 (-25%) from 2022
Liabilities
Down$46,367
Down $30,569 (-40%) from 2022
Net Assets
Up$3,686
Up $13,752 (+137%) from 2022
Revenue
Down$60,000
Down $235,010 (-80%) from 2022
Expenses
Down$40,825
Down $170,079 (-81%) from 2022
Net Income
Down$19,175
Down $64,931 (-77%) from 2022
Most recent year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.50 | $0.46 | $0.04 | $0.60 | $0.41 | $0.19 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.67 | $0.77 | $0.10 | $2.95 | $2.11 | $0.84 |
| 2021Detailed filing. Detailed filing data is available for this year. | $2.17 | $3.11 | $0.94 | $6.37 | $7.31 | $0.94 |
To promote social welfare within the meaning of section 501(c)(4) of the internal revenue code of 1986, as amended, including but not limited to protecting the retirement security of the american public through education and advocacy related to individual retirement accounts and other tax-exempt personal savings vehicles. Irra initially advocated and lobbied at the federal level for legislation supporting owners and providers of alternative investment vehicles.
| Description | Grants | Expenses |
|---|---|---|
| ADVOCACY AND LOBBYING - SINCE THE ASSOCIATION ONLY BEGAN IN SEPTEMBER 2021, ADVOCACY AND LOBBYING WERE THE PRIMARY PROGRAMS IN 2023. LOBBYING EFFORTS WERE DIRECTED AT KEY PROVISIONS IN THE BUILD BACK BETTER LEGISLATION TO ENSURE ALTERNATIVE INVESTMENTS WERE NOT NEGATIVELY IMPACTED BY THE LEGISLATION. | $0 | $172 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOANNE DUNNE | Treasurer And Secretary | - | $22,550 | - | $22,550 |
| HOWARD KAPLAN | President Until June 2023 | - | $7,500 | - | $7,500 |
| JASON HELQUIST | Chairman | - | $0 | - | - |
| BRAD SCAFE | Board Member | - | $0 | - | - |
| DANIEL GLEICH | Board Member | - | $0 | - | - |
| MAT SORENSEN | Board Member Until April 2023 | - | $0 | - | - |
| ADAM BERGMAN | Board Member Until April 2023 | - | $0 | - | - |
| GARY HIRSCH | Board Member Until December 2023 | - | $0 | - | - |
| ANTHONY CIMINO | Board Member Until May 2023 | - | $0 | - | - |
“Description: dues & subscriptions. Amount: 1,042. Description: insurance. Amount: 2,825. Description: bank charges & fees. Amount: 180. Description: taxes & filing fees. Amount: 72. Description: website development. Amount: 172. Total to form 990-ez, line 16: 4,291.”
“Description: prior year adjustment. Amount: -5,423.”
“Description: accounts receivable. Beg. Of year amount: 10. End of year amount: 30,000. Description: prepaid expense. Beg. Of year amount: 8,238. End of year amount: 0.”
“Description: accounts payable and accrued expenses. Beg. Of year amount: 76,936. End of year amount: 46,367.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOANNE DUNNE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2023615946 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5816 3RD STREET S |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ARLINGTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 22204 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 58622 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 20053 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 19175 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5434 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 66870 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 50053 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60000 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 60000 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NameChangeInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -10066 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 3686 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -10066 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 3686 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1050 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.75 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 22550 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 7500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOANNE DUNNE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | HOWARD KAPLAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JASON HELQUIST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRAD SCAFE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DANIEL GLEICH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MAT SORENSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ADAM BERGMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | GARY HIRSCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | ANTHONY CIMINO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER AND SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT UNTIL JUNE 2023 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER UNTIL APRIL 2023 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER UNTIL APRIL 2023 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | BOARD MEMBER UNTIL DECEMBER 2023 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | BOARD MEMBER UNTIL MAY 2023 |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8248 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 30000 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -5423 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4291 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE SOCIAL WELFARE WITHIN THE MEANING OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, INCLUDING BUT NOT LIMITED TO PROTECTING THE RETIREMENT SECURITY OF THE AMERICAN PUBLIC THROUGH EDUCATION AND ADVOCACY RELATED TO INDIVIDUAL RETIREMENT ACCOUNTS AND OTHER TAX-EXEMPT PERSONAL SAVINGS VEHICLES. IRRA INITIALLY ADVOCATED AND LOBBIED AT THE FEDERAL LEVEL FOR LEGISLATION SUPPORTING OWNERS AND PROVIDERS OF ALTERNATIVE INVESTMENT VEHICLES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ADVOCACY AND LOBBYING - SINCE THE ASSOCIATION ONLY BEGAN IN SEPTEMBER 2021, ADVOCACY AND LOBBYING WERE THE PRIMARY PROGRAMS IN 2023. LOBBYING EFFORTS WERE DIRECTED AT KEY PROVISIONS IN THE BUILD BACK BETTER LEGISLATION TO ENSURE ALTERNATIVE INVESTMENTS WERE NOT NEGATIVELY IMPACTED BY THE LEGISLATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 172 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 30050 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 76936 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 46367 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 40825 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 172 |
| IRS990EZ/TotalRevenueAmt | 0 | 60000 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 1,042. DESCRIPTION: INSURANCE. AMOUNT: 2,825. DESCRIPTION: BANK CHARGES & FEES. AMOUNT: 180. DESCRIPTION: TAXES & FILING FEES. AMOUNT: 72. DESCRIPTION: WEBSITE DEVELOPMENT. AMOUNT: 172. TOTAL TO FORM 990-EZ, LINE 16: 4,291. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PRIOR YEAR ADJUSTMENT. AMOUNT: -5,423. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 10. END OF YEAR AMOUNT: 30,000. DESCRIPTION: PREPAID EXPENSE. BEG. OF YEAR AMOUNT: 8,238. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 76,936. END OF YEAR AMOUNT: 46,367. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON HELQUIST |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7032248860 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INDIVIDUAL RETIREMENT RIGHTS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INDI |
| ReturnHeader/Filer/EIN | 0 | 872448854 |
| ReturnHeader/Filer/PhoneNum | 0 | 7032248860 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 410 N UNION AVE SUITE 220 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FARMINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 84025 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521853933 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JM&M |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10500 LITTLE PATUXENT PARKWAY SUITE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt | 0 | 770 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21044 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4108840220 |
| ReturnHeader/ReturnTs | 0 | 2024-10-07T16:35:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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