2024-07-09T17:24:50-05:00 2023-08-31 991856619 GRANT THORNTON ADVISORS LLC 1000 WILSON BOULEVARD SUITE 1500 ARLINGTON VA 22209 990 2022-09-01 463099736 INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION RETIREE WELFARE BENEFIT PLAN INTE 2104441710 5815 CALLAGHAN RD 101 SAN ANTONIO TX 78228 JUVENTINO GUERRA DIRECTOR 2104441710 2024-07-09 1 JUVENTINO GUERRA XXX-XX-XXXX 0 MARY TORRETTA P00847851 7038477500 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MR JUVENTINO GUERRA 5815 CALLAGHAN RD 101 SAN ANTONIO TX 78228 1285324 0 X N/A X 2013 TX TO PROVIDE ADDITIONAL HEALTH PREMIUM REIMBURSEMENT OPTIONS TO ELIGIBLE RETIREES OF THE SPONSORING EMPLOYER, INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION. 2 2 0 2 0 0 0 0 0 0 110387 71407 0 0 110387 71407 0 0 37206 54726 0 0 0 0 0 25958 23430 63164 78156 47223 -6749 2435600 2509456 0 0 2435600 2509456 TO PROVIDE ADDITIONAL HEALTH INSURANCE PREMIUM REIMBURSEMENT OPTIONS TO ELIGIBLE RETIREES OF THE QUALIFYING EMPLOYER, INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION. 0 0 THE FILING ORGANIZATION PROVIDES HEALTH INSURANCE PREMIUM REIMBURSEMENT OPTIONS TO ELIGIBLE RETIREES OF THE QUALIFYING EMPLOYER, INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X CELINA MORENO JD 2104441710 5815 CALLAGHAN ROAD SUITE 101 SAN ANTONIO TX 78228 MR JUVENTINO GUERRA BOARD MEMBER 0.50 1.00 X 0 0 0 DR SALLY ANDRADE BOARD MEMBER 0.50 1.00 X 0 0 0 TIAA-CREF TRUST COMPANY FSB TRUSTEE 1.00 0.00 X 15103 0 0 15103 0 0 0 0 0 0 0 43290 43290 1242034 1213917 28117 28117 28117 71407 0 0 71407 54726 8470 14960 78156 27287 30270 2408313 2479186 2435600 2509456 0 0 X 2435600 2509456 2435600 2509456 2435600 2509456 -6749 80605 0 X 0 1 X 1 0 0 X 152012 80605 80605 71407 0 71407 78156 0 78156 0 78156 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT COULD BE CHALLENGED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE, THE PLAN DIRECTORS AND SPONSORS HAVE ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAVE CONCLUDED THAT AS OF AUGUST 31,2023 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN MAY BE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. AS OF AUGUST 31,2023, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES BEGIN WITH AUGUST 31,2020. FORM 990, PART VI, SECTION A, LINE 8B DOCUMENTATION OF MEETINGS BY COMMITTEES NO CONTEMPORANEOUS DOCUMENTATION WAS KEPT FOR MEETINGS BY COMMITTEES BECAUSE THE INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION RETIREE WELFARE BENEFIT PLAN DOES NOT HAVE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS DESCRIPTION OF THE 990 BOARD OF DIRECTORS REVIEW PROCESS - IDRA'S VEBA ANNUAL FORM 990 UNDERGOES A NUMBER OF INTERNAL AND EXTERNAL REVIEWS. THE RETURN IS PREPARED BY THE ORGANIZATION'S BUSINESS OFFICE MANAGER. IN PREPARING THIS RETURN, THE BUSINESS MANAGER RELIES ON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, WHICH ARE PREPARED BY THE INDEPENDENT OUTSIDE AUDITORS. THE RETURN IS THEN REVIEWED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM AND THE ORGANIZATION'S PRESIDENT. THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICY INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION RETIREE WELFARE BENEFIT PLAN FOLLOWS THE CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION POLICIES OF THE PLAN SPONSOR, INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION. ITS CONFLICT OF INTEREST NARRATIVE IS AS FOLLOWS: METHODS OF MONITORING & ENFORCEMENT OF COMPLIANCE. IDRA HAS AN ESTABLISHED CONFLICT OF INTEREST POLICY THAT IS APPLICABLE TO ALL OFFICERS, DIRECTORS, AND EMPLOYEES. THE ORGANIZATION IMPLEMENTS, MONITORS, AND ENFORCES THE POLICY THROUGH ANNUAL DISCLOSURE, WHISTLEBLOWERS AND OTHER PERIODIC REPORTING PROCESSES. OFFICERS, DIRECTORS AND SENIOR MANAGERS MUST REPORT ANNUALLY ANY EXISTING FAMILY OR BUSINESS RELATIONSHIPS WITH IDRA, OTHER EMPLOYEES AND CERTAIN THIRD-PARTIES, INCLUDING SIGNIIFCANT VENDORS, CONTRACTORS, OR OTHERS WITH MATERIAL BUSINESS OR FINANCIAL RELATIONSHIPS WITH THE ORGANIZATION. EACH YEAR, ALL OFFICERS, DIRECTORS, AND EMPLOYEES MUST ACKNOWLEDGE IN WRITING THAT THEY HAVE READ AND AGREE TO COMPLY WITH IDRA'S CONFLICT OF INTEREST POLICY. CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED BY BOARD MEMBERS AND ALL STAFF AND KEPT AS ORGANIZATIONAL RECORDS BY THE EXECUTIVE ASSISTANT AND AVAILABLE ANNUALLY FOR REVIEW BY THE INDEPENDENT AUDITOR AND THE FULL BOARD. MANAGEMENT AND THE BOARD OF DIRECTORS HAVE ESTABLISHED MECHANISMS TO OPERATE, MONITOR AND ENFORCE THE POLICY TO ENSURE THAT NO OFFICER, DIRECTOR OR EMPLOYEE WITH DECISION-MAKING CAPACITY CAN PARTICIPATE IN DELIBERATIONS OR DECISIONS INVOLVING MATTERS IN WHICH CONFLICT ARE FOUND TO EXIST. IN ALL CASES THESE MATTERS ARE SUBJECT TO REVIEW, APPEAL AND FINAL DECISION BY THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE FILING ORGANIZATION IS A VEBA SET UP TO SERVE RETIREES OF THE SPONSORING ORGANIZATION, INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION. AS SUCH, THE VEBA ITSELF HAS NO EMPLOYEES OR REQUIRED COMPENSATION POLICIES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABILITY INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION RETIREE WELFARE BENEFIT PLAN PROCESS FOR MAKING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CONFLICT OF INTEREST DISCLOSURE FORMS ARE KEPT AS ORGANIZATIONAL RECORDS BY THE EXECUTIVE ASSISTANT AND AVAILABLE ANNUALLY FOR REVIEW BY THE INDEPENDENT AUDITOR AND THE FULL BOARD. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL DATA AND CERTAIN TAX FILINGS (DETERMINATION LETTER AND FORMS 990) AVAILABLE FOR INSPECTION BY THE GENERAL PUBLIC UPON REQUEST. INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION 5815 CALLAGHAN RD STE 101 SAN ANTONIO TX 78228 741804539 EDUCATION TX 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0