2025-07-14T14:21:46-05:00 2024-08-31 991856619 GRANT THORNTON ADVISORS LLC 1000 WILSON BOULEVARD SUITE 1500 ARLINGTON VA 22209 990 2023-09-01 741804539 INTERCULTURAL DEVELOPMENT RESEARCH ASSOCIATION INTE 2104441710 5815 CALLAGHAN ROAD 101 SAN ANTONIO TX 78228 CELINA MORENO JD PRESIDENT & CEO 2104441710 2025-07-14 1 0 MARY TORRETTA P00847851 7038477500 2023 2025-03-06 01:10:19Z CELINA MORENO JD 5815 CALLAGHAN ROAD 101 SAN ANTONIO TX 78228 9871539 0 X WWW.IDRA.ORG X 1974 TX IDRA IS AN INDEPENDENT, NON-PROFIT ORGANIZATION DEDICATED TO STRENGTHENING PUBLIC SCHOOLS TO WORK FOR ALL STUDENTS. FOUNDED ON PRINCIPLES OF ENSURING EQUALITY OF EDUCATIONAL OPPORTUNITY FOR EVERY STUDENT, IDRA WORKS WITH OTHERS TO CREATE SELF-RENEWING SCHOOLS. 9 9 27 0 0 0 3556356 3998140 281293 277371 392457 890493 0 -110293 4230106 5055711 94530 97940 0 0 3251174 3002015 0 0 131815 1524501 1400935 4870205 4500890 -640099 554821 16608519 17923778 144076 84565 16464443 17839213 X SEE SCHEDULE OIDRA IS AN INDEPENDENT, NON-PROFIT ORGANIZATION THAT IS DEDICATED TO STRENGTHENING PUBLIC SCHOOLS TO WORK FOR ALL STUDENTS. FOUNDED ON PRINCIPLES OF ENSURING EQUALITY OF EDUCATIONAL OPPORTUNITY FOR EVERY STUDENT, IDRA WORKS WITH OTHERS TO CREATE SELF-RENEWING SCHOOLS. 0 0 930029 57940 0 THE DEVELOPMENT FUND PROVIDES RESOURCES FOR MISSION-CRITICAL AND PRIORITY PROGRAM SERVICES NOT SUPPORTED BY EXTERNAL FUNDING AND FOR THE DEVELOPMENT OF NEW PROGRAMS. FOR EXAMPLE, THE DEVELOPMENT FUND FACILITATES THE EXTERNAL DISSEMINATION OF KNOWLEDGE ABOUT THE BEST TEACHING PRACTICES IN CLASSROOMS WITH DIVERSE STUDENTS, THE CREATION OF MATERIALS THAT SPECIFICALLY ADDRESS THE NEEDS OF TRADITIONALLY UNDERPERFORMING STUDENTS, AND RESEARCH ON SCHOOL FINANCE AND OTHER INDICATORS TIED TO THE QUALITY OF EDUCATION THAT ALL STUDENTS RECEIVE. THE EDUCATIONAL SERVICES THIS FUND SUPPORTS HAVE A DIRECT IMPACT ON FAMILIES AND EDUCATORS. 875070 0 0 THE YOUTH LEADERSHIP NOW PROGRAM IS A FEDERALLY FUNDED PROGRAM THAT PARTNERS WITH EDUCATION SERVICE (ESC), REGION 19, THE IN EL PASO, TEXAS AREA TO IMPLEMENT THE PROGRAM IN 12 SCHOOLS IN TEXAS AND NEW MEXICO. YLN IS AN IN-SCHOOL PROGRAM WHERE EIGHTH GRADE "HIGH NEED" STUDENTS TUTOR KINDERGARTEN AND FIRST GRADE STUDENTS. THE PROJECT INTEGRATES IDRA'S INTERGENERATIONAL FAMILY LEADERSHIP IN EDUCATION MODEL, EDUCATION CAFE, TO ENGAGE FAMILIES AND YLN TUTORS IN SERVICE PROJECTS. 791224 0 0 VISIONCODERS IS A FEDERAL PROGRAM THAT IMPLEMENTS A NEW EIGHTH GRADE COMPUTER SCIENCE COURSE BEING DEVELOPED BY IDRA AND BEXAR COUNTY SCHOOL DISTRICTS. IN THIS COURSE, MIDDLE SCHOOL STUDENTS WHO ARE IN AT-RISK SITUATIONS WILL BECOME SOFTWARE DESIGNERS WHO CREATE EDUCATIONAL GAMES FOR PRE-KINDERGARTEN THROUGH SECOND GRADE STUDENTS IN THEIR COMMUNITIES. VISIONCODERS ALSO INTEGRATES FOCUSED TEACHER TRAINING THROUGH RIGOROUS PROFESSIONAL DEVELOPMENT. PARTICIPATING SCHOOL DISTRICTS INCLUDE EDGEWOOD, HARLANDALE, SAN ANTONIO AND SOUTH SAN ANTONIO ISD'S. 1329436 40000 277371 EPF II - THE GRANT, WHICH IS FUNDED BY THE KRESGE FOUNDATION, SUPPORTS IDRA'S EFFORTS TO BUILD CAPACITY AND SUSTAINABILITY FOR AN EDUCATION POLICY FELLOWSHIP FOR EARLY AND MID-CAREER PROFESSIONALS TO ENGAGE IN STATE-LEVEL ADVOCACY CONCERNING ISSUES AROUND BUILDING AND EXPANDING COLLEGE PATHWAYS. DSEC - THE DEFENSE STEM EDUCATION CONSORTIUM (DSEC) NAMED THE ALAMO STEM ECOSYSTEM (ASE) AS ONE OF FOUR STEM EDUCATION HUBS IN THE UNITED STATES, IDRA CO-LEADS SAN ANTONIO'S ASE, WHICH BRINGS TOGETHER EDUCATORS, COMMUNITY LEADERS AND INDUSTRY PARTNERS TO EXPAND OPPORTUNITIES FOR K-16 STUDENTS. THROUGH THIS PARTNERSHIP, THE ALAMO STEM HUB WILL PROVIDE AND SCALE UP MEANINGFUL STEM ACTIVITIES FOR UNDERPERFORMING STUDENTS ACROSS SAN ANTONIO AND PROVIDE STUDENTS AND EDUCATORS WITH EXPOSURE TO EDUCATIONAL AND WORKFORCE DEVELOPMENT OPPORTUNITIES AS WELL AS AWARENESS ABOUT CAREER OPPORTUNITIES IN STEM FIELDS. CGEST - UNDER THE LEADERSHIP OF IDRA AS PART OF THE DEPARTMENT OF DEFENSE STEM EDUCATION CONSORTIUM , THE CGEST PROGRAM PROVIDED PROFESSIONAL DEVELOPMENT TO ENHANCE EXCELLENCE AND OPPORTUNITY IN STEM EDUCATION. THE PROGRAM AIMED TO RECRUIT 40 TO 48 EDUCATORS FOR PROFESSIONAL DEVELOPMENT ACROSS ALL FACETS OF STEM EDUCATION. THIS INITIATIVE INCLUDED TWO MAIN SESSIONS FEATURING IN-PERSON BOOT CAMPS AT ARIZONA STATE UNIVERSITY AND MORGAN STATE UNIVERSITY. THESE SESSIONS WERE DEDICATED TO THE DEVELOPMENT AND IMPLEMENTATION OF STEM ACTION PLANS. ADDITIONALLY, PARTICIPANTS HAD THE OPPORTUNITY TO EARN A MICRO CREDENTIAL, FURTHER VALIDATING THEIR EXPERTISE AND COMMITMENT OF FOSTERING STEM EDUCATIONAL ENVIRONMENTS. NEXTGEN - U.S. DEPARTMENT OF AGRICULTURE (USDA) NEXTGEN PROJECT. IDRA WAS AWARDED A GRANT BY THE USDA OVER FIVE YEARS TO SERVE AS THE META-EVALUATOR FOR THE NATIONAL INSTITUTE OF FOOD AND AGRICULTURE'S (NIFA) "FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS PROGRAM" (NEXTGEN). THE NEXTGEN PROGRAM'S FOCUS ON INVESTMENT IN INSTITUTIONS OF HIGHER EDUCATION SUPPORTS EFFORTS TO BUILD AND SUSTAIN THE NEXT GENERATION OF FOOD, AGRICULTURE, NATURAL RESOURCES, AND HUMAN SCIENCES WORKFORCE BY PROVIDING STUDENT SCHOLARSHIP SUPPORT, MEANINGFUL PAID INTERNSHIPS, FELLOWSHIPS, AND JOB OPPORTUNITY MATCHING. AMB - THIS AMB GRANT, FUNDED BY THE METHODIST HEALTHCARE MINISTRIES, IMPLEMENTS THE IDRA DIGITAL AMBASSADORS PROGRAM IN THE RIO GRANDE VALLEY (RGV). THE PROGRAM IS A COMMUNITY-BASED PROGRAM THAT AIMS TO EMPOWER RGV COMMUNITIES THROUGH YOUTH-LED TECHNOLOGY TRAINING. THE PROGRAM ALSO SEEKS TO BRIDGE THE DIGITAL DIVIDE BY TRANSFORMING STUDENTS INTO LEADERS AND TECHNOLOGY TRAINERS FOR THEIR LOCAL COMMUNITIES. IDRA'S INNOVATIVE PROGRAM IS STRUCTURED IN THREE PIVOTAL PHASES: RESEARCH OF COMMUNITY TECHNOLOGY TRAINING NEEDS, MASTERY OF THOSE SKILLS, AND COMMUNITY TRAINING. INITIALLY, PARTICIPATING STUDENTS WILL ENGAGE IN COMPREHENSIVE PARTICIPATORY ACTION RESEARCH TO IDENTIFY THE MOST PRESSING TECHNOLOGY NEEDS WITHIN THEIR COMMUNITY. TXP - THIS GRANT, FUNDED BY THE VALLEY BAPTIST LEGACY FOUNDATION, IMPLEMENTS THE IDRA YOUTH TECHXPERTS AND DIGITAL AMBASSADORS PROGRAMS IN THE RIO GRANDE VALLEY. TECHXPERTS IS A SCHOOL-BASED, COMPREHENSIVE STUDENT-LED IT HELP DESK INITIATIVE DESIGNED TO PREPARE STUDENTS FOR THE DEMANDS OF THE MODERN INFORMATION TECHNOLOGY (IT) LANDSCAPE. THE PROGRAM ENGAGES "AT-RISK" STUDENTS AS CAMPUS LEADERS, BUILDS THEIR STEM IDENTITY, AND INCREASES THE PROBABILITY THEY WILL COMPLETE THE STEM ENDORSEMENT IN HIGH SCHOOL. THE PROGRAM SEEKS TO IMPROVE THE LOW PARTICIPATION RATES OF STUDENTS IN IT FIELDS. SB17 - THIS GRANT, FUNDED BY THE GREATER TEXAS FOUNDATION, SEEKS TO CONDUCT ACTIONABLE RESEARCH ON THE IMPACT ON COLLEGE-GOING STUDENTS OF TEXAS SB 17 AND THE RECENT SUPREME COURT DECISION CONCERNING AFFIRMATIVE ACTION IN HIGHER EDUCATION. THE 2023 TEXAS LEGISLATURE PASSED SENATE BILL 17, AND THE UNITED STATES SUPREME COURT MADE IT MORE DIFFICULT FOR COLLEGES TO CONSIDER RACE IN ADMISSIONS. IDRA SEEKS TO EXPLORE THE IMPACT OF THOSE LAWS ON HIGH SCHOOL STUDENTS ACCESS TO COLLEGE AND THE OPPORTUNITES FOR COLLEGE ADMISSIONS, FINANCIAL AID, AND STUDENT SUPPORT IN TEXAS HIGHER EDUCATION INSTITUTIONS. SPECIFICALLY, IDRA PROPOSES TO RESEARCH HOW THESE NEW POLICIES IMPACT HIGH SCHOOL STUDENTS PERCEPTIONS OF COLLEGE ACCESS AND QUALITY IN TEXAS, INCLUDING THE IMPACT ON THEIR DECISION TO APPLY AND ATTEND COLLEGE IN TEXAS; STUDENT SUCCESS PROGRAMS FOR HISTORICALLY UNDERPERFORMING STUDENTS; AND ADMISSION AND FINANCIAL AID OPPORTUNITIES FOR THOSE STUDENTS. GCEJ - THIS GRANT, FUNDED BY THE AMALGAMATED FOUNDATION, SUPPORTS THE WORK OF THE GEORGIA COALITION FOR EDUCATION JUSTICE (GCEJ) WHICH IS LED BY IDRA. THE GOAL IS TO BROADEN AND MAKE MORE AUTHENTIC THE EDUCATION POLICYMAKING LANDSCAPE BY CENTERING THE VOICES OF THOSE MOSTLY DIRECTLY IMPACTED BY POLICY. GCEJ ENGAGES AND SUPPORTS STUDENTS, PARENTS, EDUCATORS, AND COMMUNITY MEMBERS TO ADVOCATE POLICIES THAT SECURE AN EQUITABLE, INCLUSIVE, AND HIGH-QUALITY PUBLIC EDUCATION FOR EVERY STUDENT IN GEORGIA. GCEJ FOCUSES ON FOUR MAIN ISSUE AREAS: 1.) HIGH-QUALITY CURRICULUM AND EDUCATIONAL PRACTICE; 2) SCHOOL SAFETY AND FAIR SCHOOL DISCIPLINE; 3) OPPORTUNITY AND ACCESS FOR MULTILINGUAL AND IMMIGRANT STUDENTS; AND 4) EXPANDED COLLEGE ACCESS. GRA - THIS IS A GENERAL OPERATING SUPPORT GRANT FROM THE WILLIAM AND FLORA HEWLETT FOUNDATION. 1329436 40000 277371 3925759 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 64 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X CELINA MORENO JD - IDRA 2104441710 5815 CALLAGHAN ROAD SUITE 101 SAN ANTONIO TX 78228 MR OTHON MEDINA BOARD MEMBER (THRU 04/2024) 1.00 0.00 X 0 0 0 DR DENA KEELING BOARD MEMBER 1.00 0.00 X 0 0 0 MR DAVID BENSON VICE CHAIR 1.00 0.00 X X 576 0 0 DR GREGORY C HUTCHINGS BOARD MEMBER 1.00 0.00 X 0 0 0 DR MAX CASTILLO BOARD MEMBER 1.00 0.00 X 0 0 0 MR JUVENTINO GUERRA BOARD CHAIR 1.00 0.50 X X 0 0 0 DR SALLY ANDRADE BOARD SECRETARY 1.00 0.50 X X 518 0 0 MS MARISA BONO BOARD MEMBER 1.00 0.00 X 0 0 0 DR RICARDO FERNANDEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MR LEO ZUNIGA BOARD MEMBER (THRU 10/2023) 1.00 0.00 X 597 0 0 DR HEATHER HARDING BOARD MEMBER (AS OF 04/2024) 1.00 0.00 X 0 0 0 DR MARIA ROBLEDO MONTECEL PRESIDENT EMERITA 32.00 0.00 X 188208 0 20312 CELINA MORENO JD PRESIDENT & CEO 50.00 0.50 X 280998 0 38734 MORGAN CRAVEN JD NAT DIR POLICY, ADVOCACY, COMM ENGAG 40.00 0.00 X 149740 0 40014 MS PAIGE DUGGINS JD CHIEF LEGAL ANALYST 40.00 0.00 X 131893 0 25196 MR HECTOR BOJORQUEZ DIR. OF OPER. & EDUC.PRACTICE 40.00 0.00 X 113566 0 16774 MR REYMUNDO FLORES BUSINESS OFFICE MANAGER 40.00 0.00 X 114003 0 29502 CHRISTIE GOODMAN DIRECTOR OF COMMUNICATIONS 40.00 0.00 X 113506 0 29502 1093605 0 200034 8 0 1 0 ABT ASSOCIATES INC 6130 EXECUTIVE BOULEVARD ROCKVILLE MD 20852 PROGRAM EVALUATION SERVICES 171902 1 122578 2948220 927342 3998140 TRAINING & TECHNICAL ASSISTANCE 611430 234449 234449 TECHNOLOGY SERVICES REVENUE 611710 31283 31283 MATERIALS 611710 11639 11639 277371 406555 406555 5141099 4657161 483938 483938 483938 48374 122578 158667 -110293 -110293 5055711 277371 0 780200 29040 29040 68900 68900 473794 166745 245639 61410 1935112 1846370 57917 30825 117479 97833 15178 4468 304547 270599 25771 8177 171083 148918 16799 5366 11831 11831 43846 21356 22490 62886 62886 268773 268509 264 87707 77795 5838 4074 147213 134536 9438 3239 105596 95880 7320 2396 184762 168449 9361 6952 17068 17068 27638 6763 20875 EDUCATION SERVICES 367498 367498 PRINTING & PUBLICATIONS 56989 49364 3275 4350 POSTAGE EXPENSE 17697 15419 1720 558 1431 1431 4500890 3925759 443316 131815 3433 4038 10150303 10819516 594126 255482 62500 8775 48763 18218 170838 154119 32287 16719 5572369 6662714 144738 138316 16608519 17923778 144076 84565 144076 84565 X 16015796 17054605 448647 784608 16464443 17839213 16608519 17923778 554821 819949 0 X 0 1 X 1 1 1 X 3150681 3760947 4381636 3556356 3998140 18847760 3150681 3760947 4381636 3556356 3998140 18847760 1625691 17222069 373559 314860 347561 396359 406555 1838894 48374 48374 20735028 1514026 0.83060 0.85270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500 16447 16947 3953128 3970075 348504 87126 0 0 349889 394474 386686 348504 1479553 2219330 12310 4419 60880 16947 94556 87472 98619 96672 87126 369889 554834 832 69 1557 500 2958 170838 154119 16719 16719 X 6465894 819949 494453 1314402 5151492 62886 -158667 -95781 5055711 5091124 494453 494453 4596671 62886 -158667 -95781 4500890 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT COULD BE CHALLENGED BY THE INTERNAL REVENUE SERVICE. THE BOARD AND MANAGEMENT HAVE ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAVE CONCLUDED THAT AS OF AUGUST 31,2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION MAY BE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. AS OF AUGUST 31,2024, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES BEGIN WITH AUGUST 31,2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: INDIRECT COST REVENUE RECLASSIFICATION: $494,453 PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FUNDRAISING EXPENSES: ($158,667) PART XII, LINE 2D - OTHER ADJUSTMENTS: INDIRECT COST RECLASSIFICATION: $494,453 PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FUNDRAISING EXPENSES: ($158,667) GALA 170952 122578 48374 38360 60810 59497 170952 122578 48374 38360 60810 59497 158667 -110293 1 ODESSA ISD 802 N SAM HOUSTON TX 79761 752862209 501(C)(3) 0 12000 FMV COMPUTERS EDUCATION PROGRAMS SOUTH SAN ANTONIO ISD 1450 GILLETE BLVD SAN ANTONIO TX 78224 263921221 501(C)(3) 0 10080 FMV COMPUTERS EDUCATION PROGRAMS CLINT ISD 14521 HORIZON BLVD EL PASO TX 79928 100466749 501(C)(3) 0 6960 FMV COMPUTERS EDUCATION PROGRAMS 3 0 YOUTH ADVISORY BOARD STIPEND 5 9000 DSEC STIPENDS 10 12000 CGEST STIPENDS 8 28000 JAC FELLOWS 1 15000 COMPUTER DONATIONS 10 2400 FMV COMPUTERS MAS STIPENDS 11 2500 PART I, LINE 2: IDRA COLLABORATES WITH NON-PROFITS AND OTHER ENTITIES IN GEORGIA AND TEXAS. BEFORE MAKING ANY GRANT, IDRA CONDUCTS DUE DILIGENCE ON THE GRANTEE INCLUDING REVIEW OF THE SCOPE OF WORK. TO ENSURE THAT THE GRANTS ARE USED EXCLUSIVELY FOR AUTHORIZED PURPOSES, IDRA MONITORS THE USE OF FUNDS BY REQUIRING GRANTEES TO PROVIDE REPORTS INCLUDING RECEIPTS, DESCRIBING THEIR PROGRESS EXPENDITURE OF FUNDS AND MAY REQUIRE ANNUAL FINANCIAL AUDITED STATEMENTS. IDRA RESERVES THE RIGHT TO VERIFY THE INFORMATION CONTAINED IN THESE REPORTS THROUGH ON-SITE OR VIRTUAL OBSERVATION OF THE GRANTEE, WHICH MAY OCCUR AT IDRA'S DISCRETION. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 CELINA MORENO JD PRESIDENT & CEO 272777 0 0 0 8221 0 14698 0 24036 0 319732 0 0 0 DR MARIA ROBLEDO MONTECEL PRESIDENT EMERITA 180419 0 0 0 7789 0 8992 0 11320 0 208520 0 0 0 MORGAN CRAVEN JD NAT DIR POLICY, ADVOCACY, COMM ENGAG 149456 0 0 0 284 0 8179 0 31835 0 189754 0 0 0 MS PAIGE DUGGINS JD CHIEF LEGAL ANALYST 131676 0 0 0 217 0 7235 0 17961 0 157089 0 0 0 PART I, LINE 1A IN 2023, MEMBERS OF IDRA'S BOARD OF DIRECTORS WERE PERMITTED TO BRING A COMPANION TO THE ORGANIZATION'S BOARD MEETING. FOUR DIRECTORS AVAILED THEMSELVES OF THE OPTION. THE VALUE OF THE COMPANION TRAVEL IS REPORTED AS COMPENSATION TO THESE DIRECTORS (EACH OF WHO RECEIVED NO OTHER COMPENSATION FROM IDRA) ON PART VII COLUMN (D) AND (E) OF IDRA'S 2023 FORM 990. ONE BOARD MEMBER EXCEEDED THE REPORTING THRESHOLD OF $600, AS PER SECTION 6041 (A) OF THE CODE AND THUS THE BENEFIT WAS REPORTED ON FORM 1099. PART I, LINE 3 WITH REGARDS TO EXECUTIVE COMPENSATION, THE FULL BOARD OF DIRECTORS REGULARLY REVIEWS RELEVANT COMPARABILITY DATA, DISCUSSES THAT DATA AND CONTEMPORANEOUSLY DOCUMENTS THEIR DECISIONS SURROUNDING EXECUTIVE COMPENSATION. A CONTRACT IS NEGOTIATED AND APPROVED IN CONJUNCTION WITH THE COMPENSATION REVIEW WHEREBY THE BOARD HAS SET TARGETS AND OBJECTIVES FOR THE PRESIDENT & CEO RELATED TO THE ORGANIZATION'S CONTINUED GROWTH AND SUCCESS. THE BOARD MEETS TO DISCUSS HOW THOSE TARGETS AND OBJECTIVES ARE BEING MET AND AN APPROPRIATE COMPENSATION DETERMINATION IS MADE. FORM 990, PART VI, SECTION B, LINE 11B 990 REVIEW PROCESS DESCRIPTION OF THE 990 BOARD OF DIRECTORS REVIEW PROCESS - IDRA'S 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 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 DESCRIPTION OF CONFLICT OF INTEREST POLICY 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, WHISTLE-BLOWER AND OTHER PERIODIC REPORTING PROCESSES. OFFICERS, DIRECTORS AND SENIOR MANAGERS MUST REPORT ANNUALLY ANY EXISTING FAMILY OR BUSINESS WITH IDRA, OTHER EMPLOYEES AND CERTAIN THIRD-PARTIES, INCLUDING SIGNIFICANT VENDORS, CONTRACTORS, OR OTHERS WITH MATERIAL BUSINESS OR FINANCIAL RELATIONSHIP 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. CONFLICTS 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 CONFLICTS 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 15A COMPENSATION DETERMINATION PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND KEY EMPLOYEES. IN DETERMINING THE COMPENSATION OF ITS PRESIDENT, IDRA CONSIDERS COMPARABILITY DATA GATHERED FROM FORMS 990 OF COMPARABLE ORGANIZATIONS ALONG WITH COMPENSATION STUDIES CONDUCTED BY INDEPENDENT THIRD-PARTY COMPENSATION CONSULTANTS. FINAL REVIEW, DELIBERATION, AND DETERMINATION ARE CONTEMPORANEOUSLY DOCUMENTED AND ARE MADE BY ALL INDEPENDENT VOTING MEMBERS OF THE BOARD OF DIRECTORS. THIS PROCESS WAS LAST UNDERTAKEN FOR THE PRESIDENT IN 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABILITY PROCESS FOR MAKING IDRA'S GOVERNING DOCUMENTS, CONFLICTS 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. IDRA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL DATA AND CERTAIN TAX FILINGS (IDRA DETERMINATION LETTER, FORM 990 AND FORM 1023 APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE) AVAILABLE FOR INSPECTION BY THE GENERAL PUBLIC UPON REQUEST. IDRA RETIREE WELFARE BENEFIT PLAN 5815 CALLAGHAN RD STE 101 SAN ANTONIO TX 78228 463099736 BENEFITS TX 501(C)(9) IDRA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0