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AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION (EIN 01-0656156)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-07-26
IRS object ID
202322079349300232
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-07-26T11:14:01-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521853933PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JM&MBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110500 LITTLE PATUXENT PARKWAY SUITEAddressLine1Txt
Address Line2770AddressLine2Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010656156EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCYBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone4349396005PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREBECCA A ROOFPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4349396005PhoneNum
Signature2023-07-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstREBECCAPersonFirstNm
Person LastROOFPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMEENA BISHNOIPreparerPersonNm
PTINP01480769PTIN
Phone4108840220PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerREBECCA A ROOFPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$923,726GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AMERCOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY.ActivityOrMissionDesc
Voting Members Governing Body29VotingMembersGoverningBodyCnt
Voting Members Independent29VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers38TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$651,633PYContributionsGrantsAmt
CY Contributions Grants$710,456CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$83,471PYInvestmentIncomeAmt
CY Investment Income$40,913CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$735,104PYTotalRevenueAmt
CY Total Revenue$751,369CYTotalRevenueAmt
PY Grants And Similar Paid$456,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$464,087CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$59,723PYOtherExpensesAmt
CY Other Expenses$77,486CYOtherExpensesAmt
PY Total Expenses$515,923PYTotalExpensesAmt
CY Total Expenses$541,573CYTotalExpensesAmt
PY Revenues Less Expenses$219,181PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$209,796CYRevenuesLessExpensesAmt
Total Assets BOY$2,480,558TotalAssetsBOYAmt
Total Assets EOY$2,392,232TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,480,558NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,392,232NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$464,087ExpenseAmt
Grant$464,087GrantAmt
DescTHE FOUNDATION'S MISSIONS, WHICH ARE FOCUSED IN THE AREAS OF BANKRUPTCY AND INSOLVENCY, INCLUDE: SPONSORSHIP AND ENCOURAGEMENT OF LEGAL RESEARCH, PUBLICATIONS AND FORUMS; ESTABLISHMENT OF SCHOLARSHIPS, PROVIDING FOR THE COLLECTION AND MAINTENANCE OF DATA AND DOCUMENTS FOR SCHOLARLY RESEARCH; AND FOSTERING THE INSTITUTION AND MAINTENANCE OF LEGAL AID FACILITIES FOR THE INDIGENT.Desc
Total Program Service Expenses$464,087TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members29GoverningBodyVotingMembersCnt
Independent Voting Member29IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ARMSTRONG AND ASSOCIATES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4349396001PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANDARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MELISSA S KIBLER
PRESIDENT UNTIL MARCH0.305.00Yes (X)Yes (X)$0$0$0
CHARLES A BECKHAM JR
PRESIDENT AS OF MARCH0.301.00Yes (X)Yes (X)$0$0$0
PAUL HARNER CHAIR UNTIL
MARCH, THEN PAST CHAIR0.501.00Yes (X)Yes (X)$0$0$0
JAN HAYDEN VICE CHAIR UNTIL
MARCH, THEN CHAIR0.301.00Yes (X)Yes (X)$0$0$0
ERIC W LAM
SECRETARY UNTIL MARCH0.50Yes (X)Yes (X)$0$0$0
REBECCA A ROOF
TREASURER0.50Yes (X)Yes (X)$0$0$0
VINCENT E LAZAR DIRECTOR
UNTIL MARCH, THEN VICE CHAIR0.30Yes (X)Yes (X)$0$0$0
LISA M SCHWEITZER DIRECTOR UNTIL
MARCH, THEN SECRETARY0.30Yes (X)Yes (X)$0$0$0
KENNETH H ECKSTEIN
DIRECTOR0.30Yes (X)$0$0$0
J SCOTT VICTOR
DIRECTOR0.30Yes (X)$0$0$0
RICHARD L WASSERMAN
DIRECTOR0.301.00Yes (X)$0$0$0
WILLIAM WALLANDER
DIRECTOR0.30Yes (X)$0$0$0
JEANNE P DARCEY
DIRECTOR0.30Yes (X)$0$0$0
PROF ELIZABETH TASHIJAN
DIRECTOR0.301.00Yes (X)$0$0$0
DAVID A WARFIELD
DIRECTOR0.301.00Yes (X)$0$0$0
PEGGY HUNT
DIRECTOR0.30Yes (X)$0$0$0
HON MARGARET M MANN
DIRECTOR0.30Yes (X)$0$0$0
MARK SHINDERMAN
DIRECTOR0.30Yes (X)$0$0$0
E FRANK CHILDRESS JR
DIRECTOR0.30Yes (X)$0$0$0
JAY M GOFFMAN
DIRECTOR0.30Yes (X)$0$0$0
CECILY A DUMAS
DIRECTOR0.30Yes (X)$0$0$0
ISABEL C BALBOA
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
STEVEN N BERGER
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
MARJORIE KAUFMAN
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
CORALI LOPEZ-CASTRO
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
JULIO E MENDOZA
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
PATRICK J NASH
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
JUDY A O'NEILL
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
LYNN LEWIS TAVENNER
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
ROBERT J ROSENBERG SENIOR
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
SHEILA T SMITH SENIOR
DIRECTOR AS OF MARCH0.30Yes (X)$0$0$0
RUSSELL M BLAIN
DIRECTOR UNTIL MARCH0.30Yes (X)$0$0$0
HON JANET E BOSTWICK
DIRECTOR UNTIL MARCH0.30Yes (X)$0$0$0
NORMAN L PERNICK
DIRECTOR UNTIL MARCH0.301.00Yes (X)$0$0$0
HON JUDITH WIZMUR
DIRECTOR UNTIL MARCH0.30Yes (X)$0$0$0
GUY DAVIS
DIRECTOR UNTIL MARCH0.30Yes (X)$0$0$0
ROZANNE M GIUNTA
DIRECTOR UNTIL MARCH0.30Yes (X)$0$0$0
RICHARD CARMODY SENIOR
DIRECTOR UNTIL MARCH0.30Yes (X)$0$0$0
SHARI BEDKER
EXECUTIVE DIRECTOR0.5020.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$235,600RelatedOrganizationsAmt
All Other Contributions$474,856AllOtherContributionsAmt
Noncash Contributions$996NoncashContributionsAmt
Total Contributions$710,456TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,961TotalRevenueColumnAmt
Exclusion$40,961ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$172,309SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$172,357SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$48SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$48TotalRevenueColumnAmt
Exclusion-$48ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$751,369TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$40,913ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$464,087TotalAmt
Program Services$464,087ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$31,500TotalAmt
Management And General$31,500ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,500TotalAmt
Management And General$14,500ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,570TotalAmt
Management And General$9,570ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,173TotalAmt
Management And General$9,173ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,884TotalAmt
Management And General$1,884ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,192TotalAmt
Management And General$3,192ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescLICENSESDesc
Total$7,667TotalAmt
Management And General$7,667ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$541,573TotalAmt
Program Services$464,087ProgramServicesAmt
Management And General$77,486ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$367,868BOYAmt
EOY$332,271EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$62,874BOYAmt
EOY$288,557EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$500EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$6,556EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,039,816BOYAmt
EOY$1,764,348EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,480,558BOYAmt
EOY$2,392,232EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,480,558BOYAmt
EOY$2,392,232EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,480,558BOYAmt
EOY$2,392,232EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,480,558BOYAmt
EOY$2,392,232EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$209,796ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$298,122NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCYBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN521759771EIN
Organization Type10OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$464,087SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$464,087SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C456Yes (1)SupportedOrgSectionC456Ind
Supported Org QualifiedYes (1)SupportedOrgQualifiedInd
Suprt Exclusively Sec170c2 BYes (1)SuprtExclusivelySec170c2BInd
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 3B:A REVIEW WAS PERFORMED OF REVENUE FOR THE PAST 5 YEARS TO COMFIRM THAT AMERICAN COLLEGE OF BANKRUPCY, THE SUPPORTED ORGANIZATION, SATISFIES THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2).
PART IV, SECTION A, LINE 3C:THE FOUNDATION SUPPORTS THE AMERICAN COLLEGE OF BANKRUPTCY (THE "COLLEGE") BY AWARDING GRANTS TO FULFILL THE CHARITABLE PURPOSES OF THE COLLEGE. ALL RECIPIENTS OF SUCH GRANTS ARE CHARITABLE 501(C)(3) ORGANIZATIONS.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$443,677TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$298,122NetUnrealizedGainsInvstAmt
Revenue Not Reported-$298,122RevenueNotReportedAmt
Revenue Subtotal$741,799RevenueSubtotalAmt
Investment Expenses Not Incld$9,570InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$9,570RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$751,369TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$532,003TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$532,003ExpensesSubtotalAmt
Investment Expenses Not Incld2$9,570InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$9,570ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$541,573TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (45 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
ALAMEDA COUNTY BAR ASSOCIATION VOLUNTEER LEGAL SERVICES CORPORATION
1000 BROADWAY 290OAKLANDCA94607941256277501(C)(3)$10,000$0FOR PRO BONO BANKRUPTCY SERVICES THROUGH THE OFFERING OF THREE LEGAL CLINICS: BANKRUPTCY CHAPTER 7 CLINIC, BANKRUPTCY FORM COMPLETION CLINIC, AND BANKRUPTCY POST-FILING CLINIC.
LEGAL AID ASSOCIATION OF CALIFORNIA
350 FRANK H OGAWA PLAZA 701OAKLANDCA94612330042690501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CONSUMER BANKRUPTCY ASSISTANCE
718 ARCH STREETPHILADELPHIAPA19106232694116501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CALIFORNIA WESTERN COMMUNITY LAW PROJECT
225 CEDAR STREETSANDIEGOCA92101952944594501(C)(3)$10,000$0MULTI-USER LICENSE FOR CHAPTER 7 SOFTWARE, AND TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
SOUTH ALABAMA VOLUNTEER LAWYERS
56 SAINT JOSEPH ST 312MOBILEAL36602680550595501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CONEJO FREE CLINIC
80 EAST HILLCREST DR STE 102THOUSAND OAKSCA91360953177953501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PRO BONO RESOURCE CENTER OF MARYLAND
520 W FAYETTE STREETBALTIMOREMD21201521664796501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VETERAN LEGAL SERVICES
225 FRIEND STREET SUITE 504BOSTONMA02114043212264501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
DADE LEGAL AID
123 NW 1ST AVEMIAMIFL33128135562265501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
DC BAR PRO BONO CENTER
1101 K STREET NW STE 200WASHINGTONDC20005521574217501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SOCIETY OF GREATER CINCINNATI
215 E NINTH STREET SUITE 200CINCINNATIOH45202310536673501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SOCIETY OF SAN DIEGO
110 SOUTH EUCLID AVESAN DIEGOCA92114951869806501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL ASSISTANCE OF WESTERN NEW YORK
103 S BARRY STOLEANNY14760160955954501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL SERVICES OF EASTERN MICHIGAN
436 SAGINAW ST STE 101FLINTMI48502381958131501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
HER JUSTICE
100 BROADWAY 10TH FLOORNEW YORKNY10005133688519501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
MARYLAND VOLUNTEER LAWYERS SERVICE
201 NORTH CHARLES ST STE 1400BALTIMOREMD21201521225979501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
MID-SHORE PRO BONO INC
8 S W STEASTONMD21601161779280501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY
1102 EAST CHEVY CHASE DRGLENDALECA91205952408642501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PUBLIC COUNSEL
610 SOUTH ARDMORE AVENUELOS ANGELESCA90005237105149501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PUBLIC LAW CENTER
601 CIVIC CENTER DRIVE WESTSANTA ANACA92701953709253501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PUBLIC SERVICE LAW CORPORATION
4129 MAIN STREET STE 101RIVERSIDECA92501953739865501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
THE PRO BONO PROJECT
615 BARONNE STREET SUITE 203NEW ORLEANSLA70113721194167501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VOLUNTEER LAWYER PROJECT OF BOSTON BAR ASSOCIATION
99 CHAUNCEY STREET SUITE 400BOSTONMA02111222486215501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VOLUNTEER LAWYERS FOR JUSTICE INC
100 MULBERRY STREET FOUR GATEWAYNEWARKNJ07102300528128501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.CENTER 6TH FLOOR
VOLUNTEER LAWYERS NETWORK
600 NICOLLET MALL STE 390AMINNEAPOLISMN55402410988459501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
BROOKLYN BAR ASSOCIATION
44 COURT ST 1206BROOKLYNNY11201113155182501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CAMPBELL UNIVERSITY INC
PO BOX 97BUIES CREEKNC27506560529940501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
OHIO STATE LEGAL SERVICES ASSOCIATION
1108 CITY PARK AVENUE NO 200COLUMBUSOH43206310718185501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
UTAH LEGAL SERVICES INC
205 NORTH 400 WESTSALT LAKE CITYUT84103870298910501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
SJ QUINNEY COLLEGE OF LAW
201 SOUTH PRESIDENTS CIRCLE 411SALT LAKE CITYUT84112876000525501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
NATIONAL CONSUMER BANKRUPTY RIGHTS CENTER
1501 THE ALAMEDA STE 200SAN JOSECA95126273191132501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL SERVICES NYC
40 WORTH STREETNEW YORKNY10013132600199501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
ACCESS JUSTICE BROOKLYN
44 COURT ST 1206BROOKLYNNY11201113155182501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CITY BAR JUSTICE CENTER
42 WEST 44TH STREETNEW YORKNY10036136003018501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SOCIETY OF CLEVELAND
1223 WSEST SIXTH STREETCLEVELANDOH44113340866026501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
INNER BANKS LEGAL SERVICES
130A E 2ND STREET STE 102WASHINGTONDC27889822117036501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PRO SE BANKRUPTCY ASSISTANCE PROJECT
300 PARK STREET STE 285BIRMINGHAMMI48009273308364501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
DEI FEDERAL BAR ASSOCIATION EASTERN DISTRICT OF MICHIGAN CHAPTER
27777 FRANKLIN SUITE 2500SOUTHFIELDMI48034382162022501(C)(6)$7,500$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
DENVER BAR FOUNDATION
1290 BROADWAY NO 1700DENVERCO80203742554415501(C)(3)$9,500$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PEOPLE'S LEGAL AID - UTAH
645 S 200 ESALT LAKE CITYUT84111850931523501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
TAMPA BAY BANKRUPTCY BAR ASSOCIATION INC
PO BOX 2405TAMPAFL33601592891164501(C)(6)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
EMERGENCY LEGAL RESPONDERS
2253 COLUMBUS STREET UNIT 110NEW ORLEANSLA70119823334639501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SERVICES OF VERMONT
264 NORTH WINOOSKI AVENUEBURLINGTONVT05401030219366501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
NASHVILLE CONFLICT RESOLUTION CENTER
4732 W LONGDALE DRIVENASHVILLETN37211621828238501(C)(3)$10,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
INNOVATION FOR JUSTICE
1201 E SPEEDWAY BLVDTUCSONAZ85721866037148501(C)(3)$15,000$0TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
FieldValueIRS element (for citing)
Total501c3 Org43Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTEES ARE REQUIRED TO SUBMIT A REPORT. A PRO BONO COMMITTEE SCREENS APPLICATIONS, MAKES GRANTS, AND MONITORS REPORTS FROM GRANTEES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION CONTRACTS WITH ARMSTRONG & ASSOCIATES INTERNATIONAL, INC. TO PROVIDE MANAGEMENT, WEBSITE, CLERICAL AND FINANCE SUPPORT OF THE ORGANIZATION, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR, SHARI BEDKER, FOR $43,500. THE BOARD OF DIRECTORS OVERSEES ARMSTRONG & ASSOCIATES INTERNATIONAL INC.'S PERFORMANCE UNDER THE CONTRACT.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS FIRST REVIEWED BY THE TREASURER. ONCE IT HAS BEEN REVIEWED, IT IS DISTRIBUTED TO THE FULL BOARD BEFORE BEING FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CDIRECTORS AND OFFICERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE ORGANIZATION'S EXECUTIVE DIRECTOR FOLLOWS UP FOR COMPLIANCE AND COMPLETION.
FORM 990, PART VI, SECTION C, LINE 19THE FOUNDATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
PART VII, LINE 2C:THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
EIN521759771EIN
Primary ActivitiesTO PROMOTE EXCELLENCE IN THE FIELD OF BANKRUPTCY.PrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd