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        <PersonNm>PROF ELIZABETH TASHIJAN</PersonNm>
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        <PersonNm>DAVID A WARFIELD</PersonNm>
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        <PersonNm>PEGGY HUNT</PersonNm>
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        <PersonNm>HON MARGARET M MANN</PersonNm>
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        <PersonNm>MARK SHINDERMAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CRAIG GOLDBLATT</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 3B:</FormAndLineReferenceDesc>
        <ExplanationTxt>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).</ExplanationTxt>
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        <ExplanationTxt>THE FOUNDATION SUPPORTS THE AMERICAN COLLEGE OF BANKRUPTCY (THE "COLLEGE") BY AWARDING GRANTS TO FUFILL THE CHARITABLE PURPOSES OF THE COLLEGE. ALL RECIPIENTS OF SUCH GRANTS ARE CHARITABLE 501(C)(3) ORGANIZATIONS.</ExplanationTxt>
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          <CityNm>AUGUSTA</CityNm>
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          <BusinessNameLine1Txt>DISTRICT 10 PRO BONO PROJECT INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>PO BOX 8382</AddressLine1Txt>
          <CityNm>BLOOMINGTON</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47407</ZIPCd>
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        <RecipientEIN>201113972</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CALIFORNIA WESTERN COMMUNITY LAW PROJECT</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>225 CEDAR STREET</AddressLine1Txt>
          <CityNm>SANDIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92101</ZIPCd>
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        <RecipientEIN>952944594</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MULTI-USER LICENSE FOR CHAPTER 7 SOFTWARE, AND TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ILLINOIS LEGAL AID ONLINE</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>120 S LA SALLE ST SUITE 900</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60603</ZIPCd>
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        <RecipientEIN>202917133</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>9200</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTH ALABAMA VOLUNTEER LAWYERS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>56 SAINT JOSEPH ST 312</AddressLine1Txt>
          <CityNm>MOBILE</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36602</ZIPCd>
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        <RecipientEIN>680550595</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>QLAW FOUNDATION OF WASHINGTON</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>101 YESLER WAY 300</AddressLine1Txt>
          <CityNm>SEATTLE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98104</ZIPCd>
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        <RecipientEIN>651253851</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONEJO FREE CLINIC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>80 EAST HILLCREST DR STE 102</AddressLine1Txt>
          <CityNm>THOUSAND OAKS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91360</ZIPCd>
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        <RecipientEIN>953177953</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PRO BONO RESOURCE CENTER OF MARYLAND</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>520 W FAYETTE STREET</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
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        <RecipientEIN>521664796</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RUTGERS UNIVERSITY SCHOOL OF LAW - NEWARK</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>123 WASHINGTON STREET</AddressLine1Txt>
          <CityNm>NEWARK</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07102</ZIPCd>
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        <RecipientEIN>226001086</RecipientEIN>
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        <CashGrantAmt>9000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VETERAN LEGAL SERVICES</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>225 FRIEND STREET SUITE 504</AddressLine1Txt>
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          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02114</ZIPCd>
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        <RecipientEIN>043212264</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DADE LEGAL AID</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>123 NW 1ST AVE</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33128</ZIPCd>
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        <RecipientEIN>135562265</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DC BAR PRO BONO CENTER</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1101 K STREET NW STE 200</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20005</ZIPCd>
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        <RecipientEIN>521574217</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF MIDDLE TENNESSEE AND THE CUMBERLANDS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1321 MURFREESBORO PIKE STE 400</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37217</ZIPCd>
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        <RecipientEIN>620800756</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF GREATER CINCINNATI</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>215 E NINTH STREET SUITE 200</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45202</ZIPCd>
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        <RecipientEIN>310536673</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF SAN DIEGO</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>110 SOUTH EUCLID AVE</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92114</ZIPCd>
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        <RecipientEIN>951869806</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL ASSISTANCE OF WESTERN NEW YORK</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>103 S BARRY ST</AddressLine1Txt>
          <CityNm>OLEAN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14760</ZIPCd>
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        <RecipientEIN>160955954</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES OF EASTERN MICHIGAN</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>436 SAGINAW ST STE 101</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48502</ZIPCd>
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        <RecipientEIN>381958131</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES LAW LINE OF VERMONT</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>274 N WINOOSKI AVENUE</AddressLine1Txt>
          <CityNm>BURLINGTON</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05401</ZIPCd>
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        <RecipientEIN>030349316</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HER JUSTICE</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>100 BOARDWAY 10TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10005</ZIPCd>
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        <RecipientEIN>133688519</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MARYLAND VOLUNTEER LAWYERS SERVICE</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>201 NORTH CHARLES ST STE 1400</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
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        <RecipientEIN>521225979</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MID-SHORE PRO BONO INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>8 S W ST</AddressLine1Txt>
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          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21601</ZIPCd>
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        <RecipientEIN>161779280</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1102 EAST CHEVY CHASE DR</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91205</ZIPCd>
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        <RecipientEIN>952408642</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC COUNSEL</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>610 SOUTH ARDMORE AVENUE</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90005</ZIPCd>
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        <RecipientEIN>237105149</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC LAW CENTER</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>601 CIVIC CENTER DRIVE WEST</AddressLine1Txt>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
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        <USAddress>
          <AddressLine1Txt>4129 MAIN STREET STE 101</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92501</ZIPCd>
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        <RecipientEIN>953739865</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
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        <USAddress>
          <AddressLine1Txt>1200 FIFTH AVE SUITE 700</AddressLine1Txt>
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          <ZIPCd>98101</ZIPCd>
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        <RecipientEIN>912061723</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE PRO BONO PROJECT</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>615 BARONNE STREET SUITE 203</AddressLine1Txt>
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          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70113</ZIPCd>
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        <RecipientEIN>721194167</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYER PROJECT OF BOSTON BAR ASSOCIATION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>99 CHAUNCEY STREET SUITE 400</AddressLine1Txt>
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        <RecipientEIN>222486215</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYERS FOR JUSTICE INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>100 MULBERRY STREET FOUR GATEWAY</AddressLine1Txt>
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          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07102</ZIPCd>
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        <RecipientEIN>300528128</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYERS NETWORK</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>600 NICOLLET MALL STE 390A</AddressLine1Txt>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55402</ZIPCd>
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        <RecipientEIN>410988459</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BROOKLYN VOLUNTEER LAWYERS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>44 COURT ST 1206</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11201</ZIPCd>
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        <RecipientEIN>113155182</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONNECTICUT VETERANS LEGAL CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>114 BOSTON POST RD</AddressLine1Txt>
          <CityNm>WEST HAVEN</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>65160</ZIPCd>
        </USAddress>
        <RecipientEIN>270963659</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF ARKANSAS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1200 WEST WALNUT S SUITE 3101</AddressLine1Txt>
          <CityNm>ROGERS</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72756</ZIPCd>
        </USAddress>
        <RecipientEIN>710439977</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF CENTRAL VIRGINIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>101 WEST BROAD STREET</AddressLine1Txt>
          <CityNm>RICHMOND</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23220</ZIPCd>
        </USAddress>
        <RecipientEIN>540900644</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF PALM BEACH COUNTY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>423 FERN STREET SUITE 200</AddressLine1Txt>
          <CityNm>WEST PALM BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33401</ZIPCd>
        </USAddress>
        <RecipientEIN>596046994</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CAPITAL PRO BONO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1860 HOWE AVE STE 130</AddressLine1Txt>
          <CityNm>SACRAMENTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95825</ZIPCd>
        </USAddress>
        <RecipientEIN>943023082</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID OF NEBRASKA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>209 SOUTH 19TH ST STE 200</AddressLine1Txt>
          <CityNm>OMAHA</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68102</ZIPCd>
        </USAddress>
        <RecipientEIN>470483506</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ABA FUND FOR JUSTICE AND EDUCATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>321 N CLARK STREET</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60654</ZIPCd>
        </USAddress>
        <RecipientEIN>366110299</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>8000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>STATEWIDE LEGAL SERVICES OF CON</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1290 SILAS DEAN HIGHWAY STE 3A</AddressLine1Txt>
          <CityNm>WETHERSFIELD</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>06109</ZIPCd>
        </USAddress>
        <RecipientEIN>061445097</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GREATER BOSTON LEGAL SERVICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>197 FRIEND STREET</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02114</ZIPCd>
        </USAddress>
        <RecipientEIN>042103907</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>STEP UP TO JUSTICE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>320 N COMMERCE PARK LOOP 100</AddressLine1Txt>
          <CityNm>THOUSAND OAKS</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85745</ZIPCd>
        </USAddress>
        <RecipientEIN>813776452</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CREDIT ABUSE RESISTANCE EDUCATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2 STATE STREET</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14614</ZIPCd>
        </USAddress>
        <RecipientEIN>260395883</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>45</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTEES ARE REQUIRED TO SUBMIT A REPORT. A PRO BONO COMMITTEE SCREENS APPLICATIONS, MAKES GRANTS, AND MONITORS REPORTS FROM GRANTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONTRACTS WITH ARMSTRONG &amp; ASSOCIATES INTERNATIONAL, INC. TO PROVIDE MANAGEMENT, WEBSITE, CLERICAL AND FINANCE SUPPORT OF THE ORGANIZATION, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS OVERSEES ARMSTRONG &amp; ASSOCIATES INTERNATIONAL INC.'S PERFORMANCE UNDER THE CONTRACT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION UPDATED ITS BYLAWS IN 2021. THE SIGNIFICANT CHANGES THAT WERE MADE WERE TO UPDATE THE QUALIFICATIONS OF BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN COLLEGE OF BANKRUPTCY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 249</AddressLine1Txt>
          <CityNm>STANARDSVILLE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22973</ZIPCd>
        </USAddress>
        <EIN>521759771</EIN>
        <PrimaryActivitiesTxt>TO PROMOTE EXCELLENCE IN THE FIELD OF BANKRUPTCY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>VA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(6)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
