AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION (EIN 01-0656156)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-06-09
- IRS object ID
- 202541609349300414
- Schema version
- 2024v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-09T08:41:05-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521853933 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JM&M | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10500 LITTLE PATUXENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 770 | AddressLine2Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21044 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010656156 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COLLEGE OF BANKRUPTCY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4349396005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111B S GOVERNORS AVE PMB 20335 | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19904 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARJORIE KAUFMAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4349396005 | PhoneNum |
| Signature | 2025-06-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MEENA BISHNOI | PreparerPersonNm |
| PTIN | P01480769 | PTIN |
| Phone | 4108840220 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | MARJORIE KAUFMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111B S GOVERNORS AVE PMB 20335 | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19904 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,279,103 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AMERCOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 37 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $739,826 | PYContributionsGrantsAmt |
| CY Contributions Grants | $778,528 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $81,298 | PYInvestmentIncomeAmt |
| CY Investment Income | $329,492 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $2,377 | CYOtherRevenueAmt |
| PY Total Revenue | $821,124 | PYTotalRevenueAmt |
| CY Total Revenue | $1,110,397 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $618,486 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $718,391 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $75,058 | PYOtherExpensesAmt |
| CY Other Expenses | $95,189 | CYOtherExpensesAmt |
| PY Total Expenses | $693,544 | PYTotalExpensesAmt |
| CY Total Expenses | $813,580 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $127,580 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $296,817 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,797,100 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,110,544 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,757,100 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,110,544 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $718,391 | ExpenseAmt |
| Grant | $718,391 | GrantAmt |
| Desc | THE FOUNDATION'S MISSIONS, WHICH ARE FOCUSED IN THE AREAS OF BANKRUPTCY AND INSOLVENCY, ARE SPONSORSHIP AND ENCOURAGEMENT OF LEGAL RESEARCH, PUBLICATIONS AND FORUMS; ESTABLISHMENT OF SCHOLARSHIPS; PROVISION OF THE COLLECTION AND MAINTENANCE OF DATA AND DOCUMENTS FOR SCHOLARLY RESEARCH; AND PROMOTION OF THE INSTITUTION AND MAINTENANCE OF LEGAL AID FACILITIES FOR THE INDIGENT. | Desc |
| Total Program Service Expenses | $718,391 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYNX ASSOCIATION MANAGEMENT LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4349396005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111B S GOVERNORS AVE PMB 20335 | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19904 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| CHARLES A BECKHAM JR | |||||||
| PRESIDENT UNTIL MARCH | 0.30 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICIA REDMOND | |||||||
| PRESIDENT AS OF MARCH | 0.30 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAN HAYDEN | |||||||
| CHAIR | 0.30 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VINCENT E LAZAR | |||||||
| VICE CHAIR | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LISA M SCHWEITZER | |||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REBECCA A ROOF | |||||||
| TREASURER UNTIL MARCH | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARJORIE KAUFMAN DIRECTOR | |||||||
| UNTIL MARCH, THEN TREASURER | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVEN N BERGER | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| MARK SHINDERMAN | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| JAY M GOFFMAN | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| JULIO E MENDOZA | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| LYNN LEWIS TAVENNER | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| LEYZA F BLANCO | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| JAY BENDER | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| KATHRYN A COLEMAN | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL R JOHNSON | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| DWAYNE MURRAY | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT WOLFSON | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| HON JOHN HOFFMAN | |||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE E DEVINE | |||||||
| DIRECTOR AS OF MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| LAURA DAVIS JONES | |||||||
| DIRECTOR AS OF MARCH | 0.30 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WARREN A USITANE | |||||||
| DIRECTOR AS OF MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| TRAVIS TORRENCE | |||||||
| DIRECTOR AS OF MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| JULIE B TEICHER | |||||||
| DIRECTOR AS OF MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| FELICIA PERLMAN | |||||||
| DIRECTOR AS OF MARCH | 0.30 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLINE A RECKLER | |||||||
| DIRECTOR AS OF MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| ERIC L JOHNSON | |||||||
| DIRECTOR AS OF MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER M CANDON | |||||||
| DIRECTOR AS OF MARCH | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| ISABEL C BALBOA | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| J SCOTT VICTOR | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM WALLANDER | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| PROF ELIZABETH TASHIJAN | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID A WARFIELD | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| E FRANK CHILDRESS JR | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK J NASH | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| NORMAN L PERNICK | |||||||
| DIRECTOR UNTIL MARCH | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT J ROSENBERG SR | |||||||
| SENIOR DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | ||
| SHARI BEDKER | |||||||
| EXECUTIVE DIRECTOR UNTIL JUNE | 0.50 | 20.00 | Yes (X) | $0 | $0 | $0 | |
| ALEXANDRA CC SCHNAPP | |||||||
| EXECUTIVE DIRECTOR AS OF JULY | 0.50 | 20.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $256,700 | RelatedOrganizationsAmt |
| All Other Contributions | $521,828 | AllOtherContributionsAmt |
| Total Contributions | $778,528 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $135,012 | TotalRevenueColumnAmt |
| Exclusion | $135,012 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $363,186 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $168,706 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $194,480 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $194,480 | TotalRevenueColumnAmt |
| Exclusion | $194,480 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC. REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,377 | TotalRevenueColumnAmt |
| Exclusion | $2,377 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,377 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,110,397 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $331,869 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,391 | TotalAmt |
| Program Services | $718,391 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,500 | TotalAmt |
| Management And General | $46,500 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,950 | TotalAmt |
| Management And General | $20,950 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,700 | TotalAmt |
| Management And General | $12,700 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,758 | TotalAmt |
| Management And General | $11,758 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,256 | TotalAmt |
| Management And General | $3,256 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LICENSES | Desc |
| Total | $25 | TotalAmt |
| Management And General | $25 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $813,580 | TotalAmt |
| Program Services | $718,391 | ProgramServicesAmt |
| Management And General | $95,189 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,399 | BOYAmt |
| EOY | $376,036 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,884 | BOYAmt |
| EOY | $123,860 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,750 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,611 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,202,206 | BOYAmt |
| EOY | $2,606,648 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,250 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,797,100 | BOYAmt |
| EOY | $3,110,544 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,000 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,000 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,757,100 | BOYAmt |
| EOY | $3,110,544 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,757,100 | BOYAmt |
| EOY | $3,110,544 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,797,100 | BOYAmt |
| EOY | $3,110,544 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $296,817 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$28,373 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $85,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COLLEGE OF BANKRUPTCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521759771 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $718,391 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $718,391 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | Yes (1) | SupportedOrgSectionC456Ind |
| Supported Org Qualified | Yes (1) | SupportedOrgQualifiedInd |
| Suprt Exclusively Sec170c2 B | Yes (1) | SuprtExclusivelySec170c2BInd |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,154,324 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$28,373 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $85,000 | OtherRevenueAmt |
| Revenue Not Reported | $56,627 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,097,697 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $12,700 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $12,700 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,110,397 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $800,880 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $800,880 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $12,700 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $12,700 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $813,580 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION BELIEVES THAT 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 WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEEDED TO BE RECORDED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REFUND OF PRIOR YEAR GRANTS 85,000. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (53 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| LEGAL AID ASSOCIATION OF CALIFORNIA | |||||||||
| 1832 SECOND ST STE 105 | BERKELEY | CA | 94710 | 330042690 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| CONSUMER BANKRUPTCY ASSISTANCE | |||||||||
| 718 ARCH STREET STE 300N | PHILADELPHIA | PA | 19106 | 232694116 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| CALIFORNIA WESTERN SCHOOL OF LAW | |||||||||
| 225 CEDAR STREET | SAN DIEGO | CA | 92101 | 952944594 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| SOUTH ALABAMA VOLUNTEER LAWYERS | |||||||||
| 56 SAINT JOSEPH ST 312 | MOBILE | AL | 36602 | 680550595 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| CONEJO FREE CLINIC | |||||||||
| 80 EAST HILLCREST DR STE 102 | THOUSAND OAKS | CA | 91360 | 953177953 | 501(C)(3) | $14,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| PRO BONO RESOURCE CENTER OF MARYLAND | |||||||||
| 1500 UNION AVE STE 2400 | BALTIMORE | MD | 21211 | 521664796 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| VETERANS LEGAL SERVICES | |||||||||
| 180 CANAL STREET STE 401 | BOSTON | MA | 02114 | 043212264 | 501(C)(3) | $27,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| DADE LEGAL AID | |||||||||
| 28 W FLAGLER ST STE 608 | MIAMI | FL | 33130 | 923599151 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| DC BAR PRO BONO CENTER | |||||||||
| 901 4TH ST NW | WASHINGTON | DC | 20001 | 521574217 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID SOCIETY OF GREATER CINCINNATI | |||||||||
| 215 E NINTH STREET SUITE 200 | CINCINNATI | OH | 45202 | 310536673 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID SOCIETY OF SAN DIEGO | |||||||||
| 110 SOUTH EUCLID AVE | SAN DIEGO | CA | 92114 | 951869806 | 501(C)(3) | $9,700 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL SERVICES OF EASTERN MICHIGAN | |||||||||
| 436 SOUTH SAGINAW ST STE 101 | FLINT | MI | 48502 | 381958131 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL SERVICES LAW LINE OF VERMONT | |||||||||
| 274 N WINOOSKI AVENUE | BURLINGTON | VT | 05401 | 030349316 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| SHORE LEGAL ACCESS INC | |||||||||
| 499 IDLEWILD AVE STE 102 | EASTON | MD | 21601 | 161779280 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY | |||||||||
| 1102 EAST CHEVY CHASE DR | GLENDALE | CA | 91205 | 952408642 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| PUBLIC COUNSEL | |||||||||
| 610 SOUTH ARDMORE AVENUE | LOS ANGELES | CA | 90005 | 237105149 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| PUBLIC LAW CENTER | |||||||||
| 601 CIVIC CENTER DRIVE WEST | SANTA ANA | CA | 92701 | 953709253 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| RIVERSIDE LEGAL AID | |||||||||
| 4129 MAIN STREET STE 101 | RIVERSIDE | CA | 92501 | 953739865 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| CENTS | |||||||||
| 1002 AURORA AVE N STE 36 PMB 215 | SEATTLE | WA | 98133 | 912061723 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| THE PRO BONO PROJECT | |||||||||
| 935 GRAVIER ST STE 1340 | NEW ORLEANS | LA | 70112 | 721194167 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| VOLUNTEER LAWYERS PROJECT OF BOSTON BAR ASSOCIATION | |||||||||
| 7 WINTHROP SQUARE 2ND FLOOR | BOSTON | MA | 02110 | 222486215 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| VOLUNTEER LAWYERS FOR JUSTICE INC | |||||||||
| PO BOX 32040 | NEWARK | NJ | 07102 | 300528128 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| VOLUNTEER LAWYERS NETWORK | |||||||||
| 600 NICOLLET MALL STE 390A | MINNEAPOLIS | MN | 55402 | 410988459 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| NATIONAL CONSUMER BANKRUPTY RIGHTS CENTER | |||||||||
| 586 N 1ST STREET STE 202 | SAN JOSE | CA | 95112 | 273191132 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL SERVICES NYC | |||||||||
| 40 WORTH ST SUITE 606 | NEW YORK | NY | 10013 | 132600199 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| ACCESS JUSTICE BROOKLYN | |||||||||
| 44 COURT ST 1206 | BROOKLYN | NY | 11201 | 113155182 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| CITY BAR JUSTICE CENTER | |||||||||
| 42 WEST 44TH STREET | NEW YORK | NY | 10036 | 136003018 | 501(C)(3) | $22,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID SOCIETY OF CLEVELAND | |||||||||
| 1223 WEST SIXTH STREET | CLEVELAND | OH | 44113 | 340866026 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| PRO SE BANKRUPTCY ASSISTANCE PROJECT | |||||||||
| 2 LONE PINE ROAD | BLOOMFIELD HILLS | MI | 48304 | 273308364 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| FEDERAL BAR ASSOCIATION EASTERN DISTRICT OF MICHIGAN CHAPTER | |||||||||
| PO BOX 5249 | NORTHVILLE | MI | 48167 | 382162022 | 501(C)(6) | $11,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| EMERGENCY LEGAL RESPONDERS | |||||||||
| 2533 COLUMBUS STREET UNIT 110 | NEW ORLEANS | LA | 70119 | 823334639 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| NASHVILLE CONFLICT RESOLUTION CENTER | |||||||||
| 50 VANTAGE WAY STE 250 | NASHVILLE | TN | 37228 | 621828238 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| SOUTHEAST LOUISIANA LEGAL SERVICES | |||||||||
| PO DRAWER 2867 | HAMMOND | LA | 70404 | 720877422 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL ACCESS ALAMEDA | |||||||||
| 548 MARKET STREET PMB 22692 | SAN FRANCISCO | CA | 94104 | 942963695 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| NEVADA LEGAL SERVICES INC | |||||||||
| 701 E BRIDGER AVE STE 700 | LAS VEGAS | NV | 89101 | 880176914 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| PARACHUTE CREDIT COUNSELING INC | |||||||||
| 40 GARDENVILLE PKWY SUITE 300 | W SENECA | NY | 14224 | 160909583 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| SOUTH CAROLINA LEGAL SERVICES | |||||||||
| 701 SOUTH MAIN ST | GREENVILLE | SC | 29601 | 570485205 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| JUST THE BEGINNING | |||||||||
| 70 WEST MADISON ST SUITE 2900 | CHICAGO | IL | 60602 | 363903197 | 501(C)(3) | $38,341 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| NORTHERN DISTRICT OF FLORIDA BANKRUPTCY BAR ASSOCIATION | |||||||||
| 313 N MONROE ST STE 301 | TALLAHASSEE | FL | 32301 | 593066794 | 501(C)(3) | $20,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| ALLEGHENY COUNTY BAR FOUNDATION | |||||||||
| 400 KOPPERS BDG 436 7TH AVE | PITTSBURGH | PA | 15219 | 251383622 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID OF SOUTHEAST AND CENTRAL OHIO | |||||||||
| 1108 CITY PARK AVE SUITE 200 | COLUMBUS | OH | 43206 | 310718185 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID OF SOUTHEASTERN PENNSYLVANIA | |||||||||
| 625 SWEDE ST | NORRISTOWN | PA | 19401 | 231901014 | 501(C)(3) | $5,850 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID OF WESTERN MISSOURI | |||||||||
| 4001 DR MARTIN LUTHER KING JR BLVD | KANSAS CITY | MO | 64130 | 430824638 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | SUITE 300 |
| CARE LOS ANGELES | |||||||||
| 10100 SANTA MONICA BOULEVARD SUITE | LOS ANGELES | CA | 90067 | 933506020 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | 1100 |
| LEGAL SERVICES CORPORATION OF DELAWARE | |||||||||
| 100 W 10TH STREET STE 203 | WILMINGTON | DE | 19801 | 510372955 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| SOUTH COASTAL COUNTIES LEGAL SERVICES INC | |||||||||
| PO BOX 2507 | FALL RIVER | MA | 02722 | 043330208 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| SOUTHERN MINNESOTA REGIONAL LEGAL SERVICES | |||||||||
| 55 5TH STREET E STE 1000 | SAINT PAUL | MN | 55101 | 411316151 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| COMMUNITY LEGAL AID INC | |||||||||
| 370 MAIN STREET STE 200 | WORCESTER | MA | 01608 | 042446242 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL AID SOCIETY INC | |||||||||
| 416 W MUHAMMAD ALI BLVD STE 300 | LOUISVILLE | KY | 40202 | 610537626 | 501(C)(3) | $10,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| LEGAL SERVICES OF GREATER MIAMI INC | |||||||||
| 4343 WEST FLAGER ST SUITE 100 | MIAMI | FL | 33134 | 591227481 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| DENVER BAR LAWYERSMETRO VOLUNTEER LAWYERS | |||||||||
| 1905 SHERMAN ST STE 400 | DENVER | CO | 80203 | 742554415 | 501(C)(3) | $8,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| BIRMINGHAM VOLUNTEER LAWYERS PROGRAM INC | |||||||||
| 2001 PARK PLACE SUITE 430 | BIRMINGHAM | AL | 35203 | 134270862 | 501(C)(3) | $15,000 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| NEIGHBORHOOD LEGAL SERVICES | |||||||||
| 237 MAIN ST STE 400 | BUFFALO | NY | 14203 | 510198935 | 501(C)(3) | $12,500 | $0 | TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS. | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 52 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTEES 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 (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION CONTRACTED WITH ARMSTRONG & ASSOCIATES INTERNATIONAL, INC. ("A&A") TO PROVIDE MANAGEMENT, WEBSITE, CLERICAL AND FINANCE SUPPORT OF THE ORGANIZATION, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR, SHARI BEDKER, FOR $22,500. THE BOARD OF DIRECTORS OVERSAW A&A'S PERFORMANCE UNDER THE CONTRACT. ON JULY 1, 2024, A&A TRANSFERRED THE SERVICES AGREEMENT TO LYNX ASSOCIATION MANAGEMENT, LLC ("LYNX"), AND THE FOUNDATION ENTERED INTO A NEW AGREEMENT WITH LYNX TO CONTINUE PROVIDING THE SAME SERVICES UNDER THE SAME TERMS AS PREVIOUSLY AGREED UPON WITH A&A. THE AMOUNT PAID TO LYNX FOR THESE SERVICES DURING 2024, INCLUDNG THE SERVICES OF THE EXECUTIVE DIRECTOR, ALEXANDRA CC SCHNAPP, WAS $24,000. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE FOUNDATION UPDATED ITS BYLAWS IN MARCH OF 2024. SIGNIFICANT CHANGES INCLUDE: --ADDED AND DEFINED BOARD RESIGNATIONS, REMOVALS AND VACANCIES --NO OFFICER SHALL HOLD THE SAME OFFICE MORE THAN ONE CONSECUTIVE TERM UNLESS TO COMPLETE AN UNEXPIRED TERM OF ONE YEAR OR LESS --ADDED AND DEFINED OFFICER RESIGNATIONS, REMOVALS AND VACANCIES |
| FORM 990, PART VI, SECTION B, LINE 11B | 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. |
| FORM 990, PART VI, SECTION B, LINE 12C | 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. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | REFUND OF PRIOR YEAR GRANTS 85,000. |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COLLEGE OF BANKRUPTCY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 249 | AddressLine1Txt |
| City | STANARDSVILLE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22973 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521759771 | EIN |
| Primary Activities | TO PROMOTE EXCELLENCE IN THE FIELD OF BANKRUPTCY. | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |