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        <PersonNm>RONALD F GREENSPAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID LETA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RUSSELL M BLAIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM WALLANDER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL S SINGERMAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD CARMODY</PersonNm>
        <TitleTxt>SENIOR DIRECTOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>E FRANK CHILDRESS JR</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JEANNE P DARCEY</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD F HOLLEY</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PROF ELIZABETH TASHIJAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID A WARFIELD</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>NATALIE D RAMSEY</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>COLLETTE GIBBONS</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT J GOLDSTEIN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARK D BLOOM</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA S KIBLER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SHARI BEDKER</PersonNm>
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        <ManagementAndGeneralAmt>3743</ManagementAndGeneralAmt>
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        <Desc>LICENSES</Desc>
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        <EOYAmt>383051</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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      <ReconcilationRevenueExpnssAmt>245391</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>169831</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
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          <BusinessNameLine1Txt>AMERICAN COLLEGE OF BANKRUPTCY</BusinessNameLine1Txt>
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        <OrganizationTypeCd>10</OrganizationTypeCd>
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      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
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      <Form990ScheduleAPartVIGrp>
        <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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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C:</FormAndLineReferenceDesc>
        <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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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 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>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
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        <RecipientBusinessName>
          <BusinessNameLine1Txt>ALAMEDA COUNTY BAR ASSOCIATION VOLUNTEER LEGAL SERVICES CORPORATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1000 BROADWAY 290</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94607</ZIPCd>
        </USAddress>
        <RecipientEIN>941256277</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>FOR PRO BONO BANKRUPTCY SERVICES THROUGH THE OFFERING OF THREE LEGAL CLINICS: BANKRUPTCY CHAPTER 7 CLINIC, BANKRUPTCY FORM COMPLETION CLINIC, AND BANKRUPTCY POST-FILING CLINIC.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID ASSOCIATION OF CALIFORNIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>350 FRANK H OGAWA PLAZA 701</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <RecipientEIN>330042690</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID CHICAGO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>120 S LA SALLE ST SUITE 900</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60603</ZIPCd>
        </USAddress>
        <RecipientEIN>362754650</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BROOKLYN LEGAL SERVICES CORPORATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>260 BROADWAY SUITE2</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11211</ZIPCd>
        </USAddress>
        <RecipientEIN>132605599</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR TWO BANKRUPTCY TRAININGS FOR PRO BONO ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>416 W MUHAMMAD ALI BLVD</AddressLine1Txt>
          <CityNm>LOUISVILLE</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40202</ZIPCd>
        </USAddress>
        <RecipientEIN>610537626</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CALIFORNIA WESTERN COMMUNITY LAW PROJECT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>225 CEDAR STREET</AddressLine1Txt>
          <CityNm>SANDIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92101</ZIPCd>
        </USAddress>
        <RecipientEIN>952944594</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>MULTI-USER LICENSE FOR CHAPTER 7 SOFTWARE, AND TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CATHOLIC CHARITIES OF THE ARCHDIOCESE OF CHICAGO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>721 NORTH LASALLE BLVD 4TH FLOOR</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60054</ZIPCd>
        </USAddress>
        <RecipientEIN>362170821</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO SUPPORT WORK IN THE CHAPTER 7 BANKRUPTCY CLINICS AND IN REAFFIRMATION CLINICS HELD IN THE SANTA ANA COURTHOUSE.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTH ALABAMA VOLUNTEER LAWYERS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>56 SAINT JOSEPH ST 312</AddressLine1Txt>
          <CityNm>MOBILE</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36602</ZIPCd>
        </USAddress>
        <RecipientEIN>680550595</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>QLAW FOUNDATION OF WASHINGTON</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>101 YESLER WAY 300</AddressLine1Txt>
          <CityNm>SEATTLE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98104</ZIPCd>
        </USAddress>
        <RecipientEIN>651253851</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONEJO FREE CLINIC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>80 EAST HILLCREST DR STE 102</AddressLine1Txt>
          <CityNm>THOUSAND OAKS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91360</ZIPCd>
        </USAddress>
        <RecipientEIN>953177953</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTHWEST CONSUMER LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>936 NORTH 34TH ST 300</AddressLine1Txt>
          <CityNm>SEATTLE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98109</ZIPCd>
        </USAddress>
        <RecipientEIN>452407686</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>9900</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>FINANCIAL PROTECTION LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 390</AddressLine1Txt>
          <CityNm>WILMINGTON</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28401</ZIPCd>
        </USAddress>
        <RecipientEIN>562262315</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LEGAL SVCS PROGRAM OF NORTHERN CA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>501 12TH STREET</AddressLine1Txt>
          <CityNm>SACRAMENTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95814</ZIPCd>
        </USAddress>
        <RecipientEIN>943023082</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DADE LEGAL AID</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>123 NW 1ST AVE</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33128</ZIPCd>
        </USAddress>
        <RecipientEIN>135562265</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DC BAR PRO BONO CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1101 K STREET NW STE 200</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20005</ZIPCd>
        </USAddress>
        <RecipientEIN>521574217</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>INDIANA PRO BONO COMMISSION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>915 MAIN STREET 208</AddressLine1Txt>
          <CityNm>EVANSVILLE</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47708</ZIPCd>
        </USAddress>
        <RecipientEIN>352126880</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF GREATER CINCINNATI</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>215 E NINTH STREET SUITE 200</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45202</ZIPCd>
        </USAddress>
        <RecipientEIN>310536673</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF SAN DIEGO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>110 SOUTH EUCLID AVE</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92114</ZIPCd>
        </USAddress>
        <RecipientEIN>951869806</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL ASSISTANCE OF WESTERN NEW</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>103 S BARRY ST</AddressLine1Txt>
          <CityNm>OLEAN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14760</ZIPCd>
        </USAddress>
        <RecipientEIN>160955954</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES OF EASTERN MICHIGAN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>436 SAGINAW ST STE 101</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48502</ZIPCd>
        </USAddress>
        <RecipientEIN>381958131</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES LAW LINE OF VERMONT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>274 N WINOOSKI AVENUE</AddressLine1Txt>
          <CityNm>BURLINGTON</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05401</ZIPCd>
        </USAddress>
        <RecipientEIN>030349316</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES OF NORTH DAKOTA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>418 E BROADWAY AVE STE 25</AddressLine1Txt>
          <CityNm>BISMARK</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58501</ZIPCd>
        </USAddress>
        <RecipientEIN>450336235</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MARYLAND VOLUNTEER LAWYERS SERVICE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>201 NORTH CHARLES ST STE 1400</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
        </USAddress>
        <RecipientEIN>521225979</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MID-SHORE PRO BONO INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>8 S W ST</AddressLine1Txt>
          <CityNm>EASTON</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21601</ZIPCd>
        </USAddress>
        <RecipientEIN>161779280</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1102 EAST CHEVY CHASE DR</AddressLine1Txt>
          <CityNm>GLENDALE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91205</ZIPCd>
        </USAddress>
        <RecipientEIN>952408642</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC COUNSEL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>610 SOUTH ARDMORE AVENUE</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90005</ZIPCd>
        </USAddress>
        <RecipientEIN>237105149</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>601 CIVIC CENTER DRIVE WEST</AddressLine1Txt>
          <CityNm>SANTA ANA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92701</ZIPCd>
        </USAddress>
        <RecipientEIN>953709253</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC SERVICE LAW CORPORATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4129 MAIN STREET STE 101</AddressLine1Txt>
          <CityNm>RIVERSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92501</ZIPCd>
        </USAddress>
        <RecipientEIN>953739865</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CENTS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1200 FIFTH AVE SUITE 700</AddressLine1Txt>
          <CityNm>SEATTLE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98101</ZIPCd>
        </USAddress>
        <RecipientEIN>912061723</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE PRO BONO PROJECT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>615 BARONNE STREET SUITE 203</AddressLine1Txt>
          <CityNm>NEW ORLEANS</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70113</ZIPCd>
        </USAddress>
        <RecipientEIN>721194167</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYER PROJECT OF BOSTON BAR ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>99 CHAUNCEY STREET SUITE 400</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02111</ZIPCd>
        </USAddress>
        <RecipientEIN>222486215</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYERS FOR JUSTICE INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>100 MULBERRY STREET FOUR GATEWAY</AddressLine1Txt>
          <AddressLine2Txt>CENTER 6TH FLOOR</AddressLine2Txt>
          <CityNm>NEWARK</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07102</ZIPCd>
        </USAddress>
        <RecipientEIN>300528128</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYERS NETWORK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>600 NICOLLET MALL STE 390A</AddressLine1Txt>
          <CityNm>MINNEAPOLIS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55402</ZIPCd>
        </USAddress>
        <RecipientEIN>410988459</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>33</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 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>
