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AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION (EIN 01-0656156)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-05-23
IRS object ID
201701439349300005
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2017-05-23T07:53:41-05:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521853933PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JONES MARESCA & MCQUADE PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110500 LITTLE PATUXENT PARKWAY SUITEAddressLine1Txt
Address Line2770AddressLine2Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010656156EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCYBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7039346133PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARTHA EM KOPACZPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7039346133PhoneNum
Signature2017-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID JONESPreparerPersonNm
PTINP01361002PTIN
Phone4108440220PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.88.174.3IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-05-12IPDt
IP Tm13:43:11IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6B3294020F42B9E559A00BBAECB87153F921F36CAtSubmissionCreationDeviceId
At Submission Filing Device Id50882A924E1D7554DEEB46BB466B8EA3E1466472AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARTHA EM KOPACZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$551,898GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AMERCOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$539,537PYContributionsGrantsAmt
CY Contributions Grants$543,425CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$2,447PYInvestmentIncomeAmt
CY Investment Income$8,473CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$541,984PYTotalRevenueAmt
CY Total Revenue$551,898CYTotalRevenueAmt
PY Grants And Similar Paid$325,337PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$467,940CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$28,828PYOtherExpensesAmt
CY Other Expenses$39,702CYOtherExpensesAmt
PY Total Expenses$354,165PYTotalExpensesAmt
CY Total Expenses$507,642CYTotalExpensesAmt
PY Revenues Less Expenses$187,819PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$44,256CYRevenuesLessExpensesAmt
Total Assets BOY$1,402,481TotalAssetsBOYAmt
Total Assets EOY$1,445,688TotalAssetsEOYAmt
Total Liabilities BOY$3,465TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,416TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,399,016NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,443,272NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$467,940ExpenseAmt
Grant$467,940GrantAmt
DescTHE FOUNDATION'S MISSIONS, WHICH ARE FOCUSED IN THE AREAS OF BANKRUPTCY AND INSOLVENCY, INCLUDE: SPONSORSHIP AND ENCOURAGEMENT OF LEGAL RESEARCH, PUBLICATIONS AND FORUMS; ESTABLISHMENT OF SCHOLARSHIPS; PROVIDING FOR THE COLLECTION AND MAINTENANCE OF DATA AND DOCUMENTS FOR SCHOLARLY RESEARCH; AND FOSTERING THE INSTITUTION AND MAINTENANCE OF LEGAL AID FACILITIES FOR THE INDIGENT.Desc
Total Program Service Expenses$467,940TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

US Address USAddress

FieldValueIRS element (for citing)
Address Line1224 BLUE JAY WAYAddressLine1Txt
CitySTANDARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARK D BLOOM
CHAIR0.501.00Yes (X)Yes (X)$0$0$0
MARTHA EM KOPACZ
TREASURER0.501.00Yes (X)Yes (X)$0$0$0
DANIEL R MURRAY
SECRETARY0.50Yes (X)Yes (X)$0$0$0
MICHAEL ST PATRICK BAXTER
DIRECTOR0.30Yes (X)$0$0$0
CRAIG GOLDBLATT
DIRECTOR0.30Yes (X)$0$0$0
RICHARD G MASON
DIRECTOR0.30Yes (X)$0$0$0
NORMAN L PERNICK
DIRECTOR0.30Yes (X)$0$0$0
CLAUDIA Z SPRINGER
DIRECTOR0.301.00Yes (X)$0$0$0
CHARLES A BECKHAM JR
DIRECTOR0.30Yes (X)$0$0$0
STEVEN ZELIN
DIRECTOR0.30Yes (X)$0$0$0
RUSSELL M BLAIN
DIRECTOR0.30Yes (X)$0$0$0
M COLLETTE GIBBONS
DIRECTOR0.30Yes (X)$0$0$0
HON SHERI BLUEBOND
DIRECTOR0.30Yes (X)$0$0$0
SCOTT J GOLDSTEIN
DIRECTOR0.30Yes (X)$0$0$0
JANET E BOSTWICK
DIRECTOR0.30Yes (X)$0$0$0
CYNTHIA NELSON
DIRECTOR0.30Yes (X)$0$0$0
DAVID LETA
DIRECTOR0.30Yes (X)$0$0$0
JOHN PATRICK DARBY
DIRECTOR0.30Yes (X)$0$0$0
RICHARD P CARMODY
DIRECTOR0.30Yes (X)$0$0$0
ROZANNE M GIUNTA
DIRECTOR0.30Yes (X)$0$0$0
JAN M HAYDEN
DIRECTOR0.30Yes (X)$0$0$0
VINCENT E LAZAR
DIRECTOR0.30Yes (X)$0$0$0
ERIC W LAM
DIRECTOR0.30Yes (X)$0$0$0
HON JUDITH HWIZMUR
DIRECTOR0.30Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$543,425AllOtherContributionsAmt
Total Contributions$543,425TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,473TotalRevenueColumnAmt
Exclusion$8,473ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$551,898TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$8,473ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$467,940TotalAmt
Program Services$467,940ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$9,000TotalAmt
Management And General$9,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,216TotalAmt
Management And General$7,216ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,110TotalAmt
Management And General$4,110ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$15,269TotalAmt
Management And General$15,269ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,607TotalAmt
Management And General$3,607ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$507,642TotalAmt
Program Services$467,940ProgramServicesAmt
Management And General$39,702ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$235,370BOYAmt
EOY$269,576EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,164,980BOYAmt
EOY$1,173,453EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$200BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,931BOYAmt
EOY$2,659EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,402,481BOYAmt
EOY$1,445,688EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,465BOYAmt
EOY$0EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
EOY$2,416EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,465BOYAmt
EOY$2,416EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,399,016BOYAmt
EOY$1,443,272EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,399,016BOYAmt
EOY$1,443,272EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,402,481BOYAmt
EOY$1,445,688EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$44,256ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

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

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCYBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN521759771EIN
Organization Type9OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$467,940SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$467,940SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

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

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

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

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 3BON JUNE 8, 2016. THE ORGANIZATION PERFORMED A REVIEW 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).
FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 3CTHE 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.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$551,898TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$551,898RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$551,898TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$507,642TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$507,642ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$507,642TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (51 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
ALAMEDA COUNTY BAR ASSOCIATION VOLUNTEER LEGAL SERVICES CORPORATION
1000 BROADWAY STE 480OAKLANDCA94607942963695501(C)(3)$10,000FOR PRO BONO BANKRUPTCY SERVICES THROUGH THE OFFERING OF THREE LEGAL CLINICS: BANKRUPTCY CHAPTER 7 CLINIC, BANKRUPTCY FORM COMPLETION CLINIC, AND BANKRUPTCY POST-FILING CLINIC.
BANKRUPTCY BAR FOUNDATION
7154 N UNIVERSITY DRIVE 299TAMARACFL33321590711420501(C)(3)$2,500TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
BIRMINGHAM BAR VOLUNTEER LAWYERS PROGRAM
2021 2ND AVE NORTHBIRMINGHAMAL35203134270862501(C)(3)$10,000SUPPORT TO TRAIN VOLUNTEERS AND ADMINISTER THE BANKRUPTCY CLINIC AND HELP DESK, INVEST IN SOFTWARE TO MORE EFFICIENTLY COMPLETE CHAPTER 7 BANKRUPTCY CASES, INCLUSION OF SPECIAL BANKRUPTCY SECTION ON BBVLP'S NEW WEBSITE.
CATHOLIC CHARITIES OF THE ARCHDIOCESE OF CHICAGO
721 NORTH LASALLE BLVD 4TH FLOORCHICAGOIL60054362170821501(C)(3)$10,000ESTABLISHMENT OF CONSUMER BANKRUPTCY CLINIC IN SPRING 2015.
DC BAR PRO BONO CENTER
1101 K STREET NW STE 200WASHINGTONDC20005521574217501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR TWO BANKRUPTCY TRAININGS FOR PRO BONO ATTORNEYS.
DADE LEGAL AID-PUT SOMETHING BACK
123 NW FIRST AVEMIAMIFL33128590711420501(C)(3)$10,000TO EXPAND BANKRUPTCY TAILORED SERVICES TO ELDERLY AND VETERANS; PRESENT TWO MAJOR CLE TRAININGS TO RECRUIT AND TRAIN VOLUNTEERS; EXPAND PARTNERSHIP WITH LOCAL LAW FIRMS AND LAW SCHOOLS; AND TO UPGRADE TECHNOLOGY TO ALLOW CLIENTS ACCESS TO FREE LEGAL SERVICES ONLINE.
MARYLAND VOLUNTEER LAWYERS SERVICE
201 NORTH CHARLES ST STE 1400BALTIMOREMD21201521225979501(C)(3)$10,000TO CONTINUE TO ASSIST THE US BANKRUPTCY COURT IN MD WITH VOLUNTEER CLIENT SCHEDULING, DATA COLLECTION, AND REPORTING AT ITS PRO SE DAP CLINIC.
MID-SHORE PRO BONO INC
8 SOUTH WEST STREETEASTONMD21601161779280501(C)(3)$10,000FOR THE DEBTOR ASSISTANCE PROJECT (DAP), WHICH WAS FORMED BY THE US BANKRUPTCY COURT TO PROVIDE LEGAL ADVICE TO SELF-FILING LOW-INCOME DEBTORS. AFTER FEDERAL SEQUESTRATION IN LATE 2013, THE COURT IS NO LONGER SUPPORTING THE DAP. GRANT IS FOR SUPPORT TO CONTINUE THE DAP IN ITS CURRENT 2 COUNTIES AND EXPAND SERVICES TO AN ADDITIONAL 3 COUNTIES.
MILITARY ASSISTANCE PROJECT
2005 MARKET ST STE 1930PHILADELPHIAPA19103454154294501(C)(3)$7,500FOR 3 COMPUTERS, PLUS TABLET FOR VISITING CLIENTS UNABLE TO COME TO THE PHILADELPHIA OFFICE, AS WELL AS FOR MULTI-USER LICENSE FOR CHAPTER 7 SOFTWARE.
PUBLIC LAW CENTER
601 CIVIC CENTER DRIVE WESTSANTA ANACA92701953709253501(C)(3)$10,000TO SUPPORT WORK IN THE CHAPTER 7 BANKRUPTCY CLINICS AND IN REAFFIRMATION CLINICS HELD IN THE SANTA ANA COURTHOUSE.
PUBLIC SERVICE LAW CORPORATION
4129 MAIN STREET STE 101RIVERSIDECA92501953739865501(C)(3)$10,000FOR BANKRUPTCY CLINIC ATTORNEY AND PARALEGAL SALARIES AT REDUCED RATE (IMPORTANCE OF GUARANTEED BLINGUAL ATTORNEY AND PARALEGAL EMPHASIZED).
VOLUNTEER LAWYERS NETWORK
600 NICOLLET MALL STE 390AMINNEAPOLISMN55402410988459501(C)(3)$10,000TO CONTINUE WORK OF THE JUDGE NANCY C. DREHER BANKRUPTCY FELLOWSHIP. ONGOING RESPONSIBILITIES OF THE FELLOWSHIP POSITION ARE: COMMUNITY EDUCATION PRESENTATIONS; DEVELOP TRAINING MATERIALS/RESOURCES FOR VOLUNTEER ATTORNEYS; RECRUIT VOLUNTEERS; PROVIDE SUPPORT TO VOLUNTEER ATTORNEYS STAFFING THE BANKRUPCTY ADVICE CLINIC.
CONSUMER EDUCATION AND TRAINING SERVICES (CENTS)
1200 FIFTH AVENUE SUITE 700SEATTLEWA98101912061723501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SOCIETY OF GREATER CINCINNATI
215 E NINTH STREET SUITE 200CINCINNATIOH45202310536673501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
METROPLEX MILITARY CHARITABLE TRUST
3510 RANKIN STREETDALLASTX75205756413738501(C)(3)$4,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PUBLIC COUNSEL
610 SOUTH ARDMORE AVENUELOS ANGELESCA90005237105149501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
RUTGERS UNIVERSITY SCHOOL OF LAW - NEWARK
123 WASHINGTON STREETNEWARKNY07102226001086501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
BROOKLYN LEGAL SERVICES CORPORATION
260 BROADWAY SUITE2BROOKLYNNY11211132605599501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CHICAGO VOLUNTEER LEGAL SERVICES
33 NORTH DEARBORN STREET SUITE 400CHICAGOIL60602237164989501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
COMMUNITY LAW PROJECT
225 CEDAR STREETSAN DIEGOCA92101952944594501(C)(3)$6,500TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
CONNECTICUT BAR ASSOCIATION
30 BANK STREET PO BOX 350NEW BRITAINCT06050060635307501(C)(3)$3,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
GREATER DAYTON VOLUNTEER LAWYERS PROJECT
109 N MAIN STREET SUITE 610DAYTONOH45402311251172501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
HOUSTON VOLUNTEER LAWYERS PROGRAMS INC
1111 BAGBY SUITE FLB 300HOUSTONTX77002760090652501(C)(3)$5,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
ILLINOIS LEGAL AID ONLINE
120 S LASALLE STREET SUITE 900CHICAGOIL60603202917133501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID FOUNDATION OF SANTA BARBARA COUNTY
301 E CANON PERDIDO STREETSANTA BARBARACA93101952112634501(C)(3)$3,136TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID OF NORTHWEST TEXAS
600 E WEATHERFORD STREETFT WORTHTX79102750856086501(C)(3)$5,495TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID OF THE BLUEGRASS
104 EAST 7TH STREETCOVINGTONKY41011610668572501(C)(3)$15,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID OF WESTERN MISSOURI
1125 GRAND BLVD SUITE 1900KANSAS CITYMO64106430824638501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SERVICES OF OKLAHOMA INC
2915 N CLASSEN BLVD SUITE 500OKLAHOMA CITYOK73106731022203501(C)(3)$11,765TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL AID SOCIETY OF SAN DIEGO
1764 SAN DIEGO AVENUE SUITE 200SAN DIEGOCA92110951869806501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL ASSISTANCE OF WESTERN NEW YORK INC
361 SOUTH MAIN STREETGENEVANY14456160955954501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL SERVICES NYC
40 WORTH STREET 6TH FLOORNEW YORKNY10013132600199501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LEGAL SERVICES OF THE HUDSON VALLEY
90 MAPLE AVENUEWHITE PLAINSNY10601136265606501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LONE STAR LEGAL AID
1415 FANNINHOUSTONTX77002741357787501(C)(3)$8,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
LOUISIANA CIVIL JUSTICE CENTER
601 ST CHARLES AVENUENEW ORLEANSLA70130204478544501(C)(3)$15,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
MFY LEGAL SERVICES
299 BOARDWAY 4TH FLOORNEW YORKNY10007132622748501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
MONTANA LEGAL SERVICES ASSOCIATION
616 HELENA AVENUE SUITE 100HELENAMT59601810298262501(C)(3)$8,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY
1102 E CHEVY CHASE DRIVEGLEDALECA91205952408642501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
NORTH PENN LEGAL SERVICES
559 MAIN STREET SUITE 200BETHLEHEMPA18018231659111501(C)(3)$4,500TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
OHIO STATE LEGAL SERVICES ASSOCIATION
1108 CITY PARK AVENUECOLUMBUSOH43206310718185501(C)(3)$15,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
PRAIRIE STATE LEGAL SERVICES INC
300 NORTH MAIN STREET SUITE 600ROCKFORDIL61101371030764501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
QUEENS VOLUNTEER LAWYERS PROJECT
9035 148TH STREETJAMAICANY11435113091697501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
SOUTHERN UNIVERSITY LAW CENTER
2 ROOSEVELT STEPTOE DRIVEBATON ROUGELA70813726000817501(C)(3)$1,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
ST LOUIS BANKRUPTCY ASSISTANCE PROGRAM
200 N BROADWAY SUITE 950ST LOUISMO63102431722550501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
TEXAS RIOGRANDE LEGAL AID INC
300 SOUTH TEXAS BLVDWESLACOTX78596741675230501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
UTAH STATE BAR
645 SOUTH 200 EASTSALT LAKE CITYUT84111870271610501(C)(3)$9,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VETERAN LEGAL SERVICES
225 FRIEND STREET SUITE 504BOSTONMA02114043212264501(C)(3)$15,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VOLUNTARY LEGAL SERVICES PROGRAM OF NORTHERN CALIFORNIA INC
501 12TH STREETSACRAMENTOCA95814943023082501(C)(3)$8,544TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VOLUNTEER ATTORNEY PROGRAM
314 W SUPERIOR ST SUITE 1000DULUTHMN55802411443184501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VOLUNTEER LAWYER PROJECT OF BOSTON BAR ASSOCIATION
99 CHAUNCEY STREET SUITE 400BOSTONMA02111222486215501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.
VOLUNTEER LAWYERS FOR JUSTICE INC
100 MULBERRY STREET FOUR GATEWAYNEWARKNJ07102300528128501(C)(3)$10,000TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.CENTER 6TH FLOOR
FieldValueIRS element (for citing)
Total501c3 Org51Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION CONTRACTS WITH ARMSTRONG & ASSOCIATES INTERNATIONAL, INC. TO PROVIDE MANAGEMENT, WEBSITE, CLERICAL AND FINANCE SUPPORT OF THE ORGANIZATION, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS OVERSEES ARMSTRONG & ASSOCIATES INTERNATIONAL INC.'S PERFORMANCE UNDER THE CONTRACT.
FORM 990, PART VI, SECTION A, LINE 4BYLAWS WERE UPDATED ON MARCH 2016, THE CHANGE WAS TO ADD "SENIOR DIRECTORS", NON-VOTING TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS FIRST REVIEWED BY THE TREASURER. ONCE IT HAS BEEN REVIEWED, IT IS DISTRIBUTED TO THE FULL BOARD BEFORE BEING FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CDIRECTORS AND OFFICERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE ORGANIZATION'S EXECUTIVE DIRECTOR FOLLOWS UP FOR COMPLIANCE AND COMPLETION.
FORM 990, PART VI, SECTION C, LINE 19THE FOUNDATION'S GOVERNING DOCUMENTS AND FINACNIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

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

US Address USAddress

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