AMERICAN COLLEGE OF BANKRUPTCY: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: AMERICAN COLLEGE OF BANKRUPTCY (EIN 52-1759771)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-07-17
IRS object ID: 202601989349300800
Schema version: 2025v4.1
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
Form 990
Schedule B
Schedule C
Schedule D
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-17T08:13:02-05:00	ReturnTs
Tax Period End	2025-12-31	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	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521759771	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN COLLEGE OF BANKRUPTCY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	4046895969	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	PATRICIA REDMOND	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4046895969	PhoneNum
Signature	2026-05-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PATRICIA REDMOND	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	$1,875,961	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.AMERCOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	VA	LegalDomicileStateCd
Activity Or Mission	TO ENHANCE PUBLIC RESPECT FOR, AND PROFESSIONALISM IN, THE INSOLVENCY AND BANKRUPTCY PRACTICE.	ActivityOrMissionDesc
Voting Members Governing Body	23	VotingMembersGoverningBodyCnt
Voting Members Independent	23	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	150	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$433,000	PYContributionsGrantsAmt
CY Contributions Grants	$547,000	CYContributionsGrantsAmt
PY Program Service Revenue	$629,333	PYProgramServiceRevenueAmt
CY Program Service Revenue	$612,870	CYProgramServiceRevenueAmt
PY Investment Income	$111,920	PYInvestmentIncomeAmt
CY Investment Income	$58,517	CYInvestmentIncomeAmt
PY Other Revenue	$5,593	PYOtherRevenueAmt
CY Other Revenue	$5,436	CYOtherRevenueAmt
PY Total Revenue	$1,179,846	PYTotalRevenueAmt
CY Total Revenue	$1,223,823	CYTotalRevenueAmt
PY Grants And Similar Paid	$305,251	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$308,162	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	$831,546	PYOtherExpensesAmt
CY Other Expenses	$747,139	CYOtherExpensesAmt
PY Total Expenses	$1,136,797	PYTotalExpensesAmt
CY Total Expenses	$1,055,301	CYTotalExpensesAmt
PY Revenues Less Expenses	$43,049	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$168,522	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,627,154	TotalAssetsBOYAmt
Total Assets EOY	$1,808,551	TotalAssetsEOYAmt
Total Liabilities BOY	$463,875	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$382,300	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,163,279	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,426,251	NetAssetsOrFundBalancesEOYAmt
Mission	DEDICATED TO ENHANCING PROFESSIONALISM, SCHOLARSHIP, AND SERVICE IN BANKRUPTCY AND INSOLVENCY LAW AND PRACTICE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	CONFERENCES - THE COLLEGE HAS TWO MAIN CONFERENCES EACH YEAR TO PROVIDE EDUCATIONAL SEMINARS AND NETWORKING OPPORTUNITIES TO ITS FELLOWS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	OUTREACH AND SUPPORT - THE COLLEGE, ALONG WITH THE FOUNDATION, IS ONE OF THE LARGEST FINANCIAL SUPPORTERS OF BANKRUPTCY AND INSOLVENCY- RELATED PRO BONO LEGAL SERVICES PROGRAMS IN THE UNITED STATES THROUGH GRANTS DEDICATED TO PROVIDING SUPPORT AND GUIDANCE TO THOSE CONSIDERING OR SEEKING BANKRUPTCY. GRANTS ARE MADE TO LEGAL AID SERVICES THROUGHOUT THE COUNTRY FOR THE EXPRESS PURPOSE OF HELPING CONSUMERS WHO COULD NOT OTHERWISE AFFORD BANKRUPTCY AND INSOLVENCY ADVICE OR SERVICES. GRANTS ALSO SUPPORT ORGANIZATIONS PROVIDING INTERNSHIPS AND OTHER PROGRAMS CONSISTENT WITH THE COLLEGE'S GOALS. GRANT REQUESTS GO THROUGH A VERY RIGOROUS VETTING PROCESS TO ENSURE THAT ONLY QUALIFIED NON-PROFIT, CHARITABLE ORGANIZATIONS RECEIVE GRANTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	COMMITTEE PROJECTS - THE COLLEGE HAS SEVERAL COMMITTEES THAT PROVIDE OPPORTUNITIES TO THE FELLOWS AND OTHERS IN THE INSOLVENCY FIELD INCLUDING EDUCATIONAL PROGRAMS, PRIMARY SUPPORT FOR THE NATIONAL BANKRUPTCY ARCHIVES AND VARIOUS PUBLICATIONS, AND SUPPORT FOR RESEARCH AND ANALYSIS ON DOMESTIC AND INTERNATIONAL INSOLVENCY ISSUES.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	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	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	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	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
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	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
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	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
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	23	GoverningBodyVotingMembersCnt
Independent Voting Member	23	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	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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
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	4046895969	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 (26 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
CHARLES A BECKHAM JR
CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
PATRICIA REDMOND
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0	0.30
HON CRAIG GOLDBLATT
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
HON CLIFTON JESSUP JR
VICE-PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
HON LAUREL ISICOFF
VICE-PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
SANDEEP QUSBA
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
PROF ELIZABETH TASHJIAN
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
HON JANET BOSTWICK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LAURA DAVIS JONES
DIRECTOR	1.00	Yes (X)		$0	$0	$0	0.30
CYNTHIA NELSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HON LISA BECKERMAN
DIRECTOR UNTIL MARCH	1.00	Yes (X)		$0	$0	$0
BERRY SPEARS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PATRICK ANG
DIRECTOR UNTIL JUNE	1.00	Yes (X)		$0	$0	$0
CHARLES T COLEMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DOUGLAS M FOLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DEMETRA LIGGINS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
E FRANKLIN CHILDRESS JR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAY S GELLER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HON MARY JO HESTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HON PEGGY HUNT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
FELICIA PERLMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0	0.30
LISA SCHWEITZER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAUL S SINGERMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JENNIFER C HAGLE
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MICHAEL BAXTER
DIRECTOR AS OF MARCH	1.00	Yes (X)		$0	$0	$0
ALEXANDRA CC SCHNAPP
EXECUTIVE DIRECTOR	20.00		Yes (X)	$0	$0	$0	0.50

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

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LYNX ASSOCIATION MANAGEMENT LLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1111B S GOVERNORS AVE STE 20335	AddressLine1Txt
City	DOVER	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	19904	ZIPCd

Field	Value	IRS element (for citing)
Services	FINANCIAL MGMT. & ACCOUNTING SERVICES	ServicesDesc
Compensation	$148,200	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$547,000	AllOtherContributionsAmt
Total Contributions	$547,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	900099	$326,850	$326,850
SPRING CONFERENCE	900099	$140,525	$140,525
REGIONAL MEETINGS	900099	$95,340	$95,340
FALL CONFERENCE	900099	$35,630	$35,630
INTERNATIONAL COURSE F	900099	$14,525	$14,525

Field	Value	IRS element (for citing)
Total Program Service Revenue	$612,870	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$56,214	TotalRevenueColumnAmt
Exclusion	$56,214	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$654,441	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$652,138	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,303	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,303	TotalRevenueColumnAmt
Exclusion	$2,303	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADJUSTMENTS AND REFUND	Desc
Business	900099	BusinessCd
Total Revenue Column	$5,436	TotalRevenueColumnAmt
Exclusion	$5,436	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,436	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,223,823	TotalRevenueColumnAmt
Related Or Exempt Func Income	$612,870	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$63,953	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$271,500	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$36,662	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$148,200	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$15,000	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,887	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$75,814	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$66,565	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,225	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$40,709	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$299,577	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,720	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,503	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BRANKRUPTCY ARCHIVES PR	$43,386
BAD DEBT	$14,300
INTERNATIONAL COURSE EX	$12,500
AWARD EXPENSES	$3,580

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,173	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,055,301	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$418,883	BOYAmt
EOY	$401,885	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$93,747	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,750	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$47,539	BOYAmt
EOY	$84,785	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$53,600	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,080	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$48,240	BOYAmt
EOY	$37,520	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,012,995	BOYAmt
EOY	$1,284,361	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,627,154	BOYAmt
EOY	$1,808,551	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$20,417	BOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$49,143	BOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$392,065	BOYAmt
EOY	$379,990	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,250	BOYAmt
EOY	$2,310	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$463,875	BOYAmt
EOY	$382,300	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	$1,163,279	BOYAmt
EOY	$1,426,251	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,163,279	BOYAmt
EOY	$1,426,251	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,627,154	BOYAmt
EOY	$1,808,551	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$168,522	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$94,450	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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 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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$53,600	OtherCostOrOtherBasisAmt
Depreciation	$16,080	DepreciationAmt
Book Value	$37,520	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$37,520	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO ACBF, A RELATED ORGANIZATION	Desc
Amt	$2,310	Amt

Field	Value	IRS element (for citing)
Total Liability	$2,310	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,313,386	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$94,450	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$94,450	RevenueNotReportedAmt
Revenue Subtotal	$1,218,936	RevenueSubtotalAmt
Investment Expenses Not Incld	$4,887	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$4,887	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,223,823	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,050,414	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,050,414	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$4,887	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$4,887	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,055,301	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE COLLEGE 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 WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
NATIONAL CONFERENCE OF BANKRUPTCY JUDGES
136 EVERETT RD	ALBANY	NY	12205	756036768	501(C)(6)	$6,500	$0	NCBJ NEXT GENERATION SPONSORSHIP
AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION
1111B S GOVERNORS AVE 20335	DOVER	DE	19904	010656156	501(C)(3)	$265,000	$0	PRO BONO REGRANTS

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	TRAVEL AND JUDICIAL SCHOLARSHIPS	GrantTypeTxt
Recipient	29	RecipientCnt
Cash Grant	$36,662	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	SUPPORT REQUESTS FROM OUTSIDE ORGANIZATIONS REQUIRE FULL PROGRAM DESCRIPTIONS THAT ARE REVIEWED BY THE CHAIR, PRESIDENT AND TREASURER, AND IN THEIR DISCRETION BY THE FULL EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS, FOR APPROPRIATENESS AND COMPLIANCE WITH BUDGET. REQUESTS FOR JUDICIAL SCHOLARSHIPS ARE REVIEWED BY THE EXECUTIVE DIRECTOR FOR COMPLIANCE WITH PRE-APPROVED LIMITATIONS AND ACB EXPENSE POLICIES. FUNDING REQUESTS FROM THE AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION ARE APPROVED BY THE BOARD OF DIRECTORS DURING THE ANNUAL BUDGETING PROCESS; THE ACB FOUNDATION'S PRO BONO COMMITTEE EVALUATES APPLICATIONS, MAKES GRANTS, MONITORS GRANTEE PERFORMANCE, AND PROVIDES SUMMARY REPORTING TO THE ACB, WITH DETAILED DOCUMENTATION AVAILABLE UPON REQUEST.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE COLLEGE RECEIVES FINANCIAL MANAGEMENT AND ACCOUNTING SERVICES UNDER A CONTRACTUAL AGREEMENT WITH LYNX ASSOCIATION MANAGEMENT, LLC ("LYNX"). THE AGREEMENT INCLUDES A BASE MONTHLY FEE PLUS REIMBURSABLE COSTS FOR ALL PRUDENT AND REASONABLE EXPENSES INCURRED BY LYNX IN PERFORMING SERVICES. THE AMOUNT PAID TO LYNX FOR THESE SERVICES DURING 2025, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR, ALEXANDRA CC SCHNAPP, WAS $148,200. THE BOARD OF DIRECTORS OVERSAW LYNX'S PERFORMANCE UNDER THE CONTRACT.
FORM 990, PART VI, SECTION A, LINE 4	THE BYLAWS WERE AMENDED TO ALIGN THE COLLEGE'S GOVERNING DOCUMENTS WITH THE ESTABLISHED JUDICIAL NOMINATION PROCESS AND TO REDUCE THE REQUIRED JUDICIAL EXPERIENCE FOR JUDICIAL NOMINEES FROM FIVE YEARS TO THREE YEARS. THE ADDITIONAL JUDICIAL EXPERIENCE REQUIREMENT, BEYOND THE REQUIREMENTS APPLICABLE TO OTHER FELLOWS, HAD UNFAIRLY REDUCED THE POOL OF QUALIFIED JUDICIAL CANDIDATES.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERS, INCLUDING FELLOWS, HONORARY FELLOWS, INTERNATIONAL FELLOWS, AND EMERITUS FELLOWS. ONLY THOSE PERSONS WHO HAVE MET AND CONTINUE TO MEET THE STANDARDS OF QUALIFICATION ARE ELIGIBLE TO BE FELLOWS AND ARE ELECTED AND INDUCTED INTO FELLOWSHIP. ONLY FELLOWS AND INTERNATIONAL FELLOWS HAVE VOTING RIGHTS AND THE RIGHT TO HOLD OFFICE IN THE COLLEGE.
FORM 990, PART VI, SECTION A, LINE 7A	ELIGIBLE MEMBERS WHO ARE PRESENT AT THE MEETING CAN VOTE FOR THE MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS FIRST REVIEWED BY THE BOARD CHAIR, PRESIDENT, TREASURER, AND FINANCE COMMITTEE. 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 COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION	BusinessNameLine1Txt

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)
EIN	010656156	EIN
Primary Activities	TO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE ACB.	PrimaryActivitiesTxt
Legal Domicile State	VA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	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	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	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	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	B	TransactionTypeTxt
Involved	$265,000	InvolvedAmt
Method Of Amount Determination	COST	MethodOfAmountDeterminationTxt