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      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN LEWIS TAVENNER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>NORMAN L PERNICK</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT J ROSENBERG SR</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>LEYZA F BLANCO</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JAY BENDER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>KATHRYN A COLEMAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL R JOHNSON</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DWAYNE MURRAY</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT WOLFSON</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>HON JOHN HOFFMAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>KENNETH H ECKSTEIN</PersonNm>
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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
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        <PersonNm>HON MARGARET M MANN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CECILY A DUMAS</PersonNm>
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        <PersonNm>CORALI LOPEZ-CASTRO</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JUDY A O'NEILL</PersonNm>
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        <PersonNm>SHEILA T SMITH SENIOR</PersonNm>
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        <PersonNm>RUSSELL M BLAIN</PersonNm>
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        <PersonNm>SHARI BEDKER</PersonNm>
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        <Desc>LICENSES</Desc>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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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 FULFILL THE CHARITABLE PURPOSES OF THE COLLEGE. ALL RECIPIENTS OF SUCH GRANTS ARE CHARITABLE 501(C)(3) ORGANIZATIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.</ExplanationTxt>
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          <BusinessNameLine1Txt>LEGAL AID ASSOCIATION OF CALIFORNIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <AddressLine1Txt>1832 SECOND ST STE 105</AddressLine1Txt>
          <CityNm>BERKELEY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <USAddress>
          <AddressLine1Txt>718 ARCH STREET STE 300N</AddressLine1Txt>
          <CityNm>PHILADELPHIA</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19106</ZIPCd>
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        <RecipientEIN>232694116</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CALIFORNIA WESTERN COMMUNITY LAW PROJECT</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>225 CEDAR STREET</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92101</ZIPCd>
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        <RecipientEIN>952944594</RecipientEIN>
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        <CashGrantAmt>7024</CashGrantAmt>
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        <PurposeOfGrantTxt>MULTI-USER LICENSE FOR CHAPTER 7 SOFTWARE, AND TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTH ALABAMA VOLUNTEER LAWYERS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>56 SAINT JOSEPH ST 312</AddressLine1Txt>
          <CityNm>MOBILE</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36602</ZIPCd>
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        <RecipientEIN>680550595</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONEJO FREE CLINIC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>80 EAST HILLCREST DR STE 102</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91360</ZIPCd>
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        <RecipientEIN>953177953</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PRO BONO RESOURCE CENTER OF MARYLAND</BusinessNameLine1Txt>
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          <AddressLine1Txt>1500 UNION AVE STE 2400</AddressLine1Txt>
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          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21211</ZIPCd>
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        <RecipientEIN>521664796</RecipientEIN>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VETERAN LEGAL SERVICES</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>180 CANAL STREET</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02114</ZIPCd>
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        <RecipientEIN>043212264</RecipientEIN>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DADE LEGAL AID</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>28 W FLAGLER ST STE 608</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33130</ZIPCd>
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        <RecipientEIN>923599151</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DC BAR PRO BONO CENTER</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>901 4TH ST NW</AddressLine1Txt>
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          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20001</ZIPCd>
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        <RecipientEIN>521574217</RecipientEIN>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF GREATER CINCINNATI</BusinessNameLine1Txt>
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          <AddressLine1Txt>215 E NINTH STREET SUITE 200</AddressLine1Txt>
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          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45202</ZIPCd>
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        <RecipientEIN>310536673</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF SAN DIEGO</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>110 SOUTH EUCLID AVE</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92114</ZIPCd>
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        <RecipientEIN>951869806</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES OF EASTERN MICHIGAN</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>436 SAGINAW ST STE 101</AddressLine1Txt>
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          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48502</ZIPCd>
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        <RecipientEIN>381958131</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES LAW LINE OF VERMONT</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>274 N WINOOSKI AVENUE</AddressLine1Txt>
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          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05401</ZIPCd>
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        <RecipientEIN>030349316</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MARYLAND VOLUNTEER LAWYERS SERVICE</BusinessNameLine1Txt>
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          <AddressLine1Txt>201 NORTH CHARLES ST STE 1400</AddressLine1Txt>
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          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
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        <RecipientEIN>521225979</RecipientEIN>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <RecipientBusinessName>
          <BusinessNameLine1Txt>MID-SHORE PRO BONO INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>499 IDLEWILD AVE STE 102</AddressLine1Txt>
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          <StateAbbreviationCd>MD</StateAbbreviationCd>
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        <RecipientEIN>161779280</RecipientEIN>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY</BusinessNameLine1Txt>
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          <AddressLine1Txt>1102 EAST CHEVY CHASE DR</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91205</ZIPCd>
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        <RecipientEIN>952408642</RecipientEIN>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90005</ZIPCd>
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        <RecipientEIN>237105149</RecipientEIN>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <USAddress>
          <AddressLine1Txt>601 CIVIC CENTER DRIVE WEST</AddressLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <CashGrantAmt>12500</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <USAddress>
          <AddressLine1Txt>4129 MAIN STREET STE 101</AddressLine1Txt>
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        <RecipientEIN>953739865</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <USAddress>
          <AddressLine1Txt>1002 AURORA AVE N STE 36 PMB 215</AddressLine1Txt>
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        <CashGrantAmt>15000</CashGrantAmt>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>THE PRO BONO PROJECT</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>VOLUNTEER LAWYER PROJECT OF BOSTON BAR ASSOCIATION</BusinessNameLine1Txt>
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          <AddressLine1Txt>7 WINTHROP SQUARE 2ND FLOOR</AddressLine1Txt>
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          <StateAbbreviationCd>MA</StateAbbreviationCd>
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          <AddressLine1Txt>PO BOX 32040</AddressLine1Txt>
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          <AddressLine1Txt>321 N CLARK ST 20TH FLOOR</AddressLine1Txt>
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        <RecipientBusinessName>
          <BusinessNameLine1Txt>STATEWIDE LEGAL SERVICES OF CONNECTICUT</BusinessNameLine1Txt>
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          <AddressLine1Txt>1290 SILAS DEANE HIGHWAY STE 3A</AddressLine1Txt>
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        <RecipientEIN>061445097</RecipientEIN>
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          <BusinessNameLine1Txt>NATIONAL CONSUMER BANKRUPTY RIGHTS CENTER</BusinessNameLine1Txt>
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          <ZIPCd>95126</ZIPCd>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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        <USAddress>
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        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>FEDERAL BAR ASSOCIATION EASTERN DISTRICT OF MICHIGAN CHAPTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 5249</AddressLine1Txt>
          <CityNm>NORTHVILLE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48167</ZIPCd>
        </USAddress>
        <RecipientEIN>382162022</RecipientEIN>
        <IRCSectionDesc>501(C)(6)</IRCSectionDesc>
        <CashGrantAmt>11000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>EMERGENCY LEGAL RESPONDERS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2533 COLUMBUS STREET UNIT 110</AddressLine1Txt>
          <CityNm>NEW ORLEANS</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70119</ZIPCd>
        </USAddress>
        <RecipientEIN>823334639</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NASHVILLE CONFLICT RESOLUTION CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>50 VANTAGE WAY STE 250</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37228</ZIPCd>
        </USAddress>
        <RecipientEIN>621828238</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CENTER FOR ARKANSAS LEGAL SERVICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1300 W 6TH STREET</AddressLine1Txt>
          <CityNm>LITTLE ROCK</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72201</ZIPCd>
        </USAddress>
        <RecipientEIN>710387858</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTHEAST LOUISIANA LEGAL SERVICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO DRAWER 2867</AddressLine1Txt>
          <CityNm>HAMMOND</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70404</ZIPCd>
        </USAddress>
        <RecipientEIN>720877422</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10675</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>EAST RIVER LEGAL SERVICES CORPORATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>335 N MAIN AVE STE 200</AddressLine1Txt>
          <CityNm>SIOUX FALLS</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57104</ZIPCd>
        </USAddress>
        <RecipientEIN>237101054</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL ACCESS ALAMEDA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>548 MARKET STREET PMB 22692</AddressLine1Txt>
          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94104</ZIPCd>
        </USAddress>
        <RecipientEIN>942963695</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID CHICAGO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>120 S LASALLE 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>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MONTANA LEGAL SERVICES ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>616 HELENA AVE STE 100</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <RecipientEIN>810298262</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEVADA LEGAL SERVICES INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>701 E BRIDGER AVE STE 700</AddressLine1Txt>
          <CityNm>LAS VEGAS</CityNm>
          <StateAbbreviationCd>NV</StateAbbreviationCd>
          <ZIPCd>89101</ZIPCd>
        </USAddress>
        <RecipientEIN>880176914</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>22500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PARACHUTE CREDIT COUNSELING INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>40 GARDENVILLE PKWY SUITE 300</AddressLine1Txt>
          <CityNm>W SENECA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14224</ZIPCd>
        </USAddress>
        <RecipientEIN>160909583</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTH CAROLINA LEGAL SERVICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>701 SOUTH MAIN ST</AddressLine1Txt>
          <CityNm>GREENVILLE</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29601</ZIPCd>
        </USAddress>
        <RecipientEIN>570485205</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>12500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>JUST THE BEGINNING</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>70 WEST MADISON ST SUITE 2900</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60602</ZIPCd>
        </USAddress>
        <RecipientEIN>363903197</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>18000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COMMUNITY LEGAL ACCESS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1501 N UNIVERSITY AVE STE 218</AddressLine1Txt>
          <CityNm>LITTLE ROCK</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72207</ZIPCd>
        </USAddress>
        <RecipientEIN>822686602</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>44</Total501c3OrgCnt>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
      <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, SHARI BEDKER, FOR $42,000. 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>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
