BETA

AMERICAN COLLEGE OF BANKRUPTCY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COLLEGE OF BANKRUPTCY (EIN 52-1759771)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-29
IRS object ID
202041509349301019
Schema version
2019v5.1
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-05-29T11:57:36-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521759771EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone4349396004PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELISSA S KIBLERPersonNm
Person TitleCURRENT PRESIDENTPersonTitleTxt
Phone4349396004PhoneNum
Signature2020-05-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA CHEIFETZPreparerPersonNm
PTINP01444196PTIN
Phone4108840220PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.88.174.3IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-27IPDt
IP Tm09:46:36IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id991F6C6DED7B46517071F43E4BED8E068BDFAF7EAtSubmissionCreationDeviceId
At Submission Filing Device Id3C3155FC485199F728C980AB5EC5DB38AD63B029AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMELISSA S KIBLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,430,052GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.AMERCOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO ENHANCE PUBLIC RESPECT FOR AND PROFESSIONALISM IN THE INSOLVENCY AND BANKRUPTCY PRACTICE.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers28TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$290,000PYContributionsGrantsAmt
CY Contributions Grants$318,314CYContributionsGrantsAmt
PY Program Service Revenue$423,791PYProgramServiceRevenueAmt
CY Program Service Revenue$453,191CYProgramServiceRevenueAmt
PY Investment Income$10,330PYInvestmentIncomeAmt
CY Investment Income$2,227CYInvestmentIncomeAmt
PY Other Revenue$4,150PYOtherRevenueAmt
CY Other Revenue$177CYOtherRevenueAmt
PY Total Revenue$728,271PYTotalRevenueAmt
CY Total Revenue$773,909CYTotalRevenueAmt
PY Grants And Similar Paid$257,473PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$264,360CYGrantsAndSimilarPaidAmt
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$449,769PYOtherExpensesAmt
CY Other Expenses$513,498CYOtherExpensesAmt
PY Total Expenses$707,242PYTotalExpensesAmt
CY Total Expenses$777,858CYTotalExpensesAmt
PY Revenues Less Expenses$21,029PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,949CYRevenuesLessExpensesAmt
Total Assets BOY$921,269TotalAssetsBOYAmt
Total Assets EOY$959,559TotalAssetsEOYAmt
Total Liabilities BOY$50,695TotalLiabilitiesBOYAmt
Total Liabilities EOY$71,976TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$870,574NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$887,583NetAssetsOrFundBalancesEOYAmt
MissionDEDICATED TO THE ENHANCEMENT OF PROFESSIONALISM, SCHOLARSHIP, AND SERVICE IN BANKRUPTCY AND INSOLVENCY LAW AND PRACTICE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescSPRING AND FALL CONFERENCE - THE COLLEGE HAS 2 MAIN CONFERENCES EACH YEAR TO PROVIDE EDUCATIONAL SEMINARS AND NETWORKING OPPORTUNITIES TO ITS FELLOWS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescFOUNDATION/PROBONO GRANTS - THE COLLEGE, THROUGH AND ALONG WITH THE FOUNDATION, IS THE LARGEST PROVIDER OF PRO BONO GRANTS DEDICATED TO BANKRUPTCY AROUND THE UNITED STATES. GRANTS ARE MADE TO LEGAL AID SERVICES THROUGHOUT THE COUNTRY WITH THE EXPRESS PURPOSE OF HELPING CONSUMERS WHO COULD NOT OTHERWISE AFFORD BANKRUPTCY AND INSOLVENCY ADVICE OR SERVICES. 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

FieldValueIRS element (for citing)
DescCOMMITTEE 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, VARIOUS PUBLICATIONS, AND SUPPORT OF RESEARCH AND ANALYSIS ON DOMESTIC AND INTERNATIONAL INSOLVENCY ISSUES.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
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 IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
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 ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
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 Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
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
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 Line1PO BOX 249AddressLine1Txt
CitySTANDARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
MARC A LEVINSON
CHAIR5.00Yes (X)Yes (X)$0$0$0
MARC D BLOOM
PRESIDENT5.00Yes (X)Yes (X)$0$0$00.50
HON JOAN FEENEY
VICE-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
GRANT T STEIN
VICE-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JAMES L BAILLIE
VICE-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
TAFT A MCKINSTRY
SECRETARY1.00Yes (X)Yes (X)$0$0$0
MELISSA S KIBLER
TREASURER1.00Yes (X)Yes (X)$0$0$0
DANIEL C COHN
DIRECTOR1.00Yes (X)$0$0$0
MARC ABRAMS
DIRECTOR1.00Yes (X)$0$0$00.30
KAREN A GIANNELLI
DIRECTOR1.00Yes (X)$0$0$0
NORMAN L PERNICK
DIRECTOR1.00Yes (X)$0$0$00.30
JAN M HAYDEN
DIRECTOR1.00Yes (X)$0$0$00.30
JAMES KELLEY
DIRECTOR1.00Yes (X)$0$0$0
CATHERINE STEEGE
DIRECTOR1.00Yes (X)$0$0$0
HON NEIL P OLACK
DIRECTOR1.00Yes (X)$0$0$0
JEFFREY H DAVIDSON
DIRECTOR1.00Yes (X)$0$0$0
DENNIS CONNOLLY
DIRECTOR1.00Yes (X)$0$0$0
AGUSTIN BERDEJA
DIRECTOR1.00Yes (X)$0$0$0
RICHARD STERN
DIRECTOR AS OF MARCH 20191.00Yes (X)$0$0$0
RICHARD WASSERMAN
DIRECTOR AS OF MARCH 20191.00Yes (X)$0$0$00.30
DAVID WARFIELD
DIRECTOR AS OF MARCH 20191.00Yes (X)$0$0$0
JAMES MARKUS
DIRECTOR AS OF MARCH 20191.00Yes (X)$0$0$0
ROBERT VAN GALEN
INTL. DIRECTOR1.00Yes (X)$0$0$0
STEPHEN D LERNER
CHAIR-BOARD OF REGENTS1.00Yes (X)$0$0$0
LAURENCE COPPEL
DIRECTOR UNTIL MARCH 20191.00Yes (X)$0$0$0
ERIC LAM
DIRECTOR UNTIL MARCH 20191.00Yes (X)$0$0$00.30
ANNETTE JARVIS
DIRECTOR UNTIL MARCH 20191.00Yes (X)$0$0$0
JANE L VRIS
DIRECTOR UNTIL MARCH 20191.00Yes (X)$0$0$0
SHARI BEDKER
EXECUTIVE DIRECTOR20.00Yes (X)$0$0$00.50
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$318,314AllOtherContributionsAmt
Total Contributions$318,314TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$273,300$273,300
SPRING CONFERENCE900099$102,249$102,249
REGIONAL MEETINGS900099$40,555$40,555
FALL CONFERENCE900099$22,087$22,087
INTERNATIONAL COURSE F900099$15,000$15,000
FieldValueIRS element (for citing)
Total Program Service Revenue$453,191TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,017TotalRevenueColumnAmt
Exclusion$1,017ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$177TotalRevenueColumnAmt
Exclusion$177ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$657,353SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$656,143SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,210SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,210TotalRevenueColumnAmt
Exclusion$1,210ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$773,909TotalRevenueColumnAmt
Related Or Exempt Func Income$453,191RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,404ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$242,600TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$21,760TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$86,400TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,325TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,993TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$616TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$70,253TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,522TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$40,173TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$223,747TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,179TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
BRANKRUPTCY ARCHIVES PR$35,385
INTERNATIONAL COURSE EX$12,500
LICENSES AND FEES$1,473
AWARDS$932

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$777,858TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$119,938BOYAmt
EOY$94,437EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$634,354BOYAmt
EOY$720,959EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$86,882BOYAmt
EOY$110,450EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$80,095BOYAmt
EOY$33,713EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$921,269BOYAmt
EOY$959,559EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$50,695BOYAmt
EOY$71,976EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$50,695BOYAmt
EOY$71,976EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$654,074BOYAmt
EOY$646,583EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$216,500BOYAmt
EOY$241,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$870,574BOYAmt
EOY$887,583EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$921,269BOYAmt
EOY$959,559EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,949ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$20,958NetUnrlzdGainsLossesInvstAmt
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 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 C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$794,867TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$20,958NetUnrealizedGainsInvstAmt
Revenue Not Reported$20,958RevenueNotReportedAmt
Revenue Subtotal$773,909RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$773,909TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$777,858TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$777,858ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$777,858TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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 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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
NATIONAL CONFERENCE OF BANKRUPTCY JUDGES
954 LA MIRANDA STREETLAGUNA BEACHCA92651756036768501(C)(6)$5,000NCBJ NEXT GENERATION SPONSORSHIP
AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION
P O BOX 249STANARDSVILLEVA22973010656156501(C)(3)$237,600PRO BONO REGRANTS

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeJUDICIAL TRAVEL SCHOLARSHIPSGrantTypeTxt
Recipient22RecipientCnt
Cash Grant$21,760CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSUPPORT 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 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, SHARI A. BEDKER. THE BOARD OF DIRECTORS OVERSEES ARMSTRONG & ASSOCIATES INTERNATIONAL INC.'S PERFORMANCE UNDER THE CONTRACT.
FORM 990, PART VI, SECTION A, LINE 6THE 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 REQUIREMENTS 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 7AELIGIBLE MEMBERS WHO ARE PRESENT AT THE MEETING CAN VOTE FOR THE MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 8BTHE ONLY COMMITTEE WITH AUTHORITY TO ACT ON BEHLAF OF THE GOVERNING BODY, THE EXECUTIVE COMMITTEE, DOES NOT HAVE WRITTEN MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 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 COLLEGE'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
PART XII, LINE 2CTHE 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 BANKRUPTCY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 249AddressLine1Txt
CitySTANARDSVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22973ZIPCd
FieldValueIRS element (for citing)
EIN010656156EIN
Primary ActivitiesTO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE ACB.PrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
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 OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF BANKRUPTCY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$237,600InvolvedAmt
Method Of Amount DeterminationCASH VALUEMethodOfAmountDeterminationTxt

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