BETA

AMERICAN COLLEGE OF BANKRUPTCY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COLLEGE OF BANKRUPTCY (EIN 52-1759771)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-07-15
IRS object ID
201921969349300032
Schema version
2018v3.1
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)
Return2019-07-15T09:35:13-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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 TitleTREASURERPersonTitleTxt
Phone4349396004PhoneNum
Signature2019-07-02SignatureDt
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)
IP2019-07-02IPDt
IP Tm08:57:42IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id14F08357CD8A45A07552E95F8525FACB4E721392AtSubmissionCreationDeviceId
At Submission Filing Device Id5575D90CB195091D6B4EB5F3F752F7C02BA6CC45AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

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$728,271GrossReceiptsAmt
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 Volunteers31TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$293,000PYContributionsGrantsAmt
CY Contributions Grants$290,000CYContributionsGrantsAmt
PY Program Service Revenue$418,140PYProgramServiceRevenueAmt
CY Program Service Revenue$423,791CYProgramServiceRevenueAmt
PY Investment Income$5,205PYInvestmentIncomeAmt
CY Investment Income$10,330CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$4,150CYOtherRevenueAmt
PY Total Revenue$716,345PYTotalRevenueAmt
CY Total Revenue$728,271CYTotalRevenueAmt
PY Grants And Similar Paid$272,337PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$257,473CYGrantsAndSimilarPaidAmt
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$476,797PYOtherExpensesAmt
CY Other Expenses$449,769CYOtherExpensesAmt
PY Total Expenses$749,134PYTotalExpensesAmt
CY Total Expenses$707,242CYTotalExpensesAmt
PY Revenues Less Expenses-$32,789PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$21,029CYRevenuesLessExpensesAmt
Total Assets BOY$903,240TotalAssetsBOYAmt
Total Assets EOY$921,269TotalAssetsEOYAmt
Total Liabilities BOY$53,695TotalLiabilitiesBOYAmt
Total Liabilities EOY$50,695TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$849,545NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$870,574NetAssetsOrFundBalancesEOYAmt
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 PROGRAMS - 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)
DescPRO BONO PROJECTS - THE COLLEGE, THROUGH AND ALONG WITH THE FOUNDATION, IS THE LARGEST PROVIDER OF GRANTS FOR PRO BONO BANKRUPTCY AND DEBTOR-CREDITOR PROJECTS IN THE UNITED STATES. GRANTS ARE MADE TO LEGAL SERVICES ORGANIZATIONS THROUGHOUT THE COUNTRY TO ENABLE THEM TO PROVIDE BANKRUPTCY AND DEBTOR-CREDITOR SERVICES AND ADVICE WITHOUT CHARGE TO INDIGENT AND LOW INCOME CONSUMERS WHO COULD NOT OTHERWISE AFFORD TO PAY FOR THE SERVICES. GRANT REQUESTS GO THROUGH A VERY RIGOROUS VETTING PROCESS TO ENSURE THAT ONLY WORTHY LEGAL SERVICES ORGANIZATIONS ARE SELECTED TO RECEIVE THE 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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To 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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 RlnYes (1)FamilyOrBusinessRlnInd
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 (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
G CHRISTOPHER MEYER
CHAIR UNTIL MARCH 20185.00Yes (X)Yes (X)$0$0$0
MARC A LEVINSON PRESIDENT
THEN CHAIR AS OF MARCH 20185.00Yes (X)Yes (X)$0$0$0
MARC D BLOOM
PRESIDENT AS OF MARCH 20181.00Yes (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
SUSAN FREEMAN
SECRETARY UNTIL MARCH 20181.00Yes (X)Yes (X)$0$0$0
TAFT A MCKINSTRY
SECRETARY AS OF MARCH 20181.00Yes (X)Yes (X)$0$0$0
THOMAS E LUMSDEN
TREASURER UNTIL MARCH 20181.00Yes (X)Yes (X)$0$0$0
MELISSA S KIBLER
TREASURER AS OF MARCH 20181.00Yes (X)Yes (X)$0$0$0
DENNIS CONNOLLY
DIRECTOR1.00Yes (X)$0$0$0
LAURENCE D COPPEL
DIRECTOR1.00Yes (X)$0$0$0
ERIC LAM
DIRECTOR1.00Yes (X)$0$0$00.30
JEFFERY H DAVIDSON
DIRECTOR1.00Yes (X)$0$0$0
PATRICK THOMAS MCCARTHY
DIRECTOR UNTIL MARCH 20181.00Yes (X)$0$0$0
KAREN A GIANNELLI
DIRECTOR1.00Yes (X)$0$0$0
ANNETTE W JARVIS
DIRECTOR1.00Yes (X)$0$0$0
CATHERINE STEEGE
DIRECTOR1.00Yes (X)$0$0$0
CLAUDIA Z SPRINGER
DIRECTOR UNTIL MARCH 20181.00Yes (X)$0$0$0
JANE L VRIS
DIRECTOR1.00Yes (X)$0$0$0
DEBORAH D WILLIAMSON
DIRECTOR UNTIL MARCH 20181.00Yes (X)$0$0$0
JAMES KELLEY
DIRECTOR1.00Yes (X)$0$0$0
AGUSTIN BERDEJA
DIRECTOR1.00Yes (X)$0$0$0
DANIEL COHN
DIRECTOR1.00Yes (X)$0$0$0
MARC ABRAMS
DIRECTOR1.00Yes (X)$0$0$00.30
NORMAN L PERNICK
DIRECTOR AS OF MARCH 20181.00Yes (X)$0$0$00.30
JAN M HAYDEN
DIRECTOR AS OF MARCH 20181.00Yes (X)$0$0$00.30
HON NEIL P OLACK
DIRECTOR AS OF MARCH 20181.00Yes (X)$0$0$0
RICHARD E MIKELS CHAIR-BOARD OF
REGENTS UNTIL MARCH 20181.00Yes (X)$0$0$0
STEPHEN D LERNER CHAIR-BOARD OF
REGENTS AS OF MARCH 20181.00Yes (X)$0$0$0
ROBERT VAN GALEN
INTERN'L DIR. AS OF MARCH 20181.00Yes (X)$0$0$0
SHARI BEDKER
EXECUTIVE DIRECTOR1.00Yes (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$290,000AllOtherContributionsAmt
Total Contributions$290,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$264,394$264,394
SPRING CONFERENCE900099$88,900$88,900
REGIONAL MEETINGS900099$39,485$39,485
FALL CONFERENCE900099$16,012$16,012
INTERNATIONAL COURSE F900099$15,000$15,000
FieldValueIRS element (for citing)
Total Program Service Revenue$423,791TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,330TotalRevenueColumnAmt
Exclusion$10,330ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
REFUNDS AND ADJUSTMENT900099$4,100$4,100
MISC. SALES900099$50$50
FieldValueIRS element (for citing)
Other Revenue Total$4,150OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$728,271TotalRevenueColumnAmt
Related Or Exempt Func Income$423,791RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$14,480ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$236,100TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$21,373TotalAmt

Fees For Services Management FeesForServicesManagementGrp

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

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,600TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$51,669TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$939TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$46,661TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,439TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,252TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$161,894TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,139TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
BRANKRUPTCY ARCHIVES PR$21,141
INTERNATIONAL COURSE EX$12,500
LICENSES$2,048
AWARDS$1,087

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$707,242TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$138,701BOYAmt
EOY$119,938EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$624,119BOYAmt
EOY$634,354EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$104,032BOYAmt
EOY$86,882EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$36,388BOYAmt
EOY$80,095EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$903,240BOYAmt
EOY$921,269EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$15,000BOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$38,695BOYAmt
EOY$50,695EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$53,695BOYAmt
EOY$50,695EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$561,545BOYAmt
EOY$654,074EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$288,000BOYAmt
EOY$216,500EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$849,545BOYAmt
EOY$870,574EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$903,240BOYAmt
EOY$921,269EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$21,029ReconcilationRevenueExpnssAmt
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

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$728,271TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$728,271RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$728,271TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$707,242TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$707,242ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$707,242TotalExpensesPerForm990Amt

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)$231,100PRO BONO REGRANTS
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeJUDICIAL TRAVEL SCHOLARSHIPSGrantTypeTxt
Recipient23RecipientCnt
Cash Grant$21,373CashGrantAmt

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 (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2G. CHRISTOPHER MEYER AND STEPHEN LERNER WORK FOR THE SAME LAW FIRM.
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.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF 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$231,000InvolvedAmt
Method Of Amount DeterminationCASH VALUEMethodOfAmountDeterminationTxt

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