AMERICAN COLLEGE OF BANKRUPTCY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF BANKRUPTCY (EIN 52-1759771)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-04-30
- IRS object ID
- 201441209349300719
- Schema version
- 2013v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-04-30T08:34:11-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harvey E Jester CPA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2841 Woodlawn Avenue | AddressLine1 |
| City | Falls Church | City |
| State | VA | State |
| ZIP Code | 220422045 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7039346154 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PMB 626A 11350 Random Hills Road | AddressLine1 |
| City | Fairfax | City |
| State | VA | State |
| ZIP Code | 22030 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Melissa Kibler Knoll | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2014-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Harvey E Jester | PreparerPersonNm |
| PTIN | P01218020 | PTIN |
| Phone | 7032412418 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DJ Baker | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11350 RandomHills Road | AddressLine1 |
| City | Fairfax | City |
| State | VA | State |
| ZIP Code | 22030 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $865,549 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.amercol.org | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | Promote excellence in the field of bankruptcy. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $381,895 | PYContributionsGrantsAmt |
| CY Contributions Grants | $440,250 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $382,395 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $420,480 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,274 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,107 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,366 | PYOtherRevenueAmt |
| CY Other Revenue | $712 | CYOtherRevenueAmt |
| PY Total Revenue | $769,930 | PYTotalRevenueAmt |
| CY Total Revenue | $865,549 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $252,532 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $350,766 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $440,299 | PYOtherExpensesAmt |
| CY Other Expenses | $523,964 | CYOtherExpensesAmt |
| PY Total Expenses | $692,831 | PYTotalExpensesAmt |
| CY Total Expenses | $874,730 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $77,099 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$9,181 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $900,494 | TotalAssetsBOYAmt |
| Total Assets EOY | $881,619 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $73,730 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $64,036 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $826,764 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $817,583 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Promote excellence in the field of bankruptcy. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | Committee expenses: oversee the philanthropic activities of the College through the Pro Bono Committee and other activities through various committees, as follows: the Education Committee, Distinguished Service Awards Committee, the International Committee, the Judicial Scholarship Committee, the Distinguished Law Student Committee, International Committee, Regional Social Events Committees, Visibility Committee, Liaisons Committee, Bankruptcy Policy Committee, and other projects related to insolvency law. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Spring and Fall Programs: The College has an annual Induction Ceremony for new members of the College, and conducts other conferences and meetings during the year. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Membership Services: The College produces an extensive Directory of its members and publishes a semi-annual newsletter. Also, the College issues a two-volume Best Practices and Circuit Review publication during the year. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Armstrong Associates Inc | PersonNm |
| Phone | 7032736165 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10332 Main Street | AddressLine1 |
| City | Fairfax | City |
| State | VA | State |
| ZIP Code | 22030 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DJ Baker | |||||||
| Chairman | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Michael L Cook | |||||||
| President | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mark D Bloom | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Hon Mary Grace Diehl | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Richard E Mikels | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Melissa Kibler Knoll | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Marc A Levinson | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Corinne Ball | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michael St Patrick Baxter | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Francis X Buckley Jr | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert M Fishman | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Hon Robert E Gerber | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| David A Lander | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Stephen D Lerner | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Thomas E Lumsden | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Patrick Thomas McCarthy | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Prof Charles W Mooney Jr | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| G Blaine Schwabe III | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Edwin E Smith | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Grant T Stein | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Howard J Weg | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Deborah D Williamson | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Paul M Singer | |||||||
| Ex Oficio Drctr | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| R Patrick Vance | |||||||
| Ex Oficio Drctr | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| G Christopher Meyer | |||||||
| Board of Rgnts | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $96,000 | RelatedOrganizationsAmt |
| All Other Contributions | $344,250 | AllOtherContributionsAmt |
| Total Contributions | $440,250 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| College induction fees | 900099 | $27,900 | $27,900 | |
| Education session fees | 900099 | $66,770 | $66,770 | |
| Indctn Crmny reg fees | 900099 | $38,000 | $38,000 | |
| Mbrshp dues & assessments | 900099 | $233,500 | $233,500 | |
| Regional meeting receipts | 900099 | $34,025 | $34,025 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,285 | TotalRevenueColumnAmt |
| Exclusion | $20,285 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $420,480 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,107 | TotalRevenueColumnAmt |
| Exclusion | $4,107 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $712 | TotalRevenueColumnAmt |
| Exclusion | $712 | ExclusionAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $865,549 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $233,500 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $191,799 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,766 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,000 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,002 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,820 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,127 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,091 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,200 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,654 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,630 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,904 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Printing and Publications | $49,957 |
| Postage and Shipping | $14,094 |
| Credit card processing | $9,020 |
| Library expenses | $8,807 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,658 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $874,730 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,167 | BOYAmt |
| EOY | $156,049 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,000 | BOYAmt |
| EOY | $560,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,000 | BOYAmt |
| EOY | $96,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,449 | BOYAmt |
| EOY | $14,061 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,878 | BOYAmt |
| EOY | $55,509 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900,494 | BOYAmt |
| EOY | $881,619 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $815 | BOYAmt |
| EOY | $4,596 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,915 | BOYAmt |
| EOY | $59,440 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,730 | BOYAmt |
| EOY | $64,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $533,387 | BOYAmt |
| EOY | $525,497 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,377 | BOYAmt |
| EOY | $292,086 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $826,764 | BOYAmt |
| EOY | $817,583 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900,494 | BOYAmt |
| EOY | $881,619 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$9,181 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $865,549 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $865,549 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $865,549 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $874,730 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $874,730 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $874,730 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (33 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ACB Foundation | ||||||||
| 11350 Random Hills Road | Fairfax | VA | 22030 | 010656156 | 501(c)(3) | $27,900 | $0 | General support |
| Almeda Cnty Bar Assoc Vol LSO | ||||||||
| 70 Washington Street | Oakland | CA | 94607 | 942963695 | 501(c)(3) | $8,500 | $0 | Operate Bnkrptcy Form Comp Clinic |
| Atlanta Legal Aid Society | ||||||||
| 151 Spring Street NW | Atlanta | GA | 30303 | 580568691 | 501(c)(3) | $10,000 | $0 | For debtor education class |
| Atlanta Volunteer Lawyers Fdn | ||||||||
| 235 Peachtreet St NE | Atlanta | GA | 30303 | 571364400 | 501(c)(3) | $8,350 | $0 | Expand mnthly debt defense workshop |
| Bankruptcy Bar Foundation | ||||||||
| 7154 N University Drive | Tamarac | FL | 33321 | 590711420 | 501(c)(3) | $7,000 | $0 | Support bnkrptcy assist clincs |
| Bet Tzedek | ||||||||
| 3250 Wilshire Blvd | Los Angeles | CA | 90010 | 237304205 | 501(c)(3) | $8,445 | $0 | Free legal asst to low incme fmlies |
| Boston Bar AssocVol Lwyr Prj | ||||||||
| 99 Chauncey Street | Boston | MA | 02111 | 222486215 | 501(c)(3) | $10,000 | $0 | Rec/train attys rep low inc homenrs |
| Catholic Charities-Chicago | ||||||||
| 721 North Lasalle Blvd | Chicago | IL | 60654 | 362170821 | 501(c)(3) | $10,000 | $0 | Develop bilingual educa mats |
| Central FL Bnkrptcy Law Assoc | ||||||||
| 2530 Cypress Trace Circle | Orlando | FL | 32825 | 593105892 | 501(c)(3) | $10,000 | $0 | Expansion of Pro Se Assist Program |
| Chicago Lawyers Committee | ||||||||
| 100 N LaSalle | Chicago | IL | 60602 | 510189264 | 501(c)(3) | $10,000 | $0 | Secure training for staff attorneys |
| City Bar Justice Center | ||||||||
| 42 West 44th Street | New York | NY | 10036 | 136003018 | 501(c)(3) | $10,000 | $0 | Consumer bankruptcy project |
| Community Law Project | ||||||||
| 819 SE Morrison Street | Portland | OR | 97214 | 463319329 | 501(c)(3) | $5,814 | $0 | Oregon bankruptcy workbook |
| Consumer Bnkrptcy Assist Proj | ||||||||
| 42 South 15th Street | Philadelphia | PA | 19102 | 232694116 | 501(c)(3) | $10,000 | $0 | Conduct trng sessions for voluntrs |
| Consumer Ed and Trng Services | ||||||||
| 1200 Fifth Avenue | Seattle | WA | 98101 | 912061723 | 501(c)(3) | $10,000 | $0 | Pro bono training manual & resrces |
| Credit Abuse Resistance Educ | ||||||||
| 66 Canal Center Plaza | Alexandria | VA | 22314 | 521295453 | 501(c)(3) | $10,000 | $0 | Underwrite six educational videos |
| DC Bar Pro Bono Program | ||||||||
| 1101 K Street NW | Washington | DC | 20005 | 521574217 | 501(c)(3) | $8,000 | $0 | Support bankruptcy training events |
| Jacksonville Area Legal Aid | ||||||||
| 126 West Adams Street | Jacksonville | FL | 32202 | 590696291 | 501(c)(3) | $6,300 | $0 | Dvlp online bnkrptcy ed resources |
| Legal Aid-Put Something Back | ||||||||
| 123 NW First Avenue | Miami | FL | 33128 | 590711420 | 501(c)(3) | $10,000 | $0 | CLE tngs for more pro bono attnys |
| Legal Svcs of Sthrn Piedmont | ||||||||
| 1431 Elizabeth Avenue | Charlotte | NC | 28204 | 561202940 | 501(c)(3) | $8,500 | $0 | Advice elderly clients re bnkrptcy |
| MD Volunteer Lawyers Service | ||||||||
| One North Charles Street | Baltimore | MD | 21201 | 521225979 | 501(c)(3) | $10,000 | $0 | Expand Chptr 7 bankruptcy assistnce |
| New York Legal Assistance Grp | ||||||||
| 7 Hanover Square | New York | NY | 10004 | 133505428 | 501(c)(3) | $10,000 | $0 | Enhance consumer law services |
| Nhbrhood Legal Svcs Assoc | ||||||||
| 928 Penn Avenue | Pittsburgh | PA | 15222 | 251157129 | 501(c)(3) | $10,000 | $0 | Dvlp pro se Chptr 7 bnkrptcy clinic |
| Ntl Consumer Bnkrptcy Rts Ctr | ||||||||
| 1501 The Alameda | San Jose | CA | 95126 | 273191132 | 501(c)(3) | $10,000 | $0 | Develop Pro Bono Referral Program |
| Ohio Legal Assistance Fdn | ||||||||
| 10 W Broad Street | Columbus | OH | 43215 | 311287915 | 501(c)(3) | $10,000 | $0 | Prvde drct rep to low-inc debtors |
| Pro Bono Project | ||||||||
| 615 Baronne Street | New Orleans | LA | 70115 | 721194167 | 501(c)(3) | $10,000 | $0 | Expand svcs in new priority nbrhds |
| Pro Bono Resource Cnter of MD | ||||||||
| 520 W Fayette Street | Baltimore | MD | 21201 | 521664796 | 501(c)(3) | $9,925 | $0 | Training of pro bono attorneys |
| Public Counsel | ||||||||
| 610 South Ardmore | Los Angeles | CA | 90005 | 237105149 | 501(c)(3) | $10,000 | $0 | Assistance to low income debtors |
| Public Law Center | ||||||||
| 601 Civic Center Drive West | Santa Ana | CA | 92701 | 953709253 | 501(c)(3) | $10,000 | $0 | Support of courthouse-based clinic |
| Public Service Law Corp | ||||||||
| 4129 Main Street | Riverside | CA | 92501 | 953739865 | 501(c)(3) | $10,000 | $0 | Support Pro Se Clinic |
| Rutgers Univ Sch of Law-Cmden | ||||||||
| 217 No Fifth Street | Camden | NJ | 08102 | 226001086 | 501(c)(3) | $10,000 | $0 | Prvde lgl svcs to Camden residents |
| South Carolina Legal Services | ||||||||
| 701 South Main Street | Greenville | SC | 29601 | 570485205 | 501(c)(3) | $10,000 | $0 | Support debtor education project |
| Volunteer Attorney Program | ||||||||
| 314 W Superior Street | Duluth | MN | 55802 | 411443184 | 501(c)(3) | $10,000 | $0 | Support salary of CCAP employees |
| Volunteer Lawyers Network | ||||||||
| 600 Nicollet Mall | Minneapolis | MN | 55402 | 410988459 | 501(c)(3) | $10,000 | $0 | Cont sprt of Bnkrptcy Advice Clinic |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 33 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | A Pro Bono Committee screens applications, makes grants and monitors reports from grantees. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Two directors of the College are partners in the same law firm. |
| Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | Management, website, clerical, treasury and finance support as well as accounting functions are provided by Armstrong & Associates. |
| Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents | Significant changes were mailed to IRS, TEGE Attn: Correspondence Unit 4024, P.O. Box 2508, Cincinnati, Ohio 45201 |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Members include commercial and consumer bankruptcy attorneys,insolvency accountants, corporate turnaround and renewal specialists, law professors, judges, government officials, and others involved in the bankruptcy and insolvency community. Members have voting rights. There are no provisions for members to have rights to the profits of the College, excess dues, or a share of the net assets of the College upon dissolution. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Form 990 is reviewed by the Board Chair, the President, Finance Committe, the Treasurer, and subsequently distributed to the full Board before filing. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The College makes available to the general public those documents that are required to be made available by law. Availability at present is limited to individual requests that would be fulfilled by a person appearing at the office of the College in person or dissemination by a fax machine or the U.S. Postal Service. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACB Foundation | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PB 626A 11350 Random Hills Road | AddressLine1 |
| City | Fairfax | City |
| State | VA | State |
| ZIP Code | 22030 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010656156 | EIN |
| Primary Activities | Supporting Pro Bono activities of ACB | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACB Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | c | TransactionTypeTxt |
| Involved | $96,000 | InvolvedAmt |
| Method Of Amount Determination | Amount received | MethodOfAmountDeterminationTxt |
Comments