AMERICAN COLLEGE OF BANKRUPTCY: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF BANKRUPTCY (EIN 52-1759771)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-08-01
- IRS object ID
- 201122139349300437
- Schema version
- 2010v3.2
- 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) |
|---|---|---|
| Timestamp | 2011-08-01T11:05:19-07:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harvey E Jester CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521759771 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American College of Bankruptcy | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 7039346154 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Albert A Koch | Name |
| Title | Treasurer | Title |
| Date Signed | 2011-08-01 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Harvey E Jester | Name |
| Phone | 7032412418 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Paul M Singer | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11350 Random Hills Road | AddressLine1 |
| City | Fairfax | City |
| State | VA | State |
| ZIP Code | 22030 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 615319 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | www.amercol.org | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | VA | StateLegalDomicile |
| Activity Or Mission Description | Promote excellence in the field of bankruptcy law. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 237389 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 298725 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 275655 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 306005 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 12090 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8191 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 5865 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2398 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 530999 | TotalRevenuePriorYear |
| Total Revenue Current Year | 615319 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 154659 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 204651 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 390160 | OtherExpensePriorYear |
| Other Expenses Current Year | 416103 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 544819 | TotalExpensesPriorYear |
| Total Expenses Current Year | 620754 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -13820 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -5435 | RevenuesLessExpensesCY |
| Total Assets BOY | 812730 | TotalAssetsBOY |
| Total Assets EOY | 817888 | TotalAssetsEOY |
| Total Liabilities BOY | 53374 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 63967 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 759356 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 753921 | NetAssetsOrFundBalancesEOY |
| Mission Description | Promote excellence in the field of bankruptcy law. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | Committee expenses: oversee the philanthropic activities of the College through the Pro Bono Committee and conduct the affairs of the Education Committee, Distinguished Service Awards Committee, the International Committee, and the Judicial Scholarship Committee | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Membership Services: The College produces an extensive annual Directory of its members and publishes a semi-annual newsletter. These activities are supported by various office expenses in addition to the direct costs of the Directory and the newsletter. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | false | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Shari Bedker | NamePerson |
| Telephone Number | 7039346154 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12136 Queens Brigade Drive | AddressLine1 |
| City | Fairfax | City |
| State | VA | State |
| ZIP Code | 22020 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Thomas Moers Mayer | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Richard T Peters | ||||||
| Secretary | 0.50 | X | 0 | 0 | 0 | X |
| Richard E Mikels | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Richard B Levin | ||||||
| Vice President | 0.50 | X | 0 | 0 | 0 | X |
| R Patrick Vance | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Prof Jeffrey Morris | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Paul M Singer | ||||||
| Chairman | 1.00 | X | 0 | 0 | 0 | X |
| Michael St Patrick Baxter | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Michael L Cook | ||||||
| Bd of Rgnts Chr | 0.50 | X | 0 | 0 | 0 | |
| Mark D Bloom | ||||||
| Vice President | 0.50 | X | 0 | 0 | 0 | X |
| Marc A Levinson | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Lewis S Rosenbloom | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Joseph A Dworetzky | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Joel R Ohlgren | ||||||
| Ex Oficio Dir | 0.50 | X | 0 | 0 | 0 | |
| Hon Nancy C Dreher | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Hon Mary Grace Diehl | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Hon Barbara J Houser | ||||||
| Vice President | 0.50 | X | 0 | 0 | 0 | X |
| G Christopher Meyer | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| G Blaine Schwabe III | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Edwin E Smith | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| E Bruce Leonard | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| David S Kurtz | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| David G Heiman | ||||||
| Ex Oficio Dir | 0.50 | X | 0 | 0 | 0 | |
| D Jansing Baker | ||||||
| President | 1.00 | X | 0 | 0 | 0 | X |
| Corinne Ball | ||||||
| Director | 0.50 | X | 0 | 0 | 0 | |
| Albert A Koch | ||||||
| Treasurer | 1.00 | X | 0 | 0 | 0 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 298725 | AllOtherContributions |
| Total Contributions | 298725 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| Membership Dues & Assessments | 900099 | 188850 | 188850 | |
| Indctn Crmny reg fees | 900099 | 20805 | $20,805 | |
| Fall conference | 900099 | 19325 | $19,325 | |
| Education session fees | 900099 | 50325 | $50,325 | |
| College induction fees | 900099 | 26700 | $26,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 306005 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8191 | TotalRevenueColumn |
| Exclusion | $8,191 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2398 | TotalRevenueColumn |
| Exclusion | $2,398 | ExclusionAmount |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 615319 | TotalRevenueColumn |
| Related Or Exempt Function Income | 188850 | RelatedOrExemptFunctionIncome |
| Exclusion | $127,744 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 204651 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78300 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17890 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9495 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15873 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 163779 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3983 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Printing and Publications | 24472 |
| Postage and Shipping | 15875 |
| Office expenses - mail service | 2682 |
| Credit card processing | 6149 |
| Committee expenses | 77605 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 620754 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83183 | BOY |
| EOY | 166808 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 600000 | BOY |
| EOY | 540000 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113500 | BOY |
| EOY | 77500 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9539 | BOY |
| EOY | 8206 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6508 | BOY |
| EOY | 25374 | EOY |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 812730 | BOY |
| EOY | 817888 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3629 | BOY |
| EOY | 907 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6700 | BOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40600 | BOY |
| EOY | 63060 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2445 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53374 | BOY |
| EOY | 63967 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 507217 | BOY |
| EOY | 508383 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 252139 | BOY |
| EOY | 245538 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 759356 | BOY |
| EOY | 753921 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 812730 | BOY |
| EOY | 817888 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -5435 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | false | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
| Total Revenue | 615319 | TotalRevenue |
| Total Expenses | 620754 | TotalExpenses |
| Excess Or Deficit For Year | -5435 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -5435 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 625319 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 10000 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 10000 | RevenueNotRptdF990 |
| Revenue Subtotal | 615319 | RevenueSubtotal |
| Total Revenue Per Form990 | 615319 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 630754 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 10000 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 10000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 620754 | ExpensesSubtotal |
| Total Expenses Per Form990 | 620754 | TotalExpensesPerForm990 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (14 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|
| Widener University | ||||||||
| 4601 Concord Pike | Wilmington | DE | 19803 | 231386178 | 501(c)(3) | 6500 | 0 | General support |
| Volunteer Lawyers for Justice | ||||||||
| 9 Mulberry Street | Newark | NJ | 07102 | 300528128 | 501(c)(3) | 6500 | 0 | General support |
| Univ of PA Biddle Law Lib | ||||||||
| 3460 Chestnut Street | Philadelphia | PA | 19104 | 231352685 | 501(c)(3) | 50000 | 0 | Support bankruptcy archives |
| Tides Center | ||||||||
| The Presidio PO Box 29907 | San Francisco | CA | 94129 | 943213100 | 501(c)(3) | 6500 | 0 | General support |
| SC Legal Services | ||||||||
| 2109 Bull Street | Columbia | SC | 29201 | 570485205 | 501(c)(3) | 5445 | 0 | General support |
| Public Counsel | ||||||||
| 610 S Ardmore Avenue | Los Angeles | CA | 90005 | 237105149 | 501(c)(3) | 6500 | 0 | General support |
| Nbrhd Lgl Svcs of LA | ||||||||
| 13327 Van Nuys Boulevard | Pacoima | CA | 91331 | 952408642 | 501(c)(3) | 6500 | 0 | General support |
| Memphis Area Lgl Svcs | ||||||||
| 109 N Main Street | Memphis | TN | 38103 | 620841436 | 501(c)(3) | 6500 | 0 | General support |
| MD Volunteer Lwyrs Svc | ||||||||
| One N Charles Street | Baltimore | MD | 21201 | 521225979 | 501(c)(3) | 6500 | 0 | General support |
| Legal Aid Society of New York | ||||||||
| 199 Water Street | New York | NY | 10038 | 135562265 | 501(c)(3) | 6500 | 0 | Housing assistance |
| Cnsmr Bnkrptcy Ast Prj | ||||||||
| 42 South 15th Streete | Philadelphia | PA | 19143 | 232694116 | 501(c)(3) | 6500 | 0 | General support |
| City Bar Justice Cntr | ||||||||
| 44 West 44th Street | New York | NY | 10036 | 136003018 | 501(c)(3) | 6500 | 0 | General support |
| AZ Fdn for Legal Svcs | ||||||||
| 4201 No 24th Street | Phoenix | AZ | 85016 | 953351710 | 501(c)(3) | 6500 | 0 | General support |
| American College of Bnkrptcy Fdn | ||||||||
| 11350 Random Hills Road | Fairfax | VA | 22030 | 010656156 | 501(c)(3) | 56318 | 0 | General support |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 14 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used | Identifier |
| Explanation | Grantees provide the College with reports on the use of the funds. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | 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. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | The Form 990 is reviewed by the Board Chair, the President and the Treasurer before filing. At present, it is not distributed to the full Board of Directors. |
| Form 990, Part VI, Line 6 | 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 3 | Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | Management, technical, clerical and accounting functions are provided by Armstrong & Associates. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American College of Bankruptcy Foundatio | BusinessNameLine1 |
Address US AddressUS
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010656156 | EIN |
| Primary Activities | Support activities of American College of Bankruptcy | PrimaryActivities |
| Legal Domicile State | VA | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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