2026-07-17T08:13:02-05:00 2025-12-31 521853933 JM&M 10500 LITTLE PATUXENT PARKWAY SUITE 770 COLUMBIA MD 21044 990 2025-01-01 521759771 AMERICAN COLLEGE OF BANKRUPTCY AMER 4046895969 1111B S GOVERNORS AVE PMB 20335 DOVER DE 19904 PATRICIA REDMOND PRESIDENT 4046895969 2026-05-14 1 MEENA BISHNOI P01480769 4108840220 2025 2025-03-06 01:10:19Z PATRICIA REDMOND 1111B S GOVERNORS AVE PMB 20335 DOVER DE 19904 1875961 0 X WWW.AMERCOL.ORG X 1998 VA TO ENHANCE PUBLIC RESPECT FOR, AND PROFESSIONALISM IN, THE INSOLVENCY AND BANKRUPTCY PRACTICE. 23 23 0 150 0 0 433000 547000 629333 612870 111920 58517 5593 5436 1179846 1223823 305251 308162 0 0 0 0 0 0 0 831546 747139 1136797 1055301 43049 168522 1627154 1808551 463875 382300 1163279 1426251 DEDICATED TO ENHANCING PROFESSIONALISM, SCHOLARSHIP, AND SERVICE IN BANKRUPTCY AND INSOLVENCY LAW AND PRACTICE. 0 0 CONFERENCES - THE COLLEGE HAS TWO MAIN CONFERENCES EACH YEAR TO PROVIDE EDUCATIONAL SEMINARS AND NETWORKING OPPORTUNITIES TO ITS FELLOWS. OUTREACH AND SUPPORT - THE COLLEGE, ALONG WITH THE FOUNDATION, IS ONE OF THE LARGEST FINANCIAL SUPPORTERS OF BANKRUPTCY AND INSOLVENCY- RELATED PRO BONO LEGAL SERVICES PROGRAMS IN THE UNITED STATES THROUGH GRANTS DEDICATED TO PROVIDING SUPPORT AND GUIDANCE TO THOSE CONSIDERING OR SEEKING BANKRUPTCY. GRANTS ARE MADE TO LEGAL AID SERVICES THROUGHOUT THE COUNTRY FOR THE EXPRESS PURPOSE OF HELPING CONSUMERS WHO COULD NOT OTHERWISE AFFORD BANKRUPTCY AND INSOLVENCY ADVICE OR SERVICES. GRANTS ALSO SUPPORT ORGANIZATIONS PROVIDING INTERNSHIPS AND OTHER PROGRAMS CONSISTENT WITH THE COLLEGE'S GOALS. GRANT REQUESTS GO THROUGH A VERY RIGOROUS VETTING PROCESS TO ENSURE THAT ONLY QUALIFIED NON-PROFIT, CHARITABLE ORGANIZATIONS RECEIVE GRANTS. COMMITTEE 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 AND VARIOUS PUBLICATIONS, AND SUPPORT FOR RESEARCH AND ANALYSIS ON DOMESTIC AND INTERNATIONAL INSOLVENCY ISSUES. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 X 23 23 0 1 1 0 1 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X LYNX ASSOCIATION MANAGEMENT LLC 4046895969 1111B S GOVERNORS AVE PMB 20335 DOVER DE 19904 X CHARLES A BECKHAM JR CHAIR 5.00 X X 0 0 0 PATRICIA REDMOND PRESIDENT 5.00 0.30 X X 0 0 0 HON CRAIG GOLDBLATT VICE PRESIDENT 1.00 X X 0 0 0 HON CLIFTON JESSUP JR VICE-PRESIDENT 1.00 X X 0 0 0 HON LAUREL ISICOFF VICE-PRESIDENT 1.00 X X 0 0 0 SANDEEP QUSBA SECRETARY 1.00 X X 0 0 0 PROF ELIZABETH TASHJIAN TREASURER 1.00 X X 0 0 0 HON JANET BOSTWICK DIRECTOR 1.00 X 0 0 0 LAURA DAVIS JONES DIRECTOR 1.00 0.30 X 0 0 0 CYNTHIA NELSON DIRECTOR 1.00 X 0 0 0 HON LISA BECKERMAN DIRECTOR UNTIL MARCH 1.00 X 0 0 0 BERRY SPEARS DIRECTOR 1.00 X 0 0 0 PATRICK ANG DIRECTOR UNTIL JUNE 1.00 X 0 0 0 CHARLES T COLEMAN DIRECTOR 1.00 X 0 0 0 DOUGLAS M FOLEY DIRECTOR 1.00 X 0 0 0 DEMETRA LIGGINS DIRECTOR 1.00 X 0 0 0 E FRANKLIN CHILDRESS JR DIRECTOR 1.00 X 0 0 0 JAY S GELLER DIRECTOR 1.00 X 0 0 0 HON MARY JO HESTON DIRECTOR 1.00 X 0 0 0 HON PEGGY HUNT DIRECTOR 1.00 X 0 0 0 FELICIA PERLMAN DIRECTOR 1.00 0.30 X 0 0 0 LISA SCHWEITZER DIRECTOR 1.00 X 0 0 0 PAUL S SINGERMAN DIRECTOR 1.00 X 0 0 0 JENNIFER C HAGLE DIRECTOR 5.00 X 0 0 0 MICHAEL BAXTER DIRECTOR AS OF MARCH 1.00 X 0 0 0 ALEXANDRA CC SCHNAPP EXECUTIVE DIRECTOR 20.00 0.50 X 0 0 0 0 0 0 0 0 0 0 LYNX ASSOCIATION MANAGEMENT LLC 1111B S GOVERNORS AVE STE 20335 DOVER DE 19904 FINANCIAL MGMT. & ACCOUNTING SERVICES 148200 1 547000 547000 MEMBERSHIP DUES 900099 326850 326850 SPRING CONFERENCE 900099 140525 140525 REGIONAL MEETINGS 900099 95340 95340 FALL CONFERENCE 900099 35630 35630 INTERNATIONAL COURSE F 900099 14525 14525 612870 56214 56214 654441 652138 2303 2303 2303 ADJUSTMENTS AND REFUND 900099 5436 5436 5436 1223823 612870 0 63953 271500 36662 148200 15000 4887 75814 66565 4225 40709 299577 10720 4503 BRANKRUPTCY ARCHIVES PR 43386 BAD DEBT 14300 INTERNATIONAL COURSE EX 12500 AWARD EXPENSES 3580 3173 1055301 418883 401885 93747 5750 47539 84785 53600 16080 48240 37520 1012995 1284361 1627154 1808551 20417 49143 392065 379990 2250 2310 463875 382300 X 1163279 1426251 1163279 1426251 1627154 1808551 168522 94450 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 53600 16080 37520 37520 DUE TO ACBF, A RELATED ORGANIZATION 2310 2310 X 1313386 94450 94450 1218936 4887 4887 1223823 1050414 0 1050414 4887 4887 1055301 PART X, LINE 2: THE 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 WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. 1 NATIONAL CONFERENCE OF BANKRUPTCY JUDGES 136 EVERETT RD ALBANY NY 12205 756036768 501(C)(6) 6500 0 NCBJ NEXT GENERATION SPONSORSHIP AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION 1111B S GOVERNORS AVE 20335 DOVER DE 19904 010656156 501(C)(3) 265000 0 PRO BONO REGRANTS 1 1 TRAVEL AND JUDICIAL SCHOLARSHIPS 29 36662 PART I, LINE 2: SUPPORT 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. FORM 990, PART VI, SECTION A, LINE 3 THE COLLEGE RECEIVES FINANCIAL MANAGEMENT AND ACCOUNTING SERVICES UNDER A CONTRACTUAL AGREEMENT WITH LYNX ASSOCIATION MANAGEMENT, LLC ("LYNX"). THE AGREEMENT INCLUDES A BASE MONTHLY FEE PLUS REIMBURSABLE COSTS FOR ALL PRUDENT AND REASONABLE EXPENSES INCURRED BY LYNX IN PERFORMING SERVICES. THE AMOUNT PAID TO LYNX FOR THESE SERVICES DURING 2025, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR, ALEXANDRA CC SCHNAPP, WAS $148,200. THE BOARD OF DIRECTORS OVERSAW LYNX'S PERFORMANCE UNDER THE CONTRACT. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO ALIGN THE COLLEGE'S GOVERNING DOCUMENTS WITH THE ESTABLISHED JUDICIAL NOMINATION PROCESS AND TO REDUCE THE REQUIRED JUDICIAL EXPERIENCE FOR JUDICIAL NOMINEES FROM FIVE YEARS TO THREE YEARS. THE ADDITIONAL JUDICIAL EXPERIENCE REQUIREMENT, BEYOND THE REQUIREMENTS APPLICABLE TO OTHER FELLOWS, HAD UNFAIRLY REDUCED THE POOL OF QUALIFIED JUDICIAL CANDIDATES. FORM 990, PART VI, SECTION A, LINE 6 THE 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 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 7A ELIGIBLE MEMBERS WHO ARE PRESENT AT THE MEETING CAN VOTE FOR THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 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 12C DIRECTORS AND OFFICERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE ORGANIZATION'S EXECUTIVE DIRECTOR FOLLOWS UP FOR COMPLIANCE AND COMPLETION. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR. AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION 1111B S GOVERNORS AVE PMB 20335 DOVER DE 19904 010656156 TO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE ACB. VA 501(C)(3) LINE 12A, I N/A 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION B 265000 COST