Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 01-0656156

AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION

Tax-exempt · DOVER, DE 19904

Financials

$821K$694K2023$1.1M$814K2024$1M$853K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,023,850$853,170$170,680$3,566,585$40,700$3,525,885
December 31, 2024990$1,110,397$813,580$296,817$3,110,544$0$3,110,544
December 31, 2023990$821,124$693,544$127,580$2,797,100$40,000$2,757,100
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$867,725
Program service revenue
$0
Investment income
$156,125
Net gain from sales of assets
$19,933
Other revenue
$0

Expenses

Grants and similar amounts paid
$744,651
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$28,000
Program services (functional)
$744,651
Management and general (functional)
$108,519

Balance sheet and other

Total assets, start of year
$3,110,544
Total assets, end of year
$3,566,585
Total liabilities, end of year
$40,700
Net assets, end of year
$3,525,885
Publicly traded securities
$2,854,243
Net assets without donor restrictions
$3,525,885
Gross receipts
$1,349,614
Employees
0
Volunteers
33
Year formed
2002
State of legal domicile
VA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
PATRICIA REDMONDACB PRESIDENT
Trustee or director, Officer
0.3$0
JAN HAYDENCHAIR
Trustee or director, Officer
0.3$0
VINCENT E LAZARVICE CHAIR
Trustee or director, Officer
0.3$0
LISA M SCHWEITZERSECRETARY UNTIL MARCH
Trustee or director, Officer
0.3$0
KATHRYN A COLEMANSECRETARY AS OF MARCH
Trustee or director, Officer
0.3$0
MARJORIE KAUFMANTREASURER
Trustee or director, Officer
0.5$0
CHRISTINE E DEVINEDIRECTOR
Trustee or director
0.3$0
CHRISTOPHER M CANDONDIRECTOR
Trustee or director
0.5$0
LAURA DAVIS JONESDIRECTOR
Trustee or director
0.3$0
WARREN A USITANEDIRECTOR
Trustee or director
0.3$0
JULIO E MENDOZADIRECTOR
Trustee or director
0.3$0
DWAYNE MURRAYDIRECTOR
Trustee or director
0.3$0
TRAVIS TORRENCEDIRECTOR
Trustee or director
0.3$0
HON JOHN HOFFMANDIRECTOR
Trustee or director
0.3$0
JULIE B TEICHERDIRECTOR
Trustee or director
0.3$0
19 more people on this return
NameTitleHours / weekCompensation
SCOTT WOLFSONDIRECTOR
Trustee or director
0.3$0
FELICIA PERLMANDIRECTOR
Trustee or director
0.3$0
CAROLINE A RECKLERDIRECTOR
Trustee or director
0.3$0
ERIC L JOHNSONDIRECTOR
Trustee or director
0.3$0
STEVEN N BERGERDIRECTOR
Trustee or director
0.3$0
JEFF BJORKDIRECTOR
Trustee or director
0.3$0
MICHAEL R JOHNSONDIRECTOR
Trustee or director
0.3$0
JAYNA LAMARDIRECTOR
Trustee or director
0.3$0
JORDI GUSODIRECTOR
Trustee or director
0.3$0
ROBERT J ROSENBERG SRSENIOR DIRECTOR
Trustee or director
0.3$0
NATASHA LABOVITZDIRECTOR AS OF SEPTEMBER
Trustee or director
0.5$0
BRETT MILLERDIRECTOR AS OF SEPTEMBER
Trustee or director
0.5$0
PAULA BERENDIRECTOR AS OF SEPTEMBER
Trustee or director
0.5$0
MARK SHINDERMANDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
JAY M GOFFMANDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
LYNN LEWIS TAVENNERDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
LEYZA F BLANCODIRECTOR UNTIL MARCH
Trustee or director
0.3$0
JAY BENDERDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
ALEXANDRA CC SCHNAPPEXECUTIVE DIRECTOR
Officer
0.5$0
990 for the year ended December 31, 2024: 39 people
NameTitleHours / weekCompensation
CHARLES A BECKHAM JRPRESIDENT UNTIL MARCH
Trustee or director, Officer
0.3$0
PATRICIA REDMONDPRESIDENT AS OF MARCH
Trustee or director, Officer
0.3$0
JAN HAYDENCHAIR
Trustee or director, Officer
0.3$0
VINCENT E LAZARVICE CHAIR
Trustee or director, Officer
0.3$0
LISA M SCHWEITZERSECRETARY
Trustee or director, Officer
0.5$0
REBECCA A ROOFTREASURER UNTIL MARCH
Trustee or director, Officer
0.5$0
MARJORIE KAUFMAN DIRECTORUNTIL MARCH, THEN TREASURER
Trustee or director, Officer
0.3$0
STEVEN N BERGERDIRECTOR
Trustee or director
0.3$0
MARK SHINDERMANDIRECTOR
Trustee or director
0.3$0
JAY M GOFFMANDIRECTOR
Trustee or director
0.3$0
JULIO E MENDOZADIRECTOR
Trustee or director
0.3$0
LYNN LEWIS TAVENNERDIRECTOR
Trustee or director
0.3$0
LEYZA F BLANCODIRECTOR
Trustee or director
0.3$0
JAY BENDERDIRECTOR
Trustee or director
0.3$0
KATHRYN A COLEMANDIRECTOR
Trustee or director
0.3$0
MICHAEL R JOHNSONDIRECTOR
Trustee or director
0.3$0
DWAYNE MURRAYDIRECTOR
Trustee or director
0.3$0
SCOTT WOLFSONDIRECTOR
Trustee or director
0.3$0
HON JOHN HOFFMANDIRECTOR
Trustee or director
0.3$0
CHRISTINE E DEVINEDIRECTOR AS OF MARCH
Trustee or director
0.3$0
LAURA DAVIS JONESDIRECTOR AS OF MARCH
Trustee or director
0.3$0
WARREN A USITANEDIRECTOR AS OF MARCH
Trustee or director
0.3$0
TRAVIS TORRENCEDIRECTOR AS OF MARCH
Trustee or director
0.3$0
JULIE B TEICHERDIRECTOR AS OF MARCH
Trustee or director
0.3$0
FELICIA PERLMANDIRECTOR AS OF MARCH
Trustee or director
0.3$0
CAROLINE A RECKLERDIRECTOR AS OF MARCH
Trustee or director
0.3$0
ERIC L JOHNSONDIRECTOR AS OF MARCH
Trustee or director
0.3$0
CHRISTOPHER M CANDONDIRECTOR AS OF MARCH
Trustee or director
0.5$0
ISABEL C BALBOADIRECTOR UNTIL MARCH
Trustee or director
0.3$0
J SCOTT VICTORDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
WILLIAM WALLANDERDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
PROF ELIZABETH TASHIJANDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
DAVID A WARFIELDDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
E FRANK CHILDRESS JRDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
PATRICK J NASHDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
NORMAN L PERNICKDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
ROBERT J ROSENBERG SRSENIOR DIRECTOR
Trustee or director
0.3$0
SHARI BEDKEREXECUTIVE DIRECTOR UNTIL JUNE
Officer
0.5$0
ALEXANDRA CC SCHNAPPEXECUTIVE DIRECTOR AS OF JULY
Officer
0.5$0
990 for the year ended December 31, 2023: 39 people
NameTitleHours / weekCompensation
CHARLES A BECKHAM JRPRESIDENT
Trustee or director, Officer
0.3$0
JAN HAYDENCHAIR
Trustee or director, Officer
0.3$0
VINCENT E LAZARVICE CHAIR
Trustee or director, Officer
0.3$0
PAUL HARNERPAST CHAIR UNTIL MARCH
Trustee or director, Officer
0.5$0
LISA M SCHWEITZERSECRETARY
Trustee or director, Officer
0.5$0
REBECCA A ROOFTREASURER
Trustee or director, Officer
0.5$0
ISABEL C BALBOADIRECTOR
Trustee or director
0.3$0
STEVEN N BERGERDIRECTOR
Trustee or director
0.3$0
J SCOTT VICTORDIRECTOR
Trustee or director
0.3$0
WILLIAM WALLANDERDIRECTOR
Trustee or director
0.3$0
PROF ELIZABETH TASHIJANDIRECTOR
Trustee or director
0.3$0
DAVID A WARFIELDDIRECTOR
Trustee or director
0.3$0
MARK SHINDERMANDIRECTOR
Trustee or director
0.3$0
E FRANK CHILDRESS JRDIRECTOR
Trustee or director
0.3$0
JAY M GOFFMANDIRECTOR
Trustee or director
0.3$0
MARJORIE KAUFMANDIRECTOR
Trustee or director
0.3$0
JULIO E MENDOZADIRECTOR
Trustee or director
0.3$0
PATRICK J NASHDIRECTOR
Trustee or director
0.3$0
LYNN LEWIS TAVENNERDIRECTOR
Trustee or director
0.3$0
NORMAN L PERNICKDIRECTOR
Trustee or director
0.3$0
ROBERT J ROSENBERG SRSENIOR DIRECTOR
Trustee or director
0.3$0
LEYZA F BLANCODIRECTOR AS OF MARCH
Trustee or director
0.3$0
JAY BENDERDIRECTOR AS OF MARCH
Trustee or director
0.3$0
KATHRYN A COLEMANDIRECTOR AS OF MARCH
Trustee or director
0.3$0
MICHAEL R JOHNSONDIRECTOR AS OF MARCH
Trustee or director
0.3$0
DWAYNE MURRAYDIRECTOR AS OF MARCH
Trustee or director
0.3$0
SCOTT WOLFSONDIRECTOR AS OF MARCH
Trustee or director
0.3$0
HON JOHN HOFFMANDIRECTOR AS OF MARCH
Trustee or director
0.3$0
KENNETH H ECKSTEINDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
RICHARD L WASSERMANDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
JEANNE P DARCEYDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
PEGGY HUNTDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
HON MARGARET M MANNDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
CECILY A DUMASDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
CORALI LOPEZ-CASTRODIRECTOR UNTIL MARCH
Trustee or director
0.3$0
JUDY A O'NEILLDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
SHEILA T SMITH SENIORDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
RUSSELL M BLAINDIRECTOR UNTIL MARCH
Trustee or director
0.3$0
SHARI BEDKEREXECUTIVE DIRECTOR
Officer
0.5$0

Address and contacts

Address (IRS master file)
1111B S GOVERNORS AVE PMB 20335, DOVER, DE 19904-6903
Principal officer (990 for 2025)
MARJORIE KAUFMAN, 1111B S GOVERNORS AVE PMB 20335, DOVER, DE 19904
Signed the 990
MARJORIE KAUFMAN, TREASURER
Phone
(404) 689-5969
Return prepared by
JM&M

Mission

TO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF BANKRUPTCY.

990 for the year ended December 31, 2025

Program accomplishments

  • THE FOUNDATION'S MISSIONS, WHICH ARE FOCUSED IN THE AREAS OF BANKRUPTCY AND INSOLVENCY, ARE SPONSORSHIP AND ENCOURAGEMENT OF LEGAL RESEARCH, PUBLICATIONS AND FORUMS; ESTABLISHMENT OF SCHOLARSHIPS; PROVISION OF THE COLLECTION AND MAINTENANCE OF DATA AND DOCUMENTS FOR SCHOLARLY RESEARCH; AND PROMOTION OF THE INSTITUTION AND MAINTENANCE OF LEGAL AID FACILITIES FOR THE INDIGENT.
    Expenses $744,651 · grants $744,651

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
01-0656156
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization, Type I
Donations deductible (Pub 78)
Supporting organization, 50% limit
Exempt since
2002
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B82)
Assets (IRS master file)
$3,566,585
Income (IRS master file)
$1,349,614

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,023,850$853,170$3,566,585XML
990December 2024$1,110,397$813,580$3,110,544XML
990December 2023$821,124$693,544$2,797,100XML
990December 2022$751,369$541,573$2,392,232IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 01-0656156).

Questions about AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION

What is the EIN of AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION?
The employer identification number (EIN) of AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION is 01-0656156.
Is AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
Which annual return does AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION?
The 990 for the year ended December 31, 2025 names MARJORIE KAUFMAN.
Who are the officers and directors of AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION?
The 990 for the year ended December 31, 2025 lists 34 people; 0 received compensation from the organization.
How much revenue does AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,023,850, expenses of $853,170 and total assets of $3,566,585 at year end.

Other nonprofits in DOVER

All nonprofits in DOVER · Delaware · Education