canceled Acquire The Fire Events, Teen Mania's former director of international operations was quoted as saying, "They’re now at a point where they can’t pay back people." On December 17, 2015, Teen Mania filed for Chapter 7 bankruptcy in Tulsa. The bankruptcy filing disclosed that the ministry had "total assets of $528,874 and total liabilities of $2,124,874." News reports cited Teen Mania's IRS 990 forms that listed "fiscal 2012 revenue of $13.8 million, expenses of $14.8 million and assets of negative $5.2 million." Former employees described "irresponsible spending" as the cause of Teen Mania's financial collapse. Controversy and criticism Cult accusations Based on Teen Mania's doctrines and behavior, some Christian mental health professionals have labeled it a cult. In an MSNBC documentary, counselors Doug and Wendy Duncan identified all of Robert Jay Lifton's "Eight Criteria for Thought Reform" in the Honor Academy program, as described in personal accounts and video footage from several alumni and former staff spanning the past twelve years. The documentary won an investigative reporting award from the CINE organization. A blog published by a former intern, entitled "Recovering Alumni," has raised concerns about recurring spiritual abuse and health and safety issues at the Honor Academy, publishing firsthand accounts from many other interns alleging mistreatment over the past 15 years to the present. In an interview in the Tyler Morning Telegraph, the blog's author claimed, based on an email list, that about 200 Honor Academy alumni consider themselves "recovering." The cult accusations were challenged by Christian countercult apologist Hank Hanegraaff, who questioned the validity of the Duncans' use of Lifton's Eight Criteria for Thought Reform, stating that "the arguments proffered against TMM could just as easily be used to establish historic Christianity as a thought reform cult. Equally significant is the fact that cult mind control as a sociological model has been utterly discredited." However, Hanegraaff's assertion contradicts current scholarship such as Kathleen Taylor's book Brainwashing: The Science Of Thought Control (Oxford University Press, 2004), which gives credit to mind control as a sociological and psychological model and distinguishes it from religious faith. In a conference call in February 2014, Ron Luce admitted that "most Recovering Alumni content is true" and said that the ministry had made some changes because of it. ESOAL renamed to PEARL In September 2010, local Texas news station KLTV reported a three-part story on the Honor Academy's optional "ESOAL" retreat (an acronym