2025-04-08T18:46:59-04:00 2024-06-30 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2023-07-01 830406747 Intercollegiate Center For Classical Studies % MICHAEL CRITELLI CPA INTE 9082565045 1585 Mallory Lane Suite 104 Brentwood TN 37027 JEREMY HARTNETT CHAIR 9082565045 2025-04-04 true true Catherine Bendall P00521196 7328281614 2025-04-04 2023 2025-03-06 01:10:19Z X The Centro JEREMY HARTNETT 1585 Mallory Lane104 Brentwood TN 37027 8075109 false X https://thecentrorome.org X 2004 TN THE Organization provides undergraduate students with the opportunity to study abroad through an academically rigorous program in classical studies. 5 5 7 6 0 232306 227760 2583648 2799696 519283 1138694 0 0 3335237 4166150 130288 274705 0 0 1318017 1355975 0 0 77541 1129754 1208678 2578059 2839358 757178 1326792 13372126 14892605 1890373 1718538 11481753 13174067 X The Intercollegiate Center for Classical Studies in Rome provides undergraduate students with an immersive, academically rigorous study abroad program in Classical Studies, offering unparalleled access to the ancient world through site-based learning that integrates history, literature, language, archaeology, and art. false false 1962907 274705 2799696 The Intercollegiate Center for Classical Studies ("the Centro") is a premier academic program based in Rome, Italy, offering undergraduate students from North American colleges and universities a rigorous, place-based curriculum in ancient history, archaeology, Greek and Latin literature, cultural heritage management, the Italian language, and Renaissance and Baroque art. Founded in 1965 and incorporated as a nonprofit in 2004, the Centro celebrated 60 years of immersive classical education in 2025.. See full program description in Schedule O. 1962907 true true false false false false false false false true true false false true true true true false true true true false false false false false false false true true false false false false false false false false true false false false false false false false false true 4 0 true 7 true false true IT false false false false false false false false false false X 5 5 false true false false true false false true true false false true true true true true true true true false AK CO CT IL ME MD MA MI MN MS NH NJ NY NC OH OK OR PA RI SC TN UT VA WA WV X MICHAEL CRITELLI CPA 9082565045 726 ROUTE 202 S STE 320-118 Bridgewater NJ 08807 X Franco Sgariglia Director Italian Program 40.0 0.0 X 162126 0 25029 Anthony Corbeill Professor 40.0 0.0 X 141020 0 0 JEREMY HARTNETT CHAIR 1.0 0.0 X X 0 0 0 TIM O'SULLIVAN BOARD MEMBER 1.0 0.0 X 0 0 0 AMANDA WILCOX BOARD MEMBER 1.0 0.0 X 0 0 0 Emma Scioli BOARD MEMBER 1.0 0.0 X 0 0 0 Molly Pasco-Pranger BOARD MEMBER 1.0 0.0 X 0 0 0 303146 0 25029 2 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 152081 1 60050 167710 25250 227760 TUTION 611310 2551840 2551840 HOUSING INCOME 611310 217356 217356 ALUMNI EVENT 900099 30500 30500 2799696 352641 352641 0 0 0 0 0 4695012 3908959 786053 786053 786053 0 0 0 0 0 0 0 0 0 0 4166150 2799696 1138694 0 274705 274705 0 0 328175 141020 187155 0 799497 692319 50360 56818 13203 13203 20227 18712 1515 194873 123932 70941 0 93411 93411 53950 53950 0 0 81281 81281 179434 67600 111834 18595 18595 49145 49145 0 0 329244 290915 38329 62098 13060 46910 2128 0 970 970 0 0 32156 27333 4823 22252 18914 3338 STUDENT TRIPS 171156 171156 FOOD AND SUPPLIES 106130 106130 LIBRARY EXPENSE 3908 3908 BAD DEBT EXPENSE 4948 4948 2839358 1962907 798910 77541 X 163836 95897 266343 781363 0 0 16995 58128 0 0 0 0 0 0 0 0 30371 43687 555248 423091 138650 132157 11707974 12840810 0 0 0 0 0 0 1047957 940563 13372126 14892605 230253 259863 0 0 27270 15928 0 0 0 0 0 0 0 0 0 0 1632850 1442747 1890373 1718538 X 9139534 10534873 2342219 2639194 11481753 13174067 13372126 14892605 X 1326792 362939 2583 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2413034 106729 285713 97466 2708010 2258758 140219 156599 142542 2413034 2694050 58118 -359627 133783 2258758 2262383 61357 474810 104500 2694050 2301137 40884 74566 154204 2262383 0.03860 0.77810 0.18330 true false false 328610 233390 95220 194711 164248 30463 31927 25453 6474 132157 RIGHT OF USE ASSET 830285 CSV - LIFE INSURANCE 110278 940563 0 SEVERANCE PAYABLE 596396 OPERATING LEASE LIABILITY 846351 1442747 X 4177546 362939 4443 367382 3810164 81281 274705 355986 4166150 2483372 2483372 81281 274705 355986 2839358 SCHEDULE D, PART X, LINE 2 The Center is exempt from federal income taxes as it is a charitable organization under Section 501(c)(3) of the Internal Revenue Code. Additionally, the Center has nonprofit status in Italy and is not subject to any Italian income taxes. Accordingly, no provision for income taxes either in the U.S. or Italy has been recorded in the statements of activities and changes in net assets. Management has evaluated uncertain tax positions and determined there were no uncertain tax positions at the Center as of June 30, 2024 and 2023. In addition, the Center did not have any income tax related penalties or interest for the periods reported in these financial statements. Part V, Line 4 - Use of Endowment Funds Endowment funds have been established by donors and the managing committee for various purposes including scholarships and library enhancements. PART XI, LINE 2D AND 4B AND XII, LINE 4B SCHOLARSHIPS OF $274,705 ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS AS REQUIRED FOR FINANCIAL REPORTING PURPOSES, BUT ARE INCLUDED AS GRANT EXPENSE AND TUITION INCOME FOR THE FORM 990. THESE HAVE BEEN ADDED BACK TO BOTH INCOME AND EXPENSE IN SCHEDULE D ON LINES 4B IN PART XI AND XII. ADDITIONALLY, THE INCREASE IN CASH SURRENDER VALUE OF $4,443 HAS BEEN EXCLUDED FROM THE REVENUE REPORTED AND IS INCLUDED AS A REDUCTION OF REVENUE IN PART XI, LINE 2D. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE ORGANIZATION FOLLOWS THE POLICIES OF DUKE UNIVERSITY WITH REGARD TO ALL POLICIES OF ENROLLMENT, INCLUDING RACIALLY NONDISCRIMINATORY POLICIES. THESE ARE PUBLICIZED THROUGH ALL STUDENT SOLICITATIONS INCLUDING The Duke and Intercollegiate Center for Classical Studies WEBSITEs AND all PRINT MATERIALS THAT ARE DISTRIBUTED. Europe (Including Iceland and Greenland) 1 8 Program Services Educational 2564653 1 8 1 8 2564653 2564653 false false false false false false true Scholarships 14 274705 Scholarships SCHOLARSHIPS SCHOLARSHIPS ARE AWARDED TO STUDENTS THAT ATTEND THE STUDY ABROAD PROGRAM. THERE IS A APPLICATION PROCESS FOR STUDENTS THAT REQUEST SCHOLARSHIPS. ALL AWARDS ARE DECIDED BY THE MANAGING COMMITTEE AFTER REVIEW OF THE REQUIRED APPLICATIONS AND OTHER DOCUMENTATION. X X X false false false false false false false false false Franco Sgariglia Director Italian Program 162126 0 0 0 0 0 10463 0 14566 0 187155 0 0 0 Rebuttable presumption THE managing committee HAS followed an EXECUTIVE COMPENSATION PHILOSOPHY WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE CENTER'S SENIOR MANAGEMENT, INCLUDING THE administrative director and professor in charge. A REVIEW OF THE "TOTAL COMPENSATION" FOR EACH INDIVIDUAL IS MADE, WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE CENTER IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE CENTER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING BUT NOT LIMITED TO THE Administrative director and professor in charge. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT organization WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION THE MEMBERS OF THE managing committee EACH ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE MEETING DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE managing committee AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT PERSONNEL. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE also REVIEWED ANNUALLY BY managing committee WITH ASSISTANCE FROM OTHER STAFF IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE CENTER. OTHER OBJECTIVE FACTORS INCLUDE SALARY DATA FOR COMPARABLE POSITIONS, PERSONNEL REVIEWS AND EVALUATIONS. X 1 25250 FMV false true false schedule M, Line 9b The amount shown for number of donations received represents the total donations received rather than the number of shares of stock received. Form 990, Part III, Line 4a, Program service accomplishments The Intercollegiate Center for Classical Studies ("the Centro") is a premier academic program based in Rome, Italy, offering undergraduate students from North American colleges and universities a rigorous, place-based curriculum in ancient history, archaeology, Greek and Latin literature, cultural heritage management, the Italian language, and Renaissance and Baroque art. Founded in 1965 and incorporated as a nonprofit in 2004, the Centro celebrated 60 years of immersive classical education in 2025. To date, over 3,500 students have participated in this life-changing experience, many of whom describe their time at the Centro as foundational to their personal and intellectual development. Alumni have gone on to careers in education, public service, academia, the arts, and beyond-often crediting the Centro for instilling in them a deeper understanding of culture, critical thinking, and global awareness. What sets the Centro apart is its interdisciplinary and place-based approach: students learn directly within Rome's extraordinary historical landscape, engaging daily with iconic archaeological and artistic landmarks under the guidance of leading scholars from top U.S. institutions. The program combines academic rigor with experiential learning, making full use of Rome's status as a living classroom. Each semester, the Centro serves a new cohort of students, supported by tuition, student fees, contributions, and summer housing revenue. As the only program of its kind, the Centro continues to thrive as a model of excellence in the humanities and remains deeply committed to cultivating the next generation of global, historically-informed leaders. Part VI, Section B, line 11b, review of the 990 The Form 990 was provided to all members of the managing committee for their review and approval prior to submission. Part VI, Section B, line 12c, Conflict of interest policy Disclosure of any conflicts of interest are made to supervisors and to the managing committee for review and resolution. Part VI, Section B, Line 15b, Compensation policy Salaries for all employees are determined annually by the managing committee. Salaries for the Professor in Charge and all instructional staff are set at competitive rates based on salaries paid for similar programs by other colleges and universities. Salaries for support staff are determined based on years of service and responsibilities assumed by the individual staff member. All salaries are approved during the annual budget process by the managing committee. Part vi, SECTION c, LINE 19, Governing documents ICCS WILL MAKE THEIR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS and form 990 ARE also MADE AVAILABLE ON GUIDESTAR.ORG. PART VI, SECTION A, LINE 3, MANAGEMENT COMPANY DUKE UNIVERSITY STUDY ABROAD OFFICE MANAGES THE APPLICATION, enrollment, grades, tuition and all other related ACTIVITIES for the students OF ICCS, IN EXCHANGE FOR AN ANNUAL MANAGEMENT FEE. PART V, LINE 2B, FILING OF FEDERAL EMPLOYMENT RETURNS Salaries for the organization are paid in both Italy and the United States. Italian employees are paid in Italy and all tax filings are done with the Italian government as these employees are all Italian citizens, that work exclusively in Italy. There are also professors working in Italy as visiting instructors that are paid a salary. These professors may be United States citizens or citizens of other countries. The professors may be paid directly by the organization through payroll reported on the W-2's and W-3's by the Center to the US Treasury or through a reimbursement for wages and benefits to their home institutions in the United States, who then are responsible for the wage reporting and payment of taxes for these employees. Part XI, line 9 other changes in net assets The CHANGE IN CASH SURRENDAR VALUE OF $4,443 and the foreign currency translation adjustment of ($1,860) have been shown as an other adjustment of $2,583.