INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES (EIN 83-0406747)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-04-02
IRS object ID: 202420939349301227
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule F
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-02T13:21:09-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WithumSmithBrown PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE TOWER CENTER BLVD 14TH FL	AddressLine1Txt
City	EAST BRUNSWICK	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08816	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	830406747	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% MICHEAL CRITELLI CPA	InCareOfNm
Business Name Control	INTE	BusinessNameControlTxt
Phone	7328159800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	Fidelis-216 Centerview Dr 317	AddressLine1Txt
City	Brentwood	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37027	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jeremy Hartnett	PersonNm
Person Title	Chair	PersonTitleTxt
Phone	7136662188	PhoneNum
Signature	2024-03-29	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Jeremy	PersonFirstNm
Person Last	Hartnett	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Catherine Bendall	PreparerPersonNm
PTIN	P00521196	PTIN
Phone	7328281614	PhoneNum
Preparation	2024-03-29	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Jeremy Hartnett	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	Fidelis-216 Centerview Dr 317	AddressLine1Txt
City	Brentwood	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37027	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,691,098	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.studyabroad.duke.edu/home/programs/iccs	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	TN	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ABROAD WITH PROGRAMS IN CLASSICAL STUDIES.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$149,873	PYContributionsGrantsAmt
CY Contributions Grants	$232,306	CYContributionsGrantsAmt
PY Program Service Revenue	$2,069,793	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,583,648	CYProgramServiceRevenueAmt
PY Investment Income	$1,000,717	PYInvestmentIncomeAmt
CY Investment Income	$519,283	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$3,220,383	PYTotalRevenueAmt
CY Total Revenue	$3,335,237	CYTotalRevenueAmt
PY Grants And Similar Paid	$131,790	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$130,288	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,436,326	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,318,017	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$85,344	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,103,377	PYOtherExpensesAmt
CY Other Expenses	$1,129,754	CYOtherExpensesAmt
PY Total Expenses	$2,671,493	PYTotalExpensesAmt
CY Total Expenses	$2,578,059	CYTotalExpensesAmt
PY Revenues Less Expenses	$548,890	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$757,178	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,967,072	TotalAssetsBOYAmt
Total Assets EOY	$13,372,126	TotalAssetsEOYAmt
Total Liabilities BOY	$1,530,538	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,890,373	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,436,534	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,481,753	NetAssetsOrFundBalancesEOYAmt
Mission	INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ANCIENT HISTORY, ARCHAEOLOGY, GREEK AND LATIN LITERATURE, ITALIAN LANGUAGE AND RENAISSANCE AND BAROQUE ITALIAN ART IN ROME, ITALY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,756,464	ExpenseAmt
Grant	$130,288	GrantAmt
Revenue	$2,583,648	RevenueAmt
Desc	See full program description in Schedule O.	Desc
Total Program Service Expenses	$1,756,464	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (true)	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	IT	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ME	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MICHEAL CRITELLI CPA	PersonNm
Phone	7328159800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	726 ROUTE 202 SOUTH STE 320-118	AddressLine1Txt
City	Bridgewater	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08807	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Francesco Sgariglia
Director Italian Program	40.0	0.0	Yes (X)	$175,520	$0	$34,115
Christopher Gregg
Professor in Charge	40.0	0.0	Yes (X)	$120,917	$0	$0
Adam Serfass
assitant professor	40.0	0.0		$105,435	$0	$0	Yes (X)
Jeremy Hartnett
CHAIR	10.0	0.0	Yes (X)	$0	$0	$0		Yes (X)
Gary Farney
BOARD MEMBER	1.0	0.0		$0	$0	$0		Yes (X)
Lauren Ginsberg
BOARD MEMBER	1.0	0.0		$0	$0	$0		Yes (X)
Amanda Wilcox
BOARD MEMBER	1.0	0.0		$0	$0	$0		Yes (X)
Tim O'Sullivan
SECRETARY	1.0	0.0	Yes (X)	$0	$0	$0		Yes (X)
Tolly Boatwright
board memeber	1.0	0.0		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$401,872	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$34,115	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	DUKE UNIVERSITY	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2016 CAMPUS DRIVE PO BOX 90057	AddressLine1Txt
City	DURHAM	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27708	ZIPCd

Field	Value	IRS element (for citing)
Services	Administrative	ServicesDesc
Compensation	$146,232	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$61,550	MembershipDuesAmt
All Other Contributions	$170,756	AllOtherContributionsAmt
Total Contributions	$232,306	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES	$2,396,562	$2,396,562
WINTER AND SUMMER HOUSING FEES	$157,086	$157,086
ALUMNI EVENT	$30,000	$30,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,583,648	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$423,613	TotalRevenueColumnAmt
Exclusion	$423,613	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$3,451,531	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$3,355,861	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$95,670	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$95,670	TotalRevenueColumnAmt
Exclusion	$95,670	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,335,237	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,583,648	RelatedOrExemptFuncIncomeAmt
Exclusion	$519,283	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$130,288	TotalAmt
Program Services	$130,288	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$330,552	TotalAmt
Program Services	$175,520	ProgramServicesAmt
Management And General	$155,032	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$701,066	TotalAmt
Program Services	$538,224	ProgramServicesAmt
Management And General	$106,024	ManagementAndGeneralAmt
Fundraising	$56,818	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$59,418	TotalAmt
Program Services	$49,721	ProgramServicesAmt
Management And General	$9,697	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$53,061	TotalAmt
Program Services	$50,323	ProgramServicesAmt
Management And General	$2,738	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$173,920	TotalAmt
Program Services	$110,053	ProgramServicesAmt
Management And General	$63,867	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$33,000	TotalAmt
Management And General	$33,000	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$50,555	TotalAmt
Management And General	$50,555	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$76,046	TotalAmt
Management And General	$76,046	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$172,970	TotalAmt
Program Services	$67,600	ProgramServicesAmt
Management And General	$105,370	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$16,197	TotalAmt
Fundraising	$16,197	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,168	TotalAmt
Management And General	$43,120	ManagementAndGeneralAmt
Fundraising	$48	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$331,734	TotalAmt
Program Services	$293,596	ProgramServicesAmt
Management And General	$38,138	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$54,154	TotalAmt
Program Services	$12,159	ProgramServicesAmt
Management And General	$29,714	ManagementAndGeneralAmt
Fundraising	$12,281	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,320	TotalAmt
Management And General	$1,320	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$11,688	TotalAmt
Management And General	$11,688	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$30,019	TotalAmt
Program Services	$25,516	ProgramServicesAmt
Management And General	$4,503	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$14,591	TotalAmt
Program Services	$12,402	ProgramServicesAmt
Management And General	$2,189	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT FIELD TRIPS	$194,310	$194,310
FOOD	$91,630	$91,630
LIBRARY EXPENSE	$5,122	$5,122
BAD DEBT	$3,250		$3,250

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,578,059	TotalAmt
Program Services	$1,756,464	ProgramServicesAmt
Management And General	$736,251	ManagementAndGeneralAmt
Fundraising	$85,344	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$242,470	BOYAmt
EOY	$163,836	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$474,476	BOYAmt
EOY	$266,343	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$13,207	BOYAmt
EOY	$16,995	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$30,196	BOYAmt
EOY	$30,371	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$529,585	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$390,935	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$152,815	BOYAmt
EOY	$138,650	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$10,952,651	BOYAmt
EOY	$11,707,974	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$101,257	BOYAmt
EOY	$1,047,957	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,967,072	BOYAmt
EOY	$13,372,126	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$216,885	BOYAmt
EOY	$230,253	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$33,925	BOYAmt
EOY	$27,270	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$707,746	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$571,982	BOYAmt
EOY	$1,632,850	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,530,538	BOYAmt
EOY	$1,890,373	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,247,594	BOYAmt
EOY	$9,139,534	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,188,940	BOYAmt
EOY	$2,342,219	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,436,534	BOYAmt
EOY	$11,481,753	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,967,072	BOYAmt
EOY	$13,372,126	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$757,178	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$324,705	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$36,664	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,258,758	BeginningYearBalanceAmt
Contributions	$140,219	ContributionsAmt
Investment Earnings Or Losses	$156,599	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$142,542	GrantsOrScholarshipsAmt
End Year Balance	$2,413,034	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,694,050	BeginningYearBalanceAmt
Contributions	$58,118	ContributionsAmt
Investment Earnings Or Losses	-$359,627	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$133,783	GrantsOrScholarshipsAmt
End Year Balance	$2,258,758	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,262,383	BeginningYearBalanceAmt
Contributions	$61,357	ContributionsAmt
Investment Earnings Or Losses	$474,810	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$104,500	GrantsOrScholarshipsAmt
End Year Balance	$2,694,050	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,301,137	BeginningYearBalanceAmt
Contributions	$40,884	ContributionsAmt
Investment Earnings Or Losses	$71,891	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$154,204	GrantsOrScholarshipsAmt
End Year Balance	$2,259,708	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,117,993	BeginningYearBalanceAmt
Contributions	$113,719	ContributionsAmt
Investment Earnings Or Losses	$89,425	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$20,000	GrantsOrScholarshipsAmt
End Year Balance	$2,301,137	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.04000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.83000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.13000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (true)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	false	RelatedOrgListSchRInd
Land		LandGrp
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$327,696	OtherCostOrOtherBasisAmt
Depreciation	$215,996	DepreciationAmt
Book Value	$111,700	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$174,654	OtherCostOrOtherBasisAmt
Depreciation	$150,046	DepreciationAmt
Book Value	$24,608	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$27,235	OtherCostOrOtherBasisAmt
Depreciation	$24,893	DepreciationAmt
Book Value	$2,342	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$138,650	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
RIGHT OF USE ASSET	$942,122
CASH SURRENDAR VALUE LIFE INS	$105,835

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,047,957	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ITALIAN SEVERANCE PAYABLE	$681,728
OPERATING LEASE LIABILITY	$951,122

Field	Value	IRS element (for citing)
Total Liability	$1,632,850	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,458,186	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$324,705	NetUnrealizedGainsInvstAmt
Other Revenue	$4,578	OtherRevenueAmt
Revenue Not Reported	$329,283	RevenueNotReportedAmt
Revenue Subtotal	$3,128,903	RevenueSubtotalAmt
Investment Expenses Not Incld	$76,046	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$130,288	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$206,334	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,335,237	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,371,725	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,371,725	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$76,046	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$130,288	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$206,334	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,578,059	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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, 2023 and 2022. In addition, the Center did not have any income tax related penalties or interest for the periods reports 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 $130,288 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 surrendar value of $4,578 has been excluded from the revenue reported and is included as a reduction of revenue in Part XI, Line 2d.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, LINE 3	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Europe (Including Iceland and Greenland)	RegionTxt
Offices	1	OfficesCnt
Employee	8	EmployeeCnt
Type Of Activities Conducted	Program Services	TypeOfActivitiesConductedTxt
Specific Services Provided	educational	SpecificServicesProvidedTxt
Region Total Expenditures	$2,578,058	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	8	SubtotalEmployeesCnt
Total Office	1	TotalOfficeCnt
Total Employee	8	TotalEmployeeCnt
Subtotal Spent	$2,578,058	SubtotalSpentAmt
Total Spent	$2,578,058	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	scholarships	TypeOfAssistanceTxt
Recipient	10	RecipientCnt
Non Cash Assistance	$130,288	NonCashAssistanceAmt

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART III-SUPPLEMENTAL INFORMATION TO PART I, ACTIVITIES OUTSIDE THE US	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION OPERATED ONE LOCATION IN ITALY DURING THE CURRENT YEAR WHICH PROVIDED UNDERGRADUATE STUDENTS WITH EDUCATIONAL COLLEGE LEVEL PROGRAMS IN CLASSICAL STUDIES. THE PROGRAM ACTIVITES INCLUDED FALL AND SPRING SEMESTER PROGRAMS IN ROME, ITALY. THE scholarship CANDIDATES APPLY TO THE PROGRAM AND ARE SELECTED IN ACCORDANCE WITH THE CRITERIA DETERMINED BY THE MANAGING COMMITTEE. ALL EXPENDITURES ARE SUBJECT TO REVIEW AND APPROVAL BY THE MANAGING COMMITTTEE ON A REGULAR BASIS. Scholarships are only awarded to students attending the program. The scholarship is paid to the students or offset against tuition if payment has not been made to the school. The managing committee selects the scholarship candidates. Candidates must complete a financial need assessment form, signed by a financial aid officer from their home university that verifies eligibility and amount of need. A current FAFSA application must also be on file at their home university.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Francesco Sgariglia	PersonNm
Title	Director Italian Program	TitleTxt
Base Compensation Filing Org	$175,520	BaseCompensationFilingOrgAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Deferred Compensation Flng Org	$23,302	DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org	$10,813	NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org	$209,635	TotalCompensationFilingOrgAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Rebuttable presumption	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4a, Program service accomplishments	NOW IN ITS 57th YEAR, ICCS PROVIDES THE PREMIER PROGRAM IN ROME FOR AMERICAN UNDERGRADUATES STUDYING ANCIENT HISTORY, ART HISTORY, ARCHAEOLOGY, GREEK, AND LATIN. OVER 75 FELLOWS OF THE AMERICAN ACADEMY IN ROME HAIL FROM ICCS AS STUDENTS, FACULTY MEMBERS, OR BOTH. WORLD LEADERS IN ART, LITERATURE, MUSIC, BUSINESS, LAW, MEDICINE, AND ACADEMIA STUDIED AT ICCS. WITH AN ENDOWMENT OF OVER $11 MILLION, ICCS OFFERS GENEROUS NEED-BASED SCHOLARSHIPS. A CONSORTIUM OF OVER 100 COLLEGES AND UNIVERSITIES, ICCS MEMBER INSTITUTIONS INCLUDE THE IVY LEAGUE, MAJOR PUBLIC AND PRIVATE UNIVERSITIES, AND OUTSTANDING LIBERAL ARTS COLLEGES. ICCS ENROLLS APPROXIMATELY 36 STUDENTS EACH SEMESTER. TWO SEMESTERS OF STUDY ARE OFFERED ANNUALLY. EACH SEMESTER ALLOWS FIFTEEN WEEKS OF INSTRUCTION AND PROVIDES ONE SEMESTER OF ACADEMIC CREDIT. THE PROGRAM OF STUDY IS BASED ON A COMPREHENSIVE COURSE, THE ANCIENT CITY, WHICH INTEGRATES THE TOPOGRAPHY OF ANCIENT ROME WITH ITS SOCIAL HISTORY,LITERATURE, AND CULTURE. BECAUSE OF ITS INTENSITY AND REQUIREMENT OF TIME, THIS COURSE IS THE EQUIVALENT OF TWO SEMESTER COURSES. THE PROGRAM INCLUDES MANY VISITS TO ARCHAEOLOGICAL SITES AND MUSEUMS, BOTH IN ROME AND ITS VICINITY (E.G. OSTIA, COSA, AND HADRIAN'S VILLA AT TIVOLI) AND TWO LONGER FIELD TRIPS, ONE TO THE BAY OF NAPLES (POMPEII, HERCULANEUM, CUMAE) AND THE OTHER TO THE TEMPLES, VILLAS, AND MUSEUMS OF SICILY. THE STUDY OF ANCIENT LANGUAGES IS ALSO A CENTRAL PART OF THE CURRICULUM. STUDENTS MUST TAKE COURSES IN EITHER (OR BOTH) GREEK OR LATIN AT THE INTERMEDIATE OR ADVANCED LEVELS. IN ADDITION, COURSES ARE OFFERED IN THE ITALIAN LANGUAGE AT THE INTRODUCTORY LEVEL, AND IN RENAISSANCE AND BAROQUE ART.
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	Included in other changes in net assets is $(41,242) in foreign exchange loss and a change in cash surrendar value of $4,578 for a net change of $(36,664).