2024-04-02T13:21:09-05:00 2023-06-30 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2022-07-01 830406747 INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES % MICHEAL CRITELLI CPA INTE 7328159800 Fidelis-216 Centerview Dr 317 Brentwood TN 37027 Jeremy Hartnett Chair 7136662188 2024-03-29 true Jeremy Hartnett 999009999 Catherine Bendall P00521196 7328281614 2024-03-29 2 2022 2023-04-26 12:10:37Z Jeremy Hartnett Fidelis-216 Centerview Dr 317 Brentwood TN 37027 6691098 false X www.studyabroad.duke.edu/home/programs/iccs X 2004 TN THE ORGANIZATION PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ABROAD WITH PROGRAMS IN CLASSICAL STUDIES. 6 6 5 6 0 149873 232306 2069793 2583648 1000717 519283 0 0 3220383 3335237 131790 130288 0 0 1436326 1318017 0 0 85344 1103377 1129754 2671493 2578059 548890 757178 11967072 13372126 1530538 1890373 10436534 11481753 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. false false 1756464 130288 2583648 See full program description in Schedule O. 1756464 true true false false false false false false false true true false false true true true true false true true true false true false false false false false false true false false false false false false false false false false false false false false false false false true 0 0 true 5 true false true IT false false false false false false false false false false X 6 6 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 MICHEAL CRITELLI CPA 7328159800 726 ROUTE 202 SOUTH STE 320-118 Bridgewater NJ 08807 Francesco Sgariglia Director Italian Program 40.0 0.0 X 175520 0 34115 Christopher Gregg Professor in Charge 40.0 0.0 X 120917 0 0 Adam Serfass assitant professor 40.0 0.0 X 105435 0 0 Jeremy Hartnett CHAIR 10.0 0.0 X X 0 0 0 Gary Farney BOARD MEMBER 1.0 0.0 X 0 0 0 Lauren Ginsberg BOARD MEMBER 1.0 0.0 X 0 0 0 Amanda Wilcox BOARD MEMBER 1.0 0.0 X 0 0 0 Tim O'Sullivan SECRETARY 1.0 0.0 X X 0 0 0 Tolly Boatwright board memeber 1.0 0.0 X 0 0 0 401872 0 34115 3 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 146232 1 61550 170756 232306 TUITION AND FEES 2396562 2396562 WINTER AND SUMMER HOUSING FEES 157086 157086 ALUMNI EVENT 30000 30000 2583648 423613 423613 0 0 0 0 0 3451531 3355861 95670 95670 95670 0 0 0 0 0 0 0 0 0 0 3335237 2583648 519283 0 0 130288 130288 0 330552 175520 155032 0 701066 538224 106024 56818 59418 49721 9697 0 53061 50323 2738 173920 110053 63867 0 33000 33000 50555 50555 0 0 76046 76046 172970 67600 105370 16197 16197 43168 43120 48 0 0 331734 293596 38138 54154 12159 29714 12281 0 1320 1320 11688 11688 0 30019 25516 4503 14591 12402 2189 STUDENT FIELD TRIPS 194310 194310 FOOD 91630 91630 LIBRARY EXPENSE 5122 5122 BAD DEBT 3250 3250 2578059 1756464 736251 85344 X 242470 163836 474476 266343 0 0 13207 16995 0 0 0 0 0 0 0 0 30196 30371 529585 390935 152815 138650 10952651 11707974 0 0 0 0 0 0 101257 1047957 11967072 13372126 216885 230253 0 0 33925 27270 0 0 0 0 0 0 707746 0 0 0 571982 1632850 1530538 1890373 X 8247594 9139534 2188940 2342219 10436534 11481753 11967072 13372126 X 757178 324705 -36664 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2258758 140219 156599 142542 2413034 2694050 58118 -359627 133783 2258758 2262383 61357 474810 104500 2694050 2301137 40884 71891 154204 2259708 2117993 113719 89425 20000 2301137 0.04000 0.83000 0.13000 true false false 0 327696 215996 111700 0 174654 150046 24608 0 27235 24893 2342 138650 RIGHT OF USE ASSET 942122 CASH SURRENDAR VALUE LIFE INS 105835 1047957 0 ITALIAN SEVERANCE PAYABLE 681728 OPERATING LEASE LIABILITY 951122 1632850 X 3458186 324705 4578 329283 3128903 76046 130288 206334 3335237 2371725 2371725 76046 130288 206334 2578059 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. 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 2578058 1 8 1 8 2578058 2578058 scholarships 10 130288 false false false false false false PART III-SUPPLEMENTAL INFORMATION TO PART I, ACTIVITIES OUTSIDE THE US 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. X X X false false false false false false false false false Francesco Sgariglia Director Italian Program 175520 0 0 23302 10813 209635 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. 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).