AMERICAN UNIVERSITY OF ROME: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN UNIVERSITY OF ROME (EIN 23-7110060)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-08
- IRS object ID
- 202311289349300736
- Schema version
- 2021v4.2
- 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 I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-08T08:14:44-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237110060 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN UNIVERSITY OF ROME | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 8775921287 | PhoneNum |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | VIA PIETRO ROSELLI 4 | AddressLine1Txt |
| City | ROME | CityNm |
| Country | IT | CountryCd |
| Foreign Postal | 00153 | ForeignPostalCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT MITCHELL SPRENGER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Foreign Phone | 8775921287 | ForeignPhoneNum |
| Signature | 2023-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | MITCHELL SPRENGER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | SCOTT MITCHELL SPRENGER | PrincipalOfficerNm |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | VIA PIETRO ROSELLI 4 | AddressLine1Txt |
| City | ROME | CityNm |
| Country | IT | CountryCd |
| Foreign Postal | 00153 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,192,072 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AUR.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $400,168 | PYContributionsGrantsAmt |
| CY Contributions Grants | $940,729 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,307,946 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,948,225 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,691 | PYInvestmentIncomeAmt |
| CY Investment Income | $717 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $302,401 | CYOtherRevenueAmt |
| PY Total Revenue | $6,709,805 | PYTotalRevenueAmt |
| CY Total Revenue | $13,192,072 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,043,305 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,055,542 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,255,282 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,664,911 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $258,681 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,295,937 | PYOtherExpensesAmt |
| CY Other Expenses | $5,644,828 | CYOtherExpensesAmt |
| PY Total Expenses | $8,594,524 | PYTotalExpensesAmt |
| CY Total Expenses | $11,365,281 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,884,719 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,826,791 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,091,812 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,401,253 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,148,021 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,750,218 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $943,791 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,651,035 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE AMERICAN UNIVERSITY OF ROME IS A DEGREE-GRANTING AMERICAN UNIVERSITY. IT CONDUCTS AN AMERICAN UNIVERSITY LEVEL ACADEMIC PROGRAM IN ITS FACILITIES IN ROME (ITALY), AND COLLABORATES WITH COLLEGES AND UNIVERSITIES IN THE US AND ITALY TO ORGANIZE SPECIAL PROGRAMS, CONFERENCES, SEMINARS AND OTHER HIGHER EDUCATION PROGRAMS IN ROME. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,731,595 | ExpenseAmt |
| Grant | $1,055,542 | GrantAmt |
| Revenue | $11,948,225 | RevenueAmt |
| Desc | GENERAL: TO ESTABLISH, OPERATE, MAINTAIN AND MAKE KNOWN AN AMERICAN COLLEGE AND UNIVERSITY IN THE CITY OF ROME, ITALY. | Desc |
| Total Program Service Expenses | $7,731,595 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 148 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | IT | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| 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 | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT MITCHELL SPRENGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8775921287 | PhoneNum |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | AUR VIA PIETRO ROSELLI | AddressLine1Txt |
| City | ROME | CityNm |
| Country | IT | CountryCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ROBERT J KRAPF | ||||||
| CHAIR | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NEIL BOYDEN TANNER | ||||||
| VICE-CHAIR | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRANK PLACENTI | ||||||
| ACTING SECRETARY | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ESTHER BARAZZONE | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN A BRIGANTI | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH DIBBLE | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS DUESTERBERG | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| ANTONIO GIORDANO | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| TERRY GRANT | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH GULINO | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| MARK HOLLAND | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA KELLEY KURFESS | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN LAVINE | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| GIOVANNI LINARI | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| ANNE LUZZATTO | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS MCCARTHY | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| ALFREDO J MOLINA | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| BETH KEMPLET PFANNL | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN POLLACK | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW RIPSOM | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY SONSINI | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA TORNABEN | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH TORSELLA | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID UTRILLA | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT MITCHELL SPRENGER | ||||||
| PRESIDENT | 40.00 | Yes (X) | $229,320 | $0 | $41,946 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $229,320 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $41,946 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $940,729 | AllOtherContributionsAmt |
| Noncash Contributions | $6,617 | NoncashContributionsAmt |
| Total Contributions | $940,729 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 900099 | $9,247,550 | $9,247,550 |
| HOUSING | 900099 | $2,424,103 | $2,424,103 |
| FIELD TRIP/OTHER REIMB. | 900099 | $276,572 | $276,572 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,948,225 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $717 | TotalRevenueColumnAmt |
| Exclusion | $717 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| CURREN. EXCHANGE GAIN | 900099 | $286,399 | $286,399 |
| MISCELLANEOUS | 900099 | $16,002 | $16,002 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $302,401 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,192,072 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,948,225 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $303,118 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,155 | TotalAmt |
| Program Services | $37,155 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,018,387 | TotalAmt |
| Program Services | $1,018,387 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,266 | TotalAmt |
| Program Services | $76,553 | ProgramServicesAmt |
| Management And General | $107,258 | ManagementAndGeneralAmt |
| Fundraising | $87,455 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,524,883 | TotalAmt |
| Program Services | $2,195,192 | ProgramServicesAmt |
| Management And General | $1,222,243 | ManagementAndGeneralAmt |
| Fundraising | $107,448 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,849 | TotalAmt |
| Program Services | $113,855 | ProgramServicesAmt |
| Management And General | $62,097 | ManagementAndGeneralAmt |
| Fundraising | $3,897 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,322 | TotalAmt |
| Program Services | $10,993 | ProgramServicesAmt |
| Management And General | $6,413 | ManagementAndGeneralAmt |
| Fundraising | $916 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,591 | TotalAmt |
| Program Services | $469,414 | ProgramServicesAmt |
| Management And General | $167,647 | ManagementAndGeneralAmt |
| Fundraising | $33,530 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,127 | TotalAmt |
| Management And General | $11,127 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,823 | TotalAmt |
| Management And General | $52,823 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,488 | TotalAmt |
| Program Services | $85,956 | ProgramServicesAmt |
| Management And General | $63,532 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,752 | TotalAmt |
| Management And General | $379,752 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,924 | TotalAmt |
| Program Services | $155,559 | ProgramServicesAmt |
| Management And General | $245,365 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353,733 | TotalAmt |
| Program Services | $203,396 | ProgramServicesAmt |
| Management And General | $150,337 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,904,397 | TotalAmt |
| Program Services | $2,672,045 | ProgramServicesAmt |
| Management And General | $232,352 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,821 | TotalAmt |
| Program Services | $6,169 | ProgramServicesAmt |
| Management And General | $20,652 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,245 | TotalAmt |
| Program Services | $51,933 | ProgramServicesAmt |
| Management And General | $125,312 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,476 | TotalAmt |
| Management And General | $29,476 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,436 | TotalAmt |
| Program Services | $118,701 | ProgramServicesAmt |
| Management And General | $87,735 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,315 | TotalAmt |
| Management And General | $162,315 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FIELD TRIPS | $179,985 | $179,985 | |
| TAXES | $158,161 | $90,943 | $67,218 |
| FOREIGN CURRENCY LOSS | $115,966 | $66,680 | $49,286 |
| CLEANING COSTS | $94,248 | $54,193 | $40,055 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,931 | TotalAmt |
| Program Services | $124,486 | ProgramServicesAmt |
| Management And General | $92,010 | ManagementAndGeneralAmt |
| Fundraising | $25,435 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,365,281 | TotalAmt |
| Program Services | $7,731,595 | ProgramServicesAmt |
| Management And General | $3,375,005 | ManagementAndGeneralAmt |
| Fundraising | $258,681 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,051 | BOYAmt |
| EOY | $3,842 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,408,701 | BOYAmt |
| EOY | $4,507,711 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $367,245 | BOYAmt |
| EOY | $764,690 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,628 | BOYAmt |
| EOY | $198,745 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,971,515 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,744,144 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,588 | BOYAmt |
| EOY | $227,371 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $593,407 | BOYAmt |
| EOY | $502,088 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,880 | BOYAmt |
| EOY | $123,173 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,312 | BOYAmt |
| EOY | $73,633 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,091,812 | BOYAmt |
| EOY | $6,401,253 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,629,258 | BOYAmt |
| EOY | $2,145,443 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $710,975 | BOYAmt |
| EOY | $838,006 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $807,788 | BOYAmt |
| EOY | $766,769 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,148,021 | BOYAmt |
| EOY | $3,750,218 | 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 | $739,854 | BOYAmt |
| EOY | $1,915,228 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,937 | BOYAmt |
| EOY | $735,807 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $943,791 | BOYAmt |
| EOY | $2,651,035 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,091,812 | BOYAmt |
| EOY | $6,401,253 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,826,791 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$119,547 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,162,266 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,134,492 | DepreciationAmt |
| Book Value | $27,774 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,680,289 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,540,643 | DepreciationAmt |
| Book Value | $139,646 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,128,960 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,069,009 | DepreciationAmt |
| Book Value | $59,951 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $227,371 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEVERANCE PAYABLE | Desc |
| Amt | $766,769 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $766,769 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $12,136,530 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,136,530 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,055,542 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,055,542 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,192,072 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,309,739 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,309,739 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,055,542 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,055,542 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,365,281 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP NETTED AGAINST REVENUE ON THE FINANCIAL 1,055,542. STATEMENTS AND REPORTED AS AN EXPENSE ON THE FORM 990. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP NETTED AGAINST REVENUE ON THE FINANCIAL 1,055,542. STATEMENTS AND REPORTED AS AN EXPENSE ON THE FORM 990. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | EQUAL OPPORTUNITY DISCLOSURE INCLUDED ON THE WEBSITE AT THE MAIN PAGE, IN THE CATALOG, AND VIEWBOOK. |
| SCHEDULE E, PART I, LINE 4 | THE UNIVERSITY KEEPS INFORMATION BY NATIONALITY ONLY. IN ITALY IT IS NOT REQUIRED TO KEEP RACIAL INFORMATION, UNLESS THERE IS A SPECIFIC REASON. WE HAVE NO SPECIFIC REASONS TO REQUIRE ETHNIC INFORMATION, WHICH IS CONSIDERED SENSITIVE IN ITALY. WE DO HOWEVER HAVE SPECIFIC POLICIES ON NON-DISCRIMINATION. THESE ARE CONTAINED IN ALL OUR HANDBOOKS (STAFF, FACULTY AND STUDENT) AND ON OUR WEB SITE. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE | 1 | 139 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $779,625 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $122,928 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $8,580 |
| NORTH AMERICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $2,181 |
| SOUTH AMERICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $29,891 |
| RUSSIA AND THE NEWLY INDEPENDENT STATES | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $26,481 |
| SUB-SAHARAN AFRICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $37,903 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $10,798 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 139 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 139 | TotalEmployeeCnt |
| Subtotal Spent | $1,018,387 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,018,387 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (8 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | EUROPE | 139 | $779,625 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | SUB-SAHARAN AFRICA | 4 | $37,903 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | EAST ASIA AND THE PACIFIC | 2 | $8,580 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | CENTRAL AMERICA AND THE CARIBBEAN | 1 | $10,798 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | MIDDLE EAST AND NORTH AFRICA | 7 | $122,928 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | RUSSIA AND THE NEWLY INDEPENDENT STATES | 4 | $26,481 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | SOUTH AMERICA | 3 | $29,891 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCE | NORTH AMERICA | 1 | $2,181 | FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE AMERICAN UNIVERSITY OF ROME MAINTAINS AN ACADEMIC SCHOLARSHIP GRANT PROGRAM FOR QUALIFIED STUDENTS. GRANTS ARE AWARDED PURSUANT TO ESTABLISHED POLICIES AND PROCEDURES AND MONITORED BY THE AUR FINANCIAL AID OFFICE. AUR IS AUTHORIZED BY THE UNITED STATES DEPARTMENT OF EDUCATION TO PARTICIPATE IN TITLE IV STUDENT FINANCIAL ASSISTANCE PROGRAM, IS IN COMPLIANCE WITH US TITLE IV REQUIREMENTS, AND ACCORDINGLY IS SUBMITTED TO AUDIT ON AN ANNUAL BASIS. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIM COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 216 E 45TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 135579528 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $16,311 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | SCHOLARSHIPS/STUDY ABROAD PROGRAM | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE SCHOLARSHIPS GIVEN TO UNIVERSITY AND COLLEGES FOR STUDENTS ATTENDING STUDY ABROAD PROGRAMS HELD AT THE AMERICAN UNIVERSITY OF ROME IN ROME, ITALY. THE SCHOLARSHIPS ARE DETERMINED BY SCHOLAR MERIT AND/OR FINANCIAL NEED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT MITCHELL SPRENGER | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $229,320 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $16,986 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $24,960 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $271,266 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY TAX CONSULTANTS IN COOPERATION WITH THE DIRECTOR OF FINANCE. THE FORM WAS REVIEWED BY THE LEGAL COMMITTEE OF THE BOARD OF TRUSTEES. IT WAS THEN SUBMITTED FOR APPROVAL TO THE PRESIDENT, WHO IS ALSO THE LEGAL REPRESENTATIVE. A COPY OF THE FINAL 990 WAS PROVIDED TO ALL TRUSTEES BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE AMERICAN UNIVERSITY OF ROME IS COMMITTED TO AVOIDING ANY ACTUAL OR POTENTIAL CONFLICTS BETWEEN THE INTERESTS OF THE UNIVERSITY AND ANY PERSONAL INTEREST A MEMBER OF THE BOARD OF TRUSTEES OR AN OFFICER OF THE UNIVERSITY MAY HAVE. ALL TRUSTEES AND OFFICERS ANNUALLY DISCLOSE ACTUAL AND POTENTIAL CONFLICTS OF INTEREST BY COMPLETING A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND THESE DISCLOSURES ARE PROMPTLY UPDATED AS NEW INFORMATION BECOMES AVAILABLE THAT AFFECTS THE TRUSTEE'S OR OFFICER'S STATED INTERESTS. NO TRANSACTION OR ACTION UNDERTAKEN BY THE UNIVERSITY MAY BE VOID OR VOIDABLE, OR MAY BE CHALLENGED AS SUCH BY AN OUTSIDE PARTY, BY REASON OF HAVING BEEN UNDERTAKEN IN VIOLATION OF THE POLICY OR THE PRINCIPLES SET FORTH WITHIN THE POLICY. IF A CONFLICT OF INTEREST WERE TO ARISE AN ABSTENTION OR RECUSAL MAY BE NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE UNIVERSITY SALARY POLICY ENVISAGES A COMPENSATION COMMITTEE TO DETERMINE COMPENSATION FOR KEY EMPLOYEES OF THE ORGANIZATION. MR. SPRENGER'S COMPENSATION WAS SET BY A COMMITTEE COMPRISED SOLELY OF INDEPENDENT TRUSTEES BASED ON INFORMATION REASONABLY AVAILABLE TO THE BOARD AND ITS INDEPENDENT COMPENSATION CONSULTANT REGARDING SIMILARLY-SIZED US INSTITUTIONS. IN ADDITION TO THE AFOREMENTIONED COMPARABILITY DATA, THE INDEPENDENT COMMITTEE ALSO CONSIDERED VARIOUS OTHER DATA, INCLUDING (I) THE PRIOR COMPENSATION VALUES PAID TO HIS PREDECESSOR; (II) THE ECONOMIC CONDITION OF THE UNIVERSITY; AND (III) THE ORIGINAL RECOMMENDATION OF KORN FERRY INTERNATIONAL, WHICH WAS THE SEARCH CONSULTANT ENGAGED BY THE BOARD TO ASSIST IN RECRUITMENT OF A NEW PRESIDENT. THE COMPENSATION PROCESSED WAS DOCUMENTED AND THE LAST REVIEW WAS IN FEBRUARY 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CURRENCY TRANSLATION RATE DIFFERENCE -119,547. |
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