COLLEGE YEAR IN ATHENS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COLLEGE YEAR IN ATHENS INC (EIN 04-2374513)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202521349349303082
- Schema version
- 2023v6.0
- 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 F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T09:03:49-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042734675 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL DENNIS & COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 990 WASHINGTON STREET STE 203 | AddressLine1Txt |
| City | DEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042374513 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLLEGE YEAR IN ATHENS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLL | BusinessNameControlTxt |
| Phone | 6178688200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 390890 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021390010 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THEO MELAS-KYRIAZI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7812599015 | PhoneNum |
| Signature | 2025-05-07 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES G BRUCE | PreparerPersonNm |
| PTIN | P01450331 | PTIN |
| Phone | 6172629898 | PhoneNum |
| Preparation | 2025-05-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | THEO MELAS-KYRIAZI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 NORFOLK ROAD | AddressLine1Txt |
| City | CHESTNUT HILL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02467 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,910,299 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CYATHENS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1963 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | RUNNING EDUCATIONAL PROGRAMS IN GREECE | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,640,915 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,424,035 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,421,148 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,064,160 | CYProgramServiceRevenueAmt |
| PY Investment Income | $105,054 | PYInvestmentIncomeAmt |
| CY Investment Income | $361,686 | CYInvestmentIncomeAmt |
| PY Other Revenue | $256,352 | PYOtherRevenueAmt |
| CY Other Revenue | $60,418 | CYOtherRevenueAmt |
| PY Total Revenue | $10,423,469 | PYTotalRevenueAmt |
| CY Total Revenue | $15,910,299 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,543,200 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $140,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $750,153 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $837,848 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,375 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,466,928 | PYOtherExpensesAmt |
| CY Other Expenses | $7,640,824 | CYOtherExpensesAmt |
| PY Total Expenses | $8,760,281 | PYTotalExpensesAmt |
| CY Total Expenses | $8,618,672 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,663,188 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,291,627 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,920,517 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,154,558 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $636,227 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $578,641 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,284,290 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,575,917 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE ENGLISH-SPEAKING STUDENTS THE OPPORTUNITY TO STUDY GREEK LANGUAGE AND CULTURE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,434,097 | ExpenseAmt |
| Grant | $140,000 | GrantAmt |
| Revenue | $10,124,578 | RevenueAmt |
| Desc | ACADEMIC PROGRAM OF COURSES IN GREEK AND EAST MEDITERRANEAN STUDIES FOR NORTH AMERICAN COLLEGE LEVEL STUDENTS. SERVICED 950 STUDENTS IN FISCAL YEAR 2024. | Desc |
| Total Program Service Expenses | $6,434,097 | 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 | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| 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 | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARIA MARAKAS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6178688201 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1035 CAMBRIDGE ST SUITE 1 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| CHRISTINE KONDOLEON | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DAPHNE HATSOPOULOS | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN MARTENS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ANDREA HANNON BROWN | |||||||
| TRUSTEE | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| YANNIS IOANNIDES | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ANASTASSIS DAVID | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| COSTAS PETROPOULOS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JORDAN BLISS PERRY | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LAETITIA LA FOLLETTE | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| YIANNIS MONOVOUKAS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ALEX MOISSIS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LENA PAPALEXOPOULOU | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PETER S ALLEN | |||||||
| TREASURER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| NICHO HATSOPOULOS | |||||||
| SECRETARY | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALEXIS PHYLACTOPOULOS | |||||||
| EXECUTIVE CHAIR | 40.00 | 1.00 | Yes (X) | $246,530 | $60,633 | $44,160 | Yes (X) |
| THEO MELAS-KYRIAZI | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ELAINE PAPOULIAS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GERRY RANGLAS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ENDY ZEMENIDES | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GEORGE KOMODIKIS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BLETSAS | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| EVITA ARAPOGLOU | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PETER ZARIFES | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH WINCE-SMITH | |||||||
| TRUSTEE | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $246,530 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $60,633 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $44,160 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENGUIN CITY | BusinessNameLine1Txt |
Contractor Address ContractorAddress
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 SPIROU TRIKOUPI | AddressLine1Txt |
| City | ATHENS | CityNm |
| Country | GR | CountryCd |
| Foreign Postal | 10683 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | IT CONSULTANTS | ServicesDesc |
| Compensation | $105,840 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $5,424,035 | AllOtherContributionsAmt |
| Total Contributions | $5,424,035 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $10,064,160 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,064,160 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,064,160 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $361,686 | TotalRevenueColumnAmt |
| Exclusion | $361,686 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RENT-STUDENT APARTMENTS | 531110 | $39,613 | $39,613 |
| OTHER INCOME | 900099 | $20,805 | $20,805 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $60,418 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,910,299 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,124,578 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $361,686 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,000 | TotalAmt |
| Program Services | $140,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,080 | TotalAmt |
| Management And General | $300,080 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $459,917 | TotalAmt |
| Management And General | $459,917 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,099 | TotalAmt |
| Management And General | $28,099 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,752 | TotalAmt |
| Management And General | $49,752 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,229 | TotalAmt |
| Management And General | $82,229 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,343 | TotalAmt |
| Management And General | $88,343 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,961 | TotalAmt |
| Management And General | $185,961 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,293 | TotalAmt |
| Management And General | $159,918 | ManagementAndGeneralAmt |
| Fundraising | $2,375 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,320 | TotalAmt |
| Management And General | $116,320 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,551 | TotalAmt |
| Management And General | $16,551 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,378 | TotalAmt |
| Management And General | $179,378 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,443 | TotalAmt |
| Management And General | $265,443 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTED EDUCATIONAL | $6,280,512 | $6,280,512 | |
| FAIR VALUE LOSS | $151,743 | $151,743 | |
| VALUE ADDED TAX | $57,172 | $57,172 | |
| MISCELLANEOUS | $41,294 | $41,294 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,585 | TotalAmt |
| Program Services | $13,585 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,618,672 | TotalAmt |
| Program Services | $6,434,097 | ProgramServicesAmt |
| Management And General | $2,182,200 | ManagementAndGeneralAmt |
| Fundraising | $2,375 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $552,781 | BOYAmt |
| EOY | $271,896 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,660,114 | BOYAmt |
| EOY | $4,575,676 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,900 | BOYAmt |
| EOY | $135,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $383,672 | BOYAmt |
| EOY | $329,596 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,580 | BOYAmt |
| EOY | $234,633 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,128 | BOYAmt |
| EOY | $10,250,774 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $770,342 | BOYAmt |
| EOY | $356,983 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,920,517 | BOYAmt |
| EOY | $16,154,558 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,020 | BOYAmt |
| EOY | $244,318 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,207 | BOYAmt |
| EOY | $334,323 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $636,227 | BOYAmt |
| EOY | $578,641 | 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 | $6,524,172 | BOYAmt |
| EOY | $8,606,927 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,760,118 | BOYAmt |
| EOY | $6,968,990 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,284,290 | BOYAmt |
| EOY | $15,575,917 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,920,517 | BOYAmt |
| EOY | $16,154,558 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $7,291,627 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $206,601 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $341,019 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $166,003 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,640,915 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,424,035 | CurrentTaxYearAmt |
| Total | $7,778,573 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,223,088 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,722,587 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,465,410 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,421,148 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,064,160 | CurrentTaxYearAmt |
| Total | $32,896,393 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,429,689 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,063,606 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,631,413 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,062,063 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,488,195 | CurrentTaxYearAmt |
| Total | $40,674,966 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $127,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,308 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,850 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,427,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,299,337 | CurrentTaxYearAmt |
| Total | $7,032,742 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $127,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,308 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,850 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,427,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,299,337 | CurrentTaxYearAmt |
| Total | $7,032,742 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $33,642,224 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $67,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,809 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,054 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $361,686 | CurrentTaxYearAmt |
| Total | $546,690 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $67,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,809 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,054 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $361,686 | CurrentTaxYearAmt |
| Total | $546,690 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $92,342 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $202,040 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $123,407 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $256,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,418 | CurrentTaxYearAmt |
| Total | $734,559 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,589,566 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,268,455 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,764,426 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,423,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,910,299 | CurrentTaxYearAmt |
| Total | $41,956,215 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.80180 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91330 | PublicSupportPY509Pct |
| Investment Income CY | 0.01300 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00760 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER - 2019 AMOUNT: $ 49,429. 2020 AMOUNT: $ 6,197. 2021 AMOUNT: $ 2,744. 2022 AMOUNT: $ 6,228. 2023 AMOUNT: $ 20,805. RENTAL-STUDENT APTS - 2019 AMOUNT: $ 42,913. 2020 AMOUNT: $ 6,554. 2021 AMOUNT: $ 24,663. 2022 AMOUNT: $ 66,448. 2023 AMOUNT: $ 39,613. LOAN FORGIVENESS - 2020 AMOUNT: $ 96,080. 2021 AMOUNT: $ 96,000. GAINS FROM INVESTMENTS AND CURRENCY EXCHANGES - 2020 AMOUNT: $ 93,209. 2022 AMOUNT: $ 107,551. ALUMNI EVENT FEES - 2022 AMOUNT: $ 76,125. | ExplanationTxt |
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) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,042 | BeginningYearBalanceAmt |
| Contributions | $2,500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $56,530 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,566 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,600,006 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,042 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $699 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $699 | GrantsOrScholarshipsAmt |
| End Year Balance | $45,042 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,042 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $71 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $71 | GrantsOrScholarshipsAmt |
| End Year Balance | $45,042 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,042 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $846 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $846 | GrantsOrScholarshipsAmt |
| End Year Balance | $45,042 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,042 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,843 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,843 | GrantsOrScholarshipsAmt |
| End Year Balance | $45,042 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| FIDELITY MUTUAL FUNDS | $39,353 | F |
| GERMAN GOVERNMENT BONDS | $10,211,421 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $10,250,774 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | IN MARCH 2022, COLLEGE YEAR IN ATHENS WAS GIVEN A DONATION OF 144 PRINTS AND 58 ANTIQUARIAN BOOKS, COLLECTED BY TWO RESIDENTS OF CAMBRIDGE, MA BETWEEN JUNE 2003 AND JUNE 2019, AND VALUED AT $74,440. THIS COLLECTION WAS SUPPLEMENTED BY THEIR GIFT OF 157 RELATED BOOKS AND 12 LARGE BLACK AND WHITE PHOTOGRAPHS, VALUED AT $8,356. THE CONTRIBUTION OF THE PRINTS, BOOKS AND PHOTOGRAPHS IS NOT REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS SINCE THE COMPANY DOES NOT CAPITALIZE COLLECTIONS. |
| PART III, LINE 4: | IN MARCH 2022, COLLEGE YEAR IN ATHENS WAS GIVEN A DONATION OF 144 PRINTS AND 58 ANTIQUARIAN BOOKS, COLLECTED BY TWO RESIDENTS OF CAMBRIDGE, MA BETWEEN JUNE 2003 AND JUNE 2019, AND VALUED AT $74,440. THIS COLLECTION WAS SUPPLEMENTED BY THEIR GIFT OF 157 RELATED BOOKS AND 12 LARGE BLACK AND WHITE PHOTOGRAPHS, VALUED AT $8,356. COLLEGE YEAR IN ATHENS HAS DECIDED TO PRESENT THIS COLLECTION TO DIKEMES AS A LONG-TERM LOAN TO FORM THE HIGHLIGHT OF THE DIKEMES STUDY CENTER, WHICH WILL BE CONSTRUCTED IN THE NEXT FEW YEARS, WHERE IT WILL BE AVAILABLE FOR USE BY STUDENTS AND VISITORS. EACH OF THE COLLECTION ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. ALTHOUGH IT IS NOT THE INTENT OF THE COMPANY TO SELL ANY OF THE COLLECTION ITEMS, THE COLLECTIONS ARE SUBJECT TO A POLICY REQUIRING THAT PROCEEDS FROM THE SALE OF ANY COLLECTION ITEMS TO BE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS OR FOR THE DIRECT CARE OF EXISTING COLLECTIONS. THE COMPANY DEFINES DIRECT CARE OF COLLECTIONS AS ANY ACTIVITY THAT INVOLVES THE PROTECTION AND PRESERVATION OF THE COLLECTION, INCLUSIVE OF THE SALARY AND BENEFITS OF STAFF RESPONSIBLE FOR PROTECTION AND PRESERVATION, CONSULTANT FEES, AND OTHER COSTS SUCH AS THE PURCHASE OF PROTECTIVE BOXES AND THEIR MAINTENANCE. |
| PART X, LINE 2: | CYA EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THEIR TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTIES THEREON, WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. CYA HAS EVALUATED THE TAX POSITIONS TAKEN IN ITS PREVIOUSLY FILED RETURNS AND THOSE EXPECTED TO BE TAKEN IN ITS FISCAL YEAR 2024 RETURNS AND BELIEVE THEY ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY FEDERAL OR STATE TAX AUTHORITIES. CYA'S FISCAL YEARS 2021 THROUGH 2023 TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 119 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | RUNNING EDUCATIONAL PROGRAMS IN GREECE | SpecificServicesProvidedTxt |
| Region Total Expenditures | $6,337,684 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 119 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 119 | TotalEmployeeCnt |
| Subtotal Spent | $6,337,684 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $6,337,684 | TotalSpentAmt |
| 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 | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | ACCRUAL METHOD | ExplanationTxt |
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 | THE ISMENE PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 390890 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021390100 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 043347023 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $140,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | RUNNING EDUCATIONAL PROGRAMS IN GREECE | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | BOARD OF TRUSTEES APPROVE ANNUAL CONTRIBUTION AMOUNT TO NON-PROFIT AFFILIATES. THE ORGANIZATION MONITORS THE EXPENSES PAID BY NON-PROFIT AFFILIATES WITH THE PROCEEDS OF THE CONTRIBUTION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | ALEXIS PHYLACTOPOULOS | PersonNm |
| Title | EXECUTIVE CHAIR | TitleTxt |
| Base Compensation Filing Org | $228,098 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $60,633 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $18,432 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $44,160 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $290,690 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $60,633 | 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 A, LINE 2 | ALEXIS PHYLACTOPOULOS, TRUSTEE, IS THE BROTHER OF DAPHNE HATSOPOULOS, CHAIR. ALSO, NICHO HATSOPOULOS, SECRETARY, IS THE SON OF DAPHNE HATSOPOULOS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE AUDITOR AND REVIEWED BY THE BURSAR BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION AMOUNT FOR THE TRUSTEE IS DETERMINED BY THE BOARD OF DIRECTOR'S HUMAN RESOURCE COMMITTEE, AND THEN APPROVED BY THE BOARD. COMPARABILITY DATA WITH SIMILAR INSTITUTIONS IN GREECE IS USED FOR DETERMINING COMPENSATION; HOWEVER, THERE IS NO CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THERE ARE NO OTHER KEY EMPLOYEES OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART V, LINE 1C | BACKUP WITHOLDING RULES DO NOT APPLY. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| THE GEORGE S PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC | ||||||||||
| PO BOX 390890 | CAMBRIDGE | MA | 021390100 | 043347018 | RUNNING EDUCATIONAL PROGRAMS IN GREECE | MA | 501 (C) (3) | LINE 7 | N/A | Yes (1) |
| THE ISEMENE PHYLACTOPOLOUS FOUNDATION FOR HELLENIC STUDIES INC | ||||||||||
| PO BOX 390890 | CAMBRIDGE | MA | 021390100 | 043347023 | RUNNING EDUCATIONAL PROGRAMS IN GREECE | MA | 501 (C) (3) | LINE 7 | N/A | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE INTERNATIONAL CENTRE FOR HELLENIC AND MEDITERRANEAN STUDIES | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 PLATEIA STADIOU GR-116 35 | AddressLine1Txt |
| City | ATHENS | CityNm |
| Province Or State | GREECE | ProvinceOrStateNm |
| Country | GR | CountryCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | PROVIDE EDUCATIONAL SERIVES IN GREECE | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | GR | LegalDomicileForeignCountryCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GEORGE PHYLACTOPOULOS FOUNDATIONTHE ISMENE PHYLACTOPOULOS FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | RELATED | PredominantIncomeTypeTxt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 1.00000 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ISMENE PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $140,000 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |
Comments