AMERICAN UNIVERSITY OF ROME: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
AMERICAN UNIVERSITY OF ROME (EIN 23-7110060)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-09
IRS object ID
202201299349300215
Schema version
2020v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-05-09T07:37:32-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 800NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237110060EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN UNIVERSITY OF ROMEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone8775921287PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11860 19TH STREET NW NO 400AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20009ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT SPRENGERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8775921287PhoneNum
Signature2022-05-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSCOTTPersonFirstNm
Person LastSPRENGERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT SPRENGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11860 19TH STREET NW NO 400AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20009ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,709,805GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AUR.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$556,687PYContributionsGrantsAmt
CY Contributions Grants$400,168CYContributionsGrantsAmt
PY Program Service Revenue$11,680,553PYProgramServiceRevenueAmt
CY Program Service Revenue$6,307,946CYProgramServiceRevenueAmt
PY Investment Income$2,579PYInvestmentIncomeAmt
CY Investment Income$1,691CYInvestmentIncomeAmt
PY Other Revenue-$24,336PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,215,483PYTotalRevenueAmt
CY Total Revenue$6,709,805CYTotalRevenueAmt
PY Grants And Similar Paid$1,312,763PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,043,305CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,174,507PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,255,282CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$216,613CYTotalFundraisingExpenseAmt
PY Other Expenses$5,683,484PYOtherExpensesAmt
CY Other Expenses$3,295,937CYOtherExpensesAmt
PY Total Expenses$12,170,754PYTotalExpensesAmt
CY Total Expenses$8,594,524CYTotalExpensesAmt
PY Revenues Less Expenses$44,729PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,884,719CYRevenuesLessExpensesAmt
Total Assets BOY$4,543,454TotalAssetsBOYAmt
Total Assets EOY$5,091,812TotalAssetsEOYAmt
Total Liabilities BOY$1,878,219TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,148,021TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,665,235NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$943,791NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,934,672ExpenseAmt
Grant$1,043,305GrantAmt
Revenue$6,307,946RevenueAmt
DescGENERAL: TO ESTABLISH, OPERATE, MAINTAIN AND MAKE KNOWN AN AMERICAN COLLEGE AND UNIVERSITY IN THE CITY OF ROME, ITALY.Desc
Total Program Service Expenses$5,934,672TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document201IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee13EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryITForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT SPRENGERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8775921287PhoneNum

Foreign Address ForeignAddress

FieldValueIRS element (for citing)
Address Line1AUR VIA PIETRO ROSELLIAddressLine1Txt
CityROMECityNm
CountryITCountryCd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ROBERT J KRAPF
CHAIR10.00Yes (X)Yes (X)$0$0$0
NEIL BOYDEN TANNER
VICE-CHAIR7.00Yes (X)Yes (X)$0$0$0
FRANK PLACENTI
ACTING SECRETARY7.00Yes (X)Yes (X)$0$0$0
ESTHER BARAZZONE
TRUSTEE4.00Yes (X)$0$0$0
STEPHEN A BRIGANTI
TRUSTEE4.00Yes (X)$0$0$0
FAITH COOLIDGE
TRUSTEE (UNTIL 6/21)4.00Yes (X)$0$0$0
ELIZABETH DIBBLE
TRUSTEE4.00Yes (X)$0$0$0
THOMAS DUESTERBERG
TRUSTEE4.00Yes (X)$0$0$0
MARK DAMATO
TRUSTEE (UNTIL 6/21)4.00Yes (X)$0$0$0
ANTONIO GIORDANO
TRUSTEE4.00Yes (X)$0$0$0
TERRY GRANT
TRUSTEE (FROM 6/21)4.00Yes (X)$0$0$0
JOSEPH GULINO
TRUSTEE4.00Yes (X)$0$0$0
MARK HOLLAND
TRUSTEE (FROM 6/21)4.00Yes (X)$0$0$0
LINDA KELLEY KURFESS
TRUSTEE4.00Yes (X)$0$0$0
STEPHEN LAVINE
TRUSTEE4.00Yes (X)$0$0$0
GIOVANNI LINARI
TRUSTEE4.00Yes (X)$0$0$0
ANNE LUZZATTO
TRUSTEE (FROM 6/21)4.00Yes (X)$0$0$0
ANTHONY J MANGANIELLO
TRUSTEE (UNTIL 2/21)4.00Yes (X)$0$0$0
THOMAS MCCARTHY
TRUSTEE4.00Yes (X)$0$0$0
ALFREDO J MOLINA
TRUSTEE4.00Yes (X)$0$0$0
BETH KEMPLET PFANNL
TRUSTEE4.00Yes (X)$0$0$0
JONATHAN POLLACK
TRUSTEE4.00Yes (X)$0$0$0
MATTHEW RIPSOM
TRUSTEE4.00Yes (X)$0$0$0
LARRY SONSINI
TRUSTEE4.00Yes (X)$0$0$0
DEBRA TORNABEN
TRUSTEE4.00Yes (X)$0$0$0
JOSEPH TORSELLA
TRUSTEE (FROM 6/21)4.00Yes (X)$0$0$0
DAVID UTRILLA
TRUSTEE (FROM 6/21)4.00Yes (X)$0$0$0
GREGORY VARALLO
TRUSTEE (UNTIL 2/21)4.00Yes (X)$0$0$0
SCOTT SPRENGER
PRESIDENT (FROM 7/20)40.00Yes (X)$56,250$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$56,250TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$400,168AllOtherContributionsAmt
Noncash Contributions$10,361NoncashContributionsAmt
Total Contributions$400,168TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION900099$5,539,098$5,539,098
HOUSING900099$417,853$417,853
FIELD TRIP/OTHER REIMB900009$350,995$350,995
FieldValueIRS element (for citing)
Total Program Service Revenue$6,307,946TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,691TotalRevenueColumnAmt
Exclusion$1,691ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,709,805TotalRevenueColumnAmt
Related Or Exempt Func Income$6,307,946RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,691ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$5,133TotalAmt
Program Services$5,133ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$1,038,172TotalAmt
Program Services$1,038,172ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$167,657TotalAmt
Program Services$50,297ProgramServicesAmt
Management And General$83,829ManagementAndGeneralAmt
Fundraising$33,531FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,178,042TotalAmt
Program Services$2,291,692ProgramServicesAmt
Management And General$752,596ManagementAndGeneralAmt
Fundraising$133,754FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$204,808TotalAmt
Program Services$143,366ProgramServicesAmt
Management And General$51,202ManagementAndGeneralAmt
Fundraising$10,240FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$95,932TotalAmt
Program Services$67,152ProgramServicesAmt
Management And General$23,983ManagementAndGeneralAmt
Fundraising$4,797FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$608,843TotalAmt
Program Services$426,190ProgramServicesAmt
Management And General$152,211ManagementAndGeneralAmt
Fundraising$30,442FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$33,803TotalAmt
Management And General$33,803ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$55,906TotalAmt
Management And General$55,906ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$139,252TotalAmt
Program Services$80,070ProgramServicesAmt
Management And General$59,182ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$280,455TotalAmt
Management And General$280,455ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$295,873TotalAmt
Program Services$114,799ProgramServicesAmt
Management And General$181,074ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$397,028TotalAmt
Program Services$228,291ProgramServicesAmt
Management And General$168,737ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,141,440TotalAmt
Program Services$1,050,125ProgramServicesAmt
Management And General$91,315ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,575TotalAmt
Program Services$2,892ProgramServicesAmt
Management And General$9,683ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$29,075TotalAmt
Program Services$8,519ProgramServicesAmt
Management And General$20,556ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$19,672TotalAmt
Management And General$19,672ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$282,173TotalAmt
Program Services$162,249ProgramServicesAmt
Management And General$119,924ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$149,757TotalAmt
Management And General$149,757ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOREIGN CURRENCY LOSS$112,703$64,804$47,899
TAXES$94,374$54,265$40,109
CLEANING COSTS$80,557$46,320$34,237
MISCELLANEOUS$50,245$28,891$21,354

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$121,049TotalAmt
Program Services$71,445ProgramServicesAmt
Management And General$45,755ManagementAndGeneralAmt
Fundraising$3,849FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,594,524TotalAmt
Program Services$5,934,672ProgramServicesAmt
Management And General$2,443,239ManagementAndGeneralAmt
Fundraising$216,613FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$11,673BOYAmt
EOY$5,051EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,349,439BOYAmt
EOY$3,408,701EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$494,193BOYAmt
EOY$367,245EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$134,763BOYAmt
EOY$295,628EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,446,976LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,119,388LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$445,763BOYAmt
EOY$327,588EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$593,407EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$28,178BOYAmt
EOY$9,880EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$79,445BOYAmt
EOY$84,312EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,543,454BOYAmt
EOY$5,091,812EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,131,717BOYAmt
EOY$2,629,258EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$78,290BOYAmt
EOY$710,975EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$668,212BOYAmt
EOY$807,788EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,878,219BOYAmt
EOY$4,148,021EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,435,342BOYAmt
EOY$739,854EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$229,893BOYAmt
EOY$203,937EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,665,235BOYAmt
EOY$943,791EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,543,454BOYAmt
EOY$5,091,812EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,884,719ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$163,275OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,323,226OtherCostOrOtherBasisAmt
Depreciation$1,279,893DepreciationAmt
Book Value$43,333BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,836,381OtherCostOrOtherBasisAmt
Depreciation$1,682,718DepreciationAmt
Book Value$153,663BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,287,369OtherCostOrOtherBasisAmt
Depreciation$1,156,777DepreciationAmt
Book Value$130,592BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$327,588TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescSEVERANCE PAYABLEDesc
Amt$807,788Amt
FieldValueIRS element (for citing)
Total Liability$807,788TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$5,770,613TotalRevEtcAuditedFinclStmtAmt
Other Revenue$104,113OtherRevenueAmt
Revenue Not Reported$104,113RevenueNotReportedAmt
Revenue Subtotal$5,666,500RevenueSubtotalAmt
Other Revenues Not Included$1,043,305OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,043,305RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,709,805TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,655,332TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$104,113OtherExpensesIncludedAmt
Expenses Not Reported$104,113ExpensesNotReportedAmt
Expenses Subtotal$7,551,219ExpensesSubtotalAmt
Other Expenses Not Included$1,043,305OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,043,305ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,594,524TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:EXCHANGE GAIN SHOWN AS REVENUE ON THE FINANCIAL STATEMENTS 104,113. AND NETTED AGAINST EXPENSES ON THE FORM 990.
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIP NETTED AGAINST REVENUE ON THE FINANCIAL 1,043,305. STATEMENTS AND REPORTED AS AN EXPENSE ON THE FORM 990.
PART XII, LINE 2D - OTHER ADJUSTMENTS:EXCHANGE GAIN SHOWN AS REVENUE ON THE FINANCIAL STATEMENTS 104,113. AND NETTED AGAINST EXPENSES ON THE FORM 990.
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIP NETTED AGAINST REVENUE ON THE FINANCIAL 1,043,305. STATEMENTS AND REPORTED AS AN EXPENSE ON THE FORM 990.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs0MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3EQUAL OPPORTUNITY DISCLOSURE INCLUDED ON THE WEBSITE AT THE MAIN PAGE, IN THE CATALOG, AND VIEWBOOK.
SCHEDULE E, PART I, LINE 4THE 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EUROPE1109GRANTS TO RECIPIENTS LOCATED IN THE REGION$697,893
MIDDLE EAST AND NORTH AFRICA00GRANTS TO RECIPIENTS LOCATED IN THE REGION$230,180
EAST ASIA AND THE PACIFIC00GRANTS TO RECIPIENTS LOCATED IN THE REGION$11,848
NORTH AMERICA00GRANTS TO RECIPIENTS LOCATED IN THE REGION$2,024
SOUTH AMERICA00GRANTS TO RECIPIENTS LOCATED IN THE REGION$16,638
RUSSIA AND THE NEWLY INDEPENDENT STATES00GRANTS TO RECIPIENTS LOCATED IN THE REGION$17,666
SUB-SAHARAN AFRICA00GRANTS TO RECIPIENTS LOCATED IN THE REGION$51,473
CENTRAL AMERICA AND THE CARIBBEAN00GRANTS TO RECIPIENTS LOCATED IN THE REGION$10,450
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees109SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office1TotalOfficeCnt
Total Employee109TotalEmployeeCnt
Subtotal Spent$1,038,172SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$1,038,172TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (8 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCEEUROPE109$697,893FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCESUB-SAHARAN AFRICA7$51,473FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCEEAST ASIA AND THE PACIFIC2$11,848FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCECENTRAL AMERICA AND THE CARIBBEAN1$10,450FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCEMIDDLE EAST AND NORTH AFRICA10$230,180FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCERUSSIA AND THE NEWLY INDEPENDENT STATES2$17,666FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCESOUTH AMERICA2$16,638FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
STUDENT SCHOLARSHIPS AND STUDENT ASSISTANCENORTH AMERICA1$2,024FULL OR PARTIAL OFFSET OF TUITION PAYMENT OR CASH TO STUDENTS
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott CountriesYes (1)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1EMORY UNIVERSITYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 DOWMAN DRIVEAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30322ZIPCd
FieldValueIRS element (for citing)
Recipient EIN580566256RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$5,133CashGrantAmt
Purpose Of GrantSCHOLARSHIPS/STUDY ABROAD PROGRAMPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 15THE 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 JUNE 2022.
FORM 990, PART VI, SECTION C, LINE 19THE 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 163,275.

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