2019-03-28T13:24:53-05:00 2018-06-30 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2017-07-01 830406747 Intercollegiate Center for Classical Studies % MICHAEL CRITELLI CPA INTE 7328159800 Fidelis-216 Centerview Dr Suite 31 Brentwood TN 37027 GREGORY BUCHER Chair 2019-03-21 true Catherine Bendall P00521196 7328281614 2019-03-21 198.46.120.251 22006220190875000217 2019-03-28 P 743AB2F2BB4E46C458BEFCBBFF3BB30FA558D8FC 18FE6C785C3AEB2541D61864D8FA083D365D364E 2017 2019-02-21 02:37:17Z Gregory Bucher Fidelis-216 Centerview Dr 317 Brentwood TN 37027 4570106 false X www.studyabroad.duke.edu/home/programs/iccs X 2004 TN THE ORGANIZATION PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ABROAD WITH PROGRAMS IN CLASSICAL STUDIES. 7 7 7 0 362936 230504 2070497 2514574 453014 336832 0 0 2886447 3081910 241900 313776 0 0 1069528 1282563 0 0 59994 953215 1098570 2264643 2694909 621804 387001 11429711 12377880 628369 721991 10801342 11655889 X INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ANCIENT HISTORY, ARCHAEOLOGY, GREEK AND LATIN LITERATURE, ITALIAN LANGUAGE AND RENAISSANCE AND BAROQUE ITALIAN ART IN ROME, ITALY. false false 1868703 313776 2514574 See full program description in Schedule O. 1868703 true true false false false false false false false true true false false false true true true false true true true false true false false false false false false true false false false false false false false false false false false false false false false false false true X 0 0 true 7 true false true IT false false false true true false false false false X 7 7 false true false false false false false true true false false true true true true true true true true false AK CO CT IL ME MD MA MI MN MS NH NJ NY NC OH OK OR PA RI SC TN UT VA WA WV X MICHAEL CRITELLI CPA 9082565045 726 ROUTE 202 SOUTH SUITE 320-18 Bridgewater NJ 08807 Gregory Bucher Chair 5.0 0.0 X X 0 0 0 Mary T Boatwright Board Member 1.0 0.0 X 0 0 0 Phil Stinson BOARD MEMBER 1.0 0.0 X 0 0 0 Susan T Stevens Board Member 1.0 0.0 X 0 0 0 Tom McGinn Secretary 0.0 0.0 X 0 0 0 Kendra Eshleman Board Member 1.0 0.0 X 0 0 0 Gary Farney Board member 1.0 0.0 X 0 0 0 Francesco Sgariglia Director Italian Program 50.0 0.0 X 164368 0 22550 Jeremy Hartnett Professor in Charge 40.0 0.0 X 100000 0 0 264368 0 22550 1 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 116000 1 X 230504 12017 230504 TUITION AND FEES 2185560 2185560 EARLY ARRIVAL,GUEST AND SUMMER HOUSING FEES 263393 263393 CONSORTIUM MEMBERSHIP FEES 65621 65621 2514574 215352 215352 0 0 0 0 0 1609676 1488196 121480 121480 121480 0 0 0 0 0 0 0 0 0 0 3081910 2514574 336832 0 0 313776 313776 0 286918 100000 186918 0 715759 596763 74442 44554 38676 31634 7042 41043 34882 6161 200167 132517 67650 0 71855 71855 44809 44809 0 0 63697 63697 148243 148243 13386 13386 52462 50408 2054 0 0 330077 330077 42955 21739 21216 0 0 954 954 0 33962 33962 10022 10022 STUDENT FIELD TRIPS 150387 150387 FOOD 105095 105095 LIBRARY EXPENSE 7849 7849 DUES AND SUBSCRIPTIONS 625 625 22192 22192 2694909 1868703 766212 59994 X 275118 163544 249042 840690 109623 138273 48009 20969 0 0 0 0 0 0 0 0 0 30194 405310 293973 114856 111337 10620283 11057916 0 0 0 0 0 0 12780 14957 11429711 12377880 172855 222675 0 0 0 0 0 0 0 0 0 0 0 0 0 0 455514 499316 628369 721991 X 8733244 9535666 660430 534140 1407668 1586083 10801342 11655889 11429711 12377880 X 387001 498336 -30790 X false true X true false X 1808987 178415 143509 -12918 2143829 1343240 320744 158703 13700 1808987 1280972 81925 -12225 7432 1343240 1147865 57924 81183 6000 1280972 828213 223422 98230 2000 1147865 0.04930 0.74890 0.20180 false false 192225 117425 74800 186843 153452 33391 26242 23096 3146 111337 0 ACCRUED SEVERANCE 499316 499316 X 3202773 498336 498336 2704437 63697 313776 377473 3081910 2317436 2317436 63697 313776 377473 2694909 SCHEDULE D, PART X, LINE 2 The Center is exempt from Federal income taxes as it is a charitable organization under Section 501(c)(3) of the Internal Revenue Code. Additionally, the Center has nonprofit status in Italy and is not subject to any Italian income taxes. Accordingly, no provision for income taxes either in the U.S. or Italy has been recorded in the statements of activities and changes in net assets. Management has evaluated uncertain tax positions and determined there were no uncertain tax positions at the Center as of June 30, 2018 and 2017. The Center did not have any income tax related penalties or interest for the periods reports in these financial statements. SCHEDULE D, PART XI & XII, LINES 2D, 4B Scholarships of $313,776 are netted for financial statement purposes in accordance with accounting principles generally accepted in the United States. These expenses are shown as a reduction of revenue on the financial statement and have been shown as an expense in the Form 990. An adjustment is therefore shown on Part XII line 4b for revenue and Part XIII line 4b for expenses to reconcile from the audited financial statements to the form 990. Part V, Line 4 - Use of Endowment Funds Endowment funds have been established by donors and the managing committee for various purposes including scholarships and library enhancements. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE ORGANIZATION FOLLOWS THE POLICIES OF DUKE UNIVERSITY WITH REGARD TO ALL POLICIES OF ENROLLMENT, INCLUDING RACIALLY NONDISCRIMINATORY POLICIES. THESE ARE PUBLICIZED THROUGH ALL STUDENT SOLICITATIONS INCLUDING The Duke and Intercollegiate Center for Classical Studies WEBSITEs AND all PRINTED MATERIALS THAT ARE DISTRIBUTED. Europe (Including Iceland and Greenland) 1 12 Program Services EDUCATIONAL PROGRAM 2694909 1 12 1 12 2694909 2694909 SCHOLARSHIPS PAID Europe (Including Iceland and Greenland) 24 Offset fees 313776 Scholarships Fair value false false false false false false PART III-SUPPLEMENTAL INFORMATION TO PART I, ACTIVITIES OUTSIDE THE US THE ORGANIZATION OPERATED ONE LOCATION IN ITALY DURING THE CURRENT YEAR WHICH PROVIDED UNDERGRADUATE STUDENTS WITH EDUCATIONAL COLLEGE LEVEL PROGRAMS IN CLASSICAL STUDIES. THE PROGRAM ACTIVITES INCLUDED FALL AND SPRING SEMESTER PROGRAMS IN ROME, ITALY. THE scholarship CANDIDATES APPLY TO THE PROGRAM AND ARE SELECTED IN ACCORDANCE WITH THE CRITERIA DETERMINED BY THE MANAGING COMMITTEE. ALL EXPENDITURES ARE SUBJECT TO REVIEW AND APPROVAL BY THE MANAGING COMMITTTEE ON A REGULAR BASIS. Scholarships are only awarded to students attending the program. The scholarship is paid to the students or offset against tuition if payment has not been made to the school. The managing committee selects the scholarship candidates. Candidates must complete a financial need assessment form, signed by a financial aid officer from their home university that verifies eligibility and amount of need. A current FAFSA application must also be on file at their home university. X X X false false false false false false false false false Francesco Sgariglia Director Italian Program 164368 22550 186918 Rebuttable presumption THE managing committee HAS followed an EXECUTIVE COMPENSATION PHILOSOPHY WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE CENTER'S SENIOR MANAGEMENT, INCLUDING THE administrative director and professor in charge. A REVIEW OF THE "TOTAL COMPENSATION" FOR EACH INDIVIDUAL IS MADE, WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE CENTER IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE CENTER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING BUT NOT LIMITED TO THE Administrative director and professor in charge. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT organization WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION THE MEMBERS OF THE managing committee EACH ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE MEETING DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE managing committee AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT PERSONNEL. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE also REVIEWED ANNUALLY BY managing committee WITH ASSISTANCE FROM OTHER STAFF IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE CENTER. OTHER OBJECTIVE FACTORS INCLUDE SALARY DATA FOR COMPARABLE POSITIONS, PERSONNEL REVIEWS AND EVALUATIONS,. Form 990, Part III, Line 4a, Program service accomplishments FOUNDED IN 1965, ICCS PROVIDES THE PREMIER PROGRAM IN ROME FOR AMERICAN UNDERGRADUATES STUDYING ANCIENT HISTORY, ART HISTORY, ARCHAEOLOGY, GREEK, AND LATIN. OVER 100 TOP COLLEGES AND UNIVERSITIES, PUBLIC AND PRIVATE, FORM A CONSORTIUM THAT oversees ICCS. THOSE INSTITUTIONS, THROUGH FACULTY REPRESENTATIVES THEY APPOINT, ELECT FROM THEIR NUMBER A MANAGING COMMITTEE OF 5 FACULTY WHO SERVE FOR 5 YEARS EACH AS A GOVERNING BOARD. THIS BOARD ELECTS A CHAIR FOR A TERM OF 5 YEARS. THIS BOARD SERVES AS THE GOVERNORS OF THE TENNESSEE-BASED 501(C)(3) CORPORATION THAT ADMINISTERS THE ACADEMIC PROGRAM. THE MANAGING COMMITTEE IS ASSISTED IN ADMINISTRATIVE MATTERS WITH SERVICES CONTRACTUALLY RENDERED BY DUKE UNIVERSITY. THE MISSION OF THE ICCS IS TO BRING ACADEMICALLY MERITABLE STUDENTS INTO CONTACT WITH THE ROMAN AND GREEK ANTIQUITIES. IN ITS CURRENT QUARTERS IN ROME, THE ICCS CAN ADMIT AN IDEAL OF ABOUT 36 STUDENTS IN EACH SEMESTER. IN PURSUIT OF THIS ENROLLMENT NUMBER, MANY SCHOLARSHIPS ARE AWARDED ON THE BASIS OF DEMONSTRATED STUDENT NEED. ICCS has met 100% of student need as demonstrated by the FAFSA Form since the Spring 2017 semester. EACH SEMESTER AT ICCS ENTAILS FIFTEEN WEEKS OF INSTRUCTION, FOR WHICH ACADEMIC CREDIT IS GRANTED THROUGH DUKE UNIVERSITY. THE HEART OF THE PROGRAM OF STUDY, MANDATORY FOR ALL STUDENTS, IS A TWO-CREDIT ancient city course, which introduces the students to the physical setting and remains of classical culture. THIS COURSE IS CARRIED OUT THROUGH EXTENSIVE ON-SITE AND CLASSROOM INSTRUCTION. THE ON-SITE COMPONENT, AT ARCHAEOLOGICAL SITES AND MUSEUMS, INTEGRATES THE TOPOGRAPHY OF ANCIENT ROME WITH ITS SOCIAL HISTORY, LITERATURE, AND CULTURE. ANCIENT GREEK CULTURE IS ALSO EXTENSIVELY STUDIED THROUGH VISITS TO MAGNA GRAECIA AND SICILY. OTHER CLASSES OFFERED AT ICCS ARE INTERMEDIATE AND ADVANCED ANCIENT GREEK AND LATIN, AS WELL AS BEGINNING ITALIAN AND ART HISTORY OF THE RENAISSANCE AND BAROQUE PERIODS IN ROME. ICCS STUDENTS HAVE BEEN ELIGIBLE, ON A COMPETITIVE BASIS, TO PARTICIPATE IN A RESEARCH EXPERIENCE FOR UNDERGRADUATES IN THE ARCHAEOLOGICAL STUDY COLLECTION OF THE AMERICAN ACADEMY IN ROME SINCE 2011. THE SUZANNE DEAL BOOTH RESIDENCY PRoGRAM BRINGS A PROMINENT US PROFESSOR TO THE ICCS TO WORK WITH THE STUDENTS ONCE EACH ACADEMIC YEAR. PAST BOOTH RESIDENTS ARE: RICHARD TALBERT (UNC CHAPEL HILL), ERICH GRUEN (BERKELEY), SUSAN STEVENS (RANDOLPH COLLEGE), ANTHONY CORBEILL (UK LAWRENCE), JENNIFER TRIMBLE (STANFORD) and Judith Hallett (UMD College Park). THE 2017 BOOTH RESIDENT WILL BE Kathleen Coleman (Harvard University). PREDOCTORAL FELLOWS IN CLASSICAL FIELDS OF THE AMERICAN ACADEMY IN ROME ARE BROUGHT TO THE ICCS EACH YEAR TO MEET ICCS STUDENTS AND DELIVER A TALK ON THEIR RESEARCH IN THE ICCS-AAR CHARLES L. BABCOCK LECTURE SERIES. ICCS FACULTY CONSISTS OF AN ANDREW W. MELLON PROFESSOR IN CHARGE, TWO PROFESSORS AT THE ASSOCIATE OR ASSISTANT LEVEL, AND A RESIDENT INSTRUCTOR WHO IS A GRADUATE STUDENT. ALL ARE HIRED FOR THE SPECIAL EXPERTISE THEY CAN CONTRIBUTE TO THE PROGRAM, AND ALL ARE HIRED IN OPEN SEARCHES CARRIED OUT IN FULL COMPLIANCE WITH US ANTIDISCRIMINATION LAW. ICCS ALUMNI REGULARLY BECOME LEADERS IN ART, LITERATURE, MUSIC, BUSINESS, LAW, MEDICINE, AND ACADEMIA. FOR EXAMPLE, OVER 75 FELLOWS OF THE AMERICAN ACADEMY IN ROME HAVE BEEN ICCS STUDENTS, FACULTY MEMBERS, OR BOTH. Part VI, Section B, line 11b, review of the 990 The Form 990 was provided to all members of the managing committee for their review and approval prior to submission. Part VI, Section B, line 12c, Conflict of interest policy Disclosure of any conflicts of interest are made to supervisors and to the managing committee for review and resolution. Part VI, Section B, Line 15b, Compensation policy Salaries for all employees are determined annually by the managing committee. Salaries for the Professor in Charge and all instructional staff are set at competetive rates based on salaries paid for similar programs by other colleges and universities. Salaries for support staff are determined based on years of service and responsibilities assumed by the individual staff member. All salaries are approved during the annual budget process by the managing committee. Part vi, sECTION c, LINE 19, Governing documents ICCS WILL MAKE THEIR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS and form 990 ARE also MADE AVAILABLE ON GUIDESTAR.ORG. pART VI, SECTION A, LINE 3, MANAGEMENT COMPANY DUKE UNIVERSITY STUDY ABROAD OFFICE MANAGES THE APPLICATION, enrollment, grades, tuition and all other related ACTIVITIES for the students OF ICCS, IN EXCHANGE FOR AN ANNUAL MANAGEMENT FEE. Part XI, Reconciliation of Net Assets, 9 - other changes in net assets There was a currency loss of $(30,790) recorded due to the revaluation of accounts held in Euro during the year ended June 30, 2018. PART V, LINE 2B, FILING OF FEDERAL EMPLOYMENT RETURNS Salaries for the organization are paid in both Italy and the United States. Italian employees are paid in Italy and all tax filings are done with the Italian government as these employees are all Italian citizens, that work exclusively in italy. There are also professors working in Italy as visiting instructors that are paid a salary. These professors may be United States citizens or citizens of other countries. The professors may be paid directly by the organization through payroll reported on the W-2's and W-3's by the Center to the US Treasury or through a reimbursment for wages and benefits to their home institutions in the United States, who then are responsible for the wage reporting and payment of taxes for these employees. Part VII, Section A, Compensation of Officers The Professor in charge Jeremy Hartnett, was paid a salary of $100,000 that was reimbursed to Wabash College. Wabash College handled all of the payroll tax reporting functions for the contract employee of the center.