2017-03-08T10:35:08-06:00 2016-06-30 WithumSmithBrown PC 1 SPRING STREET NEW BRUNSWICK NJ 08901 990 2015-07-01 830406747 Intercollegiate Center for Classical Studies % MICHAEL CRITELLI CPA INTE 7328159800 Fidelis-216 Centerview Dr Ste 317 Brentwood TN 37027 GREGORY BUCHER chair 4025333198 2017-02-20 true Catherine Bendall P00521196 7328281614 2015 2021-01-29 14:40:06Z Gregory Bucher 851 N Glebe Road 104 Arlington VA 22203 4564486 false X www.studyabroad.duke.edu/home/programs/iccs X 2004 TN THE ORGANIZATION PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ABROAD WITH PROGRAMS IN CLASSICAL STUDIES. 6 6 6 0 97635 110499 2213844 1995928 553026 335955 11365 0 2875870 2442382 233950 235100 0 0 1090120 1153215 0 0 72989 1027330 959148 2351400 2347463 524470 94919 10732620 10951947 854273 1363692 9878347 9588255 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 1632874 235100 1926478 See full program description in Schedule O. 1632874 true true false false false false false false false true true false false false true false true false true true true false true false false false false false false true false false false false false false false false true false false false false false false false false true X 1 0 true 6 true false true IT false false false true true false false false false X 6 6 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 OR RI SC TN UT VA WA WV X MICHAEL CRITELLI CPA 9082565045 726 ROUTE 202 SOUTH bridgewater NJ 08807 Gregory Bucher chair 5.0 0.0 X X 0 0 0 Peter Bing BOARD MEMBER 1.0 0.0 X 0 0 0 Phil Stinson BOARD MEMBER 1.0 0.0 X 0 0 0 richard Fletcher board member 1.0 0.0 X 0 0 0 Susan R Stevens BOARD MEMBER 1.0 0.0 X 0 0 0 Mary T Boatwright BOARD MEMBER 1.0 0.0 X 0 0 0 Francesco Sgariglia Director Italian Program 50.0 0.0 X 152030 0 23917 152030 0 23917 1 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 116000 1 X 110499 55096 110499 TUITION AND FEES 1791224 1791224 EARLY ARRIVAL,GUEST AND SUMMER HOUSING FEES 135254 135254 CONSORTIUM MEMBERSHIP FEES 69450 69450 1995928 184483 184483 0 0 0 0 0 2273576 2122104 151472 151472 151472 0 0 0 0 2442382 1995928 335955 X 0 0 235100 235100 0 175947 175947 0 755309 641436 64319 49554 16806 15723 1083 45957 41748 4209 159196 94076 65120 0 37083 37083 32010 32010 0 0 55007 55007 145258 145258 2340 2340 34065 15566 18499 0 0 336271 336271 44651 17887 26764 0 0 6792 6792 0 37398 37398 10173 10173 STUDENT FIELD TRIPS 128980 128980 FOOD 66860 66860 LIBRARY EXPENSE 7222 7222 DUES AND SUBSCRIPTIONS 830 830 14208 11612 2596 2347463 1632874 641600 72989 X 636638 339288 472904 1196450 51515 39115 17610 26205 0 0 0 0 0 0 0 0 32084 0 412071 275294 159925 136777 9292549 9169569 0 0 0 0 0 0 69395 44543 10732620 10951947 157175 289222 0 0 0 0 0 0 0 0 0 0 329700 659400 0 0 367398 415070 854273 1363692 X 8138778 7979075 734570 522256 1004999 1086924 9878347 9588255 10732620 10951947 X 94919 -369923 -15088 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1147865 57924 81307 2000 1285096 828213 223422 98230 2000 1147865 766910 61303 828213 0 766910 766910 173243 97700 92868 212586 193393 36641 26241 21598 7268 136777 0 ITALIAN SEVERANCE PAYABLE 415070 415070 X 1782352 -369923 -369923 2152275 55007 235100 290107 2442382 2057356 2057356 55007 235100 290107 2347463 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, 2016 and 2015. In addition, 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 $235,100 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. There is a conversion gain of $87,757 that was included as an adjustment to revenue in the financial statements for the year ended June 30, 2015 that has been shown in the reconciliation of net income above and has therefore been included in Part XII, line 2d as a reduction of revenue in the reconciliation of revenue from the audited finanical 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 13 Program Services EDUCATIONAL PROGRAM 2232708 1 13 1 13 2232708 2232708 SCHOLARSHIPS PAID Europe (Including Iceland and Greenland) 30 235100 Tuition Assistance 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 152030 0 0 0 0 0 10463 0 13454 0 175947 0 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,. X 1 25096 FMV X Pledge receivables 1 20000 Fair Value false true false 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 OWNS 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. IN THE MOST RECENT SEMESTER, SPRING 2017, 100% OF STUDENT NEED WAS MET. 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 COMPREHENSIVE COURSE, THE ANCIENT CITY. 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 PRGRAM 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), AND JENNIFER TRIMBLE (STANFORD). THE 2017 BOOTH RESIDENT WILL BE JUDITH HALLETT (UM COLLEGE PARK). 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 $(15,088) recorded due to the revaluation of accounts held in Euro during the year ended June 30, 2016. 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.