2016-02-10T14:43:48-06:00 2015-06-30 WithumSmithBrown PC 1 SPRING STREET NEW BRUNSWICK NJ 08901 990 2014-07-01 830406747 Intercollegiate Center for Classical Studies % JUNE TOTH CPA INTE 7328159800 Fidelis-216 Centerview Dr Ste 317 Brentwood TN 37027 gregory bucher CHAIR 7328159800 2016-02-08 true Catherine Bendall P00521196 7328281614 2014 2016-04-25 22:37:26Z Gregory Bucher 3616 Lincoln Blvd Omaha NE 68131 5029078 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 6 0 681175 97635 2154223 2213844 395089 553026 0 11365 3230487 2875870 200083 233950 0 0 1269157 1090120 0 0 53829 1175284 1027330 2644524 2351400 585963 524470 10225083 10732620 733513 854273 9491570 9878347 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 1641507 233950 2213844 See full program description in Schedule O. 1641507 true true false false false false false false false true true false false false true true true false true true false false true false true false false false false true false false false false false false false false true false false false false false false false false false X 0 0 true 6 true false true IT false false false false 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 OK OR PA RI SC TN UT VA WA WV X JUNE TOTH CPA 7328159800 118 WESTFIELD AVENUE clark NJ 07066 Michael Maas chair 15.0 0.0 X X 0 0 0 MARY T BOATWRIGHT BOARD MEMBER 1.0 0.0 X 0 0 0 JEREMY HARTNETT BOARD MEMBER 1.0 0.0 X 0 0 0 GREGORY BUCHER BOARD MEMBER 1.0 0.0 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 Francesco Sgariglia Director Italian Program 50.0 0.0 X 161392 0 9377 161392 0 9377 1 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 116000 1 97635 5114 97635 TUITION AND FEES 1945045 1945045 EARLY ARRIVAL,GUEST AND SUMMER HOUSING FEES 200049 200049 CONSORTIUM MEMBERSHIP FEES 68750 68750 2213844 338758 338758 0 0 0 0 0 2284279 2070011 214268 214268 214268 94562 83197 11365 0 0 0 2875870 2213844 553026 X 0 0 233950 233950 0 170769 170769 0 684196 574953 64689 44554 17278 11648 5630 92382 24871 67511 125495 125495 0 0 20499 20499 25700 25700 0 0 58246 58246 142577 142577 5822 5822 42710 42257 453 0 0 332890 332890 47015 19655 27360 0 3000 3000 0 0 40592 40592 6364 6364 STUDENT FIELD TRIPS 154863 154863 FOOD 81909 81909 LIBRARY EXPENSE 34137 34137 DUES AND SUBSCRIPTIONS 3015 3015 27991 180 27811 2351400 1641507 656064 53829 X 77670 636638 788046 472904 253265 51515 24125 17610 0 0 0 0 0 0 0 0 0 32084 397821 237896 165551 159925 8892596 9292549 0 0 0 0 0 0 23830 69395 10225083 10732620 326294 157175 0 0 0 0 0 0 0 0 0 0 0 329700 0 0 407219 367398 733513 854273 X 7752021 8138778 792474 734570 947075 1004999 9491570 9878347 10225083 10732620 X 524470 -225450 87757 X false true X 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 0.08000 0.78000 0.14000 false false 173243 63050 110193 198336 157572 40764 26242 17274 8968 159925 0 ITALIAN SEVERANCE PAYABLE 367398 367398 X 2445981 -225450 87757 -137693 2583674 58246 233950 292196 2875870 2059204 2059204 58246 233950 292196 2351400 schedule d, part xi, line 2D There is a currency conversion gain of $87,757 that was recorded 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. 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, 2015 and 2014. There are no open tax years prior to June 30, 2012. 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 $233,950 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. true Europe (Including Iceland and Greenland) 1 9 Program Services EDUCATIONAL PROGRAM 2351400 1 9 1 9 2351400 2351400 SCHOLARSHIPS PAID Europe (Including Iceland and Greenland) 29 233950 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 false AL AK AZ AR CO CT IL KS LA ME MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI 50th ANNIVERSAR 94562 94562 83197 0 0 0 94562 94562 83197 83197 11365 X X X false false false false false false false false false Francesco Sgariglia Director Italian Program 150401 0 0 0 10991 0 0 0 0 0 161392 0 0 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 50 5114 FMV false true false Form 990, Part III, Line 4a, Program service accomplishments NOW IN ITS 51st YEAR, ICCS PROVIDES THE PREMIER PROGRAM IN ROME FOR AMERICAN UNDERGRADUATES STUDYING ANCIENT HISTORY, ART HISTORY, ARCHAEOLOGY, GREEK, AND LATIN. OVER 75 FELLOWS OF THE AMERICAN ACADEMY IN ROME HAIL FROM ICCS AS STUDENTS, FACULTY MEMBERS, OR BOTH. WORLD LEADERS IN ART, LITERATURE, MUSIC, BUSINESS, LAW, MEDICINE, AND ACADEMIA STUDIED AT ICCS. WITH AN ENDOWMENT OF OVER $9.5 MILLION, ICCS OFFERS GENEROUS NEED-BASED SCHOLARSHIPS. A CONSORTIUM OF OVER 100 COLLEGES AND UNIVERSITIES, ICCS MEMBER INSTITUTIONS INCLUDE THE IVY LEAGUE, MAJOR PUBLIC AND PRIVATE UNIVERSITIES, AND OUTSTANDING LIBERAL ARTS COLLEGES. ICCS ENROLLS APPROXIMATELY 36 STUDENTS EACH SEMESTER. TWO SEMESTERS OF STUDY ARE OFFERED ANNUALLY. EACH SEMESTER ALLOWS FIFTEEN WEEKS OF INSTRUCTION AND PROVIDES ONE SEMESTER OF ACADEMIC CREDIT. THE PROGRAM OF STUDY IS BASED ON A COMPREHENSIVE COURSE, THE ANCIENT CITY, WHICH INTEGRATES THE TOPOGRAPHY OF ANCIENT ROME WITH ITS SOCIAL HISTORY, LITERATURE, AND CULTURE. BECAUSE OF ITS INTENSITY AND REQUIREMENT OF TIME, THIS COURSE IS THE EQUIVALENT OF TWO SEMESTER COURSES. THE PROGRAM INCLUDES MANY VISITS TO ARCHAEOLOGICAL SITES AND MUSEUMS, BOTH IN ROME AND ITS VICINITY (E.G. OSTIA, COSA, AND HADRIAN'S VILLA AT TIVOLI) AND TWO LONGER FIELD TRIPS, ONE TO THE BAY OF NAPLES (POMPEII, HERCULANEUM, CUMAE) AND THE OTHER TO THE TEMPLES, VILLAS, AND MUSEUMS OF SICILY. THE STUDY OF ANCIENT LANGUAGES IS ALSO A CENTRAL PART OF THE CURRICULUM. STUDENTS MUST TAKE COURSES IN EITHER (OR BOTH) GREEK OR LATIN AT THE INTERMEDIATE OR ADVANCED LEVELS. IN ADDITION, COURSES ARE OFFERED IN THE ITALIAN LANGUAGE AT THE INTRODUCTORY LEVEL, AND IN RENAISSANCE AND BAROQUE ART. 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 $(37,334) recorded due to the revaluation of accounts held in Euro during the year ended June 30, 2014. 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.