AMERICAN RESEARCH INSTITUTE IN TURKEY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN RESEARCH INSTITUTE IN TURKEY INC (EIN 13-6171220)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-11-20
IRS object ID
202523249349301202
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-20T14:13:10-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN222212404PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARATZ & ASSOCIATES PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14B EVES DR STE 100AddressLine1Txt
CityMARLTONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08053ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN136171220EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN RESEARCH INSTITUTE INBusinessNameLine1Txt
Business Name Line2TURKEYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2158983474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O UPA MUSEUM 3260 SOUTH STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP191046324ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR NANCY W LEINWANDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2158983474PhoneNum
Signature2025-11-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN M GREEN CPAPreparerPersonNm
PTINP00100526PTIN
Phone8569855688PhoneNum
Preparation2025-11-20PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerDR NANCY W LEINWANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O UPA MUSEUM 3260 SOUTH STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP191046324ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,040,493GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCCAT.SAS.UPENN.EDU/ARIT/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1964FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$992,357PYContributionsGrantsAmt
CY Contributions Grants$841,485CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$71,928PYInvestmentIncomeAmt
CY Investment Income$104,809CYInvestmentIncomeAmt
PY Other Revenue$587PYOtherRevenueAmt
CY Other Revenue$7,632CYOtherRevenueAmt
PY Total Revenue$1,064,872PYTotalRevenueAmt
CY Total Revenue$953,926CYTotalRevenueAmt
PY Grants And Similar Paid$728,270PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$649,867CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$289,860PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$286,149CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,366CYTotalFundraisingExpenseAmt
PY Other Expenses$82,195PYOtherExpensesAmt
CY Other Expenses$84,247CYOtherExpensesAmt
PY Total Expenses$1,100,325PYTotalExpensesAmt
CY Total Expenses$1,020,263CYTotalExpensesAmt
PY Revenues Less Expenses-$35,453PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$66,337CYRevenuesLessExpensesAmt
Total Assets BOY$2,688,343TotalAssetsBOYAmt
Total Assets EOY$2,833,090TotalAssetsEOYAmt
Total Liabilities BOY$468,911TotalLiabilitiesBOYAmt
Total Liabilities EOY$557,694TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,219,432NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,275,396NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$906,222ExpenseAmt
Grant$649,867GrantAmt
Revenue$841,485RevenueAmt
DescSCHOLARLY RESEARCH IN TURKEY AND INTENSIVE SUMMER PROGRAMS OF TURKISH LANGUAGE STUDIES IN TURKEY.Desc
Total Program Service Expenses$906,222TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (true)MoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (true)ForeignFinancialAccountInd
Foreign CountryTUForeignCountryCd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNANCY W LEINWANDPersonNm
Phone2158983474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13260 SOUTH STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP191046324ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LINDA DARLING
PRESIDENT12.00Yes (X)Yes (X)$0$0$0
JAMES OSBORNE
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
JOHN CURRY
TREASURER4.00Yes (X)Yes (X)$0$0$0
NIKOLAY ANTOV
SECRETARY1.00Yes (X)Yes (X)$0$0$0
NICHOLAS CAHILL
DIRECTOR0.50Yes (X)$0$0$0
GOTFRIED HAGEN
DIRECTOR0.50Yes (X)$0$0$0
MICHAEL HOFF
DIRECTOR0.50Yes (X)$0$0$0
LEE ULLMANN
DIRECTOR0.50Yes (X)$0$0$0
CAROLE WOODALL
DIRECTOR0.50Yes (X)$0$0$0
SCOTT BRANTING
DIRECTOR0.50Yes (X)$0$0$0
BIROL YESILADA
DIRECTOR0.50Yes (X)$0$0$0
BAHADIR YILDIRIM
DIRECTOR0.50Yes (X)$0$0$0
ZEYNEP SIMAVI
OVERSEAS DIR35.00Yes (X)$50,910$0$5,354
DR ELIF DENEL
OVERSEAS DIR35.00Yes (X)$72,315$0$7,295
DR NANCY W LEINWAND
EXECUTIVE DI35.00Yes (X)$96,495$0$13,447
FieldValueIRS element (for citing)
Total Reportable Comp From Org$219,720TotalReportableCompFromOrgAmt
Total Other Compensation$26,096TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$50,750MembershipDuesAmt
Government Grants$511,855GovernmentGrantsAmt
All Other Contributions$278,880AllOtherContributionsAmt
Noncash Contributions$2,030NoncashContributionsAmt
Total Contributions$841,485TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$67,376TotalRevenueColumnAmt
Exclusion$67,376ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$124,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$86,567SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$37,433SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,433TotalRevenueColumnAmt
Related Or Exempt Func Income$37,433RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Total Revenue Column$7,632TotalRevenueColumnAmt
Related Or Exempt Func Income$7,632RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$7,632OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$953,926TotalRevenueColumnAmt
Related Or Exempt Func Income$45,065RelatedOrExemptFuncIncomeAmt
Exclusion$67,376ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$150,004TotalAmt
Program Services$150,004ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$499,863TotalAmt
Program Services$499,863ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$250,991TotalAmt
Program Services$190,754ProgramServicesAmt
Management And General$57,727ManagementAndGeneralAmt
Fundraising$2,510FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$15,794TotalAmt
Program Services$12,003ProgramServicesAmt
Management And General$3,633ManagementAndGeneralAmt
Fundraising$158FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$19,364TotalAmt
Program Services$14,717ProgramServicesAmt
Management And General$4,453ManagementAndGeneralAmt
Fundraising$194FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,600TotalAmt
Management And General$6,600ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,000TotalAmt
Management And General$19,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Management And General$1,800ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,956TotalAmt
Program Services$15,576ProgramServicesAmt
Management And General$6,876ManagementAndGeneralAmt
Fundraising$2,504FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,184TotalAmt
Management And General$1,184ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,229TotalAmt
Program Services$11,906ProgramServicesAmt
Management And General$1,323ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,248TotalAmt
Program Services$11,399ProgramServicesAmt
Management And General$2,849ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES AND SUBSCRIPTIONSDesc
Total$3,230TotalAmt
Management And General$3,230ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,020,263TotalAmt
Program Services$906,222ProgramServicesAmt
Management And General$108,675ManagementAndGeneralAmt
Fundraising$5,366FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$149,788BOYAmt
EOY$128,255EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$70,951BOYAmt
EOY$1,450EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$167,852BOYAmt
EOY$304,428EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$2,300EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$833,964LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$784,428LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$55,242BOYAmt
EOY$49,536EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,244,510BOYAmt
EOY$2,347,121EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,688,343BOYAmt
EOY$2,833,090EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$308,087BOYAmt
EOY$267,516EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$160,824BOYAmt
EOY$290,178EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$468,911BOYAmt
EOY$557,694EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,376,201BOYAmt
EOY-$1,548,976EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,595,633BOYAmt
EOY$3,824,372EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,219,432BOYAmt
EOY$2,275,396EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,688,343BOYAmt
EOY$2,833,090EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$66,337ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$122,301NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$652,075CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,043,661CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$983,589CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$992,357CurrentTaxYearMinus1YearAmt
Current Tax Year$841,485CurrentTaxYearAmt
Total$4,513,167TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$652,075CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,043,661CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$983,589CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$992,357CurrentTaxYearMinus1YearAmt
Current Tax Year$841,485CurrentTaxYearAmt
Total$4,513,167TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,068,910SubstantialContributorsTotAmt
Public Support Total170$3,444,257PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,626CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$57,098CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$56,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,067CurrentTaxYearMinus1YearAmt
Current Tax Year$67,376CurrentTaxYearAmt
Total$291,320TotalAmt
FieldValueIRS element (for citing)
Total Support$4,804,487TotalSupportAmt
Gross Receipts Rltd Activities$62,102GrossReceiptsRltdActivitiesAmt
Public Support CY1700.71690PublicSupportCY170Pct
Public Support PY1700.84390PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,530,822BeginningYearBalanceAmt
Investment Earnings Or Losses$227,110InvestmentEarningsOrLossesAmt
End Year Balance$3,757,932EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,367,136BeginningYearBalanceAmt
Contributions$17,528ContributionsAmt
Investment Earnings Or Losses$146,158InvestmentEarningsOrLossesAmt
End Year Balance$3,530,822EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,695,731BeginningYearBalanceAmt
Contributions$39,746ContributionsAmt
Investment Earnings Or Losses-$368,341InvestmentEarningsOrLossesAmt
End Year Balance$3,367,136EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,269,254BeginningYearBalanceAmt
Contributions$80,725ContributionsAmt
Investment Earnings Or Losses$345,752InvestmentEarningsOrLossesAmt
End Year Balance$3,695,731EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,123,964BeginningYearBalanceAmt
Contributions$8,225ContributionsAmt
Investment Earnings Or Losses$137,065InvestmentEarningsOrLossesAmt
End Year Balance$3,269,254EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.20180BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.79820PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$833,964OtherCostOrOtherBasisAmt
Depreciation$784,428DepreciationAmt
Book Value$49,536BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$49,536TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
VANG TOTAL STOCK MKT IDX ADM$791,632F
VANG TOT BOND MARKET INDEX ADM$741,328F
VANG INT-TERM INV GR ADM$346,215F
VANG TOT INTL STOCK IDX ADM$235,465F
VANG SHORT-TERM INV GR ADM$232,481F
FieldValueIRS element (for citing)
Total Book Value Securities$2,347,121TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,116,427TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$122,301NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$40,200DonatedServicesAndUseFcltsAmt
Revenue Not Reported$162,501RevenueNotReportedAmt
Revenue Subtotal$953,926RevenueSubtotalAmt
Total Revenue Per Form990$953,926TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,060,463TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$40,200DonatedServicesUseFcltsAmt
Expenses Not Reported$40,200ExpensesNotReportedAmt
Expenses Subtotal$1,020,263ExpensesSubtotalAmt
Total Expenses Per Form990$1,020,263TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 2, PART V, LINE 4THE BOARD INTENDS TO HOLD FUNDS INVESTED IN THE ENDOWMENT AND USE THE INCOME GENERATED BY THOSE FUNDS TO FINANCE THE ANKARA AND ISTANBUL, TURKEY LIBRARY OPERATIONS.
SCHEDULE D, PAGE 3, PART XTHE INSTITUTE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C) (3) AND APPLIC.ABLE STATE TAX STATUTES. THE INSTITUTE ACCOUNTS FOR INCOME TAXES USING THE ASSETS AND LIABILITY METHOD. UNDER THIS METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO THE ESTIMATED TAX BENEFIT OF NET OPERATING LOSS CARRY FORWARDS AND DIFFERENCES BETWEEN THE FINANCIAL CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASIS. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE INSTITUTE M?Y RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THPN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE INSTITUTE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THPN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEARS ENDED JUNE 30, 2024 AND 2023. THE INSTITUTE FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION. THE INSTITUTE IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEUROPERegionTxt
Offices2OfficesCnt
Employee10EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedLIBRARY AND RESEARCHSpecificServicesProvidedTxt
Region Total Expenditures$499,863RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices2SubtotalOfficesCnt
Subtotal Employees10SubtotalEmployeesCnt
Total Office2TotalOfficeCnt
Total Employee10TotalEmployeeCnt
Subtotal Spent$499,863SubtotalSpentAmt
Total Spent$499,863TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

FieldValueIRS element (for citing)
Type Of AssistanceFELLOWSHIPS, OTHER LIVINGTypeOfAssistanceTxt
RegionEUROPERegionTxt
Recipient38RecipientCnt
Cash Grant$499,863CashGrantAmt
Manner Of Cash DisbursementELECTRONIC FUNDMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE F, PAGE 1, PART I, LINE 2ARIT USES GRANT FUNDS TO SUPPORT OPERATIONS IN ISTANBUL AND ANKARA. THOSE FUNDS ARE PAID DIRECTLY TO VENDORS AND TO THE CENTER DIRECTORS UPON REQUEST FOR EXPENSES PAID THROUGH THE CENTER. THE OVERSEAS DIRECTORS PROVIDE MONTHLY REPORTS THAT SHOW THEIR USE OF THE FUNDS. IN THE U.S., OVERSEAS DATA IS ENTERED IN THE OVERALL ACCOUNTS AND CLASSIFIED TO THE SPECIFIC GRANTS AS ALLOCATED IN THE GRANT BUDGETS NEGOTIATED WITH THE FUNDING AGENCIES. ARIT PAYS FELLOWSHIPS TO INDIVIDUAL SCHOLARS TO CARRY OUT THEIR RESEARCH ACCORDING TO THEIR APPROVED GRANT PROPOSALS. MOST SCHOLARS WORK INDEPENDENTLY AND MAY CARRY OUT THEIR WORK AT THE CENTERS IN ISTANBUL AND ANKARA OR IN ANOTHER LOCATION IN TURKEY. THE U.S. OFFICE COMMUNICATES WITH THE OVERSEAS CENTERS CONCERNING RESEARCHER SCHEDULES. ARIT REQUESTS THAT SCHOLARS VISIT ONE OF THE ARIT CENTERS TO CONFIRM THEIR ARRIVAL TO BEGIN WORK IN TURKEY. ARIT REQUIRES THAT SCHOLARS FILE A REPORT THAT DOCUMENTS THE COURSE OF THEIR RESEARCH TENURE AND ACCOUNTS FOR THE MONEY SPENT. ARIT REQUESTS THAT SCHOLARS PROVIDE THE ARIT CENTER LIBRARIES WITH COPIES OF ANY PUBLICATIONS THAT RESULT FROM FELLOWSHIP FUNDING AND TO REPORT ON ANY ACTIVITIES THAT RESULT FROM GRANT FUNDED RESEARCH. ARIT U.S. OFFICE CONTINUES TO COLLECT INFORMATION ABOUT THE FORMER FELLOWS PUBLICATIONS AND ACTIVITIES THAT ARE RELATED TO THEIR ARIT FELLOWSHIP SUPPORT. LANGUAGE PROGRAM PAYMENTS ARE MADE TO PARTNER PROGRAMS IN TURKEY AND STIPENDS ARE PAID DIRECTLY TO PARTICIPANTS. LANGUAGE PARTICIPANTS DEMONSTRATE THE LANGUAGE SKILLS THEY ACQUIRE THROUGH TESTING. THE PROGRAM IS SUPERVISED BY THE U.S. DIRECTOR AND EVALUATED ANNUALLY BY AN OUTSIDE EVALUATOR WHO PREPARES A REPORT.
SCHEDULE F, PAGE 1, PART I, LINE 3EUROPE 499,863 0

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFELLOWSHIPS, LIVING EXPENGrantTypeTxt
Recipient4RecipientCnt
Cash Grant$150,004CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE GRANTS ARE MONITORED BY THE EXECUTIVE DIRECTOR THROUGH REVIEW OF GRANT AGREEMENTS AND KNOWLEDGE OF THE REQUIREMENTS AND RESTRICTIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, ITEM BADJUSTMENTS WERE MADE TO THE AUDITED FINANCIAL STATEMENTS SUBSEQUENT TO THE FILING OF THE ORIGINAL RETURN. THIS RETURN WAS CORRECTED TO REFLECT THOSE ADJUSTMENTS.
FORM 990 - ORGANIZATION'S MISSIONARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT.
FORM 990, PART V, LINE 4BTURKEY
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD OF DIRECTORS ARE PROVIDED WITH A DRAFT COPY OF THE FEDERAL FORM 990 FOR REVIEW AND APPROVAL BEFORE BEING FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12COFFICERS, DIRECTORS, AND EMPLOYEES ARE ENCOURAGED THROUGH AN OPEN DOOR POLICY TO REVEAL ANY POTENTIAL CONFLICTS OF INTEREST AND MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE DIRECTORS CONTRACT IS RENEWED AT THE REQUEST OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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