2014-03-10T13:07:39-05:00 2013-06-30 WithumSmithBrown PC 1 SPRING STREET NEW BRUNSWICK NJ 08901 990 2012-07-01 830406747 Intercollegiate Center for Classical Studies % JUNE TOTH CPA INTE 7328159800 c/o ZBT CPA LLC 118 Westfield Ave Suite Clark NJ 07066 Michael Maas 9196683481 2014-02-26 true 7328281614 2012 2015-11-30 17:44:51Z X Michael Maas 4037 Osby Drive Houston TX 77025 4132700 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 7 6 0 1267276 138591 2108552 2154982 -21899 602975 0 0 3353929 2896548 199499 163410 0 0 1065768 1125249 0 0 43563 915687 978189 2180954 2266848 1172975 629700 8024687 8698226 411640 497590 7613047 8200636 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 1599063 163410 2154982 THE PROGAM PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY IN ROME TO STUDY ANCIENT HISTORY, ARCHAEOLOGY, GREEK AND LATIN LANGUAGE AND LITERATURE, Italian language and Renaissance and Baroque Italian Art. THERE ARE TWO SEMESTERS OF STUDY OFFERED ANNUALLY AND EACH SEMESTER ALLOWS ABOUT FIFTEEN WEEKS OF INSTRUCTION AND PROVIDES ONE FULL SEMESTER OF ACADEMIC CREDIT. THE PROGRAM IS AFFILIATED WITH DUKE UNIVERSITY AND DUKE PROVIDES AN OFFICIAL TRANSCRIPT OF WORK COMPLETED SATISFACTORILY. DURING THE CURRENT FISCAL YEAR THERE WERE APPROXIMATELY 36 STUDENTS THAT PARTICIPATED IN THE PROGRAM IN ROME EACH SEMESTER OR 71 STUDENTS this ACADEMIC YEAR. 1599063 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 true false false false false false false false false false false false true X 1 0 true 7 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 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 X JUNE TOTH CPA 7328159800 118 WESTFIELD AVENUE clark NJ 07066 Michael Maas 15.0 X X 0 0 MARY T BOATWRIGHT 1.0 X 0 0 JEREMY HARTNETT 1.0 X 0 0 GREGORY BUCHER 1.0 X 0 0 LAURA MCCLURE 1.0 X 0 0 SUSANN LUSNIA 1.0 X 0 0 FRANCESCO SGARIGLIA 50.0 X 153002 0 21099 Daniel Berman 40.0 X 130235 0 283237 0 21099 2 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 111516 1 138591 4298 138591 TUITION AND FEES 1791969 1791969 EARLY ARRIVAL,GUEST AND SUMMER HOUSING FEES 297823 297823 CONSORTIUM MEMBERSHIP FEES 65190 65190 2154982 179132 179132 0 0 0 0 0 1659995 1236152 423843 423843 423843 0 0 0 0 2896548 2154982 602975 0 0 163410 163410 0 174101 174101 0 742016 633415 66601 42000 22851 17163 5688 36404 28567 7837 149877 89333 60544 0 40956 40956 21251 21251 0 0 40098 40098 145386 6029 139357 625 625 27592 476 26178 938 0 0 341281 341281 27214 11710 15504 0 0 0 0 41202 41202 5650 5650 STUDENT FIELD TRIPS 155702 155702 FOOD 98450 98450 LIBRARY EXPENSE 6675 6675 DUES AND SUBSCRIPTIONS 8939 8939 17168 17168 2266848 1599063 624222 43563 297060 358225 571064 478229 786627 406855 8593 9175 0 0 0 0 0 0 0 0 0 0 340413 156451 206027 183962 6044502 7103632 0 0 0 0 0 0 110814 158148 8024687 8698226 121131 153358 0 0 0 0 0 0 0 0 0 0 0 0 0 0 290509 344232 411640 497590 X 6456624 7059359 389513 331989 766910 809288 7613047 8200636 8024687 8698226 X 629700 -40289 -1822 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 766910 42378 809288 766910 766910 0.02300 0.97700 155656 47484 123223 161655 136551 48944 23102 13618 11795 183962 0 ITALIAN SEVERANCE PAYABLE 344232 344232 X 2650929 -40289 -1822 -42111 2693040 40098 163410 203508 2896548 2063340 2063340 40098 163410 203508 2266848 Reconciliation of change in net assets from form 990 to audited statements Schedule D, Part XI, Line 9 There is a currency conversion loss of $1,822 that was recorded as an adjustment to revenue in the financial statements for the year ended June 30, 2013 that has been shown in the reconciliation of net income above. FIN 48 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, 2013 and 2012. There are no open tax years prior to June 30, 2010. In addition, the Center did not have any income tax related penalties or interest for the periods reports in these financial statements. Reconcilation of revenue and expenses Schedule D, Part XII line 2d and 4b; Part XIII line 4b Scholarships of $163,410 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 loss of $1,822 that was included as an adjustment to revenue in the financial statements for the year ended June 30, 2013 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. true true true true true true true false false false false false false false false false false true racial nondiscriminatory policy 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 14 Program Services EDUCATIONAL PROGRAM 2266848 1 14 1 14 2266848 2266848 SCHOLARSHIPS PAID Europe (Including Iceland and Greenland) 22 163410 Tuition Assistance Fair value false false false false false false ACTIVITES OUTSIDE THE US Part III - SUPPLEMENTAL INFORMATION TO PART I, ACTIVITIES PER REGION 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 153002 0 0 0 0 0 9473 0 11626 0 174101 0 francesco sgariglia officer 22046 rental of apartment false rental of faculty housing apartment Part IV, business transactions involving interested persons there was a lease entered into for property owned by one of the officers of the corporation that is used for faculty housing. the rental paid is a fair market rental. Salaries PAGE 5, PART V, 1A - 1B, 2A - 2B Salaries for the organization are paid in 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. 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. Review of 990 PAGE 6, PART VI, 10. The Form 990 was provided to all members of the managing committee for their review and approval prior to submission. Conflict of interest policy Page 6, Section B, Line 12 C Disclosure of any conflicts of interest are made to supervisors and to the managing committee for review and resolution. Compensation policy Page 6, Section B, Line 15 B 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. Governing documents Page 6, Section C, 19 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. management company PART VI, SECTION A, LINE 3 THE DAY TO DAY MANAGEMENT OF THE OPERATIONS IN THE US ARE MANAGED BY DUKE UNIVERSITY study abroad office. DUKE MANAGES THE APPLICATION, enrollment, grades, tuition and all other related aspects for the students FOR ICCS, IN EXCHANGE FOR A MANAGEMENT FEE.