2013-03-13T14:49:39-05:00 2012-06-30 WithumSmithBrown PC 1 SPRING STREET NEW BRUNSWICK NJ 08901 990 2011-07-01 830406747 Intercollegiate Center for Classical Studies % KATHY AUGUSTA INTE 9196683481 c/o Duke University Study Abroad Pr 114 So Buchanan Blvd Bay 6 PO Bo Durham NC 277080057 Michael Maas 2013-03-11 true Catherine Bendall 7328281614 2011 2016-02-25 16:41:14Z Michael Maas 4037 Osby Drive Houston TX 77025 5206330 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 77910 1267276 2146773 2108552 199138 -21899 -239 0 2423582 3353929 139616 199499 0 0 927339 1065768 25000 0 30823 939715 915687 2031670 2180954 391912 1172975 6809936 8024687 418095 411640 6391841 7613047 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 1587190 199499 2108552 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 73 STUDENTS this ACADEMIC YEAR. 1587190 true true false false false false false false false true false false false true false true false true true false 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 false false X 0 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 KATHY AUGUSTA 9196683481 DUKE STUDY ABROAD 114 SO BUCHANAN DURHAM NC 27708 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 40.0 X 150904 0 18660 150904 0 18660 1 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 111696 1 1267276 51039 1267276 TUITION AND FEES 1768243 1768243 EARLY ARRIVAL AND GUEST FEES 278741 278741 CONSORTIUM MEMBERSHIP FEES 61568 61568 2108552 175334 175334 0 0 1655168 1852401 -197233 -197233 -197233 0 0 0 0 3353929 2108552 -21899 0 0 199499 199499 0 169564 169564 0 661932 568017 63915 30000 20734 13331 7403 46443 36027 10416 167095 99773 67322 0 7828 7828 19546 19546 0 0 35888 35888 140693 140693 0 20999 3241 16935 823 0 0 314573 314573 28761 16758 12003 0 0 0 0 36097 36097 6058 6058 STUDENT FIELD TRIPS 177455 177455 FOOD 104957 104957 LIBRARY EXPENSE 11404 11404 DUES AND SUBSCRIPTIONS 11546 11546 -118 -118 2180954 1587190 562941 30823 326985 297060 318235 571064 0 786627 1000 8593 0 0 0 0 0 0 0 0 0 0 321276 115249 166452 206027 5910227 6044502 0 0 0 0 0 0 87037 110814 6809936 8024687 128018 121131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 290077 290509 418095 411640 X 6391841 6456624 0 389513 0 766910 6391841 7613047 6809936 8024687 X 1172975 48231 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 145359 28841 128246 0 152815 111277 63675 0 23102 11227 14106 206027 0 ITALIAN SEVERANCE PAYABLE 290509 290509 3353929 2180954 1172975 -14152 64383 50231 1223206 3168773 -14152 64383 50231 3118542 35888 199499 235387 3353929 1945567 1945567 35888 199499 235387 2180954 Reconciliation of change in net assets from form 990 to audited statements Schedule D, Part XI, Line 8 There is a currency conversion gain of $64,383 that was recorded as revenue in the financial statements for the year ended June 30, 2012 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, 2012 and 2011. There are no open tax years prior to June 30, 2008. 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 $199,499 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 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 $64,383 that was included in revenue in the financial statements for the year ended June 30, 2012 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 11 Program Services EDUCATIONAL PROGRAM 2180954 1 11 1 11 2180954 2180954 SCHOLARSHIPS PAID Europe/Iceland/Greenland 29 199499 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 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 150904 0 0 0 0 0 9773 0 8887 0 169564 0 X 2 51039 FMV false true false 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 citizens of 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 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 individuals. 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, BILL PAY AND enrollment, grades, tuition and all other related aspects for the students FOR ICCS, IN EXCHANGE FOR A MANAGEMENT FEE.