2011-12-08T12:17:50-05:00 2011-06-30 WithumSmithBrown PC 1 SPRING STREET NEW BRUNSWICK NJ 08901 990 2010-07-01 830406747 Intercollegiate Center for Classical Studies INTE 9196683481 c/o Duke University Study Abroad Pr 114 So Buchanan Blvd Bay 6 PO Bo Durham NC 277080057 MICHAEL MAAS 2011-12-06 true Joyce Mayeresky 7328281614 2010 2016-02-24 21:20:13Z Michael Maas 4037 Osby Drive Houston TX 77025 3173617 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 10 6 0 78695 77910 2302547 2146773 204368 199138 19043 -239 2604653 2423582 142169 139616 0 0 941316 927339 28000 25000 43014 1235567 939715 2347052 2031670 257601 391912 5805141 6809936 389707 418095 5415434 6391841 X INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ANCIENT HISTORY, ARCHAEOLOGY, GREEK AND LATIN LITERATURE, ITALIAN LANGUAGE AND ANCIENT ART IN ROME, ITALY. false true 1397457 139616 2146773 THE PROGAM PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY IN ROME TO STUDY ANCIENT HISTORY, ARCHAEOLOGY, GREEK AND LATIN LANGUAGE AND LITERATURE, Italian language and Medieval 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 72 STUDENTS PER ACADEMIC YEAR. 1397457 true true false false false false false false false true false false false true true true false true true true false true true false false false false false true false false false false false false false false true false false false false false false false false false true X 1 0 true 10 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 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 0 MARY T BOATWRIGHT 1.0 X 0 0 0 JEREMY HARTNETT 1.0 X 0 0 0 CATHY KEANE 1.0 X 0 0 0 LAURA MCCLURE 1.0 X 0 0 0 SUSANN LUSNIA 1.0 X 0 0 0 FRANCESCO SGARIGLIA 40.0 X 157528 0 0 157528 0 0 1 false true false DUKE UNIVERSITY 2016 CAMPUS DRIVE PO BOX 90057 DURHAM NC 27708 Administrative 107400 1 2149 75761 54329 77910 TUITION AND FEES 1716245 1716245 EARLY ARRIVAL AND GUEST FEES 373948 373948 CONSORTIUM MEMBERSHIP FEES 56580 56580 2146773 145678 145678 0 0 796750 743290 53460 53460 53460 6506 2149 6745 -239 -239 0 0 0 2423582 2146773 198899 0 0 139616 139616 0 177300 177300 0 542416 475210 67206 15139 11194 3945 33832 16966 16866 158652 92981 65671 107400 107400 39827 39827 15000 15000 0 25000 25000 31740 31740 33145 3617 29528 14361 14361 41534 29476 11165 893 2760 2760 0 310890 310890 38599 22039 16560 0 0 0 0 28856 28856 4883 4883 STUDENT FIELD TRIPS 147454 147454 FOOD 102217 102217 LIBRARY EXPENSE 12058 12058 DUES AND SUBSCRIPTIONS 11809 11809 MISCELLANEOUS 1644 1644 -4462 -4462 2031670 1397457 591199 43014 331748 326985 459725 318235 11786 1000 245604 79152 88250 166452 4911715 5910227 1917 87037 5805141 6809936 54746 128018 334961 290077 389707 418095 X 5415434 6391841 5415434 6391841 5805141 6809936 X 391912 584495 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 89228 5384 83844 134869 67003 67866 21507 6765 14742 166452 0 SEVERANCE PAYABLE 290077 290077 2423582 2031670 391912 645435 -62940 582495 974407 2841466 645435 645435 2196031 31740 195811 227551 2423582 1867059 6745 6745 1860314 31740 139616 171356 2031670 Reconciliation of audited financials Schedule D, Part XII & XIII, Line 4b Scholarships of $139,616 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. There is a conversion loss of $62,940 that was netted against revenue in the financial statements for the year ended June 30, 2011 that has been shown in the reconciliation of net income above. Additionally, there are fundraising expenses that are shown gross in the financial statements of $6,745 that are netted against the fundraising revenue in the Form 990. 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, 2011 and 2010. There are no open tax years prior to June 30, 2007. In addition, the Center did not have any income tax related penalties or interest for the periods reports in these financial statements. 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 WEBSITE AND PRINTED MATERIALS THAT ARE DISTRIBUTED. true Europe (Including Iceland and Greenland) 1 13 Program Services EDUCATIONAL PROGRAM 2031670 1 13 1 13 2031670 2031670 SCHOLARSHIPS PAID Europe/Iceland/Greenland 27 139616 Wire false false false false false false ACTIVITES OUTSIDE THE US PART IV - 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 MANAGEMENT COMMITTEE. ALL EXPENDITURES ARE SUBJECT TO REVIEW AND APPROVAL BY THE MANAGEMENT COMMITTTEE ON A REGULAR BASIS. X X X true Cathy Buchanan Campaign false 25000 25000 X X X false false false false false false false false false FRANCESCO SGARIGLIA 157528 0 0 0 9009 0 10763 0 177300 0 0 X 2 54329 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. All US citizens working abroad were paid by the organization through payroll reported on the W-2's and W-3's to the US Treasury. 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 ARE 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. DUKE MANAGES THE APPLICATION, BILL PAY AND STUDENT PROCESS FOR ICCS, IN EXCHANGE FOR A MANAGEMENT FEE. Termination of Sicily program Part III, page 2, number 3 THE PROGRAM THAT WAS OPERATED IN SICILY, ITALY DURING THE YEARS ENDED JUNE 30, 2010 AND 2009 WAS TERMINATED EFFECTIVE JULY 1, 2010. CURRENTLY THE PROGRAM IS RUN IN ROME, ITALY ONLY.