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.”
990 • Fiscal year 2015 • EIN 83-0406747
Scores are not available for this record yet.
Assets
Up$10,732,620
Up $507,537 (+5.0%) from 2014
Net Assets
Up$9,878,347
Up $386,777 (+4.1%) from 2014
Liabilities
Up$854,273
Up $120,760 (+16%) from 2014
Revenue
Down$2,875,870
Down $354,617 (-11%) from 2014
Expenses
Down$2,351,400
Down $293,124 (-11%) from 2014
Net Income
Down$524,470
Down $61,493 (-10%) from 2014
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.
The organization provides undergraduate students with an opportunity to study abroad with programs in classical studies.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $8,892,596 | $9,292,549 | ▲ $399,953 |
| Cash and Non-Interest-Bearing Accounts | $77,670 | $636,638 | ▲ $558,968 |
| Savings and Temporary Cash Investments | $788,046 | $472,904 | ▼ $315,142 |
| Land, Buildings, and Equipment, Net | $165,551 | $159,925 | ▼ $5,626 |
| Pledges and Grants Receivable | $253,265 | $51,515 | ▼ $201,750 |
| Prepaid Expenses and Deferred Charges | $0 | $32,084 | ▲ $32,084 |
| Accounts Receivable | $24,125 | $17,610 | ▼ $6,515 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $10,225,083 | $10,732,620 | ▲ $507,537 |
| Other Assets Total | $23,830 | $69,395 | ▲ $45,565 |
| Liabilities | |||
| Other Liabilities | $407,219 | $367,398 | ▼ $39,821 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $329,700 | ▲ $329,700 |
| Accounts Payable and Accrued Expenses | $326,294 | $157,175 | ▼ $169,119 |
| Grants Payable | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $733,513 | $854,273 | ▲ $120,760 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $7,752,021 | $8,138,778 | ▲ $386,757 |
| Permanently Rstr Net Assets | $947,075 | $1,004,999 | ▲ $57,924 |
| Temporarily Rstr Net Assets | $792,474 | $734,570 | ▼ $57,904 |
| Total Net Assets Fund Balance | $9,491,570 | $9,878,347 | ▲ $386,777 |
| Total Liabilities and Net Assets / Fund Balance | $10,225,083 | $10,732,620 | ▲ $507,537 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $40,764 | $157,572 | $198,336 |
| Leasehold Improvements | $110,193 | $63,050 | $173,243 |
| Other Land Buildings | $8,968 | $17,274 | $26,242 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $1,147,865 | $57,924 | ▲ $81,307 | - | $1,285,096 |
| 2013 | $828,213 | $223,422 | ▲ $98,230 | - | $1,147,865 |
| 2012 | $766,910 | $61,303 | - | - | $828,213 |
| 2011 | $0 | $766,910 | - | - | $766,910 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Francesco Sgariglia | Director Italian Program | FT | $150,401 | $10,991 | $161,392 |
| Name | Title |
|---|---|
| Michael Maas | chair |
| Gregory Bucher | Board Member |
| Jeremy Hartnett | Board Member |
| Mary T Boatwright | Board Member |
| Peter Bing | Board Member |
| Phil Stinson | Board Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Duke University | Administrative | 2016 CAMPUS DRIVE PO BOX 90057, Durham, NC 27708 | $116,000 |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 50 | $5,114 | Fair Market Value (FMV) |
| Total Noncash Contributions | 50 | $5,114 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,090,120 |
| Other Expenses | $1,027,330 |
| Grants and Similar Amounts Paid | $233,950 |
| Total Fundraising Expense | $53,829 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $574,953 | $64,689 | $44,554 | $684,196 |
| Occupancy | $332,890 | - | - | $332,890 |
| Foreign Grants | $233,950 | - | - | $233,950 |
| Current Officers, Directors, Trustees, and Key Employees | - | $170,769 | - | $170,769 |
| Fees for Services Other | - | $142,577 | - | $142,577 |
| Payroll Taxes | $125,495 | $0 | - | $125,495 |
| Other Employee Benefits | $24,871 | $67,511 | - | $92,382 |
| Fees for Service Investment Mgmnt Fees | - | $58,246 | - | $58,246 |
| Travel | $19,655 | $27,360 | - | $47,015 |
| Office Expenses | - | $42,257 | $453 | $42,710 |
| Depreciation Depletion | $40,592 | - | - | $40,592 |
| All Other Expenses | $180 | $27,811 | - | $27,991 |
| Fees for Services Accounting | - | $25,700 | - | $25,700 |
| Fees for Services Legal | - | $20,499 | - | $20,499 |
| Pension Plan Contributions | $11,648 | $5,630 | - | $17,278 |
| Insurance | $6,364 | - | - | $6,364 |
| Advertising | - | - | $5,822 | $5,822 |
| Other Expenses | $34,137 | $3,015 | - | $3,015 |
| Conferences and Meetings | - | - | $3,000 | $3,000 |
| Total Functional Expenses | $1,641,507 | $656,064 | $53,829 | $2,351,400 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,351,400 |
| Expenses per Audited Statements | $2,059,204 |
| Total Expenses per Audited Statements | $2,059,204 |
| Expenses Not Reported on Financial Statements | $292,196 |
| Other Expense Adjustments | $233,950 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | Program Services | Educational Program | 1 | 9 | $2,351,400 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $94,562 |
| Fundraising Direct Expenses | $83,197 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| 50th ANNIVERSAR | $94,562 | $94,562 | $83,197 | $11,365 |
| Total Events | $94,562 | $94,562 | $83,197 | $11,365 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Italian Severance Payable | $367,398 |
“The Form 990 was provided to all members of the managing committee for their review and approval prior to submission.”
“Disclosure of any conflicts of interest are made to supervisors and to the managing committee for review and resolution.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“Endowment funds have been established by donors and the managing committee for various purposes including scholarships and library enhancements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 157175 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 24125 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17610 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION PROVIDES UNDERGRADUATE STUDENTS WITH AN OPPORTUNITY TO STUDY ABROAD WITH PROGRAMS IN CLASSICAL STUDIES. |
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| IRS990/BooksInCareOfDetail/PersonNm | 0 | JUNE TOTH CPA |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 170769 |
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| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3000 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 27708 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | DUKE UNIVERSITY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Administrative |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 233950 |
| IRS990/CYInvestmentIncomeAmt | 0 | 553026 |
| IRS990/CYOtherExpensesAmt | 0 | 1027330 |
| IRS990/CYOtherRevenueAmt | 0 | 11365 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2213844 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 524470 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1090120 |
| IRS990/CYTotalExpensesAmt | 0 | 2351400 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 53829 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2875870 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 40592 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 40592 |
| IRS990/Desc | 0 | See full program description in Schedule O. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
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| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
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| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25700 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 20499 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | true |
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| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 233950 |
| IRS990/ForeignOfficeInd | 0 | true |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 50.0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARY T BOATWRIGHT |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GREGORY BUCHER |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Phil Stinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Francesco Sgariglia |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director Italian Program |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
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| IRS990/FundraisingGrossIncomeAmt | 0 | 94562 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 214268 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 233950 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2284279 |
| IRS990/GrossReceiptsAmt | 0 | 5029078 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6364 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6364 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 338758 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 338758 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 8892596 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 9292549 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 237896 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 165551 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 159925 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 397821 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2070011 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | true |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 329700 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9491570 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9878347 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 214268 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 214268 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 11365 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -225450 |
| IRS990/NoncashContributionsAmt | 0 | 5114 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 332890 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 332890 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 453 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 42257 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42710 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 23830 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 69395 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 87757 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 67511 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 24871 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 92382 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT FIELD TRIPS |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 2 | LIBRARY EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3015 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 154863 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 81909 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 34137 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 154863 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 81909 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 34137 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3015 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 407219 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 367398 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 44554 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 64689 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 574953 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 684196 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 125495 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 125495 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5630 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 11648 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 17278 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 947075 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 1004999 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 253265 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 51515 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 32084 |
| IRS990/PrincipalOfficerNm | 0 | Gregory Bucher |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EARLY ARRIVAL,GUEST AND SUMMER HOUSING FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONSORTIUM MEMBERSHIP FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1945045 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 200049 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 68750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1945045 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 200049 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 68750 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 681175 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 200083 |
| IRS990/PYInvestmentIncomeAmt | 0 | 395089 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1175284 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2154223 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 585963 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1269157 |
| IRS990/PYTotalExpensesAmt | 0 | 2644524 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3230487 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 524470 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2213844 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 788046 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 472904 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.08000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1147865 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 57924 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1285096 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2000 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 81307 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 828213 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 223422 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1147865 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 98230 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 766910 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 61303 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 828213 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 766910 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 766910 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 40764 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 157572 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 198336 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 292196 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2059204 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 58246 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 58246 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 110193 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 63050 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 173243 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -225450 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 233950 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 8968 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 17274 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 26242 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 367398 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ITALIAN SEVERANCE PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 87757 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 233950 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.78000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -137693 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 292196 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2583674 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.