Civic Intelligence

Intercollegiate Center for Classical Studies

990 • Fiscal year 2025 • EIN 83-0406747

Jul 01, 2024 to Jun 30, 2025

Organization Profilethecentrorome.org
1585 Mallory Lane Suite 104Brentwood, TN 37027

(908) 256-5045

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.10x

Higher debt load relative to assets than 41% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.24x

Higher debt load relative to revenue than 54% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

95th percentile

65%

Higher net margin than 95% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$197,738

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

92nd percentile

33%

Faster asset growth than 92% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

94th percentile

93%

Faster revenue growth than 94% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$19,837,716

Up $4,945,111 (+33%) from 2024

Net Assets

Up

$17,902,428

Up $4,728,361 (+36%) from 2024

Liabilities

Up

$1,935,288

Up $216,750 (+13%) from 2024

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin95th percentile

Revenue

Up

$8,060,670

Up $3,894,520 (+93%) from 2024

Expenses

Down

$2,791,559

Down $47,799 (-1.7%) from 2024

Net Income

Up

$5,269,111

Up $3,942,319 (+297%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $6,809,936Liabilities 2011: $418,095Net Assets 2011: $6,391,8412011Assets 2012: $8,024,687Liabilities 2012: $411,640Net Assets 2012: $7,613,0472012Assets 2013: $8,698,226Liabilities 2013: $497,590Net Assets 2013: $8,200,6362013Assets 2014: $10,225,083Liabilities 2014: $733,513Net Assets 2014: $9,491,5702014Assets 2015: $10,732,620Liabilities 2015: $854,273Net Assets 2015: $9,878,3472015Assets 2016: $10,951,947Liabilities 2016: $1,363,692Net Assets 2016: $9,588,2552016Assets 2017: $11,429,711Liabilities 2017: $628,369Net Assets 2017: $10,801,3422017Assets 2018: $12,377,880Liabilities 2018: $721,991Net Assets 2018: $11,655,8892018Assets 2019: $12,571,791Liabilities 2019: $745,724Net Assets 2019: $11,826,0672019Assets 2020: $12,907,582Liabilities 2020: $1,319,192Net Assets 2020: $11,588,3902020Assets 2021: $14,265,747Liabilities 2021: $1,755,847Net Assets 2021: $12,509,9002021Assets 2022: $11,967,072Liabilities 2022: $1,530,538Net Assets 2022: $10,436,5342022Assets 2023: $13,372,126Liabilities 2023: $1,890,373Net Assets 2023: $11,481,7532023Assets 2024: $14,892,605Liabilities 2024: $1,718,538Net Assets 2024: $13,174,0672024Assets 2025: $19,837,716Liabilities 2025: $1,935,288Net Assets 2025: $17,902,4282025

Highlighted filing

2025

Assets$19,837,716
Liabilities$1,935,288
Net Assets$17,902,428
Open 2025 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $2,031,6702011Expenses 2012: $2,180,9542012Expenses 2013: $2,266,8482013Revenue 2014: $3,230,487Expenses 2014: $2,644,524Net Income 2014: $585,9632014Revenue 2015: $2,875,870Expenses 2015: $2,351,400Net Income 2015: $524,4702015Revenue 2016: $2,442,382Expenses 2016: $2,347,463Net Income 2016: $94,9192016Revenue 2017: $2,886,447Expenses 2017: $2,264,643Net Income 2017: $621,8042017Revenue 2018: $3,081,910Expenses 2018: $2,694,909Net Income 2018: $387,0012018Revenue 2019: $2,923,530Expenses 2019: $2,566,442Net Income 2019: $357,0882019Revenue 2020: $2,142,422Expenses 2020: $2,352,340Net Income 2020: -$209,9182020Revenue 2021: $1,045,774Expenses 2021: $1,930,520Net Income 2021: -$884,7462021Revenue 2022: $3,220,383Expenses 2022: $2,671,493Net Income 2022: $548,8902022Revenue 2023: $3,335,237Expenses 2023: $2,578,059Net Income 2023: $757,1782023Revenue 2024: $4,166,150Expenses 2024: $2,839,358Net Income 2024: $1,326,7922024Revenue 2025: $8,060,670Expenses 2025: $2,791,559Net Income 2025: $5,269,1112025

Highlighted filing

2025

Revenue$8,060,670
Expenses$2,791,559
Net Income$5,269,111
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 1, 2026
Return Version
2024v5.2
Gross Receipts
$23,796,576
Mission and Program Overview

Mission

The intercollegiate center for classical studies in rome provides undergraduate students with an immersive, academically rigorous study abroad program in classical studies, offering unparalleled access to the ancient world through site-based learning that integrates history, literature, language, archaeology, and art.

THE Organization provides undergraduate students with the opportunity to study abroad through an academically rigorous program in classical studies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,840,810$14,723,687▲ $1,882,877
Pledges and Grants Receivable$0$2,281,625▲ $2,281,625
Cash and Non-Interest-Bearing Accounts$95,897$1,291,017▲ $1,195,120
Savings and Temporary Cash Investments$781,363$0▼ $781,363
Land, Buildings, and Equipment, Net$132,157$386,842▲ $254,685
Prepaid Expenses and Deferred Charges$43,687$59,762▲ $16,075
Accounts Receivable$58,128$12,282▼ $45,846
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$14,892,605$19,837,716▲ $4,945,111
Other Assets Total$940,563$1,082,501▲ $141,938
Liabilities
Other Liabilities$1,442,747$1,696,282▲ $253,535
Accounts Payable and Accrued Expenses$259,863$239,006▼ $20,857
Deferred Revenue$15,928$0▼ $15,928
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,718,538$1,935,288▲ $216,750
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,534,873$12,544,128▲ $2,009,255
Net Assets With Donor Restrictions$2,639,194$5,358,300▲ $2,719,106
Total Net Assets Fund Balance$13,174,067$17,902,428▲ $4,728,361
Total Liabilities and Net Assets / Fund Balance$14,892,605$19,837,716▲ $4,945,111

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$309,762$254,271$564,036
Equipment$48,321$179,561$227,882
Other Land Buildings$28,759$26,518$55,277
Other Assets Org$115,306--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,708,010$106,950▲ $479,262-$3,151,885
2023$2,413,034$106,729▲ $285,713-$2,708,010
2022$2,258,758$140,219▲ $156,599-$2,413,034
2021$2,694,050$58,118▼ $359,627-$2,258,758
2020$2,262,383$61,357▲ $474,810-$2,694,050
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Franco SgarigliaDirector Italian ProgramFT$180,835$16,903$197,738
Giuseppina VallefuocoFacility managerFT$140,929$13,619$154,548
Sonia SabnisProfessor in ChargeFT$144,000-$144,000
Rachel MeyersAssistant professorFT$103,501-$103,501

Board Members and Trustees

NameTitle
Jeremy HartnettChair
Amanda WilcoxBoard Member
Emma ScioliBoard Member
Molly Pasco-PrangerBoard Member
TIM O'SULLIVANBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Duke UniversityAdministrative2016 CAMPUS DRIVE PO BOX 90057, Durham, NC 27708$158,164
Revenue and Support

Revenue Composition

Contributions and Grants
$3,088,734
Program Service Revenue
$2,781,879
Investment Income
$2,190,057
Other Revenue
$0
All Other Contributions
$3,028,934
Change in Net Assets
$5,269,111

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,854,984
Revenue Not Reported on Financial Statements
$205,686
Revenue Not Reported on Form 990
$-456,078
Other Revenue Adjustments
$148,182
Total Revenue per Audited Statements
$7,398,906
Total Revenue per Form 990
$8,060,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,399,333
Other Expenses$1,244,044
Grants and Similar Amounts Paid$148,182
Total Fundraising Expense$110,879
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$702,562$42,411$89,674$834,647
Occupancy$315,391$40,929-$356,320
Current Officers, Directors, Trustees, and Key Employees$144,000$197,738-$341,738
Fees for Services Other$67,600$118,543-$186,143
Grants to Domestic Individuals$148,182--$148,182
Payroll Taxes$95,111$47,193-$142,304
Fees for Services Legal-$77,567-$77,567
Travel$16,669$56,210$3,087$75,966
Fees for Service Investment Mgmnt Fees-$57,504-$57,504
Fees for Services Accounting-$56,480-$56,480
Other Employee Benefits$48,971--$48,971
Insurance$40,189$7,092-$47,281
Depreciation Depletion$31,673$5,589-$37,262
Office Expenses-$36,986-$36,986
Pension Plan Contributions$27,194$4,479-$31,673
Advertising-$1,382$18,118$19,500
Other Expenses$3,281$3,033-$3,033
Conferences and Meetings-$570-$570
Total Functional Expenses$1,926,974$753,706$110,879$2,791,559

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,791,559
Expenses per Audited Statements$2,585,873
Total Expenses per Audited Statements$2,585,873
Expenses Not Reported on Financial Statements$205,686
Other Expense Adjustments$148,182
International Activity

International Summary

Offices
1
Employees
10
Spending
$2,791,559

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Program ServicesEducational110$2,791,559
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$988,380
Severance Payable$707,902
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

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.”

Part VI, Section B, line 12C, Conflict of interest policy

“Disclosure of any conflicts of interest are made to supervisors and to the managing committee for review and resolution.”

Part VI, Section B, Line 15B, Compensation policy

“Salaries for all employees are determined annually by the managing committee. Salaries for the Professor in Charge and all instructional staff are set at competitive 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.”

Part VI, SECTION C, LINE 19, Governing documents

“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.”

Part VI, Section A, Line 3, Management Company

“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.”

Filing and Contact Details

Filer

Filer Name
Intercollegiate Center For Classical Studies
EIN
83-0406747
In Care Of
% MICHAEL CRITELLI CPA
Phone
9082565045
Address
1585 Mallory Lane Suite 104, Brentwood, TN 37027

Signing Officer

Name
Jeremy Hartnett
Title
Chair
Phone
9082565045
Signed
2026-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Hartnett
Formed
2004
Legal Domicile
Tn
Voting Board Members
0
Independent Board Members
0
Employees
4

Preparer

Firm
WithumSmithBrown PC
Address
ONE TOWER CENTER BLVD 14TH FL, EAST BRUNSWICK, NJ 08816
Preparer
Catherine Bendall
Phone
7328281614
Supplemental Narrative

Additional Explanations

Part V, Line 2B, Filing of Federal Employment Returns

“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 reimbursement 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.”

Part XI, line 9 other changes in net assets

“The CHANGE IN CASH SURRENDAR VALUE OF $5,028 and the foreign currency translation adjustment of ($84,672) have been shown as an other adjustment of ($79,644).”

Financial Statement Notes

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, 2025 and 2024. In addition, the Center did not have any income tax related penalties or interest for the periods reported in these financial statements.”

Part V, Line 4 - Use of Endowment Funds

“Endowment funds have been established by donors and the managing committee for various purposes including scholarships and library enhancements.”

Part XI, Line 2D and 4B and XII, Line 4B

“Scholarships of $148,182 are netted against tuition revenue in the audited financial statements as required for financial reporting purposes, but are included as grant expense and tuition income for the form 990. These have been added back to both income and expense in schedule d on lines 4b in part xi and xii. Additionally, the increase in cash surrender value of $5,028 has been excluded from the revenue reported and is included as a reduction of revenue in part xi, line 2d.”

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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/MissionDesc0THE INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES IN ROME PROVIDES UNDERGRADUATE STUDENTS WITH AN IMMERSIVE, ACADEMICALLY RIGOROUS STUDY ABROAD PROGRAM IN CLASSICAL STUDIES, OFFERING UNPARALLELED ACCESS TO THE ANCIENT WORLD THROUGH SITE-BASED LEARNING THAT INTEGRATES HISTORY, LITERATURE, LANGUAGE, ARCHAEOLOGY, AND ART.
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Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,837,716
Liabilities
$1,935,288
Net assets
$17,902,428
Revenue
$8,060,670
Expenses
$2,791,559
Net income
$5,269,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.8$1.94$17.9$8.06$2.79$5.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$1.72$13.2$4.17$2.84$1.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$1.89$11.5$3.34$2.58$0.76
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$1.53$10.4$3.22$2.67$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$1.76$12.5$1.05$1.93$0.88
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$1.32$11.6$2.14$2.35$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.75$11.8$2.92$2.57$0.36
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$0.72$11.7$3.08$2.69$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.4$0.63$10.8$2.89$2.26$0.62
2016Detailed filing. Detailed filing data is available for this year.$11.0$1.36$9.59$2.44$2.35$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.85$9.88$2.88$2.35$0.52
2014Detailed filing. Detailed filing data is available for this year.$10.2$0.73$9.49$3.23$2.64$0.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.70$0.50$8.20$2.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.02$0.41$7.61$2.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.81$0.42$6.39$2.03