2024-05-13T15:20:49-05:00 2023-06-30 042734675 DANIEL DENNIS & COMPANY LLP 990 WASHINGTON STREET STE 203 DEDHAM MA 02026 990 2022-07-01 911948115 COLLEGE YEAR IN ATHENS INC AFFILIATES COLL 6178688200 PO BOX 390890 CAMBRIDGE MA 021390010 CORNELIA MAYER HERZFELD CLERK 6178687581 2024-05-10 CORNELIA MAYER HERZFELD 999009999 0 JAMES G BRUCE CPA P01450331 6172629898 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CORNELIA MAYER HERZFELD 335 HARVARD STREET 2 CAMBRIDGE MA 02139 1588095 1 1 8231 X CYATHENS.ORG X 1997 MA RUNNING EDUCATIONAL PROGRAMS IN GREECE 22 21 10 0 0 0 110000 1543200 4793 24708 19 0 0 20187 114812 1588095 0 1007476 0 0 90193 67052 0 0 0 31620 30786 121813 1105314 -7001 482781 123244 618091 14297 26363 108947 591728 TO PROVIDE ENGLISH SPEAKING STUDENTS WITH THE OPPORTUNITY TO STUDY GREEK LANGUAGE AND CULTURE. 0 0 1063729 1007476 44895 ACADEMIC PROGRAM OF COURSES IN GREEK AND EAST MEDITERRANIAN STUDIES FOR NORTH AMERICAN COLLEGE LEVEL STUDENTS. SERVICED 968 STUDENTS IN FISCAL YEAR 2023. 1063729 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 21 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 MA X MARIA MARAKAS 6178688201 1035 CAMBRIDGE STREET SUITE 1 CAMBRIDGE MA 02141 ALEXIS PHYLACTOPOULOS TRUSTEE 1.00 40.00 X 0 287418 40800 ABASTASSIS DAVID TRUSTEE 0.50 0.50 X 0 0 0 GEORGE KOMODIKIS TRUSTEE 0.50 0.50 X 0 0 0 DAPHNE HATSOPOULOS PRESIDENT 1.50 1.00 X X 0 0 0 PETER S ALLEN TREASURER 1.00 1.00 X X 0 0 0 NICHO HATSOPOULOS TRUSTEE 0.50 1.00 X 0 0 0 CHRISTINE KONDOLEON TRUSTEE 0.50 0.50 X 0 0 0 ANDREA HANNON BROWN PRESIDENT 1.00 0.50 X X 0 0 0 COSTAS PETROPOULOS TRUSTEE 0.50 0.50 X 0 0 0 JULIA HOTZ TRUSTEE 0.50 0.50 X 0 0 0 YIANNIS MONOVOUKAS TRUSTEE 0.50 0.50 X 0 0 0 ENDY ZEMENIDES TRUSTEE 0.50 0.50 X 0 0 0 DIMITRI GONDICAS TRUSTEE 0.50 0.50 X 0 0 0 BRIAN MARTENS TRUSTEE 0.50 0.50 X 0 0 0 ELIAS SAMARAS TRUSTEE 0.50 0.50 X 0 0 0 ALEX MOISSIS TRUSTEE 0.50 0.50 X 0 0 0 YANNIS IOANIDES TREASURER 1.00 0.50 X X 0 0 0 LAETITIA LA FOLLETTE TRUSTEE 0.50 0.50 X 0 0 0 EVITA ARAPOGLOU TRUSTEE 0.50 0.50 X 0 0 0 THEO MELAS-KYRIAZI TRUSTEE 0.50 0.50 X 0 0 0 ELAINE PAPOULIAS TRUSTEE 0.50 0.50 X 0 0 0 MIKAIL BLETSAS TRUSTEE 0.50 0.50 X 0 0 0 CORNELIA MAYER HERZFELD CLERK 2.00 3.00 X 0 24715 0 0 312133 40800 0 0 1 0 0 1543200 1543200 TUITION AND FEES 611710 24708 24708 24708 GAIN ON CURRENCY EXCHA 525990 20187 20187 20187 1588095 44895 0 0 1007476 1007476 54457 48597 5860 12595 6735 5860 602 602 500 500 4322 4322 2744 2744 1166 1166 MAINTENANCE 20384 921 19463 1068 1068 1105314 1063729 41585 0 115704 612085 4923 2617 6006 123244 618091 14297 26363 14297 26363 X 108947 591728 108947 591728 123244 618091 482781 0 X 0 1 X 0 0 X 175568 339187 65000 110000 1543200 2232955 175568 339187 65000 110000 1543200 2232955 2232955 19 19 11600 6325 19666 4793 44895 87279 2320253 0.96240 0.94240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: RENT-STUDENT APTS - 2018 AMOUNT: $ 2,108. 2019 AMOUNT: $ 353. TUITION AND FEES - 2018 AMOUNT: $ 9,492. 2019 AMOUNT: $ 5,972. 2020 AMOUNT: $ 1,049. 2021 AMOUNT: $ 4,793. 2022 AMOUNT: $ 24,708. GAIN ON CURRENCY EXCHANGE - 2020 AMOUNT: $ 18,617. 2022 AMOUNT: $ 20,187. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: COLLEGE YEAR IN ATHENS, INC. AFFILIATES EVALUATE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THEIR TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTIES THEREON, WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. COLLEGE YEAR IN ATHENS, INC. AFFILIATES HAVE EVALUATED THE TAX POSITIONS TAKEN IN ITS PREVIOUSLY FILED RETURNS AND THOSE EXPECTED TO BE TAKEN IN ITS FISCAL YEAR 2023 RETURNS AND BELIEVE THEY ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY FEDERAL OR STATE TAX AUTHORITIES. COLLEGE YEAR IN ATHENS, INC. AFFILIATES'S FISCAL YEARS 2020 THROUGH 2022 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. 1 EUROPE 1 119 PROGRAM SERVICES RUNNING EDUCATIONAL PROGRAMS IN GREECE 1063729 1 119 0 0 1 119 1063729 0 1063729 GREECE PURCHASE OF LAND AND BUILDING FOR A LIBRARY. 1007476 WIRE TRANSFER 0 N/A N/A 1 0 0 0 0 0 0 PART I, LINE 2: GRANT FUNDS ARE MONITORED BY THE BOARD OF TRUSTEES OF THE AFFILIATED ENTITIES. PART I, LINE 3: ACCRUAL METHOD PART III ACCOUNTING METHOD: 0 0 0 0 0 0 0 0 0 ALEXIS PHYLACTOPOULOS TRUSTEE 0 269412 0 0 0 18006 0 0 0 40800 0 328218 0 0 ALEXIS PHYLACTOPOULOS TRUSTEE ADVANCE FOR ORGANIZATIONAL EXPENSE REIMBURSEMENT X 20781 6006 0 0 0 6006 FORM 990, PART VI, SECTION A, LINE 2 ALEXIS PHYLACTOPOULOS, TRUSTEE, IS THE BROTHER OF DAPHNE HATSOPOULOS, PRESIDENT. NICHO HATSOPOULOS, TRUSTEE, IS THE SON OF DAPHNE HATSOPOULOS. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY THE AUDITOR AND REVIEWED BY THE BURSAR BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PAID TO TRUSTEE BY AFFILIATED ORGANIZATIONS. NO OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART V, LINE 1C BACKUP WITHHOLDING RULES DID NOT APPLY. COLLEGE YEAR IN ATHENS INC 1035 CAMBRIDGE ST SUITE 21E CAMBRIDGE MA 02141 042374513 RUNNING EDUCATIONAL PROGRAMS IN GREECE. MA 501 (C) (3) LINE 9 N/A 0 INTERNATIONAL CENTRE FOR HELLENIC AND MEDITERRANEAN STUDIES 5 PLATEIA STADIOU GR-116 35 ATHENS GREECE GR FACILITATES THE STUDY OF THE GREEK LANGUAGE AND CULTURE GR THE GEORGE PHYLACTOPOULOS FOUNDATION & THE ISMENE PHYLACTOPOULOS FOUNDATION RELATED 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 COLLEGE YEAR IN ATHENS INC C 1543200 CASH INTERNATIONAL CENTRE FOR HELLENIC AND MEDITERRANEAN STUDIES B 1007476 CASH