2024-05-13T15:20:49-05:00 2023-06-30 042734675 DANIEL DENNIS & COMPANY 990 WASHINGTON STREET STE 203 DEDHAM MA 02026 990 2022-07-01 042374513 COLLEGE YEAR IN ATHENS INC COLL 6178688200 PO BOX 390890 CAMBRIDGE MA 021390010 THEO MELAS-KYRIAZI TREASURER 7812599015 2024-05-10 THEO MELAS-KYRIAZI 999009999 0 JAMES G BRUCE P01450331 6172629898 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THEO MELAS-KYRIAZI 15 NORFOLK ROAD CHESTNUT HILL MA 02467 10423469 0 X WWW.CYATHENS.ORG X 1963 MA RUNNING EDUCATIONAL PROGRAMS IN GREECE 25 24 12 0 0 0 166003 1640915 6465410 8421148 9606 105054 123407 256352 6764426 10423469 110000 1543200 0 0 625611 750153 0 0 4658 5131910 6466928 5867521 8760281 896905 1663188 7148407 8920517 527305 636227 6621102 8284290 TO PROVIDE ENGLISH-SPEAKING STUDENTS THE OPPORTUNITY TO STUDY GREEK LANGUAGE AND CULTURE. 0 0 6910213 1543200 8677500 ACADEMIC PROGRAM OF COURSES IN GREEK AND EAST MEDITERRANEAN STUDIES FOR NORTH AMERICAN COLLEGE LEVEL STUDENTS. SERVICED 968 STUDENTS IN FISCAL YEAR 2023. 6910213 1 1 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 24 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 MA X MARIA MARAKAS 6178688201 1035 CAMBRIDGE ST SUITE 1 CAMBRIDGE MA 02141 CHRISTINE KONDOLEON TRUSTEE 0.50 0.50 X 0 0 0 DAPHNE HATSOPOULOS CHAIR 1.00 1.50 X X 0 0 0 BRIAN MARTENS TRUSTEE 0.50 0.50 X 0 0 0 ANDREA HANNON BROWN TRUSTEE 0.50 1.00 X 0 0 0 YANNIS IOANNIDES TRUSTEE 0.50 0.50 X 0 0 0 ANASTASSIS DAVID TRUSTEE 0.50 0.50 X 0 0 0 COSTAS PETROPOULOS TRUSTEE 0.50 0.50 X 0 0 0 DIMITRI GONDICAS TRUSTEE 0.50 0.50 X 0 0 0 LAETITIA LA FOLLETTE TRUSTEE 0.50 0.50 X 0 0 0 ELIAS SAMARAS TRUSTEE 0.50 0.50 X 0 0 0 YIANNIS MONOVOUKAS TRUSTEE 0.50 1.00 X 0 0 0 ALEX MOISSIS TRUSTEE 0.50 0.50 X 0 0 0 LENA PAPALEXOPOULOU TRUSTEE 0.50 0.50 X 0 0 0 PETER S ALLEN TREASURER 1.00 1.00 X X 0 0 0 NICHO HATSOPOULOS SECRETARY 1.00 0.50 X X 0 0 0 ALEXIS PHYLACTOPOULOS TRUSTEE 40.00 1.00 X 222636 64782 40800 THEO MELAS-KYRIAZI TRUSTEE 0.50 0.50 X 0 0 0 ELAINE PAPOULIAS TRUSTEE 0.50 0.50 X 0 0 0 GERRY RANGLAS TRUSTEE 0.50 0.50 X 0 0 0 ENDY ZEMENIDES TRUSTEE 0.50 0.50 X 0 0 0 GEORGE KOMODIKIS TRUSTEE 0.50 0.50 X 0 0 0 MICHAEL BLETSAS TRUSTEE 0.50 0.50 X 0 0 0 EVITA ARAPOGLOU TRUSTEE 0.50 0.50 X 0 0 0 PETER ZARIFES TRUSTEE 0.50 X 0 0 0 DEBORAH WINCE-SMITH TRUSTEE 0.50 X 0 0 0 222636 64782 40800 1 0 1 0 0 1640915 1640915 TUITION AND FEES 611710 8421148 8421148 8421148 105054 105054 GAINS FROM INVESTMENTS AND CURREN 525990 107551 107551 ALUMNI EVENT FEES 611710 76125 76125 RENT-STUDENT APARTMENTS 531110 66448 66448 6228 6228 256352 10423469 8677500 0 105054 1543200 1543200 210516 210516 423169 423169 69538 69538 46930 46930 60549 60549 60090 60090 181996 181996 128785 124127 4658 94597 94597 21266 21266 175314 175314 272231 272231 CONTRACTED EDUCATIONAL 5363599 5363599 VALUE ADDED TAX 44565 44565 LIBRARY 3414 3414 60522 60522 8760281 6910213 1845410 4658 212409 552781 5636347 6660114 500 257900 454855 383672 205856 215580 79767 80128 558673 770342 7148407 8920517 167867 134020 359438 502207 527305 636227 X 6382694 6524172 238408 1760118 6621102 8284290 7148407 8920517 1663188 0 X 0 1 X 0 0 X 151439 206601 341019 166003 1640915 2505977 6205625 6223088 1722587 6465410 8421148 29037858 6357064 6429689 2063606 6631413 10062063 31543835 67755 127981 112308 65850 1427266 1801160 0 67755 127981 112308 65850 1427266 1801160 29742675 63890 67535 2809 9606 105054 248894 63890 67535 2809 9606 105054 248894 100066 92342 202040 123407 256352 774207 6521020 6589566 2268455 6764426 10423469 32566936 0.91330 0.95280 0.00760 0.00660 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2018 AMOUNT: $ 17,320. 2019 AMOUNT: $ 49,429. 2020 AMOUNT: $ 6,197. 2021 AMOUNT: $ 2,744. 2022 AMOUNT: $ 6,228. RENTAL-STUDENT APTS - 2018 AMOUNT: $ 82,746. 2019 AMOUNT: $ 42,913. 2020 AMOUNT: $ 6,554. 2021 AMOUNT: $ 24,663. 2022 AMOUNT: $ 66,448. LOAN FORGIVENESS - 2020 AMOUNT: $ 96,080. 2021 AMOUNT: $ 96,000. GAINS FROM INVESTMENTS AND CURRENCY EXCHANGES - 2020 AMOUNT: $ 93,209. 2022 AMOUNT: $ 107,551. ALUMNI EVENT FEES - 2022 AMOUNT: $ 76,125. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 45042 699 699 45042 45042 71 71 45042 45042 846 846 45042 45042 1843 1843 45042 45042 1493 1493 45042 0 0 0 RELATED PARTY ADVANCES 770342 770342 X PART III, LINE 1A: IN MARCH 2022, COLLEGE YEAR IN ATHENS WAS GIVEN A DONATION OF 144 PRINTS AND 58 ANTIQUARIAN BOOKS, COLLECTED BY TWO RESIDENTS OF CAMBRIDGE, MA BETWEEN JUNE 2003 AND JUNE 2019, AND VALUED AT $74,440. THIS COLLECTION WAS SUPPLEMENTED BY THEIR GIFT OF 157 RELATED BOOKS AND 12 LARGE BLACK AND WHITE PHOTOGRAPHS, VALUED AT $8,356. THE CONTRIBUTION OF THE PRINTS, BOOKS AND PHOTOGRAPHS IS NOT REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS SINCE THE COMPANY DOES NOT CAPITALIZE COLLECTIONS. PART III, LINE 4: IN MARCH 2022, COLLEGE YEAR IN ATHENS WAS GIVEN A DONATION OF 144 PRINTS AND 58 ANTIQUARIAN BOOKS, COLLECTED BY TWO RESIDENTS OF CAMBRIDGE, MA BETWEEN JUNE 2003 AND JUNE 2019, AND VALUED AT $74,440. THIS COLLECTION WAS SUPPLEMENTED BY THEIR GIFT OF 157 RELATED BOOKS AND 12 LARGE BLACK AND WHITE PHOTOGRAPHS, VALUED AT $8,356. COLLEGE YEAR IN ATHENS HAS DECIDED TO PRESENT THIS COLLECTION TO DIKEMES AS A LONG-TERM LOAN TO FORM THE HIGHLIGHT OF THE DIKEMES STUDY CENTER, WHICH WILL BE CONSTRUCTED IN THE NEXT FEW YEARS, WHERE IT WILL BE AVAILABLE FOR USE BY STUDENTS AND VISITORS. EACH OF THE COLLECTION ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. ALTHOUGH IT IS NOT THE INTENT OF THE COMPANY TO SELL ANY OF THE COLLECTION ITEMS, THE COLLECTIONS ARE SUBJECT TO A POLICY REQUIRING THAT PROCEEDS FROM THE SALE OF ANY COLLECTION ITEMS TO BE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS OR FOR THE DIRECT CARE OF EXISTING COLLECTIONS. THE COMPANY DEFINES DIRECT CARE OF COLLECTIONS AS ANY ACTIVITY THAT INVOLVES THE PROTECTION AND PRESERVATION OF THE COLLECTION, INCLUSIVE OF THE SALARY AND BENEFITS OF STAFF RESPONSIBLE FOR PROTECTION AND PRESERVATION, CONSULTANT FEES, AND OTHER COSTS SUCH AS THE PURCHASE OF PROTECTIVE BOXES AND THEIR MAINTENANCE. PART X, LINE 2: CYA EVALUATES 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. CYA HAS 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. CYA'S FISCAL YEARS 2020 THROUGH 2022 TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. EUROPE 1 119 PROGRAM SERVICES RUNNING EDUCATIONAL PROGRAMS IN GREECE 5408164 1 119 0 0 1 119 5408164 0 5408164 0 0 0 0 1 0 PART I, LINE 3: ACCRUAL METHOD PART III ACCOUNTING METHOD: 1 THE ISMENE PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC PO BOX 390890 CAMBRIDGE MA 021390100 043347023 501(C)(3) 801100 0 N/A N/A RUNNING EDUCATIONAL PROGRAMS IN GREECE THE GEORGE S PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC PO BOX 390890 CAMBRIDGE MA 021390100 043347018 501(C)(3) 742100 0 N/A N/A RUNNING EDUCATIONAL PROGRAMS IN GREECE 2 PART I, LINE 2: BOARD OF DIRECTORS APPROVE ANNUAL CONTRIBUTION AMOUNT TO NON-PROFIT AFFILIATES. THE ORGANIZATION MONITORS THE EXPENSES PAID BY NON-PROFIT AFFILIATES WITH THE PROCEEDS OF THE CONTRIBUTION. 0 0 0 0 0 0 0 0 0 ALEXIS PHYLACTOPOULOS TRUSTEE 204630 64782 0 0 18006 0 0 0 40800 0 263436 64782 0 0 FORM 990, PART VI, SECTION A, LINE 2 ALEXIS PHYLACTOPOULOS, TRUSTEE, IS THE BROTHER OF DAPHNE HATSOPOULOS, CHAIR. ALSO, NICHO HATSOPOULOS, SECRETARY, IS THE SON OF DAPHNE HATSOPOULOS. 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 THE COMPENSATION AMOUNT FOR THE TRUSTEE IS DETERMINED BY THE BOARD OF DIRECTOR'S HUMAN RESOURCE COMMITTEE, AND THEN APPROVED BY THE BOARD. COMPARABILITY DATA WITH SIMILAR INSTITUTIONS IN GREECE IS USED FOR DETERMINING COMPENSATION; HOWEVER, THERE IS NO CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THERE ARE NO OTHER KEY EMPLOYEES OF THE ORGANIZATION. 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 WITHOLDING RULES DO NOT APPLY. THE GEORGE S PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC PO BOX 390890 CAMBRIDGE MA 021390100 043347018 RUNNING EDUCATIONAL PROGRAMS IN GREECE MA 501 (C) (3) LINE 7 N/A 1 THE ISEMENE PHYLACTOPOLOUS FOUNDATION FOR HELLENIC STUDIES INC PO BOX 390890 CAMBRIDGE MA 021390100 043347023 RUNNING EDUCATIONAL PROGRAMS IN GREECE MA 501 (C) (3) LINE 7 N/A 1 THE INTERNATIONAL CENTRE FOR HELLENIC AND MEDITERRANEAN STUDIES 5 PLATEIA STADIOU GR-116 35 ATHENS GREECE GR PROVIDE EDUCATIONAL SERIVES IN GREECE GR THE GEORGE PHYLACTOPOULOS FOUNDATIONTHE ISMENE PHYLACTOPOULOS FOUNDATION RELATED 0 0 1.00000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ISMENE PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC B 801100 CASH GEORGE S PHYLACTOPOULOS FOUNDATION FOR HELLENIC STUDIES INC B 742100 CASH