2025-11-20T14:13:10-05:00 2024-06-30 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2023-07-01 136171220 AMERICAN RESEARCH INSTITUTE IN TURKEY AMER 2158983474 C/O UPA MUSEUM 3260 SOUTH STREET PHILADELPHIA PA 191046324 DR NANCY W LEINWAND EXECUTIVE DIRECTOR 2158983474 2025-11-20 true true STEVEN M GREEN CPA P00100526 8569855688 2025-11-20 2023 2025-03-06 01:10:19Z X DR NANCY W LEINWAND C/O UPA MUSEUM 3260 SOUTH STREET PHILADELPHIA PA 191046324 1040493 false X CCAT.SAS.UPENN.EDU/ARIT/ X 1964 PA ARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. 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SCHEDULE D, PAGE 3, PART X THE INSTITUTE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C) (3) AND APPLIC.ABLE STATE TAX STATUTES. THE INSTITUTE ACCOUNTS FOR INCOME TAXES USING THE ASSETS AND LIABILITY METHOD. UNDER THIS METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO THE ESTIMATED TAX BENEFIT OF NET OPERATING LOSS CARRY FORWARDS AND DIFFERENCES BETWEEN THE FINANCIAL CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASIS. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE INSTITUTE M?Y RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THPN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE INSTITUTE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THPN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEARS ENDED JUNE 30, 2024 AND 2023. THE INSTITUTE FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION. THE INSTITUTE IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021. false EUROPE 2 10 PROGRAM SERVICES LIBRARY AND RESEARCH 499863 2 10 2 10 499863 499863 FELLOWSHIPS, OTHER LIVING EUROPE 38 499863 ELECTRONIC FUND false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 ARIT USES GRANT FUNDS TO SUPPORT OPERATIONS IN ISTANBUL AND ANKARA. THOSE FUNDS ARE PAID DIRECTLY TO VENDORS AND TO THE CENTER DIRECTORS UPON REQUEST FOR EXPENSES PAID THROUGH THE CENTER. THE OVERSEAS DIRECTORS PROVIDE MONTHLY REPORTS THAT SHOW THEIR USE OF THE FUNDS. IN THE U.S., OVERSEAS DATA IS ENTERED IN THE OVERALL ACCOUNTS AND CLASSIFIED TO THE SPECIFIC GRANTS AS ALLOCATED IN THE GRANT BUDGETS NEGOTIATED WITH THE FUNDING AGENCIES. ARIT PAYS FELLOWSHIPS TO INDIVIDUAL SCHOLARS TO CARRY OUT THEIR RESEARCH ACCORDING TO THEIR APPROVED GRANT PROPOSALS. MOST SCHOLARS WORK INDEPENDENTLY AND MAY CARRY OUT THEIR WORK AT THE CENTERS IN ISTANBUL AND ANKARA OR IN ANOTHER LOCATION IN TURKEY. THE U.S. OFFICE COMMUNICATES WITH THE OVERSEAS CENTERS CONCERNING RESEARCHER SCHEDULES. ARIT REQUESTS THAT SCHOLARS VISIT ONE OF THE ARIT CENTERS TO CONFIRM THEIR ARRIVAL TO BEGIN WORK IN TURKEY. ARIT REQUIRES THAT SCHOLARS FILE A REPORT THAT DOCUMENTS THE COURSE OF THEIR RESEARCH TENURE AND ACCOUNTS FOR THE MONEY SPENT. ARIT REQUESTS THAT SCHOLARS PROVIDE THE ARIT CENTER LIBRARIES WITH COPIES OF ANY PUBLICATIONS THAT RESULT FROM FELLOWSHIP FUNDING AND TO REPORT ON ANY ACTIVITIES THAT RESULT FROM GRANT FUNDED RESEARCH. ARIT U.S. OFFICE CONTINUES TO COLLECT INFORMATION ABOUT THE FORMER FELLOWS PUBLICATIONS AND ACTIVITIES THAT ARE RELATED TO THEIR ARIT FELLOWSHIP SUPPORT. LANGUAGE PROGRAM PAYMENTS ARE MADE TO PARTNER PROGRAMS IN TURKEY AND STIPENDS ARE PAID DIRECTLY TO PARTICIPANTS. LANGUAGE PARTICIPANTS DEMONSTRATE THE LANGUAGE SKILLS THEY ACQUIRE THROUGH TESTING. THE PROGRAM IS SUPERVISED BY THE U.S. DIRECTOR AND EVALUATED ANNUALLY BY AN OUTSIDE EVALUATOR WHO PREPARES A REPORT. SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE 499,863 0 false FELLOWSHIPS, LIVING EXPEN 4 150004 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANTS ARE MONITORED BY THE EXECUTIVE DIRECTOR THROUGH REVIEW OF GRANT AGREEMENTS AND KNOWLEDGE OF THE REQUIREMENTS AND RESTRICTIONS. FORM 990, PAGE 1, ITEM B ADJUSTMENTS WERE MADE TO THE AUDITED FINANCIAL STATEMENTS SUBSEQUENT TO THE FILING OF THE ORIGINAL RETURN. THIS RETURN WAS CORRECTED TO REFLECT THOSE ADJUSTMENTS. FORM 990 - ORGANIZATION'S MISSION ARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT. FORM 990, PART V, LINE 4B TURKEY FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS ARE PROVIDED WITH A DRAFT COPY OF THE FEDERAL FORM 990 FOR REVIEW AND APPROVAL BEFORE BEING FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS, DIRECTORS, AND EMPLOYEES ARE ENCOURAGED THROUGH AN OPEN DOOR POLICY TO REVEAL ANY POTENTIAL CONFLICTS OF INTEREST AND MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTORS CONTRACT IS RENEWED AT THE REQUEST OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.