College Year in Athens Inc Affiliates

Nonprofit profile at a glance

EIN
911948115
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Cambridge, MA, USA
Phone
6178688200
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,193,007
Expenses
$1,407,713
Assets
$204,506
Liabilities
$40,686

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • DAPHNE HATSOPOULOS (PRESIDENT)
  • THEONI SCOURTA (PRESIDENT (EURO/USD RATE 1.0822))

Highest reported compensation

  • ALEXIS PHYLACTOPOULOS (TRUSTEE): $351,323 total reported compensation
  • THEONI SCOURTA (PRESIDENT (EURO/USD RATE 1.0822)): $151,508 total reported compensation
  • MARIA MARAKAS (BURSAR): $130,709 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide english speaking students with the opportunity to study greek language and culture.

What it reported doing in 2024

Academic program of courses in greek and east mediterranian studies for north american college level students. Serviced 1073 students in fiscal year 2025.

Operating model

Revenue model
Affiliate-supported. 99% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 62
  • Accountability: 65
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 95.8%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -18%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 39.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 28.2% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.2% of spending went to programs
  • Governance: 23 of 24 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $351K · 28 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.