2023-03-31T15:13:17-05:00 2022-05-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2021-06-01 580566169 Darlington School Inc % NATALIE FERGUSON DARL 7062360413 1014 Cave Spring Road Rome GA 30161 NATALIE FURGUSON CFO 7062360413 2023-04-15 true NATALIE FERGUSON 999009999 SABRE J LINAHAN P01372980 4048746244 2023-04-15 2 2021 2023-04-26 12:10:37Z NATALIE FERGUSON 1014 Cave Spring Road Rome GA 30161 31968427 false X www.darlingtonschool.org X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 23 23 212 45 0 11407825 4275257 20752618 22563734 1896165 1485608 124036 123550 34180644 28448149 7413216 6196321 0 0 10212833 10390240 0 0 839759 10867752 11721898 28493801 28308459 5686843 139690 94811273 83633921 19829267 18592039 74982006 65041882 TO CREATE A DIVERSE AND INCLUSIVE COMMUNITY OF LEARNERS COMMITTED TO A CHALLENGING AND SUPPORTIVE EDUCATIONAL EXPERIENCE THAT WILL EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY AND SERVE WITH RESPECT. false false 24006742 6196321 22684636 Darlington School is a 115-plus year old independent boarding and day school providing co-education college preparatory education to over 700 students in grades PK through twelve. Each year, the school educates approximately 525 day students in grades PK-12 and 180 boarding students in grades 9-12. Boarding students come from over 25 countries and over 20 states. Darlington School's campus is approximately 500 acres and includes PK-8th grade campus, 9th -12th grade campus, boarding student dormitories and outstanding art and athletic facilities. 24006742 true true false false false false false false false true true false false false true true true false true false true false true false true true false false true true true false false false false false false false false false false true false false false false true false false false true 32 0 true 212 true false false false false false true true false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true true false GA X NATALIE FERGUSON 7062360413 1014 CAVE SPRING ROAD Rome GA 30161 X L Brent Bell Headmaster/Secretary 40.0 0.0 X 327165 0 78811 Eliabeth W Pollard CFO 40.0 0.0 X 161065 0 17868 Chad A Liddle Dir of Soccer Academy 40.0 0.0 X 130515 0 14289 Hope A Jones Dir of PK-8th Grade 40.0 0.0 X 111149 0 32981 Matthew Peer Dir of Enrollment Management 40.0 0.0 X 115388 0 15220 Samuel G Moss Dean of College Guidance 40.0 0.0 X 109334 0 15573 Scott C Dozier Chairman 1.0 0.0 X X 0 0 0 Gordon A Smith Vice Chair 1.0 0.0 X X 0 0 0 Paige Dickow Treasurer 1.0 0.0 X X 0 0 0 Douglas A Hendrickson Finance Committee Chair 1.0 0.0 X X 0 0 0 Alexander W Whitaker Trustee 1.0 0.0 X 0 0 0 Andrew G Welborn Trustee 1.0 0.0 X 0 0 0 Clemontene Slack Trustee 1.0 0.0 X 0 0 0 Damus Lufadeju Trustee 1.0 0.0 X 0 0 0 Deborah H Harris Trustee 1.0 0.0 X 0 0 0 E Wright Ledbetter Trustee 1.0 0.0 X 0 0 0 Edwin C Watters Trustee 1.0 0.0 X 0 0 0 Gretchen K Corbin Trustee 1.0 0.0 X 0 0 0 Henry Linginfelter Trustee 1.0 0.0 X 0 0 0 James Parrish Owens Trustee 1.0 0.0 X 0 0 0 John R Ware Trustee 1.0 0.0 X 0 0 0 Katharine F Flory Trustee 1.0 0.0 X 0 0 0 Kevin C Evans Trustee 1.0 0.0 X 0 0 0 Mary Helen Heaner Trustee 1.0 0.0 X 0 0 0 Matthew P Mumber Trustee 1.0 0.0 X 0 0 0 Robert P Hortman Trustee 1.0 0.0 X 0 0 0 Teresa H Watters Trustee 1.0 0.0 X 0 0 0 Terri Pierce Trustee 1.0 0.0 X 0 0 0 Winburn E Stewart Trustee 1.0 0.0 X 0 0 0 954616 0 174742 6 false true false ADVANCED FACILITIES SERVICES PO Box 50196 LOS ANGELES CA 90074 FACILITY SERVICE 1978806 FLIK 1165 S Post Oak Ct SPRINGFIELD MO 65809 DINING MANAGEMENT 1803231 2 264024 4011233 142716 4275257 TUITION AND FEES 611600 22228932 22228932 AUXILIARY SERVICES 722210 124173 124173 AGENCY ORGANIZATIONS 611710 156955 156955 EMPLOYEE HOUSING INCOME 561300 36288 36288 CHANGE IN CASH SURRENDER VALUE 523000 17386 17386 22563734 1688 1688 0 0 0 0 0 4873822 3389902 1483920 1483920 1483920 16400 264024 42602 -26202 -26202 25800 10000 15800 15800 90824 77774 13050 13050 OTHER INCOME 900099 120902 120902 120902 28448149 22684636 1488256 0 4651321 4651321 1545000 1545000 0 565007 456187 67631 41189 0 7331123 5919149 877535 534439 692147 547696 99323 45128 1256924 994604 180369 81951 545039 440065 65241 39733 0 4973 3353 1620 47750 47750 0 0 79030 79030 128713 86778 41935 196839 196839 1031099 647530 361400 22169 0 0 1147702 886052 252125 9525 175438 137929 8509 29000 0 0 388047 388047 0 2019851 1701087 300584 18180 373106 183158 187971 1977 CONTRACTED SERVICES 2547595 2503266 41781 2548 FOOD SERVICE 1888886 1888886 ACADEMIC PROGRAMS 490579 490579 STUDENT ACTIVITIES 266649 266649 935641 269406 652315 13920 28308459 24006742 3461958 839759 X 4602760 1739137 3880159 1359225 4991593 2887628 298820 172656 0 0 0 0 0 0 53961 64301 228822 327069 86202980 47978648 38887460 38224332 40722526 37400453 524160 698131 0 0 0 0 621012 760989 94811273 83633921 2240298 2362469 0 0 4006103 3064284 13340000 13090000 0 0 0 0 0 0 0 0 242866 75286 19829267 18592039 X 32190316 26126850 42791690 38915032 74982006 65041882 94811273 83633921 X 139690 -3989925 -128710 -5961179 X false true X true false X 3413749 2733472 5748649 11407825 4275257 27578952 0 0 3413749 2733472 5748649 11407825 4275257 27578952 9766040 17812912 509157 551500 547070 387740 1688 1997155 32971 32971 0 29609078 110060248 0.60160 0.58274 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41270139 1338948 -2599683 1700000 38309404 32559837 1994594 8660088 1944380 41270139 30677871 1250317 2041186 1409537 32559837 31727479 106830 238463 1394901 30677871 30120836 346189 2616455 1356001 31727479 0.77000 0.23000 false false 1296820 1296820 69917562 33106615 36810947 1470288 1460138 10150 13518310 13411895 106415 38224332 0 INTEREST RATE SWAP 0 CAPITAL LEASE OBLIGATION 75286 75286 X 18423360 -3989925 -3989925 22413285 79030 5955834 6034864 28448149 28363484 6200000 6200000 22163484 79030 6065945 6144975 28308459 SCH D, PART V, LINE 4 The Darlington School endowment fund is setup to enable the school to better serve its students, families, and the entire Darlington community by ensuring that permanent resources are available to support vital programs and new initiatives. In addition, the fund helps keep faculty salaries competitive, tuition rates reasonable, and scholarship and financial aid programs viable. SCH D, PART X, LINE 2 The School is a tax-exempt entity under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before May 31, 2019. SCH D, PART XI, LINE 4B 128,710 Bad debt write-off pre-6/1/2021 52,602 - Fundraising Event Expenses 77,774 - Inventory Cost of Goods Sold 6,196,321 + STUDENT ASSISTANCE 253,624 - CHANGE IN VALUE OF INTEREST RATE SWAP 14,648 + CHANGE IN VALUE OF ANNUITY 155 + INTERCOMPANY ADJUSTMENT -------------- 5,955,834 = SCH D, PART XII, LINE 2D 6,200,000 = LEGAL SETTLEMENTS SCH D, PART XII, LINE 4B 6,196,321 STUDENT ASSISTANCE 52,602 - FUNDRAISING EVENT EXPENSES 77,774 - INVENTORY COST OF GOODS SOLD ------------- 6,065,945 = true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE FULL NONDISCRIMINATION POLICY IS PUBLISHED IN THE SCHOOL PARENT AND STUDENT HANDBOOK WHICH CAN BE FOUND ON THE SCHOOL'S WEBSITE. IN ADDITION, THE POLICY IS DISCLOSED ON THE SCHOOL APPLICATION PAPERWORK AND IN THE RECRUITING AND ADMISSIONS BROCHURE. true Europe (Including Iceland and Greenland) Program Services Agency Fee 32485 Central America and the Caribbean Grantmaking FINANCIAL AID 779180 East Asia and the Pacific Program Services Agency Fee 32040 Europe (Including Iceland and Greenland) Grantmaking FINANCIAL AID 433740 Russia and the Newly Independent States Grantmaking FINANCIAL AID 35000 East Asia and the Pacific Grantmaking FINANCIAL AID 81550 South America Grantmaking FINANCIAL AID 31000 Sub-Saharan Africa Grantmaking FINANCIAL AID 165030 South Asia Grantmaking FINANCIAL AID 19500 Central America and the Caribbean Investments 1609525 1609525 SCHOLARSHIPS AND FINANCIAL AID Central America and the Caribbean 23 779180 SCHOLARSHIPS AND FINANCIAL AID Europe (Including Iceland and Greenland) 12 433740 SCHOLARSHIPS AND FINANCIAL AID Russia and the Newly Independent States 1 35000 SCHOLARSHIPS AND FINANCIAL AID East Asia and the Pacific 3 81550 SCHOLARSHIPS AND FINANCIAL AID South America 1 31000 SCHOLARSHIPS AND FINANCIAL AID Sub-Saharan Africa 6 165030 SCHOLARSHIPS AND FINANCIAL AID South Asia 1 19500 false false false false false false Part I, Line 2 The grant funds outside of the U.S. are only for financial aid awarded to international students. The money is not distributed to the students directly. The students' tuition is adjusted by the financial aid they are awarded. DINNER/AUCTION 280424 264024 16400 20790 800 21012 0 280424 264024 16400 20790 800 21012 42602 -26202 25800 10000 true 25800 10000 10000 15800 GA true false false false 1.00000 natalie ferguson 1014 Cave Spring Road Rome GA 30161 false false true SCHOLARSHIPS/FINANCIAL ASSISTANCE 448 4651321 SCHEDULE I, PART I, LINE 2 DARLINGTON SCHOOL OFFERS A LIMITED AMOUNT OF FINANCIAL AID TO STUDENTS BASED SOLELY ON FINANCIAL NEED. APPLICANTS ARE REQUIRED TO FURNISH INFORMATION PERTINENT TO THE DETERMINATION OF PARENTAL INCOME AND THE ABILITY TO MEET TUITION REQUIREMENTS. EACH APPLICATION IS CONSIDERED BY DARLINGTON SCHOOL FINANCIAL AID COMMITTEE ON AN INDIVIDUAL BASIS. X X X X X X true false X X false false false false false false false true false L Brent Bell Headmaster/Secretary 307165 0 20000 0 0 0 16296 0 63396 0 406857 0 0 0 Eliabeth W Pollard CFO 158065 0 3000 0 0 0 9414 0 9858 0 180337 0 0 0 SCH J, PART I, LINE 1A FRINGE OR EXPENSE EXPLANATION ----------------------------- TRAVEL COMPANIONS: TRAVEL FOR SPOUSES IS PAID IN SITUATIONS WHERE A SPOUSE WOULD NORMALLY ATTEND. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: DARLINGTON PROVIDES CLUB MEMBERSHIPS FOR TWO INDVIDUALS, DUE TO ACCESS TO THESE FACILITIES ARE NEEDED TO CONDUCT SCHOOL BUSINESS. THE MEMBERSHIP ALONG WITH THE TAX GROSS-UP IS INCLUDED IN THE EMPLOYEES' TAXABLE INCOME. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: DUE TO DARLINGTON HAVING A BOARDING COMPONENT, THE HEADMASTER AND ASST. HEADMASTER LIVE ON CAMPUS. PERSONAL SERVICES: A MAID SERVICE IS PROVIDED TO ONE KEY EMPLOYEE. THE HOME IS A LARGE, HISTORIC HOME WHERE DARLINGTON FUNCTIONS ARE HELD. SCH J, PART I, LINE 7 MERIT BONUSES WERE AWARDED BASED ON PERFORMANCE AT YEAR END. A DEV AUTHORITY OF FLOYD COUNTY 277182908 000000000 2015-08-15 16840000 refinance false false false A 3750000 0 16840000 0 0 0 110000 0 0 16730000 0 0 false false true true A false false false false 0 false false false true A false false false false true false 0 false 0 false true A true X 23 142716 STOCK QUOTE false true true PART I, COLUMN B - ITEMS CONTRIBUTED COLUMN B REPORTS NUMBER OF CONTRIBUTIONS. PART I, LINE 32B DARLINGTON SCHOOL, INC. USES BENJAMIN F. EDWARDS & CO. AS A THIRD PARTY TO SELL DONATED STOCK. PART VI, LINE 11B FORM 990 IS REVIEWED BY THE CFO, CONTROLLER, AND HEAD OF SCHOOL BEFORE THE BOARD REVIEWS. PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD. PART VI, LINE 15A & 15B THE BOARD REVIEWS THE HEAD OF SCHOOL's PERFORMANCE, and The HEAD OF SCHOOL REVIEWS THE ASSISTANT HEADMASTER's performance. In conjunction with these reviews, the school ALSO USE NAIS MARKERS for benchmarking. PART VI, LINE 19 AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. PART XI, LINE 8 128,710 - PLEDGES WRITE-OFF PRE-6/1/2021 PART XI, LINE 9 253,624 CHANGE IN VALUE OF INTEREST SWAP 14,648 - CHANGE IN VALUE OF ANNUITY 6,200,000 - LEGAL SETTLEMENTS 155 - INTERCOMPANY ADJUSTMENT -------------------------- -5,961,179 = DARLINGTON School FOUNDATION Inc 1014 CAVE SPRING RD SW ROME GA 30161 862859154 INVESTING GA 501(C)(3) 12 - TYPE 1 NA false SUNTRUST CHARITABLE TRUST (3) PO BOX 4655 ATLANTA GA 30302 580566169 INVESTMENT GA SUNTRUST TRUST 539500 1.00000 false false false false false false false false false false false false false false false false false false false false