2022-03-19T11:04:44-05:00 2021-05-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2020-06-01 580566169 Darlington School Inc % ELIZABETH POLLARD DARL 7062360400 1014 Cave Spring Road Rome GA 30161 Elizabeth W Pollard CFO 7062360400 2022-04-15 true Elizabeth W Pollard 999009999 SABRE J LINAHAN P01372980 4048746244 2022-04-15 2020 2022-09-23 18:48:47Z Elizabeth W Pollard 1014 Cave Spring Road Rome GA 30161 43563602 false X www.darlingtonschool.org X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 25 24 205 45 0 5748649 11407825 22617754 20752618 749840 1896165 48421 124036 29164664 34180644 6414768 7413216 0 0 10506273 10212833 0 0 844037 11644368 10867752 28565409 28493801 599255 5686843 82333425 94811273 18432603 19829267 63900822 74982006 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 24361203 7413216 20840839 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. 24361203 true true false false false false false false false true true false false false true true true false true false true false true false false 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 30 0 true 205 true false false false false false false false false false false false false X 25 24 false false false false false false false true true false false true true true true true true true true false GA X ELIZABETH POLLARD 7062360400 1014 CAVE SPRING ROAD Rome GA 30161 X L BRENT BELL HEADMASTER/SECRETARY 40.0 1.0 X X 312231 0 65040 ELIZABETH W POLLARD CFO 40.0 1.0 X 150708 0 21472 CHAD A LIDDLE DIR. OF SOCCER ACADEMY 40.0 0.0 X 139049 0 20346 JOSEPH MONTGOMERY STRAT. INITIATIVES 40.0 0.0 X 123883 0 29930 SAMUEL G MOSS DEAN OF COLLEGE 40.0 0.0 X 108661 0 20158 MATTHEW PEER DIR. OF ENROLLMENT MANAGEMENT 40.0 0.0 X 105866 0 17232 ROBERT P HORTMAN CHAIRMAN 1.0 0.0 X X 0 0 0 SCOTT C DOZIER VICE CHAIR 1.0 0.0 X X 0 0 0 GORDON A SMITH TREASURER 1.0 1.0 X X 0 0 0 DOUGLAS A HENDRICKSON FINANCE COMMITTEE CHAIR 1.0 0.0 X X 0 0 0 ANDY WELBORN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM G SMITH TRUSTEE 1.0 0.0 X 0 0 0 BIN YU TRUSTEE 1.0 0.0 X 0 0 0 CLEMONTENE SLACK TRUSTEE 1.0 0.0 X 0 0 0 DEBORAH H HARRIS TRUSTEE 1.0 0.0 X 0 0 0 EDWIN C WATTERS TRUSTEE 1.0 0.0 X 0 0 0 GRETCHEN CORBIN TRUSTEE 1.0 0.0 X 0 0 0 HENRY P LINGINFELTER TRUSTEE 1.0 0.0 X 0 0 0 JAMES R WILSON TRUSTEE 1.0 0.0 X 0 0 0 JOHN R WARE TRUSTEE 1.0 0.0 X 0 0 0 KEVIN C EVANS TRUSTEE 1.0 0.0 X 0 0 0 KIMBROUGH P MCCONKEY TRUSTEE 1.0 0.0 X 0 0 0 MARY H HEANER TRUSTEE 1.0 0.0 X 0 0 0 MATTHEW P MUMBER TRUSTEE 1.0 0.0 X 0 0 0 PARRISH OWENS TRUSTEE 1.0 0.0 X 0 0 0 TERRI PIERCE TRUSTEE 1.0 0.0 X 0 0 0 TERESA H WATTERS TRUSTEE 1.0 0.0 X 0 0 0 WHIT WHITAKER TRUSTEE 1.0 0.0 X 0 0 0 WIN STEWART TRUSTEE 1.0 0.0 X 0 0 0 WRIGHT LEDBETTER TRUSTEE 1.0 0.0 X 0 0 0 940398 0 174178 6 false true false ADVANCED FACILITIES SERVICES PO Box 50196 LOS ANGELES CA 90074 FACILITY SERVICE 1894007 FLIK 1165 S Post Oak Ct SPRINGFIELD MO 65809 DINING MANAGEMENT 1331260 2 297770 11110055 86743 11407825 TUITION AND FEES 611600 20457145 20457145 AUXILIARY SERVICES 722210 170566 170566 AGENCY ORGANIZATIONS 611710 66483 66483 EMPLOYEE HOUSING INCOME 561300 34753 34753 CHANGE IN CASH SURRENDER VALUE 523000 23671 23671 20752618 387740 387740 0 0 0 0 0 10798660 9290235 1508425 1508425 1508425 0 0 0 45767 12796 32971 32971 82771 79927 2844 2844 OTHER INCOME 900099 88221 88221 88221 34180644 20840839 1931980 0 6841046 6841046 572170 572170 0 533858 425158 67470 41230 0 7227082 5755562 913369 558151 743615 589712 101224 52679 1127932 894489 153538 79905 580346 460234 78999 41113 0 537687 537687 50825 50825 0 0 79775 79775 39096 2712 36384 117427 117427 772308 604100 154078 14130 0 0 998451 764125 226152 8174 236908 209824 8386 18698 0 0 407848 407848 0 2354862 1983141 350507 21214 390957 190108 198815 2034 CONTRACTED SERVICES 2191138 2151497 37379 2262 FOOD SERVICE 1584889 1584889 STUDENT ACTIVITIES 383166 383166 ACADEMY PROGRAM EXPENSES 379976 379976 342439 161446 176546 4447 28493801 24361203 3288561 844037 X 3105630 4602760 3744637 3880159 980347 4991593 536829 298820 0 0 0 0 398415 0 60148 53961 192363 228822 84846056 45958596 40824497 38887460 31225219 40722526 662499 524160 0 0 0 0 602841 621012 82333425 94811273 727918 2240298 0 0 2898318 4006103 14090000 13340000 0 0 0 0 0 0 0 0 716367 242866 18432603 19829267 X 63900822 32190316 0 42791690 63900822 74982006 82333425 94811273 X 5686843 7095224 -1818371 117488 X false true X true false X 3065981 3413749 2733472 5748649 11407825 26369676 0 0 3065981 3413749 2733472 5748649 11407825 26369676 9579803 16789873 413928 509157 551500 547070 387740 2409395 32971 32971 0 28812042 108761963 0.58274 0.78440 X SCHEDULE A, PART II IN APRIL 2020, THE SCHOOL OBTAINED A SMALL BUSINESS ADMINISTRATION ("SBA") LOAN UNDER THE PAYCHECK PROTECTION PROGRAM FLEXIBILITY ACT ("PPPFA") IN THE AMOUNT OF $1,815,900. THE PAYCHECK PROTECTION PROGRAM ("PPP") LOAN BORE INTEREST AT 1% AND FOLLOWED THE REPAYMENT TERMS OUTLINED BY THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITIES ACT (THE "CARES ACT") AND PPPFA. THE SCHOOL MUST APPLY FOR PPP LOAN PROCEEDS TO BE FORGIVEN WITH ITS LENDING INSTITUTION, PROVIDED THE PROCEEDS ARE USED WITHIN A SPECIFIED TIMEFRAME TO COVER CERTAIN PAYROLL AND OTHER EXPENSES AS OUTLINED IN THE CARES ACT AND THE PPPFA. AS OF MAY 31, 2020, MANAGEMENT DETERMINED THAT THE SCHOOL HAD USED $1,518,130 ON QUALIFYING EXPENSES AND RECORDED CONTRIBUTION REVENUE IN THAT AMOUNT AS OF MAY 31, 2020. THE REMAINING BALANCE OF $297,770 WAS RECORDED AS REFUNDABLE ADVANCE LIABILITY AND RECOGNIZED AS CONTRIBUTION REVENUE FROM OPERATING ACTIVITIES DURING FISCAL YEAR 2021 AS QUALIFYING EXPENSES WERE INCURRED. THE SCHOOL APPLIED FOR AND RECEIVED FULL FORGIVENESS IN FISCAL YEAR 2021. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32559837 1994594 8660088 1944380 41270139 30677871 1250317 2041186 1409537 32559837 31727479 106830 238463 1394901 30677871 30120836 346189 2616455 1356001 31727479 28282588 515257 2669227 1346236 30120836 0.69000 0.31000 false false 1296820 1296820 69120658 31540168 37580490 1470288 1460138 10150 12958290 12958290 38887460 0 INTEREST RATE SWAP 125533 CAPITAL LEASE OBLIGATION 117333 242866 X 33485320 7095224 9500 7104724 26380596 79775 7720273 7800048 34180644 21103033 9500 9500 21093533 79775 7320493 7400268 28493801 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, 2018. SCH D, PART XI, LINE 4B 517,268 Bad debt write-off pre-6/1/2020 12,796 - Fundraising Event Expenses 79,927 - Inventory Cost of Goods Sold 7,413,216 + STUDENT ASSISTANCE 147,146 - CHANGE IN VALUE OF INTEREST RATE SWAP 29,658 + CHANGE IN VALUE OF ANNUITY -------------------------- 7,720,273 = SCH D, PART XII, LINE 4B 7,413,216 STUDENT ASSISTANCE 12,796 - FUNDRAISING EVENT EXPENSES 79,927 - INVENTORY COST OF GOODS SOLD ------------- 7,320,493 = 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) 0 0 Program Services Agency Fee 10757 Central America and the Caribbean 0 0 Program Services Agency Fee 28080 North America 0 0 Grantmaking FINANCIAL AID 66000 Europe (Including Iceland and Greenland) 0 0 Grantmaking FINANCIAL AID 159790 Central America and the Caribbean 0 0 Grantmaking FINANCIAL AID 271380 South America 0 0 Grantmaking FINANCIAL AID 75000 0 0 0 0 611007 611007 SCHOLARSHIPS AND FINANCIAL AID North America 2 66000 SCHOLARSHIPS AND FINANCIAL AID Europe (Including Iceland and Greenland) 3 159790 SCHOLARSHIPS AND FINANCIAL AID Central America and the Caribbean 7 271380 SCHOLARSHIPS AND FINANCIAL AID South America 2 75000 false false false false false false 45767 10000 2796 true 1.00000 45767 10000 2796 12796 32971 GA true false false false 1.00000 Elizabeth Pollard 1014 Cave Spring Road Rome GA 30161 false false true SCHOLARSHIP/FINANCIAL ASSISTANCE 405 5365073 COVID TUITION CREDITS 54 1475973 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 288334 23897 27600 37930 377761 ELIZABETH W POLLARD CFO 150708 15284 6673 172665 CHAD A LIDDLE DIR. OF SOCCER ACADEMY 139049 14158 6573 159780 JOSEPH MONTGOMERY STRAT. INITIATIVES 123883 12104 18207 154194 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 3500000 0 16840000 0 0 0 110000 0 0 16730000 0 0 false false true true A false false false false 0.00000 0.00000 0.00000 false false false true A false false false false true false 0 false 0 false true A true X 5 86743 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 1,301,103 - PRIOR PERIOD ADJUSTMENT FROM AUDITED FINANCIALS 517,268 - PLEDGES WRITE-OFF PRE-6/1/2020 -------------------------- -1,818,371 = PART XI, LINE 9 147,146 CHANGE IN VALUE OF INTEREST SWAP 29,658 - CHANGE IN VALUE OF ANNUITY -------------------------- 117,488 = 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 636900 1.00000 false false false false false false false false false false false false false false false false false false false false