2019-03-06T14:25:26-06:00 2018-05-31 582161308 BROOKS MCGINNIS & COMPANY LLC 5607 GLENRIDGE DR STE 650 ATLANTA GA 303424959 990 2017-06-01 580566169 DARLINGTON SCHOOL INC DARL 7062360400 1014 CAVE SPRING ROAD ROME GA 30161 ELIZABETH W POLLARD CFO 7062360478 2018-03-05 true STEVEN E TRUMBO P01069014 4045314940 2019-03-06 96.91.158.145 2019-03-06 14:25:26 CS P 336985540A4F14DEBA7C2DF908C6D56BF4D0424D 03CEF178FBED6CDFA9E9A33F610896242BB1D666 2017 2019-02-21 02:37:17Z L BRENT BELL 1014 CAVE SPRING ROAD ROME GA 30161 33012580 false X WWW.DARLINGTONSCHOOL.ORG X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 22 21 267 60 0 3065981 3413749 21337609 21274938 2021966 1171079 68233 113588 26493789 25973354 5296191 5281750 0 10814642 10859190 0 1027612 12222151 11339239 28332984 27480179 -1839195 -1506825 86461742 86096431 21483948 20651824 64977794 65444607 TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. false false 23438968 5281750 21274938 EDUCATION FOR APPROXIMATELY 720 STUDENTS, 176 OF WHOM ARE BOARDING. 23438968 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 32 0 true 267 true false false false false false false false false false false false false X 22 21 false false false false false false false true true false false true true true true true true true true false GA X X ELIZABETH POLLARD 7062356051 1014 CAVE SPRING ROAD ROME GA 30161 L BRENT BELL HEADMASTER/S 40.00 X X 270637 0 36630 MARSHALL F CAMPBELL TRUSTEE 3.00 X 0 0 0 PAIGE S DICKOW TRUSTEE 3.00 X 0 0 0 SCOTT C DOZIER TRUSTEE 3.00 X 0 0 0 KEVIN C EVANS TRUSTEE 3.00 X 0 0 0 RACHEL J GROSS TRUSTEE 3.00 X 0 0 0 MARY H HEANER TREASURER 3.00 X X 0 0 0 DOUGLAS A HENDRICKSON TRUSTEE 3.00 X 0 0 0 ROBERT P HORTMAN VICE-CHAIR 3.00 X X 0 0 0 ROBERT H LEDBETTER TRUSTEE 3.00 X 0 0 0 LUKE L LESTER TRUSTEE 3.00 X 0 0 0 KIMBROUGH P MCCONKEY TRUSTEE 3.00 X 0 0 0 MATTHEW P MUMBER TRUSTEE 3.00 X 0 0 0 LINDA F OWENS CHAIRMAN 3.00 X X 0 0 0 CLEMONTENE SLACK TRUSTEE 3.00 X 0 0 0 GORDON A SMITH TRUSTEE 3.00 X 0 0 0 WILLIAM G SMITH TRUSTEE 3.00 X 0 0 0 ROGER H TILLERY TRUSTEE 3.00 X 0 0 0 JOHN R WARE TRUSTEE 3.00 X 0 0 0 EDWIN C WATTERS TRUSTEE 3.00 X 0 0 0 SCOTT WHITWORTH TRUSTEE 3.00 X 0 0 0 LARRY C WILLIAMS TRUSTEE 3.00 X 0 0 0 ELIZABETH W POLLARD CFO 40.00 X 133142 0 24299 JOSEPH W MONTGOMERY CHIEF ADV. O 40.00 X 179026 0 29602 CHAD A LIDDLE DIR. OF SOCC 40.00 X 146972 0 17556 SAMUEL G MOSS DEAN OF COLL 40.00 X 106902 0 15854 THOMAS C WHITWORTH HEADMASTER 0.00 X 62500 0 0 899179 123941 5 true true false ADVANCED FACILITIES SERVICES 12399 S FOXTON RD CONIFER CO 80433 FACILITY 1921520 FLIK PO BOX 50196 LOS ANGELES CA 900740196 DINING MGMT. 1538363 2 138322 3275427 512225 3413749 TUITION AND FEES 20353999 20353999 AUXILIARY SERVICES 783362 783362 AGENCY ORGANIZATIONS 125311 125311 CHANGE IN CASH SURRENDER VALU 12266 12266 21274938 509157 509157 7587123 6925201 661922 661922 661922 50560 138322 50560 58392 63465 -5073 -5073 OTHER INCOME 900099 118661 118661 118661 25973354 21388526 1171079 5281750 5281750 578077 461890 68251 47936 7837495 6262240 925339 649916 799533 642781 94033 62719 1049413 843672 123420 82321 594672 478084 69939 46649 9633 9633 47600 47600 106643 72895 33748 87984 87984 1821597 1431471 333444 56682 1134614 846284 275971 12359 307916 250854 29172 27890 530854 530854 2452801 2042887 380081 29833 294449 181417 110383 2649 CONTRACTED SERVICES 2155817 2130358 23606 1853 FOOD SERVICE 1411029 1411029 BAD DEBT EXPENSE 463274 463274 OTHER EXPENSE 400291 55536 340973 3782 114737 51692 60022 3023 27480179 23438968 3013599 1027612 612666 818564 2184896 2922685 2844944 2015456 592856 470489 1613809 1051109 27951 33024 372754 438852 83328944 38870224 45732665 44458720 30571805 32089710 1340603 1088910 566793 708912 86461742 86096431 1031493 907462 3146332 3345673 15840000 15340000 650000 816123 1058689 21483948 20651824 X 32651262 31669474 7244357 8346769 25082175 25428364 64977794 65444607 86461742 86096431 -1506825 1973638 X false true X true false X 30120836 346189 2616455 1356001 31727479 28282588 515257 2669227 1346236 30120836 30237813 342365 -973256 1324334 28282588 30184234 285771 971330 1203522 30237813 27610927 439984 3247873 1114550 30184234 0.78000 0.22000 false false 1270570 1270570 68476419 25850459 42625960 1460138 1445889 14249 12121817 11573876 547941 44458720 CAPITAL LEASE OBLIGATION 1058689 1058689 X 22315993 1973638 114025 2087663 20228330 5745024 5745024 25973354 21849180 114025 114025 21735155 5745024 5745024 27480179 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOLS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED MAY 31, 2018 AND 2017, THE SCHOOL DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOLS INTERNAL REVENUE SERVICE FILINGS FOR THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 63,465 SPECIAL EVENTS EXPENSES 50,560 SCHEDULE D, PAGE 4, PART XI, LINE 4B STUDENT ASSISTANCE 5,281,750 BAD DEBT EXPENSE 463,274 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 63,465 SPECIAL EVENTS EXPENSES 50,560 SCHEDULE D, PAGE 4, PART XII, LINE 4B STUDENT ASSISTANCE 5,281,750 BAD DEBT EXPENSE 463,274 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 FOUND ON THE SCHOOL'S WEBSITE. IN ADDITION, THE POLICY IS DISCLOSED ON THE SCHOOL APPLICATION PAPERWORK AND IN THE RECRUITING AND ADMISSIONS BROCHURE. AUCTION EVENT 188882 138322 50560 12000 15197 23363 188882 138322 50560 12000 15197 23363 50560 false SCHOLARSHIP/FINANCIAL AID 365 5281750 PUB. TUITI SCHEDULE I, PAGE 1, 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 true false X X false false false false false false false false false L BRENT BELL HEADMASTER/SECRETARY 270637 26785 9845 307267 ELIZABETH W POLLARD CFO 133142 14142 10157 157441 JOSEPH W MONTGOMERY CHIEF ADV. OFFICER 179026 17676 11926 208628 CHAD A LIDDLE DIR. OF SOCCER ACAD. 146972 12247 5309 164528 THOMAS C WHITWORTH HEADMASTER 62500 62500 SCHEDULE J, PART III PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE SCHOOL HAS AN AGREEMENT WITH THE RETIRED HEADMASTER TO PAY HIM 250,000 IN SUPPLEMENTAL COMPENSATION AT MAY 31, 2014. NO PAYMENTS WERE MADE AS OF MAY 31, 2014. DURING THE FISCAL YEAR ENDED MAY 31, 2018, PAYMENTS OF 62,500 WERE MADE TO THE RETIRED HEADMASTER. PART I, LINE 1A - FRINGE OR EXPENSE EXPLANATION TRAVEL FOR COMPANIONS - TRAVEL FOR SPOUSES IS PAID IN SITUATIONS WHERE A SPOUSE WOULD NORMALLY ATTEND THAT EVENT TAX INDEMNIFICATION AND GROSS-UP PAYMENTS/HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - DARLINGTON PROVIDES CLUB MEMBERSHIPS FOR TWO INDIVIDUALS, 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. A DEV AUTHORITY OF FLOYD COUNTY 237182908 2015-08-15 16840000 REFINANCE false false false A 16840000 110000 16730000 false false true true A false false false false false false false A false false false false true false false false false A false X 9 409088 X 3-D PRINTER 1 61116 FMV X LAND IMPROV. 2 36521 FMV X SOCCER TICKETS 1 5500 FMV false false false FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE CFO, CONTROLLER, AND HEAD OF SCHOOL BEFORE THE BOARD REVIEWS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A BOARD REVIEWS HEADMASTER PERFORMANCE; HEADMASTER REVIEWS CFO PERFORMANCE. USE NAIS SALARY DATA FOR COMPARABLE SCHOOLS. FORM 990, PAGE 6, PART VI, LINE 15B BOARD REVIEWS HEADMASTER PERFORMANCE; HEADMASTER REVIEWS CFO PERFORMANCE. USE NAIS SALARY DATA FOR COMPARABLE SCHOOLS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 63,465 SPECIAL EVENTS EXPENSES 50,560 STUDENT ASSISTANCE -5,281,750 BAD DEBT EXPENSE -463,274 COST OF GOODS SOLD -63,465 SPECIAL EVENTS EXPENSES -50,560 STUDENT ASSISTANCE 5,281,750 BAD DEBT EXPENSE 463,274