2015-11-30T11:27:49-06:00 2015-05-31 582161308 BROOKS MCGINNIS & COMPANY LLC 5607 GLENRIDGE DR STE 650 ATLANTA GA 303424959 990 2014-06-01 580566169 DARLINGTON SCHOOL INC DARL 7062360400 1014 CAVE SPRING ROAD ROME GA 30161 ELIZABETH POLLARD CFO 7062360400 2015-11-20 true STEVEN E TRUMBO P01069014 4045314940 2015-11-30 2014 2016-03-07 17:11:31Z L BRENT BELL 1014 CAVE SPRING ROAD ROME GA 30161 39175676 false X WWW.DARLINGTONSCHOOL.ORG X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 25 24 227 60 0 2559302 2952188 21499852 20448259 4208363 2058160 70867 43613 28338384 25502220 5153653 4762418 0 10264421 10234191 0 1023994 11581883 11802856 26999957 26799465 1338427 -1297245 96388654 92331866 25959301 24039004 70429353 68292862 TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. false false 23136894 4762418 20448259 EDUCATION FOR APPROXIMATELY 800 STUDENTS, 184 OF WHOM ARE BOARDING. 23136894 true true false false false false false false false true true true 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 49 0 true 227 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 X ELIZABETH POLLARD 7062356051 1014 CAVE SPRING ROAD ROME GA 30161 BRENT B BELL HEADMASTER/S 40.00 X X 130294 0 17109 WILLIAM D CORNWELL TREASURER 3.00 X X 0 0 0 ROBERT H LEDBETTER TRUSTEE 3.00 X 0 0 0 JERE A DRUMMOND CHAIRMAN 3.00 X X 0 0 0 JEFFERY R GARDNER 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 RITA D GRIFFIN TRUSTEE 3.00 X 0 0 0 RACHEL J GROSS TRUSTEE 3.00 X 0 0 0 MARY H HEANER TRUSTEE 3.00 X 0 0 0 DOUG A HENDRICKSON TRUSTEE 3.00 X 0 0 0 ROBERT P HORTMAN TRUSTEE 3.00 X 0 0 0 WILLIAM A KELLY TRUSTEE 3.00 X 0 0 0 JOYCE R NEELY TRUSTEE 3.00 X 0 0 0 LINDA F OWENS VICE-CHAIRMA 3.00 X X 0 0 0 WRIGHT W SMITH TRUSTEE 3.00 X 0 0 0 EDWIN C WATTERS TRUSTEE 3.00 X 0 0 0 STEPHEN E WILHOITE TRUSTEE 3.00 X 0 0 0 JOHN H IRBY TRUSTEE 3.00 X 0 0 0 SCOTT WHITWORTH 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 JAMES L LESTER TRUSTEE 3.00 X 0 0 0 JULIUS C SHAW TRUSTEE 3.00 X 0 0 0 LARRY C WILLIAMS TRUSTEE 3.00 X 0 0 0 ELIZABETH W POLLARD CFO 40.00 X 119324 0 21828 JOSEPH W MONTGOMERY CHIEF ADV. O 40.00 X 155170 0 24671 CHAD A LIDDLE DIR. OF SOCC 40.00 X 113358 0 11317 THOMAS C WHITWORTH HEADMASTER 0.00 X 172135 0 16922 690281 91847 5 true true false SODEXO INC AFFILIATES PO BOX 536922 ATLANTA GA 303536922 FACILITY 1986336 FLIK PO BOX 50196 LOS ANGELES CA 900740196 FOOD SERVICE 1654021 2 99015 2853173 156335 2952188 TUITION AND FEES 19478420 19478420 AUXILIARY SERVICES 807338 807338 AGENCY ORGANIZATIONS 105796 105796 EMPLOYEE HOUSING INCOME 35645 35645 CHANGE IN CASH SURRENDER VALU 21060 21060 20448259 686804 686804 14938931 13567575 1371356 1371356 1371356 46228 99015 46228 57996 59653 -1657 -1657 OTHER INCOME 900099 45270 45270 45270 25502220 21863228 686804 4762418 4762418 530208 432337 54498 43373 7497708 6113700 770656 613352 710398 576798 77228 56372 924847 750916 100541 73390 571030 463640 62077 45313 17900 17900 45800 45800 48608 48608 143146 143146 1796539 1436095 277532 82912 1189172 892757 283378 13037 348743 284590 7098 57055 409992 409992 2451599 2041887 379894 29818 262161 149672 110303 2186 CONTRACTED SERVICES 2278465 2254464 22254 1747 FOOD SERVICE 1349103 1349103 BAD DEBT EXPENSE 950000 950000 OTHER EXPENSE 271670 38012 229555 4103 239958 181905 56717 1336 26799465 23136894 2638577 1023994 1819578 1922513 2483453 775753 5681346 4273771 484098 329608 2258456 2213176 36757 38414 249541 369715 80103200 30988848 49836092 49114352 27022800 26478158 5953668 6296262 562865 520144 96388654 92331866 1501496 1318222 3273110 2869690 20480000 18230000 704695 1621092 25959301 24039004 X 35304993 34609679 11185578 9458630 23938782 24224553 70429353 68292862 96388654 92331866 -1297245 -839246 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30184234 285771 971330 1203522 30237813 27610927 439984 3247873 1114550 30184234 25238954 606162 2802544 1036733 27610927 26326855 1909811 -1998788 998924 25238954 23320906 1097832 2928885 1020768 26326855 0.78000 0.22000 false false 1195999 1195999 66500064 20533182 45966882 1460138 1425831 34307 10946999 9029835 1917164 49114352 6296262 F 6296262 CAPITAL LEASE OBLIGATION 1442382 INTEREST RATE SWAP 178710 1621092 X 19056437 -839246 105881 -733365 19789802 5712418 5712418 25502220 21192928 105881 105881 21087047 5712418 5712418 26799465 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, 2015 AND 2014, 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 (BASED ON A MORE-LIKELY-THAN-NOT STANDARD FOR SUBSTANTIATION) 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 59,653 SPECIAL EVENTS EXPENSES 46,228 SCHEDULE D, PAGE 4, PART XI, LINE 4B STUDENT ASSISTANCE 4,762,418 BAD DEBT EXPENSE 950,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 59,653 SPECIAL EVENTS EXPENSES 46,228 SCHEDULE D, PAGE 4, PART XII, LINE 4B STUDENT ASSISTANCE 4,762,418 BAD DEBT EXPENSE 950,000 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 145243 99015 46228 33450 7106 5672 145243 99015 46228 33450 7106 5672 46228 false SCHOLARSHIP/FINANCIAL AID 398 4762418 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 true false false false false false false false JOSEPH W MONTGOMERY CHIEF ADV. OFFICER 155170 15453 9218 179841 THOMAS C WHITWORTH HEADMASTER 172135 13625 3297 189057 SCHEDULE J, PAGE 1, PART I, LINE 4 THOMAS C. WHITWORTH 0 57,292 0 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, 2015, PAYMENTS OF 57,292 WERE MADE TO THE RETIRED HEADMASTER. THE REMAINING PAYMENTS WILL BE MADE OVER THE COURSE OF THE NEXT THREE YEARS. 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 343573BEO 2008-11-13 14000000 CONSTRUCTION OF MIDDLE SCHOOL false false false A 14000000 403141 13596859 false false true true A false false false false false false false A false false false false true false false false false X 1 5700 FAIR MARKET X MOTOR COACH 1 100000 FAIR MARKET X BASEBALL FIELD 1 28265 FAIR MARKET X PAINTING 2 8059 FAIR MARKET X FURNITURE 1 14311 FAIR MARKET false false false FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE CFO, CONTROLLER, AND HEADMASTER BEFORE THE BOARD REVIEWS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD OF TRUSTEES. 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 59,653 SPECIAL EVENTS EXPENSES 46,228 STUDENT ASSISTANCE -4,762,418 BAD DEBT EXPENSE -950,000 COST OF GOODS SOLD -59,653 SPECIAL EVENTS EXPENSES -46,228 STUDENT ASSISTANCE 4,762,418 BAD DEBT EXPENSE 950,000