2025-04-16T02:23:17-05:00 2024-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2023-07-01 060646906 SOUTH KENT SCHOOL CORPORATION SOUT 8609273539 40 BULLS BRIDGE ROAD SOUTH KENT CT 06785 BRIAN SULLIVAN HEAD OF SCHOOL 8609273539 2025-04-08 1 1 LAURA KIELCZEWSKI P01273422 9592007000 2025-04-07 2023 2025-03-06 01:10:19Z BRIAN SULLIVAN 40 BULLS BRIDGE ROAD SOUTH KENT CT 06785 26600235 0 X WWW.SOUTHKENTSCHOOL.ORG X 1923 CT SOUTH KENT SCHOOL, ESTABLISHED IN 1923, IS A COLLEGE-PREPARATORY SCHOOL FOR BOYS IN GRADES 9 THROUGH 12. WE DEVELOP YOUNG MEN WHO CAN EVOLVE AND ADAPT, BE GLOBALLY COMPETITIVE AND PREPARED TO MEET THE CHALLENGES POSED BY A CHANGING NATURAL ENVIRONMENT. THEIR TIME AT SOUTH KENT PREPARES OUR STUDENTS FOR SUCCESS AT EACH POINT IN THEIR LIFE. THREE PRINCIPLES DEFINE THE SCHOOL: SIMPLICITY OF LIFE, SELF-RELIANCE, AND DIRECTNESS OF PURPOSE.SOUTH KENT SCHOOL IS ACCREDITED BY THE NEW ENGLAND ASSOCIATION OF SCHOOLS AND COLLEGES AND HOLDS MEMBERSHIPS IN THE CUM LAUDE SOCIETY, THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, THE NATIONAL ASSOCIATION OF EPISCOPAL SCHOOLS, THE SECONDARY SCHOOL ADMISSION TEST BOARD, THE CONNECTICUT ASSOCIATION OF INDEPENDENT SCHOOLS, THE ASSOCIATION OF BOARDING SCHOOLS, THE INTERNATIONAL COALITION OF BOYS SCHOOLS AND THE NATIONAL ASSOCIATION FOR COLLEGE ADMISSION COUNSELING. 24 23 88 23 201475 0 1754834 6317176 9943570 10840811 -228492 479255 131069 271199 11600981 17908441 4055300 4857721 0 0 5474791 6142345 0 0 791756 6378793 6475812 15908884 17475878 -4307903 432563 36202289 38383385 17197661 17909466 19004628 20473919 X SOUTH KENT SCHOOL IS AN INDEPENDENT, COLLEGE-PREPARATORY SCHOOL FOR BOYS. SINCE ITS FOUNDING, SOUTH KENT HAS MAINTAINED TIES WITH THE EPISCOPAL CHURCH. THREE PRINCIPLES DEFINE THE SCHOOL: SIMPLICITY OF LIFE, SELF-RELIANCE, AND DIRECTNESS OF PURPOSE.WE OFFER, BY LIVING SIMPLY, AN UNCLUTTERED ENVIRONMENT FOR LIVELY AND RIGOROUS LEARNING.WE ENCOURAGE OUR STUDENTS TO BECOME SELF-RELIANT IN ORDER TO DEVELOP COMPETENCE AND SELF-ESTEEM.WE VALUE DIRECTNESS OF PURPOSE: WE WANT EACH STUDENT TO WELCOME THE CHALLENGE TO FOCUS HIS ENERGIES, TO SET GOALS, AND TO WORK TO MEET THEM. 0 0 13661077 4857721 10725334 A PRIVATE SECONDARY EDUCATIONAL INSTITUTION FOR APPROXIMATELY 143 BOARDING AND DAY STUDENTS (BOYS). THE SCHOOL PROVIDES AN ENVIRONMENT THAT ENCOURAGES INTELLECTUAL, CULTURAL AND ATHLETIC ACHIEVEMENT. 13661077 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 87 0 1 88 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 X TRISHA LAUNDRY 8609273539 40 BULLS BRIDGE ROAD SOUTH KENT CT 06785 BRIAN D SULLIVAN HEAD OF SCHOOL 60.00 X X 269585 0 14640 LAWRENCE SMITH OUTGOING SECRETARY/HEAD OF SCHOOL 40.00 X X 324307 0 107146 SAMUEL ANDERSON TRUSTEE 1.00 X 0 0 0 EDWARD D'ATRI JR TRUSTEE 1.00 X 0 0 0 JOHN P CAREY TRUSTEE 1.00 X 0 0 0 LINCOLN W DAY TRUSTEE 1.00 X 0 0 0 HANI MS FARSI TRUSTEE 1.00 X 0 0 0 MARISA GARDINI TRUSTEE 1.00 X 0 0 0 SUSAN GARDNER TRUSTEE 1.00 X 0 0 0 JAMES M GARNETT JR OUTGOING TREASURER 1.00 X X 0 0 0 JOSHUA HANFLING TRUSTEE 1.00 X 0 0 0 CURTIS HIMY TRUSTEE 1.00 X 0 0 0 PETER HOPPER TRUSTEE 1.00 X 0 0 0 BHARAT MEDIRATTA TRUSTEE 1.00 X 0 0 0 CHARLIE MERRILL TRUSTEE 1.00 X 0 0 0 PETER RAMSEY TRUSTEE 1.00 X 0 0 0 TIMOTHY RICHARDS VICE CHAIR 1.00 X X 0 0 0 FITZ ROBERTSON TRUSTEE 1.00 X 0 0 0 WILLIAM ROWE BOARD CHAIR 5.00 X X 0 0 0 SID STOCKDALE TRUSTEE 1.00 X 0 0 0 DAVID TWEARDY TRUSTEE 1.00 X 0 0 0 ALEX THOMSON TRUSTEE 1.00 X 0 0 0 JASON VELEZ TRUSTEE 1.00 X 0 0 0 MICHAEL J WALKER TRUSTEE 1.00 X 0 0 0 CHARLES F WREAKS IV TRUSTEE 1.00 X 0 0 0 DORELL WRIGHT TRUSTEE 1.00 X 0 0 0 LUZ MCCARTHY CFO 50.00 X 165123 0 52314 JAMES G RUSSELL OUTGOING DIRECTOR OF HOCKEY 40.00 X 158917 0 37449 RAPHAEL CHILLIOUS ATHLETIC DIRECTOR & DIRECTOR OF BASKETBALL 40.00 X 126194 0 60008 JASON LEFEVRE DIRECTOR OF ADMISSIONS 40.00 X 112500 0 5625 1156626 0 277182 6 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 1184311 SLAM CONSTRUCTION SERVICES 80 GLASTONBURY BLVD GLASTONBURY CT 06033 CONTRACTOR 169751 IMPERIALL INC 144 METRO CENTER BLVD UNIT E WARWICK RI 02886 CLEANING SERVICE 143301 JTR TRANSPORTATION 192 COTTAGE STREET POUGHKEEPSIE NY 12601 CHARTER BUS SERVICE 139260 SANTORO'S COMMERICAL LAUNDRY SERVICE 200 SAINT ONGE ROAD WINSTED CT 06098 LAUNDRY SERVICE 123406 6 4280 3401 6309495 1204894 6317176 TUITION AND FEES 611110 10604319 10604319 SUMMER PROGRAM 611710 201475 201475 AUXILIARY PROGRAMS 611710 35017 35017 10840811 345747 345747 192728 0 192728 192728 192728 8744380 8610872 133508 133508 133508 5000 4280 12527 -7527 -7527 87958 68395 19563 19563 66435 66435 66435 17908441 10725334 201475 664456 4857721 4857721 1006164 629070 314405 62689 4091701 2579531 1286016 226154 219789 130794 66369 22626 500190 297656 151040 51494 324501 214847 92480 17174 112855 112855 85663 85663 69830 69830 361950 273276 88674 108508 13578 94930 241056 21570 133544 85942 126570 94928 18986 12656 1247606 1060465 124761 62380 127354 64895 62459 41847 29056 7153 5638 318752 286877 31875 1050531 945478 105053 360384 188977 171407 FOOD SERVICES 1015390 1015390 ATHLETICS 547488 547488 STUDENT SERVICES 199922 199922 460106 274453 3109 182544 17475878 13661077 3023045 791756 2277133 543927 26663 1052339 198460 3065229 3096207 3880510 15034 15034 74817 80375 1089534 1033023 33193426 17335135 16702438 15858291 12547657 12654053 9670 174346 190934 36202289 38383385 451765 500377 60800 45600 4488515 5449145 11261536 10923481 935045 990863 17197661 17909466 X 9304163 6619513 9700465 13854406 19004628 20473919 36202289 38383385 X 432563 1041178 -4450 X 0 1 X 1 0 X 2463605 4603059 4721417 1754834 6317176 19860091 2463605 4603059 4721417 1754834 6317176 19860091 8392962 11467129 466452 594934 650346 655387 538475 2905594 3178 17701 46541 117446 66435 251301 23016986 49946208 0.49820 0.53730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2022 AMOUNT: $ 27,417. OTHER INCOME - 2019 AMOUNT: $ 3,178. 2020 AMOUNT: $ 17,701. 2021 AMOUNT: $ 46,541. 2022 AMOUNT: $ 90,029. 2023 AMOUNT: $ 66,435. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10266026 1064663 1835000 9495689 10771453 350000 644573 1500000 10266026 11956241 1092 -1185880 10771453 9007701 1003809 1944731 11956241 9059933 224120 123648 400000 9007701 0.27220 0.70400 0.02378 0 0 231050 231050 30219917 15569746 14650171 1295204 1051024 244180 1447255 714365 732890 15858291 POST RETIREMENT BENEFIT OBLIGATION 182274 DEFERRED COMPENSATION 808589 990863 X 14098540 1041178 76472 1117650 12980890 69830 4857721 4927551 17908441 12629249 80922 80922 12548327 69830 4857721 4927551 17475878 PART V, LINE 4: THE SOUTH KENT SCHOOL HAS APPROXIMATELY 40 INDIVIDUAL ENDOWMENT FUNDS ESTABLISHED FOR A VARIETY OF SCHOOL-RELATED PURPOSES. PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2021 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE SCHOOL HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 68,395. ACTUARIAL LOSS ON POST-RETIREMENT BENEFIT OBLIGATION -4,450. FUNDRAISING EXPENSES 12,527. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,857,721. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 68,395. FUNDRAISING EXPENSES 12,527. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,857,721. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 REQUIRED NOTICE PUBLISHED IN NEWSPAPER. 1 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GENERAL ADMISSION & ATHLETIC RECRUITING 18812 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ATHLETIC RECRUITING 1481 NORTH AMERICA 0 0 PROGRAM SERVICES ATHLETIC RECRUITING 1972 0 0 0 0 0 0 22265 0 22265 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION HAS INTERNAL SPENDING POLICIES. ALL EXPENSES ARE REVIEWED UPON SUBMISSION. 1 FINANCIAL AID 128 4857721 FMV NEED BASED FINANCIAL AID PART I, LINE 2: FINANCIAL AID IS GRANTED TO FAMILIES ON A NEED BASIS. IN ORDER TO OBJECTIVELY ESTABLISH FINANCIAL NEED, THE SCHOOL SUBSCRIBES TO CLARITY. CLARITY PROVIDES A FINANCIAL NEEDS ANALYSIS USING OBJECTIVE CRITERIA APPLIED TO FINANCIAL INFORMATION PROVIDED BY THE FAMILIES. ONCE NEED IS ESTABLISHED, THE SCHOOL WILL DETERMINE THE APPROPRIATE AWARD AMOUNT. X X 1 1 X X 0 0 0 0 0 0 0 0 0 LAWRENCE SMITH OUTGOING SECRETARY/HEAD OF SCHOOL 324307 0 0 0 0 0 30000 0 77146 0 431453 0 0 0 BRIAN D SULLIVAN HEAD OF SCHOOL 265385 0 0 0 4200 0 14640 0 0 0 284225 0 0 0 LUZ MCCARTHY CFO 165123 0 0 0 0 0 18072 0 34242 0 217437 0 0 0 JAMES G RUSSELL OUTGOING DIRECTOR OF HOCKEY 106848 0 0 0 52069 0 0 0 37449 0 196366 0 0 0 RAPHAEL CHILLIOUS ATHLETIC DIRECTOR & DIRECTOR OF BASK 126194 0 0 0 0 0 0 0 60008 0 186202 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL MUST RESIDE IN THE HEADMASTER'S RESIDENCE LOCATED ON THE SCHOOL'S CAMPUS IN ORDER FOR THE HEADMASTER TO EFFECTIVELY PERFORM PRESCRIBED DUTIES, INCLUDING, BUT NOT LIMITED TO, PROVIDING STUDENTS AND TEACHERS OFF HOURS WITH ACCESS TO LOCKED BUILDINGS AND OTHER CAMPUS VENUES WHEN NECESSARY, PROVIDING CAMPUS OVERSIGHT DURING EVENINGS AND WEEKENDS AND VACATIONS, AND PROVIDING CONVENIENT ADMINISTRATIVE PRESENCE AT SCHOOL EVENTS. THE HEAD OF SCHOOL'S OCCUPATION OF THIS RESIDENCE IS A CONDITION OF HIS EMPLOYMENT BY THE SCHOOL AND IS FOR THE CONVENIENCE OF THE SCHOOL. AS A REPRESENTATIVE OF THE SCHOOL, THE HEAD OF SCHOOL USES SAID HOUSE FOR MEETINGS OF DONORS, STUDENTS, TEACHERS, STAFF MEMBERS, ALUMNI, VISITING TEACHERS, SCHOLARS, TRUSTEES, AND SPEAKERS, AND FOR SUCH OTHER SCHOOL FUNCTIONS AND AFFAIRS AS SHALL BE APPROPRIATE FOR THE BEST INTEREST AND DEVELOPMENT OF THE SCHOOL. X 2 1204894 FMV 0 0 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORM 990 IS COMPLETED, IT IS FIRST REVIEWED BY THE SCHOOL'S INTERNAL MANAGEMENT AND OUTSIDE ADVISORS. FOLLOWING THAT REVIEW, THE FORM 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES WHO WILL THEN REVIEW AND APPROVE THE FILING OF THE FORM FOR THE TAX YEAR. IN ORDER TO PROTECT THE PRIVACY OF ITS DONOR BASE, THE SCHOOL CHOOSES TO DISTRIBUTE TO THE BOARD A COPY OF FORM 990 WHICH EXCLUDES SCHEDULE B. ALL OTHER PAGES, SCHEDULES AND ATTACHMENTS ARE PROVIDED IN FULL TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CORPORATION, ITS TRUSTEES AND OFFICERS SHALL AT ALL TIMES TAKE SUCH STEPS AS ARE NECESSARY TO ENSURE NO CONFLICT OF INTEREST EXISTS OR OCCURS BETWEEN ANY TRUSTEE OR OFFICER OF THE CORPORATION AND THE CORPORATION OR ITS INTERESTS. ANY TRUSTEE WHO HAS ANY INTEREST, DIRECTLY OR INDIRECTLY, IN ANY ENTITY THAT CONTRACTS WITH OR OTHERWISE SERVES THE CORPORATION SHALL BE DISQUALIFIED FROM VOTING WITH REGARD TO SUCH RELATIONSHIP OR OTHERWISE ACTING IN ANY OFFICIAL CAPACITY ON BEHALF OF THE CORPORATION IN CONNECTION WITH SUCH RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION IS REVIEWED ANNUALLY AND INDEPENDENTLY BY THE BOARD OF TRUSTEES. COMPARABLE COMPENSATION DATA IS CONSIDERED DURING THE REVIEW, INCLUDING SALARY DATA FROM PRIOR YEARS' FORM 990 AND NAIS BENCHMARK DATA. A RECOMMENDATION IS THEN PROVIDED FOR APPROVAL BY THE FULL BOARD. SIMILARLY, SALARIES OF OTHER KEY EMPLOYEES ARE REVIEWED BY THE HEAD OF SCHOOL IN CONJUNCTION WITH COMPARABLE SALARY DATA DERIVED FROM VARIOUS SOURCES, INCLUDING NAIS BENCHMARK DATA AND FORM 990 OF SIMILAR INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE OFFICES OF THE SCHOOL. FORM 990, PART XI, LINE 9: ACTUARIAL LOSS ON POST-RETIREMENT BENEFIT OBLIGATION -4,450.