2025-03-24T17:11:03-04:00 2024-05-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-06-01 580566169 Darlington School Inc % NATALIE FERGUSON DARL 7062360413 1014 Cave Spring Road Rome GA 30161 NATALIE FERGUSON CFO 7062360413 2025-04-15 true true SABRE J LINAHAN P01372980 4048746244 2025-04-15 2023 2025-03-06 01:10:19Z NATALIE FERGUSON 1014 Cave Spring Road Rome GA 30161 34567913 false X www.darlingtonschool.org X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 24 24 199 45 0 21773315 7006219 24327949 24234220 4369752 1359495 197576 268982 50668592 32868916 5940380 5241260 0 0 10532634 11592623 0 0 1623902 13610671 15009889 30083685 31843772 20584907 1025144 100097549 108223777 19184514 19340298 80913035 88883479 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 26381701 5241260 24688203 DARLINGTON SCHOOL IS A 115-PLUS YEAR OLD INDEPENDENT BOARDING AND DAY SCHOOL PROVIDING CO-EDUCATION COLLEGE PREPARATORY EDUCATION TO OVER 750 STUDENTS IN GRADES PK THROUGH TWELVE. EACH YEAR, THE SCHOOL EDUCATES APPROXIMATELY 550 DAY STUDENTS IN GRADES PK-12 AND 200 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. 26381701 true true false false false false false false false true true false false false true true false true 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 51 0 true 199 true false false false false false true true false false false true false false false X 24 24 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 1.0 X X 281641 0 104462 JULIE LUCAS CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 120260 0 51091 CHAD A LIDDLE DIR. OF SOCCER ACADEMY 40.0 0.0 X 139391 0 22509 NATALIE L FERGUSON CFO 40.0 1.0 X 136723 0 24794 MATTHEW PEER ASST. HOS FOR ENROLLMENT MGMT 40.0 0.0 X 127839 0 26087 STEPHEN T EADY ASST. HOS FOR ACADEMIC AFFAIRS 40.0 0.0 X 113792 0 35718 JON E GUTH ATHLETIC DIRECTOR 40.0 0.0 X 117862 0 23984 GORDON A SMITH CHAIRMAN 1.0 1.0 X X 0 0 0 ALEXANDER W WHITAKER VICE CHAIRMAN 1.0 0.0 X X 0 0 0 SCOTT C DOZIER PAST CHAIRMAN 1.0 0.0 X X 0 0 0 PAIGE DICKOW FINANCE COMMITTEE CHAIRMAN 1.0 0.0 X X 0 0 0 DOUGLAS A HENDRICKSON TREASURER 1.0 0.0 X X 0 0 0 ALLISON BROOKS TRUSTEE 1.0 0.0 X 0 0 0 AMANDA M WOOD TRUSTEE 1.0 0.0 X 0 0 0 ANDREW G WELBORN 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 GRETCHEN K CORBIN TRUSTEE 1.0 0.0 X 0 0 0 HENRY LINGINFELTER TRUSTEE 1.0 0.0 X 0 0 0 KATHARINE F FLORY TRUSTEE 1.0 0.0 X 0 0 0 KENT E CAPPS TRUSTEE 1.0 0.0 X 0 0 0 LUKE LESTER TRUSTEE 1.0 0.0 X 0 0 0 MEGAN WATTERS TRUSTEE 1.0 0.0 X 0 0 0 MELINDA BROWN 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 THOMAS BETHEL TRUSTEE 1.0 0.0 X 0 0 0 WINBURN E STEWART TRUSTEE 1.0 0.0 X 0 0 0 DWIGHT HUTCHINS TRUSTEE 1.0 0.0 X 0 0 0 1037508 0 288645 8 false true false FLIK INDEPENDENT DINING 1165 S POST OAK CT SPRINGFIELD MO 65809 DINING MANAGEMENT 2032064 ADVANCED FACILITY SERVICES PO BOX 50196 LOS ANGELES CA 90074 FACILITY SERVICES 1203806 THE BUDD GROUP 2325 S STRATFORD RD WINSTONSALEM NC 27103 FACILITY SERVICES 1126027 3 283835 6722384 212453 7006219 TUITION AND FEES 611600 22864440 22864440 AUXILIARY SERVICES 722210 1154333 1154333 AGENCY ORGANIZATIONS 611710 178459 178459 EMPLOYEE HOUSING INCOME 561300 36988 36988 24234220 1388065 1388065 0 0 0 0 0 1559113 1587683 -28570 -28570 -28570 22500 283835 60734 -38234 -38234 22000 10000 12000 12000 115518 40580 74938 74938 OTHER INCOME 900099 220278 220278 220278 32868916 24454498 1408199 0 2368020 2368020 2873240 2873240 0 575754 472925 62469 40360 0 8474827 6961186 919322 594319 796487 639905 108424 48158 1121793 901364 152546 67883 623762 501753 83965 38044 0 42724 42724 76750 76750 0 0 114784 114784 211792 182370 29422 195053 195053 455803 163696 285946 6161 613604 323865 172863 116876 0 1361391 1034578 314497 12316 345476 290785 15666 39025 0 0 709569 709569 0 2538914 2132688 380837 25389 455635 269803 182620 3212 CONTRACTED SERVICES 3128180 3075976 48941 3263 FOOD SERVICE 2048953 2048953 FUNDRAISING SUPPLIES 628896 628896 ACADEMIC PROGRAMS 553122 553122 1529243 877903 651340 31843772 26381701 3838169 1623902 X 8084150 6232285 5648714 3993206 4360851 2469696 494722 436331 0 0 0 0 0 0 48500 75042 216714 204733 89794513 52252431 37550656 37542082 40982679 54875245 637405 678066 0 0 0 0 2073158 1717091 100097549 108223777 2575873 2947456 0 0 2622484 3027953 12840000 12590000 0 0 0 0 0 0 0 0 1146157 774889 19184514 19340298 X 42521334 30081818 38391701 58801661 80913035 88883479 100097549 108223777 X 1025144 6774519 233705 -62924 X false true X true false X 5748649 11407825 4275257 11733315 7006219 40171265 0 0 5748649 11407825 4275257 11733315 7006219 40171265 15476391 24694874 547070 387740 1688 574380 1388065 2898943 32971 15800 14700 12000 75471 0 43145679 115676168 0.57236 0.59778 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42487135 9267261 7968503 1500000 58222899 38309404 6202659 -745727 1279201 42487135 41270139 1338948 -2599683 1700000 38309404 32559837 1994594 8660088 1944380 41270139 30677871 1250317 2041186 1409537 32559837 0.00030 0.99970 false false 1296820 1296820 71572811 36820397 34752414 1484918 1460138 24780 15439964 13971896 1468068 37542082 0 LEASE LIABILITIES 774889 774889 X 34658067 6774519 233705 7008224 27649843 114784 5104289 5219073 32868916 26687623 26687623 114784 5041365 5156149 31843772 SCHEDULE 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. SCHEDULE 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, 2021. SCHEDULE D, PART XI, LINE 4B (70,734) FUNDRAISING EVENT EXPENSES + (40,580) INVENTORY COST OF GOODS SOLD + (64,324) INTEREST RATE SWAP + 38,667 CHANGE IN VALUE OF ANNUITY + 5,241,260 STUDENT FINANCIAL AID ------------- 5,104,289 TOTAL SCHEDULE D, PART XII, LINE 4B (70,734) FUNDRAISING EVENT EXPENSES + (40,580) INVENTORY COST OF GOODS SOLD + 88,581 INTERCOMPANY ADJUSTMENT + 5,241,260 STUDENT FINANCIAL AID ------------- 5,041,365 TOTAL true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, 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 Central America and the Caribbean 0 0 Grantmaking FINANCIAL AID 971520 East Asia and the Pacific 0 0 Grantmaking FINANCIAL AID 384030 Europe (Including Iceland and Greenland) 0 0 Grantmaking FINANCIAL AID 1057060 Middle East and North Africa 0 0 Grantmaking FINANCIAL AID 51180 North America 0 0 Grantmaking FINANCIAL AID 25000 Russia and the Newly Independent States 0 0 Grantmaking FINANCIAL AID 5000 South America 0 0 Grantmaking FINANCIAL AID 80500 Sub-Saharan Africa 0 0 Grantmaking FINANCIAL AID 298950 Europe (Including Iceland and Greenland) 0 0 Program Services AGENCY FEES 21676 East Asia and the Pacific 0 0 Program Services AGENCY FEES 70488 0 0 0 0 2965404 2965404 SCHOLARSHIPS AND FINANCIAL AID Central America and the Caribbean 32 971520 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID East Asia and the Pacific 13 384030 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Europe (Including Iceland and Greenland) 30 1057060 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Middle East and North Africa 6 51180 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID North America 1 25000 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Russia and the Newly Independent States 1 5000 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID South America 3 80500 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Sub-Saharan Africa 11 298950 TUITION REDUCTION FMV false false false false false false SCHEDULE F, 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 306335 283835 22500 25905 1200 33629 0 306335 283835 22500 25905 1200 33629 60734 -38234 22000 10000 true 1.00000 22000 10000 10000 12000 GA true false false false 1.00000 NATALIE FERGUSON 1014 CAVE SPRING ROAD ROME GA 30161 false false true SCHOLARSHIPS/FINANCIAL ASSISTANCE 399 2368020 FMV TUITION REDUCTION 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 true false X X false false false false false false false false false L BRENT BELL HEADMASTER/SECRETARY 281641 0 0 31500 74740 387881 0 NATALIE L FERGUSON CFO 136723 0 0 13751 11449 161923 0 CHAD A LIDDLE DIR. OF SOCCER ACADEMY 139391 0 0 13298 9604 162293 0 MATTHEW PEER ASST. HOS FOR ENROLLMENT MGMT 127839 0 0 13213 13260 154312 0 JULIE LUCAS CHIEF ADVANCEMENT OFFICER 120260 0 0 13130 38217 171607 0 SCHEDULE 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 ONE INDVIDUAL, 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 ASST. HEADMASTER LIVES ON CAMPUS. A DEV AUTHORITY OF FLOYD COUNTY 277182908 000000000 2015-08-15 16840000 REFINANCE false false false A 4250000 0 16840000 0 0 0 110000 0 16730000 0 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 2 212453 FMV false true true SCHEDULE M, PART I, COLUMN (B) THE AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, LINE 32B DARLINGTON SCHOOL, INC. USES CHARLES SCHWAB AS A THIRD PARTY TO SELL DONATED STOCK. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO, CONTROLLER, AND HEAD OF SCHOOL BEFORE THE BOARD REVIEWS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD. FORM 990, PART VI, SECTION B, LINES 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. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. FORM 990, PART XI, LINE 9 64,324 INTEREST RATE SWAP + (38,667) CHANGE IN VALUE OF ANNUITY + (88,581) INTERCOMPANY ADJUSTMENT ------------- (62,924) TOTAL 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 440861 1.00000 false false false false false false false false false false false false false false false false false false false false