2018-01-22T11:15:06-05:00 2017-05-31 582161308 BROOKS MCGINNIS & COMPANY LLC 5607 GLENRIDGE DR STE 650 ATLANTA GA 303424959 990 2016-06-01 580566169 DARLINGTON SCHOOL INC DARL 7062360400 1014 CAVE SPRING ROAD ROME GA 30161 ELIZABETH W POLLARD CFO 7062360478 2018-01-10 true STEVEN E TRUMBO P01069014 4045314940 2018-01-22 4D1A126E4FB83A464D0DE29DE706F27F31B7C851 03CEF178FBED6CDFA9E9A33F610896242BB1D666 2016 2021-01-29 14:40:06Z L BRENT BELL 1014 CAVE SPRING ROAD ROME GA 30161 53460246 false X WWW.DARLINGTONSCHOOL.ORG X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 24 23 273 60 0 5035111 3065981 21222364 21337609 866375 2021966 68612 68233 27192462 26493789 4776544 5296191 0 10575503 10814642 0 1104343 12155972 12222151 27508019 28332984 -315557 -1839195 88570645 86461742 23102875 21483948 65467770 64977794 TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. false false 24108484 5296191 21337609 EDUCATION FOR APPROXIMATELY 750 STUDENTS, 176 OF WHOM ARE BOARDING. 24108484 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 273 true false false false false false false false false false false false false X 24 23 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 262777 0 38343 ROBERT H LEDBETTER TRUSTEE 3.00 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 RACHEL J GROSS TRUSTEE 3.00 X 0 0 0 MARY H HEANER TREASURER 3.00 X X 0 0 0 DOUG A HENDRICKSON TRUSTEE 3.00 X 0 0 0 ROBERT P HORTMAN VICE-CHAIR 3.00 X X 0 0 0 WILLIAM A KELLY TRUSTEE 3.00 X 0 0 0 LINDA F OWENS CHAIRMAN 3.00 X X 0 0 0 GORDON A SMITH TRUSTEE 3.00 X 0 0 0 WILLIAM G SMITH TRUSTEE 3.00 X 0 0 0 WRIGHT W SMITH TRUSTEE 3.00 X 0 0 0 LARRY C WILLIAMS 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 LUKE L LESTER TRUSTEE 3.00 X 0 0 0 JULIUS C SHAW 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 CLEMONTENE SLACK TRUSTEE 3.00 X 0 0 0 EDWIN C WATTERS TRUSTEE 3.00 X 0 0 0 ELIZABETH W POLLARD CFO 40.00 X 127495 0 21659 JOSEPH W MONTGOMERY CHIEF ADV. O 40.00 X 165922 0 29043 CHAD A LIDDLE DIR. OF SOCC 40.00 X 139633 0 16633 SAMUEL G MOSS DEAN OF COLL 40.00 X 103697 0 14889 THOMAS C WHITWORTH HEADMASTER X 62500 0 0 862024 120567 5 true true false ADVANCED FACILITIES SERVICES 12399 S FOXTON RD CONIFER CO 80433 FACILITY 1916948 SODEXO INC AFFILIATES PO BOX 536922 ATLANTA GA 303536922 FACILITY 182763 FLIK PO BOX 50196 LOS ANGELES CA 900740196 DINING MGMT. 147192 COOSA COUNTRY CLUB 110 BRANHAM AVENUE ROME GA 301614404 ACADEMY MGMT. 121153 4 122251 2943730 265252 3065981 TUITION AND FEES 20396580 20396580 AUXILIARY SERVICES 746743 746743 AGENCY ORGANIZATIONS 146297 146297 EMPLOYEE HOUSING INCOME 35210 35210 CHANGE IN CASH SURRENDER VALU 12779 12779 21337609 413928 413928 28412579 40511 26784762 60290 1627817 -19779 1608038 1608038 50072 122251 50072 69519 71333 -1814 -1814 OTHER INCOME 900099 70047 70047 70047 26493789 21405842 2021966 5296191 5296191 598363 479971 66378 52014 7730123 6200647 857513 671963 758850 609836 85705 63309 1145960 920929 129426 95605 581346 467188 65658 48500 116323 116323 48300 48300 135784 94628 41156 126247 126247 2178695 1682660 416822 79213 1120051 838816 268986 12249 331250 258387 36824 36039 483020 483020 2610258 2174030 404480 31748 326005 203525 119508 2972 CONTRACTED SERVICES 2175468 2159347 14948 1173 FOOD SERVICE 1408872 1408872 BAD DEBT EXPENSE 709750 709750 OTHER EXPENSE 319931 46771 266194 6966 132197 73916 55689 2592 28332984 24108484 3120157 1104343 946432 612666 2565526 2184896 3757600 2844944 611862 592856 1917749 1613809 26137 27951 284719 372754 82150088 36417423 48028198 45732665 26076569 30571805 3796339 1340603 559514 566793 88570645 86461742 1195207 1031493 2954817 3146332 16340000 15840000 1150000 650000 1462851 816123 23102875 21483948 X 33983878 32651262 6916974 7244357 24566918 25082175 65467770 64977794 88570645 86461742 -1839195 1349219 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28282588 515257 2669227 1346236 30120836 30237813 342365 -973256 1324334 28282588 30184234 285771 971330 1203522 30237813 27610927 439984 3247873 1114550 30184234 25238954 606162 2802544 1036733 27610927 0.81000 0.19000 false false 1270570 1270570 68260321 24052803 44207518 1460138 1441140 18998 11159059 10923480 235579 45732665 CAPITAL LEASE OBLIGATION 692582 INTEREST RATE SWAP 123541 816123 X 21958472 1349219 121405 1470624 20487848 6005941 6005941 26493789 22448448 121405 121405 22327043 6005941 6005941 28332984 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, 2017 AND 2016, 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 71,333 SPECIAL EVENTS EXPENSES 50,072 SCHEDULE D, PAGE 4, PART XI, LINE 4B STUDENT ASSISTANCE 5,296,191 BAD DEBT EXPENSE 709,750 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 71,333 SPECIAL EVENTS EXPENSES 50,072 SCHEDULE D, PAGE 4, PART XII, LINE 4B STUDENT ASSISTANCE 5,296,191 BAD DEBT EXPENSE 709,750 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 172323 122251 50072 15070 11721 400 22881 172323 122251 50072 15070 11721 400 22881 50072 false SCHOLARSHIP/FINANCIAL AID 406 5296191 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 262777 26010 12333 301120 JOSEPH W MONTGOMERY CHIEF ADV. OFFICER 165922 16710 12333 194965 CHAD A LIDDLE DIR. OF SOCCER ACAD. 139633 11854 4779 156266 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, 2017, PAYMENTS OF 62,500 WERE MADE TO THE RETIRED HEADMASTER. THE REMAINING PAYMENT WILL BE MADE NEXT YEAR. 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 14 207676 X BASEBALL TURF 1 7576 FMV X LAND 1 50000 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 71,333 SPECIAL EVENTS EXPENSES 50,072 STUDENT ASSISTANCE -5,296,191 BAD DEBT EXPENSE -709,750 COST OF GOODS SOLD -71,333 SPECIAL EVENTS EXPENSES -50,072 STUDENT ASSISTANCE 5,296,191 BAD DEBT EXPENSE 709,750