DARLINGTON SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- DARLINGTON SCHOOL (EIN 58-0566169)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2013-12-10
- IRS object ID
- 201313449349300706
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-12-10T10:04:29-06:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKS MCGINNIS & COMPANY LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5871 GLENRIDGE DR NE STE 200 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 303285305 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580566169 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DARLINGTON SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DARL | NameControl |
| Phone | 7062356051 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1014 CAVE SPRING ROAD | AddressLine1 |
| City | ROME | City |
| State | GA | State |
| ZIP Code | 30161 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELIZABETH POLLARD | Name |
| Title | CFO | Title |
| Phone | 7062356051 | Phone |
| Date Signed | 2013-12-10 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVEN E TRUMBO | Name |
| Phone | 4045314940 | Phone |
| Date Prepared | 2013-12-10 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | THOMAS C WHITWORTH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1014 CAVE SPRING ROAD | AddressLine1 |
| City | ROME | City |
| State | GA | State |
| ZIP Code | 30161 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 54996449 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.DARLINGTONSCHOOL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1922 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 26 | NbrIndependentVotingMembers |
| Total Nbr Employees | 272 | TotalNbrEmployees |
| Total Nbr Volunteers | 60 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 4928245 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2775874 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21241051 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 21193799 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 937645 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1191604 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 77903 | OtherRevenuePriorYear |
| Other Revenue Current Year | 31786 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 27184844 | TotalRevenuePriorYear |
| Total Revenue Current Year | 25193063 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5129224 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5134760 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10123801 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10233310 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1112000 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11118153 | OtherExpensePriorYear |
| Other Expenses Current Year | 11061754 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 26371178 | TotalExpensesPriorYear |
| Total Expenses Current Year | 26429824 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 813666 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1236761 | RevenuesLessExpensesCY |
| Total Assets BOY | 93449107 | TotalAssetsBOY |
| Total Assets EOY | 94246280 | TotalAssetsEOY |
| Total Liabilities BOY | 28124684 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 26536376 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 65324423 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 67709904 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 22428790 | Expense |
| Grants | 5134760 | Grants |
| Revenue | 22037146 | Revenue |
| Description | EDUCATION FOR APPROXIMATELY 900 STUDENTS, 185 OF WHOM ARE BOARDING. | Description |
| Total Program Service Expense | 22428790 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 57 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 272 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 26 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ELIZABETH POLLARD | NamePerson |
| Telephone Number | 7062356051 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1014 CAVE SPRING ROAD | AddressLine1 |
| City | ROME | City |
| State | GA | State |
| ZIP Code | 30161 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| WILLIAM D CORNWELL | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| LAURA H DAVIS | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| JERE A DRUMMOND | ||||||||
| CHAIRMAN | 3.00 | X | 0 | 0 | 0 | X | ||
| NORMAN FLETCHER | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| MICHAEL A KAHN | ||||||||
| 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 | |||
| P ALSTON GLENN | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| JOHN R WARE | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| RITA GRIFFIN | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| MARY H HEANER | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| EMILY HJORT | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| JOHN G HUNTER | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| GEORGE H JOHNSON | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| WILLIAM A KELLY | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| ELIZABETH W KEMPSHALL | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| JEFFREY J MAUER | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| WILLIAM A MITCHELL | ||||||||
| 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 | 0 | 0 | 0 | X | ||
| WRIGHT W SMITH | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| FRANK D STEGALL | ||||||||
| 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 | |||
| JAMES R WILSON | ||||||||
| TREASURER | 3.00 | X | 0 | 0 | 0 | X | ||
| LEONARD W WOOD | ||||||||
| TRUSTEE | 3.00 | X | 0 | 0 | 0 | |||
| THOMAS C WHITWORTH | ||||||||
| HEADMASTER | 40.00 | 285179 | 0 | 31626 | X | |||
| ELIZABETH W POLLARD | ||||||||
| CFO | 40.00 | 125996 | 0 | 21483 | X | |||
| JOSEPH W MONTGOMERY | ||||||||
| CHIEF ADV. O | 40.00 | 159966 | 0 | 24237 | X | |||
| JAMES M MILFORD | ||||||||
| ASST. HEADMA | 40.00 | 130964 | 0 | 21993 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 702105 | TotalReportableCompFromOrg |
| Total Other Compensation | 99339 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SODEXO INC AFFILIATES | |||||
| PO BOX 536922 | ATLANTA | GA | 303536922 | FACILITY | 2034559 |
| SAGE DINING SERVICES INC | |||||
| 222 BOSLEY AVE SUITE B-7 | TOWSON | MD | 21204 | FOOD SERVICE | 1264059 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 55650 | FundraisingEvents |
| All Other Contributions | 2720224 | AllOtherContributions |
| Noncash Contributions | 37653 | NoncashContributions |
| Total Contributions | 2775874 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| TUITION AND FEES | 20023848 | 20023848 |
| AUXILIARY SERVICES | 920192 | 920192 |
| AGENCY ORGANIZATIONS | 225216 | 225216 |
| EMPLOYEE HOUSING INCOME | 41489 | 41489 |
| CHANGE IN CASH SURRENDER VALU | -16946 | -16946 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 21193799 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 467222 | TotalRevenueColumn |
| Exclusion | $467,222 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 30441628 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29717246 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 724382 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 724382 | TotalRevenueColumn |
| Related Or Exempt Function Income | 724382 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 31529 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 55650 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 31529 | FundraisingDirectExpenses |
| Gross Sales Of Inventory | 58161 | GrossSalesOfInventory |
| Cost Of Goods Sold | 54611 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3550 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3550 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 28236 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28236 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 28236 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 25193063 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21949967 | RelatedOrExemptFunctionIncome |
| Exclusion | $467,222 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5134760 | Total |
| Program Services | 5134760 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 702106 | Total |
| Program Services | 569044 | ProgramServices |
| Management And General | 69768 | ManagementAndGeneral |
| Fundraising | 63294 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7410484 | Total |
| Program Services | 6006066 | ProgramServices |
| Management And General | 736375 | ManagementAndGeneral |
| Fundraising | 668043 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 725421 | Total |
| Program Services | 585230 | ProgramServices |
| Management And General | 79680 | ManagementAndGeneral |
| Fundraising | 60511 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 824370 | Total |
| Program Services | 665056 | ProgramServices |
| Management And General | 90549 | ManagementAndGeneral |
| Fundraising | 68765 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 570929 | Total |
| Program Services | 460594 | ProgramServices |
| Management And General | 62711 | ManagementAndGeneral |
| Fundraising | 47624 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7438 | Total |
| Management And General | 7438 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47860 | Total |
| Management And General | 47860 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85153 | Total |
| Program Services | 68301 | ProgramServices |
| Fundraising | 16852 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101016 | Total |
| Management And General | 101016 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2113782 | Total |
| Program Services | 1503669 | ProgramServices |
| Management And General | 533710 | ManagementAndGeneral |
| Fundraising | 76403 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1171176 | Total |
| Program Services | 865184 | ProgramServices |
| Management And General | 294482 | ManagementAndGeneral |
| Fundraising | 11510 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 350557 | Total |
| Program Services | 286683 | ProgramServices |
| Management And General | 5386 | ManagementAndGeneral |
| Fundraising | 58488 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 499310 | Total |
| Program Services | 499310 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2014955 | Total |
| Program Services | 1674479 | ProgramServices |
| Management And General | 318199 | ManagementAndGeneral |
| Fundraising | 22277 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 258501 | Total |
| Program Services | 154091 | ProgramServices |
| Management And General | 102360 | ManagementAndGeneral |
| Fundraising | 2050 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONTRACTED SERVICES | 2241600 | 2219344 | 20800 | 1456 |
| FOOD SERVICE | 1189278 | 1189278 | ||
| OTHER EXPENSE | 407384 | 30055 | 366854 | 10475 |
| BAD DEBT EXPENSE | 320798 | 320798 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252946 | Total |
| Program Services | 196848 | ProgramServices |
| Management And General | 51846 | ManagementAndGeneral |
| Fundraising | 4252 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26429824 | Total |
| Program Services | 22428790 | ProgramServices |
| Management And General | 2889034 | ManagementAndGeneral |
| Fundraising | 1112000 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 335606 | BOY |
| EOY | 1172006 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1843940 | BOY |
| EOY | 218913 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8159051 | BOY |
| EOY | 6814249 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 756067 | BOY |
| EOY | 602117 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 18000 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32481 | BOY |
| EOY | 28931 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 185060 | BOY |
| EOY | 44099 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 79361628 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 27923164 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52367605 | BOY |
| EOY | 51438464 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19939016 | BOY |
| EOY | 27307627 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9183487 | BOY |
| EOY | 5996258 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 646794 | BOY |
| EOY | 605616 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93449107 | BOY |
| EOY | 94246280 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 532712 | BOY |
| EOY | 831832 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3864289 | BOY |
| EOY | 3347242 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23500000 | BOY |
| EOY | 21730000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 227683 | BOY |
| EOY | 627302 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28124684 | BOY |
| EOY | 26536376 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34103036 | BOY |
| EOY | 34764817 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8900790 | BOY |
| EOY | 10039126 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22320597 | BOY |
| EOY | 22905961 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65324423 | BOY |
| EOY | 67709904 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93449107 | BOY |
| EOY | 94246280 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -1236761 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3622242 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 25238954 | BeginningOfYearBalance |
| Contributions | 606162 | Contributions |
| Investment Earnings Or Losses | 2802544 | InvestmentEarningsOrLosses |
| Other Expenditures | 1036733 | OtherExpenditures |
| End Of Year Balance | 27610927 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 26326855 | BeginningOfYearBalance |
| Contributions | 1909811 | Contributions |
| Investment Earnings Or Losses | -1998788 | InvestmentEarningsOrLosses |
| Other Expenditures | 998924 | OtherExpenditures |
| End Of Year Balance | 25238954 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 23320906 | BeginningOfYearBalance |
| Contributions | 1097832 | Contributions |
| Investment Earnings Or Losses | 2928885 | InvestmentEarningsOrLosses |
| Other Expenditures | 1020768 | OtherExpenditures |
| End Of Year Balance | 26326855 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 21348233 | BeginningOfYearBalance |
| Contributions | 2840236 | Contributions |
| Investment Earnings Or Losses | 2272072 | InvestmentEarningsOrLosses |
| Other Expenditures | 3139635 | OtherExpenditures |
| End Of Year Balance | 23320906 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.81000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.19000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1226799 | OtherCostOrOtherBasis |
| Book Value | 1226799 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 67421929 | OtherCostOrOtherBasis |
| Depreciation | 18743635 | Depreciation |
| Book Value | 48678294 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1463047 | OtherCostOrOtherBasis |
| Depreciation | 1402308 | Depreciation |
| Book Value | 60739 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9249853 | OtherCostOrOtherBasis |
| Depreciation | 7777221 | Depreciation |
| Book Value | 1472632 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 51438464 | TotalOfBookValueLandBuildings |
Financial Derivatives FinancialDerivatives
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 5996258 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 5996258 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CAPITAL LEASE OBLIGATION | Description |
| Amount | $627,302 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 627302 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 23445887 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3622242 | NetUnrealizedGainsInvestments |
| Other Revenues | 86140 | OtherRevenues |
| Revenue Not Rptd F990 | 3708382 | RevenueNotRptdF990 |
| Revenue Subtotal | 19737505 | RevenueSubtotal |
| Other Revenues Not Included | 5455558 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 5455558 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 25193063 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 21060406 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 86140 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 86140 | ExpensesNotRptdF990 |
| Expenses Subtotal | 20974266 | ExpensesSubtotal |
| Other Expenses Not Included | 5455558 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 5455558 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 26429824 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| LIABILITY UNDER FIN 48 FOOTNOTE | 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, 2013 AND 2012, 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. |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | COST OF GOODS SOLD 54,611 SPECIAL EVENTS EXPENSES 31,529 |
| REVENUE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 4B | STUDENT ASSISTANCE 5,134,760 BAD DEBT EXPENSE 320,798 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF GOODS SOLD 54,611 SPECIAL EVENTS EXPENSES 31,529 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | STUDENT ASSISTANCE 5,134,760 BAD DEBT EXPENSE 320,798 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | Identifier |
| Return Reference | SCHEDULE E LINE 3 | ReturnReference |
| Explanation | THE FULL NONDISCRIMINATION POLICY IS PUBLISHED IN THE SCHOOL PARENT AND STUDENT HANDBOOK WHICH CAN FOUND ON THE SCHOOLS WEBSITE IN ADDITION THE POLICY IS DISCLOSED ON THE SCHOOL APPLICATION PAPERWORK AND IN THE RECRUITING AND ADMISSIONS BROCHURE | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION EVENT | NameOfEvent1 |
| Gross Receipts Event1 | 87179 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 55650 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 31529 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 20760 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 1870 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 4606 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 700 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 3593 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 87179 | GrossReceiptsTotal |
| Charitable Contributions Total | 55650 | CharitableContributionsTotal |
| Gross Revenue Total Events | 31529 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 20760 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 1870 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4606 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 700 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 3593 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 31529 | DirectExpenseSummaryEvents |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | false | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIP/FINANCIAL AID | TypeOfGrant |
| Number Of Recipients | 417 | NumberOfRecipients |
| Amount Of Cash Grant | 5134760 | AmountOfCashGrant |
| Method Of Valuation | PUB. TUITI | MethodOfValuation |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | false | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|
| THOMAS C WHITWORTH | ||||
| HEADMASTER | 285179 | 25000 | 6626 | 316805 |
| JOSEPH W MONTGOMERY | ||||
| CHIEF ADV OFFICER | 159966 | 14974 | 9263 | 184203 |
| JAMES M MILFORD | ||||
| ASST HEADMASTER | 130964 | 12730 | 9263 | 152957 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FRINGE OR EXPENSE EXPLANATION | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | ReturnReference |
| 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, KEY EMPLOYEES DO LIVE ON CAMPUS. PERSONAL SERVICES - A MAID SERVICE IS PROVIDED TO ONE KEY EMPLOYEE. THE HOME IS A LARGE, HISTORIC HOME WHERE DARLINGON FUNCTIONS ARE HELD. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEV AUTHORITY OF FLOYD COUNTY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 237182908 | IssuerEIN |
| CUSIP Number | 343573BEO | CUSIPNumber |
| Date Issued | 2008-11-13 | DateIssued |
| Issue Price | 14000000 | IssuePrice |
| Description Of Purpose | CONSTRUCTION OF MIDDLE SCHOOL | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | 14000000 | TotalProceeds |
| Issuance Costs From Proceeds | 403141 | IssuanceCostsFromProceeds |
| Capital Expenditures | 13596859 | CapitalExpenditures |
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Remedial Action Taken | false | RemedialActionTaken |
| Non Qualified Bond Remed Procdrs | false | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | false | RebateNotDueYet |
| Exception To Rebate | false | ExceptionToRebate |
| No Rebate Due | false | NoRebateDue |
| Variable Rate Issue | true | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATTERS & ASSOCIATES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER | Relationship |
| Amount Of Transaction | 680 | AmountOfTransaction |
| Description Of Transaction | LANDSCAPING SERVICES | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Schedule M IRS990ScheduleM
Real Estate Commercial RealEstateCommercial
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 24135 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | FURNITURE | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 13518 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | REVIEW WILL BE CONDUCTED BEFORE FORM 990 IS FINALIZED. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD OF TRUSTEES. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | BOARD REVIEWS HEADMASTER PERFORMANCE; HEADMASTER REVIEWS CFO PERFORMANCE. USE NAIS SALARY DATA FOR COMPARABLE SCHOOLS. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | BOARD REVIEWS HEADMASTER PERFORMANCE; HEADMASTER REVIEWS CFO PERFORMANCE. USE NAIS SALARY DATA FOR COMPARABLE SCHOOLS. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | COST OF GOODS SOLD 54,611 SPECIAL EVENTS EXPENSES 31,529 STUDENT ASSISTANCE -5,134,760 BAD DEBT EXPENSE -320,798 COST OF GOODS SOLD -54,611 SPECIAL EVENTS EXPENSES -31,529 STUDENT ASSISTANCE 5,134,760 BAD DEBT EXPENSE 320,798 |