2026-04-08T07:22:26-05:00 2025-05-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-06-01 580566169 Darlington School Inc % NATALIE FERGUSON DARL 7062360413 1014 Cave Spring Road Rome GA 30161 NATALIE FERGUSON CFO 7062360413 2026-04-15 true true ANDREW A HEDRICH P01770437 4048746244 2026-04-15 2024 2025-03-06 01:10:19Z NATALIE FERGUSON 1014 Cave Spring Road Rome GA 30161 40288251 false X www.darlingtonschool.org X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 27 26 181 45 0 7006219 9855346 24234220 26206539 1359495 2376184 268982 155888 32868916 38593957 5241260 5867284 0 0 11592623 12186321 0 0 1711888 15009889 16398895 31843772 34452500 1025144 4141457 108223777 115689560 19340298 19566053 88883479 96123507 X 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 28173653 5867284 26344643 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. 28173653 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 72 0 true 181 true false false false false false true true false false false false false false X 27 26 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 360599 0 108289 NATALIE L FERGUSON CFO 40.0 1.0 X 150673 0 28367 JULIE LUCAS CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 123176 0 52298 CHAD A LIDDLE DIR. OF SOCCER ACADEMY 40.0 0.0 X 145551 0 23244 MATTHEW PEER ASST. HOS FOR ENROLLMENT MGMT 40.0 0.0 X 131971 0 30524 STEPHEN T EADY ASST. HOS FOR ACADEMIC AFFAIRS 40.0 0.0 X 118434 0 36612 JON E GUTH ATHLETIC DIRECTOR 40.0 0.0 X 113521 0 24634 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 1.0 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 DWIGHT HUTCHINS 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 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 WADE BRANNON JR TRUSTEE 1.0 0.0 X 0 0 0 PAIGE COLLIER TRUSTEE 1.0 0.0 X 0 0 0 KEVIN C EVANS TRUSTEE 1.0 0.0 X 0 0 0 RANSOM JAMES TRUSTEE 1.0 0.0 X 0 0 0 CHARLIE WILLIAMS JR TRUSTEE 1.0 0.0 X 0 0 0 1143925 0 303968 10 false true false THE BUDD GROUP 2325 S STRATFORD RD WINSTONSALEM NC 27103 FACILITY SERVICES 2409557 FLIK INDEPENDENT DINING 1165 S POST OAK CT SPRINGFIELD MO 65809 DINING MANAGEMENT 1978662 2 355545 9499801 1514093 9855346 TUITION AND FEES 611600 24131918 24131918 AUXILIARY SERVICES 722210 1785984 1785984 AGENCY ORGANIZATIONS 611710 288637 288637 26206539 2361765 2361765 0 0 0 0 0 1555900 1530416 11065 25484 -11065 14419 14419 23600 355545 59644 -36044 -36044 26800 10000 16800 16800 120197 83169 37028 37028 OTHER INCOME 900099 138104 138104 138104 38593957 26344643 2393968 0 2778404 2778404 3088880 3088880 0 590760 483462 64139 43159 0 8637590 7068769 937785 631036 842366 610145 186318 45903 1462806 1061890 320740 80176 652799 476183 140383 36233 0 375910 375910 46800 46800 0 0 139774 139774 267653 213451 54202 181671 181671 655823 245935 401217 8671 633948 361996 267241 4711 0 1316312 1001419 302971 11922 534119 489659 13343 31117 0 0 663057 663057 0 2686079 2256306 402912 26861 560678 470970 84102 5606 CONTRACTED SERVICES 3296764 3211524 79912 5328 FOOD SERVICE 2144814 2144814 STUDENT ACTIVITIES 876325 876325 SUPPLIES 808591 241052 567539 1210577 429412 781165 34452500 28173653 4566959 1711888 X 6232285 6110638 3993206 2767444 2469696 3097060 436331 481627 0 0 0 0 0 0 75042 76257 204733 193051 93123055 54561749 37542082 38561306 54875245 61531997 678066 2168099 0 0 0 0 1717091 702081 108223777 115689560 2947456 3538344 0 0 3027953 3306689 12590000 12340000 0 0 0 0 0 0 0 0 774889 381020 19340298 19566053 X 30081818 25879301 58801661 70244206 88883479 96123507 108223777 115689560 X 4141457 3785646 -687075 X false true X true false X 11407825 4275257 11733315 7006219 9855346 44277962 0 0 11407825 4275257 11733315 7006219 9855346 44277962 15148113 29129849 387740 1688 574380 1388065 2361765 4713638 32971 15800 14700 12000 16800 92271 0 49083871 119457080 0.59347 0.57236 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 58222899 3393197 5738200 1919835 65434461 42487135 9267261 7968503 1500000 58222899 38309404 6202659 -745727 1279201 42487135 41270139 1338948 -2599683 1700000 38309404 32559837 1994594 8660088 1944380 41270139 1.00000 false false 1296819 1296819 75655579 38705949 36949630 1554168 1460138 94030 14616489 14395662 220827 38561306 0 LEASE LIABILITIES 381020 381020 X 35909824 3785646 68443 3854089 32055735 139774 6398448 6538222 38593957 28669796 68443 68443 28601353 139774 5711373 5851147 34452500 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, 2022. SCHEDULE D, PART XI, LINE 4B (69,644) FUNDRAISING EVENT EXPENSES + (83,169) INVENTORY COST OF GOODS SOLD + 129,223 INTEREST RATE SWAP + 51,228 CHANGE IN VALUE OF ANNUITY + 503,526 CHANGE IN CSV OF LIFE INSURANCE + 5,867,284 STUDENT FINANCIAL AID ------------- 6,398,448 TOTAL SCHEDULE D, PART XII, LINE 4B (69,644) FUNDRAISING EVENT EXPENSES + (83,169) INVENTORY COST OF GOODS SOLD + (3,098) INTERCOMPANY ADJUSTMENT + 5,867,284 STUDENT FINANCIAL AID ------------- 5,711,373 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 1009540 East Asia and the Pacific 0 0 Grantmaking FINANCIAL AID 307000 Europe (Including Iceland and Greenland) 0 0 Grantmaking FINANCIAL AID 857100 Middle East and North Africa 0 0 Grantmaking FINANCIAL AID 99000 North America 0 0 Grantmaking FINANCIAL AID 111400 South Asia 0 0 Grantmaking FINANCIAL AID 35000 Sub-Saharan Africa 0 0 Grantmaking FINANCIAL AID 669840 Europe (Including Iceland and Greenland) 0 0 Program Services AGENCY FEES 12400 East Asia and the Pacific 0 0 Program Services AGENCY FEES 95204 0 0 0 0 3196484 3196484 SCHOLARSHIPS AND FINANCIAL AID Central America and the Caribbean 32 1009540 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID East Asia and the Pacific 11 307000 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Europe (Including Iceland and Greenland) 27 857100 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Middle East and North Africa 4 99000 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID North America 3 111400 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID South Asia 1 35000 TUITION REDUCTION FMV SCHOLARSHIPS AND FINANCIAL AID Sub-Saharan Africa 21 669840 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 379145 355545 23600 27943 1300 30401 0 379145 355545 23600 27943 1300 30401 59644 -36044 26800 10000 true 1.00000 26800 10000 10000 16800 GA true false false false 1.00000 NATALIE FERGUSON 1014 CAVE SPRING ROAD ROME GA 30161 false false true SCHOLARSHIPS AND FINANCIAL AID 395 2778404 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 360599 0 0 32298 78503 471400 0 NATALIE L FERGUSON CFO 150673 0 0 15226 13591 179490 0 CHAD A LIDDLE DIR. OF SOCCER ACADEMY 145551 0 0 13766 9878 169195 0 MATTHEW PEER ASST. HOS FOR ENROLLMENT MGMT 131971 0 0 13673 17242 162886 0 STEPHEN T EADY ASST. HOS FOR ACADEMIC AFFAIRS 118434 0 0 12798 24179 155411 0 JULIE LUCAS CHIEF ADVANCEMENT OFFICER 123176 0 0 13459 39098 175733 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 4500000 0 16840000 0 0 0 110000 0 0 16730000 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 23 1487466 FMV X SPORTS EQUIPMENT 3 26627 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 (129,223) INTEREST RATE SWAP + (51,228) CHANGE IN VALUE OF ANNUITY + (503,526) CHANGE IN CSV OF LIFE INSURANCE + (3,098) INTERCOMPANY ADJUSTMENT ------------- (687,075) 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 398894 1.00000 false false false false false false false false false false false false false false false false false false false false