2026-05-11T12:38:29-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 200 BRICKSTONE SQUARE SUITE 103 ANDOVER MA 01810 990 2024-07-01 060646906 SOUTH KENT SCHOOL CORPORATION SOUT 8609273539 40 BULLS BRIDGE ROAD SOUTH KENT CT 06785 BRIAN SULLIVAN HEAD OF SCHOOL 8609273539 2026-05-05 1 1 LUKE BURNETT P01079018 9786202000 2026-04-21 2024 2025-03-06 01:10:19Z BRIAN SULLIVAN 40 BULLS BRIDGE ROAD SOUTH KENT CT 06785 30959846 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. 20 19 83 23 220800 0 6317176 2194790 10840811 13404276 479255 1437718 271199 228017 17908441 17264801 4857721 6102925 0 0 6142345 6069158 0 0 828306 6475812 7371359 17475878 19543442 432563 -2278641 38383385 36849685 17909466 18664156 20473919 18185529 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 16055438 6102925 13188834 A PRIVATE SECONDARY EDUCATIONAL INSTITUTION FOR APPROXIMATELY 177 BOARDING AND DAY STUDENTS (BOYS). THE SCHOOL PROVIDES AN ENVIRONMENT THAT ENCOURAGES INTELLECTUAL, CULTURAL AND ATHLETIC ACHIEVEMENT. 16055438 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 92 0 1 83 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 X DENISE PAPP 8609273539 40 BULLS BRIDGE ROAD SOUTH KENT CT 06785 BRIAN SULLIVAN HEAD OF SCHOOL 60.00 X X 382900 0 79018 WILLIAM ROWE BOARD CHAIR 5.00 X X 0 0 0 TIMOTHY RICHARDS VICE CHAIR 1.00 X X 0 0 0 SAMUEL ANDERSON TREASURER 1.00 X X 0 0 0 SAMUEL BARRINGTON TRUSTEE 1.00 X 0 0 0 EDWARD D'ATRI JR 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 JOSHUA HANFLING TRUSTEE 1.00 X 0 0 0 PETER HOPPER TRUSTEE 1.00 X 0 0 0 KATHLEEN LINDENMAYER 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 STEPHEN NAHLEY TRUSTEE 1.00 X 0 0 0 PETER RAMSEY TRUSTEE 1.00 X 0 0 0 SID STOCKDALE TRUSTEE 1.00 X 0 0 0 DAVID TWEARDY TRUSTEE 1.00 X 0 0 0 JASON VELEZ TRUSTEE 1.00 X 0 0 0 CHARLES F WREAKS IV TRUSTEE 1.00 X 0 0 0 LUZ MCCARTHY CFO/ASSISTANT TREASURER 50.00 X 177873 0 46942 JASON LEFEVRE DIRECTOR OF ADMISSIONS 40.00 X 128750 0 37301 LINDSEY LEFEVRE ASSISTANT HEAD OF ACADEMICS & STUDENT PROGRAMS 40.00 X 105737 0 67918 LAWRENCE SMITH EMERITUS HEAD OF SCHOOL 0.00 X 230146 0 22188 1025406 0 253367 5 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 1340092 ENVIRONMENTAL SYSTEMS COMPANY LLC 18 JANSEN CT WEST HARTFORD CT 06110 CAMPUS IMPROVEMENTS 350413 SANTORO'S COMMERCIAL LAUNDRY SERVICE 200 SAINT ONGE ROAD WINSTED CT 06098 CLEANING SERVICE 116102 JTR TRANSPORTATION CORP 192 COTTAGE STREET POUGHKEEPSIE NY 12601 CHARTER BUS SERVICE 105110 4 7000 104514 2083276 370289 2194790 TUITION AND FEES 611110 13146502 13146502 SUMMER PROGRAM 611710 220800 220800 AUXILLARY PROGRAMS 611710 36974 36974 13404276 218482 218482 198041 0 198041 198041 198041 14675887 141966 13598617 0 1077270 141966 1219236 1219236 9250 7000 14986 -5736 -5736 86800 81442 5358 5358 30354 30354 30354 17264801 13188834 220800 1660377 6102925 6102925 674385 519277 121389 33719 25000 19250 4500 1250 4252298 2803116 1072195 376987 330588 243336 66722 20530 460845 341125 91783 27937 326042 241597 64770 19675 46475 46475 86839 86839 439946 327672 112274 286888 20592 143449 122847 142103 106577 21316 14210 1614243 1372107 161424 80712 97678 36636 61042 293370 264033 29337 1085100 976590 108510 562914 371671 191243 FOOD SERVICE 1130342 1130342 ATHLETICS 588334 588334 STUDENT SERVICES AND AC 407224 407224 589903 219670 300836 69397 19543442 16055438 2659698 828306 543927 1218283 1052339 3405090 3065229 2332979 3880510 4535142 15034 80375 59800 1033023 1008365 33286228 18314106 15858291 14972122 12654053 8892827 9670 9669 190934 415408 38383385 36849685 500377 375931 45600 30400 5449145 6782798 10923481 10507346 990863 967681 17909466 18664156 X 6619513 4040223 13854406 14145306 20473919 18185529 38383385 36849685 X -2278641 -21387 11638 X 0 1 X 1 0 X 4603059 4721417 1754834 6317176 2194790 19591276 4603059 4721417 1754834 6317176 2194790 19591276 8425845 11165431 594934 650346 655387 538475 416523 2855665 17701 46541 117446 66435 30354 278477 22725418 53165648 0.49130 0.49820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9495689 104514 920696 1817640 8703259 10266026 1064663 1835000 9495689 10771453 350000 644573 1500000 10266026 11956241 1092 -1185880 10771453 9007701 1003809 1944731 11956241 0.16570 0.83430 0.00000 0 0 104130 104130 30506729 16402703 14104026 1302783 1085443 217340 1372586 825960 546626 14972122 POST-RETIREMENT BENEFIT OBLIGATION 154244 DEFERRED COMPENSATION 813437 967681 X 11248555 -21387 -6091287 -6112674 17361229 -96428 -96428 17264801 13536945 96428 96428 13440517 6102925 6102925 19543442 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, 2025 AND 1899, 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 2022 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -6,102,925. CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT 11,638. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -14,986. COST OF GOODS SOLD -81,442. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 14,986. COST OF GOODS SOLD 81,442. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,102,925. 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. ASIA 0 0 PROGRAM SERVICES GENERAL ADMISSION & ATHLETIC RECRUITING 28809 EUROPE 0 0 PROGRAM SERVICES GENERAL ADMISSION 2867 LATIN AMERICA 0 0 PROGRAM SERVICES ATHLETIC RECRUITING 2190 NORTH AMERICA 0 0 PROGRAM SERVICES GENERAL ADMISSION 2147 SOUTH AMERICA 0 0 PROGRAM SERVICES ATHLETIC RECRUITING 3904 0 0 0 0 0 0 39917 0 39917 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING FOR PURPOSES OF SCHEDULE F, PART I, LINE 3. IN ADDITION, THE ORGANIZATION HAS INTERNAL SPENDING POLICIES, AND ALL EXPENSES ARE REVIEWED UPON SUBMISSION. GOLF TOURNAMENT 16250 7000 9250 5828 5400 3758 16250 7000 9250 5828 5400 3758 14986 -5736 1 FINANCIAL AID 147 6102925 N/A N/A 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. CLARITYPROVIDES 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 1 1 X X 1 0 0 0 0 0 0 0 0 BRIAN SULLIVAN HEAD OF SCHOOL 344610 0 38290 0 0 0 23750 0 55268 0 461918 0 0 0 LAWRENCE SMITH EMERITUS HEAD OF SCHOOL 205146 0 0 0 25000 0 17334 0 4854 0 252334 0 0 0 LUZ MCCARTHY CFO/ASSISTANT TREASURER 177873 0 0 0 0 0 19422 0 27520 0 224815 0 0 0 LINDSEY LEFEVRE ASSISTANT HEAD OF ACADEMICS & STUDEN 105737 0 0 0 0 0 12125 0 55793 0 173655 0 0 0 JASON LEFEVRE DIRECTOR OF ADMISSIONS 128750 0 0 0 0 0 12875 0 24426 0 166051 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 TEACHERS OFF HOURS WITH ACCESS TO LOCKED BUILDINGS AND OTHER CAMPUS VENUES VACATIONS, AND PROVIDING CONVENIENT ADMINISTRATIVE PRESENCE AT SCHOOL HIS EMPLOYMENT BY THE SCHOOL AND IS FOR THE CONVENIENCE OF THE SCHOOL. AS A PRESCRIBED DUTIES, INCLUDING, BUT NOT LIMITED TO, PROVIDING STUDENTS AND WHEN NECESSARY, PROVIDING CAMPUS OVERSIGHT DURING EVENINGS AND WEEKENDS AND EVENTS. THE HEAD OF SCHOOL'S OCCUPATION OF THIS RESIDENCE IS A CONDITION OF 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. PART I, LINE 4A LAWRENCE SMITH SEPARATED FROM SERVICE IN JUNE 2024 AND WAS PAID A $25,000 SEPARATION PAYMENT PER AGREEMENT WITH THE UNIVERSITY. X 11 370289 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE WHICH SHALL CONSIST OF THE OFFICERS OF THE CORPORATION, THE CHAIRS OF ALL BOARD COMMITTEES AND OTHERS AS NEEDED AND AS DETERMINED BY THE OFFICERS OF THE CORPORATION. UNLESS THE BOARD BY RESOLUTION SHALL OTHERWISE PROVIDE, THE EXECUTIVE COMMITTEE MAY, WHEN THE BOARD SHALL NOT BE IN SESSION, EXERCISE ALL OF THE POWERS OF THE BOARD WITH RESPECT TO CURRENT BUSINESS OR ORDINARY ADMINISTRATION OF THE AFFAIRS OF THE CORPORATION; BUT THE EXECUTIVE COMMITTEE SHALL NOT (A) HAVE THE POWER TO AUTHORIZE THE SALE OR LEASE OF REAL PROPERTY OR THE INCURRING OF ANY SECURED OBLIGATION BY THE CORPORATION OR THE PLACING OF ANY LIEN UPON ANY OF ITS PROPERTY UNLESS THE AMOUNT INVOLVED IN SUCH A SALE, LEASE OR OBLIGATION OR SECURED BY SUCH LIEN IS LESS THAN $100,000; (B) INCUR ANY OBLIGATION ON BEHALF OF THE SCHOOL OR THE CORPORATION IN EXCESS OF $100,000, UNLESS SUCH OBLIGATIONS ARE PROPOSED AND APPROVED BY THE COMMITTEE CHARGED WITH OVERSEEING THE SCHOOL'S FINANCES; OR (C) HAVE ANY AUTHORITY WITH RESPECT TO THE FOLLOWING: - THE APPROVAL OF ANY ACTION FOR WHICH THE STATE NONSTOCK OR NONPROFIT CORPORATION LAW REQUIRES APPROVAL OF THE MEMBERS OF THE CORPORATION; - THE AMENDMENT OR REPEAL OF BYLAWS OR THE ADOPTION OF NEW BYLAWS; OR - THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD WHICH BY ITS EXPRESS TERMS IS NOT SO AMENDABLE OR REPEALABLE. THE EXECUTIVE COMMITTEE SHALL REPORT TO THE BOARD AT EACH BOARD OF TRUSTEES MEETING ANY ACTIONS TAKEN BY IT SINCE THE LAST BOARD MEETING. 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. THIS PROCESS IS DONE ANNUALLY AT THE FALL BOARD OF DIRECTOR MEETING AND IS MONITORED BY THE ADVANCEMENT OFFICE. 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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. 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: CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT 11,638.