To calculate the area of the side walls that need to be painted, we will first find the perimeter of the walls and then multiply by the height of the ceiling.
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Find the perimeter of the room: The room has two lengths (12 feet each) and two widths (14 feet each).
\[ \text{Perimeter} = 2 \times \text{length} + 2 \times \text{width} \] \[ \text{Perimeter} = 2 \times 12 \text{ ft} + 2 \times 14 \text{ ft} = 24 \text{ ft} + 28 \text{ ft} = 52 \text{ ft} \]
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Multiply the perimeter by the height of the ceiling: \[ \text{Area of walls} = \text{Perimeter} \times \text{Height} \] \[ \text{Area of walls} = 52 \text{ ft} \times 10 \text{ ft} = 520 \text{ ft}^2 \]
So, the area you need to paint is \( \boxed{520} \) ft².