2025-05-02T08:15:04-05:00 2024-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-07-01 132751872 DALTON SCHOOLS INC DALT 2124235200 108 EAST 89TH STREET NEW YORK NY 10128 MICHAEL HWANG CFO 2124235460 2025-05-01 1 0 TIMOTHY SCHROEDER P01631203 2129498700 2023 2025-03-06 01:10:19Z JOSE MANUEL DE JESUS 108 EAST 89TH STREET NEW YORK NY 10128 140739221 0 X WWW.DALTON.ORG X 1919 NY TO PROVIDE AN EXCELLENT EDUCATION THAT MEETS EACH STUDENT'S INTERESTS, ABILITIES AND NEEDS. 25 23 632 0 -69432 0 25156404 9044821 77510848 82807080 6231965 14433529 1878138 1082621 110777355 107368051 11996298 13384310 0 0 53783156 57853481 0 0 2765466 32792578 32040382 98572032 103278173 12205323 4089878 284093708 289382113 62127131 58599438 221966577 230782675 THE DALTON SCHOOL IS COMMITTED TO PROVIDING AN EXCELLENT EDUCATION THAT MEETS EACH STUDENT'S INTERESTS, ABILITIES AND NEEDS AND PROMOTES AN APPRECIATION FOR DIVERSITY IN OUR COMMUNITY AS AN INTEGRAL PART OF SCHOOL LIFE. 0 0 90229404 13384310 83587553 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 90229404 1 1 0 0 0 0 0 0 0 1 1 1 0 1 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 1 170 0 1 632 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 25 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MICHAEL HWANG CFO 2124235460 108 EAST 89TH STREET NEW YORK NY 10128 ALY JEDDY PRESIDENT 10.00 0.00 X X 0 0 0 ALEXANDER ROBINSON TREASURER 2.00 0.00 X X 0 0 0 BRUCE MENIN SECRETARY 2.00 0.00 X X 0 0 0 ALICIN WILLIAMSON TRUSTEE 2.00 0.00 X 0 0 0 ANGELICA ESTEVEZ PA PRESIDENT/COUNCIL CHAIR 2.00 0.00 X 0 0 0 ANNE-CARMENE ALMONORD TRUSTEE 2.00 0.00 X 0 0 0 ARIELA DUBLER TRUSTEE. 2.00 0.00 X 0 0 0 BECKA VARGUS KATZ TRUSTEE 2.00 0.00 X 0 0 0 DAVID SAMBUR TRUSTEE 2.00 0.00 X 0 0 0 DE JESUS JOSE MANUEL HEAD OF SCHOOL 40.00 0.00 X X 1016201 0 61199 DEIDRE STANLEY TRUSTEE 2.00 0.00 X 0 0 0 DURRE NABI TRUSTEE 2.00 0.00 X 0 0 0 ERICA KLEIN TRUSTEE 2.00 0.00 X 0 0 0 JAMES SIMMONS TRUSTEE 2.00 0.00 X 0 0 0 JON GELB DIRECTOR 2.00 0.00 X 0 0 0 JOSEPH FRANKEN ALUMNI COUNCIL PRESIDENT 2.00 0.00 X 0 0 0 JUSTIN RICHARDSON TRUSTEE 2.00 0.00 X 0 0 0 MARK CHAN TRUSTEE 2.00 0.00 X 0 0 0 MICHELLE AWUKU-TATUM TRUSTEE 2.00 0.00 X 0 0 0 ROB SPEYER TRUSTEE 2.00 0.00 X 0 0 0 RONNIE ABRAMS TRUSTEE 2.00 0.00 X 0 0 0 SARINA SANANJDAJI TRUSTEE 2.00 0.00 X 0 0 0 SHEREE CHIOU TRUSTEE 2.00 0.00 X 0 0 0 SHIRA KOHN FACULTY REP & TEACHER 40.00 0.00 X 86529 0 37532 SUSAN SHOLINSKY TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL HWANG ASST HOS FOR OPERATIONS AND CFO 40.00 0.00 X 457748 0 61199 CELESTE HERRERA ASST HOS FOR ACAD ADMIN 40.00 0.00 X 464443 0 57983 GILLIAN TODD FIRST PROGRAM DIRECTOR 40.00 0.00 X 276743 0 39939 LAWRENCE JOSEPH MITCHELL CHIEF ADVANCEMENT OFFICER 40.00 0.00 X 258374 0 40870 LORYN MARIE CROOT HIGH SCHOOL DIRECTOR 40.00 0.00 X 261394 0 39937 EDWARD FRISCHLING DIRECTOR OF ATHLETICS AND PE 40.00 0.00 X 344248 0 77601 ELISABETH KRENTS DIRECTOR OF ADMISSIONS 40.00 0.00 X 266263 0 55724 ELLEN C STEIN SPECIAL ADVISOR TO HEAD OF SCHOOL 40.00 0.00 X 289075 0 61334 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.00 0.00 X 303898 0 55935 MARSHA YUAN DIRECTOR OF FINANCE 40.00 0.00 X 376768 0 59225 JAMES BEST FORMER HEAD OF SCHOOL 0.00 0.00 X 412000 0 0 4813684 0 648478 180 1 1 0 WIGDOR LLP 85 FIFTH AVE FL 5 NEW YORK NY 10003 LEGAL SERVICES 635000 SCHULTE ROTH & ZABEL LLP 919 THIRD AVENUE NEW YORK NY 10022 LEGAL SERVICES 530480 DEBORA TASCHER 65 BARLOW LANE RYE NY 10580 PSYCHOLOGIST 166663 JOSEPHINE DIAZ PHD 382 CENTRAL PARK WEST NEW YORK NY 10025 PSYCHOLOGIST 128875 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 10017 CONSULTING 122700 5 422639 2182373 6439809 336106 9044821 TUITION REVENUE 611710 81045120 81045120 AFTER SCHOOL PROGRAMS 611710 1152709 1152709 DRIVER EDUCATION 611710 338103 338103 SUMMER SPORTS PROGRAM 611710 271148 271148 82807080 3162673 -69432 3232105 402975 100827 302148 302148 302148 44318708 33047852 11270856 11270856 11270856 222491 422639 222491 0 MISCELLANOUS SCHOOL ACTIVITIES 611710 468021 468021 MISCELLANEOUS INCOME 900099 312452 312452 780473 107368051 83587553 -69432 14805109 13384310 13384310 3544903 1050185 2186621 308097 39509635 35572732 2991377 945526 4431515 3819522 472186 139807 7257953 6086009 970080 201864 3109475 2730108 293776 85591 492059 492059 89600 89600 130641 130641 1650739 1413544 148190 89005 3887212 3163601 321599 402012 794533 532714 198370 63449 3319989 3193274 121508 5207 2947523 2662896 266748 17879 315412 315412 5303555 4756066 402731 144758 716888 642883 54438 19567 REPAIRS AND MAINTENANCE 7414392 6749826 462194 202372 STUDENT CAFETERIA 3063408 2747169 232624 83615 UTILITIES 883828 792589 67115 24124 TAXES BANK FEES & OTHER 657951 590030 49962 17959 372652 341946 16072 14634 103278173 90229404 10283303 2765466 9258024 8329620 30486843 23474907 3305478 2755635 270613 1282554 801380 1951323 197572188 95544189 105877912 102027999 81795169 91748469 33341518 40710627 18956771 17100979 284093708 289382113 8610431 8870287 23816805 24083600 10007153 7646793 19692742 17998758 62127131 58599438 X 119734511 119298230 102232066 111484445 221966577 230782675 284093708 289382113 X 4089878 5018509 -292289 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135113492 589493 18848266 6711297 147839954 123110057 2505736 15316153 5818454 135113492 138691899 2309462 -11800377 6090927 123110057 110683129 4534514 28609962 5135706 138691899 109294320 5820753 396511 4828455 110683129 0.30000 0.55000 0.15000 0 0 4361429 4361429 173965401 78104779 95860622 16157950 14867240 1290710 3087408 2572170 515238 102027999 OFFSHORE HEDGE FUNDS 29521394 F PRIVATE SECURITIES 11189233 F 40710627 RIGHT OF USE ASSETS 16928020 OTHER ASSSETS 172959 17100979 LEASE LIABILITY 17998758 17998758 X 98972436 5018509 100827 5119336 93853100 130641 13384310 13514951 107368051 90156338 393116 393116 89763222 130641 13384310 13514951 103278173 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF VARIOUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, CONSISTING OF BOTH BOARD DESIGNATED AND DONOR-RESTRICTED ENDOWMENT FUNDS. THE PURPOSES OF ALL OF THESE FUNDS INCLUDE SCHOLARSHIPS, STUDENT SUPPORT, FACULTY SUPPORT, AS WELL AS FACILITY UPGRADE AND MAINTENANCE. PART X, LINE 2: THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE SCHOOL, THESE PROVISIONS COULD BE APPLICABLE TO THE INCURRENCE OF UNRELATED BUSINESS INCOME TAX ATTRIBUTABLE TO THE PASS-THROUGH INCOME AND LOSSES ON ITS ALTERNATIVE INVESTMENTS. BECAUSE OF THE SCHOOL'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED AGAINST REVENUE PER FORM 990 100,827. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED AS PART OF EXPENSES IN FORM 990. 13,384,310. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN RESERVE OF UNCOLLECTIBLE PLEDGES REPORTED AS "OTHER CHANGES IN NET ASSETS" ON FORM 990, PART XI, LINE 9. 292,289. RENTAL EXPENSE NETTED AGAINST REVENUE PER FORM 990 100,827. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED 13,384,310. AS PART OF EXPENSES IN FORM 990. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NEWSPAPER ADVERTISEMENTS AND SCHOOL PUBLICATIONS WHICH MAY BE INSPECTED AT THE SCHOOL'S PREMISES. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES AN ANNUAL GRANT FROM NYS MANDATED SERVICES. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 29521394 0 0 0 0 0 0 29521394 0 29521394 1 0 0 0 1 0 PART I, LINE 3: AMOUNT REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. DALTON BENEFIT 645130 422639 222491 222491 645130 422639 222491 222491 222491 0 1 FINANCIAL AID PROVIDED TO STUDENTS 275 13384310 FMV TUITION REDUCTION PART I, LINE 2: THE FINANCIAL AID COMMITTEE REVIEWS ALL APPLICATIONS FOR FINANCIAL AID. AFTER REVIEW OF APPLICATIONS, THE COMMITTEE DETERMINES THE AMOUNT OF AID THAT IS APPROPRIATE. THE COMMITTEE IS MADE UP OF SENIOR MANAGEMENT AND STAFF SUPPORT. ALL GRANTS OR FINANICAL AID ARE AUTOMATICALLY APPLIED TO TUITION. X 1 1 X X X X 1 1 0 0 0 0 0 0 0 DE JESUS JOSE MANUEL HEAD OF SCHOOL 1016201 0 0 0 0 0 29700 0 31499 0 1077400 0 0 0 CELESTE HERRERA ASST HOS FOR ACAD ADMIN 464443 0 0 0 0 0 41903 0 16080 0 522426 0 0 0 MICHAEL HWANG ASST HOS FOR OPERATIONS AND CFO 457748 0 0 0 0 0 29700 0 31499 0 518947 0 0 0 MARSHA YUAN DIRECTOR OF FINANCE 376768 0 0 0 0 0 27656 0 31569 0 435993 0 0 0 EDWARD FRISCHLING DIRECTOR OF ATHLETICS AND PE 344248 0 0 0 0 0 46200 0 31401 0 421849 0 0 0 JAMES BEST FORMER HEAD OF SCHOOL 0 0 0 0 412000 0 0 0 0 0 412000 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 303898 0 0 0 0 0 40975 0 14960 0 359833 0 0 0 ELLEN C STEIN SPECIAL ADVISOR TO HEAD OF SCHOOL 289075 0 0 0 0 0 40600 0 20734 0 350409 0 0 0 ELISABETH KRENTS DIRECTOR OF ADMISSIONS 266263 0 0 0 0 0 39962 0 15762 0 321987 0 0 0 GILLIAN TODD FIRST PROGRAM DIRECTOR 276743 0 0 0 0 0 38500 0 1439 0 316682 0 0 0 LORYN MARIE CROOT HIGH SCHOOL DIRECTOR 261394 0 0 0 0 0 23508 0 16429 0 301331 0 0 0 LAWRENCE JOSEPH MITCHELL CHIEF ADVANCEMENT OFFICER 258374 0 0 0 0 0 23400 0 17470 0 299244 0 0 0 PART I, LINES 4A-B FORMER HEAD OF SCHOOL RECEIVED A SEVERANCE PAYMENT DURING FISCAL-YEAR 2024. SCHEDULE J, PARTS I AND II COMPENSATION OF OFFICERS AND KEY EMPLOYEES WERE REVIEWED BY THE BOARD OF TRUSTEES USING COMPARABLE DATA AND CERTAIN OUTSIDE ORGANIZATIONS. THE HEAD OF SCHOOL'S COMPENSATION INCLUDED A HOUSING ALLOWANCE OF $155,167. THE SCHOOL MAINTAINS A DEFERRED COMPENSATION PLAN UNDER SECTION 457(B) OF THE INTERNAL REVENUE CODE FOR ITS KEY EMPLOYEES. THE SCHOOL DID NOT CONTRIBUTE TO THE 457(B) PLAN DURING FISCAL-YEAR 2024. X 44 336106 PUBLISHED MARKET QUOTES 0 1 1 PART I, COLUMN (B): REPRESENTS THE NUMBER OF CONTRIBUTIONS BY DONORS TO THE SCHOOL DURING THE FISCAL-YEAR. PART I, LINE 32B: THE SCHOOL ENGAGES AN OUTSIDE BROKER TO SELL DONATED SECURITIES ON THEIR BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE AUDIT COMMITTEE. UPON APPROVAL, A NOTIFICATION IS SENT TO THE BOARD OF TRUSTEES, AND THE DRAFT OF THE FORM 990 IS DISTRIBUTED FOR A DETERMINED PERIOD OF TIME ON THE SECURE DALTON BOARD OF TRUSTEES INTRANET-SITE AND IS THEN APPROVED BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE ASKED TO COMPLETE A FORMAL CONFLICT OF INTEREST FORM/QUESTIONNAIRE. THIS IS DONE ONCE A YEAR. THE FORMS ARE KEPT BY THE HEAD OF SCHOOL. THE HEAD OF SCHOOL AND THE COMPLETE BOARD REVIEW THE FORMS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL WAS REVIEWED BY THE BOARD USING COMPARABLE DATA FOR BENCHMARKING PURPOSES. THE SCHOOL'S COMMITTEE ON ADMINISTRATIVE COMPENSATION AND EQUITY ("CACE") REVIEWS ALL SALARIES OF ADMINISTRATIVE STAFF AT THE END OF EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND THE FINANCIAL STATEMENTS ARE AVAILABLE AT THE OFFICES OF THE DALTON SCHOOL UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS - INCREASE RESERVE FOR UNCOLLECTIBLE PLEDGES -292,289.