2022-05-03T12:56:57-05:00 2021-06-30 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2020-07-01 132751872 DALTON SCHOOLS INC % MICHAEL HWANG CFO DALT 2124235200 108 EAST 89TH STREET NEW YORK NY 10128 MICHAEL HWANG CFO 2124235460 2022-05-02 true MICHAEL HWANG 999009999 CANDICE METH P01306891 2129498700 3 2020 2022-09-23 18:48:47Z MICHAEL HWANG 108 EAST 89TH STREET NEW YORK NY 10128 90547051 false X www.dalton.org X 1919 NY the school is committed to providing an education of excellence that meets each student's interests, abilities and needs within a common curricular framework. 29 27 567 100 74044 76093 15771508 8370380 69928852 72923753 4381372 3424933 477241 2435318 90558973 87154384 10828345 12159542 0 0 49377285 56969135 0 0 2695859 22791292 26809044 82996922 95937721 7562051 -8783337 250410973 268184018 46045299 47756273 204365674 220427745 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. false false 82577069 12159542 75359071 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 82577069 true true false false false false false false false true true true false false false true true false true false true false false false true false false false true true false false false false false false false false true false false false false false false false false true 149 0 true 567 true true true false false false false true true false false false false false false X 29 27 false false false false false false false true true false false true true true true true true true true false X MICHAEL HWANG CFO 2124235460 108 EAST 89TH STREET NEW YORK NY 10128 JAMES BEST HEAD OF SCHOOL 40.0 0.0 X X 951660 0 50296 MICHAEL HWANG CHIEF FINANCIAL OFFICER 40.0 0.0 X 480542 0 56766 EDWARD FRISCHLING DIRECTOR OF ATHLETICS 40.0 0.0 X 314211 0 70897 ELISE RODRIGUEZ DIRECTOR OF COLLEGE COUNSELING 40.0 0.0 X 335501 0 32032 CELESTE HERRERA DIRECTOR OF HIGH SCHOOL 40.0 0.0 X 312022 0 49327 MARSHA YUAN DIRECTOR OF FINANCE 40.0 0.0 X 335154 0 25315 EMILY KASOF DIRECTOR OF ADVANCEMENT 40.0 0.0 X 267992 0 70063 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.0 0.0 X 268145 0 55495 TRACY FEDONCHIK DIRECTOR OF MIDDLE SCHOOL 40.0 0.0 X 250053 0 66849 STEVEN BENDER ENGLISH TEACHER 40.0 0.0 X 261422 0 20269 GILLIAN TODD FIRST PROGRAM DIRECTOR 40.0 0.0 X 195809 0 28900 SARAH KERMAN FACULTY REP & TEACHER 40.0 0.0 X 92072 0 9850 ALY SHEEZAR JEDDY PRESIDENT 10.0 0.0 X X 0 0 0 JENNY GLASSMAN TREASURER 2.0 0.0 X X 0 0 0 JENNIE TARR COYNE SECRETARY 2.0 0.0 X X 0 0 0 RONNIE ABRAMS TRUSTEE 2.0 0.0 X 0 0 0 TIMOTHY BARAKETT TRUSTEE 2.0 0.0 X 0 0 0 GRACIELA HANK BITAR TRUSTEE 2.0 0.0 X 0 0 0 MARK CHAN TRUSTEE 2.0 0.0 X 0 0 0 SHEREE CHIOU TRUSTEE 2.0 0.0 X 0 0 0 JOHN CLARK TRUSTEE 2.0 0.0 X 0 0 0 LEAH JOHNSON TRUSTEE 2.0 0.0 X 0 0 0 OLATI JOHNSON TRUSTEE 2.0 0.0 X 0 0 0 ALAN KLEIN TRUSTEE 2.0 0.0 X 0 0 0 ERICA KLEIN TRUSTEE 2.0 0.0 X 0 0 0 BRUCE MENIN TRUSTEE 2.0 0.0 X 0 0 0 DURRE NABI TRUSTEE 2.0 0.0 X 0 0 0 ALEXANDER ROBINSON TRUSTEE 2.0 0.0 X 0 0 0 ISHAAN SETH TRUSTEE 2.0 0.0 X 0 0 0 JAMES SIMMONS TRUSTEE 2.0 0.0 X 0 0 0 DASHA SMITH TRUSTEE 2.0 0.0 X 0 0 0 RAMSEY SMITH TRUSTEE 2.0 0.0 X 0 0 0 ASHLEY SMITH TRUSTEE 2.0 0.0 X 0 0 0 DEIDRE STANLEY TRUSTEE 2.0 0.0 X 0 0 0 BENJAMIN TENOVER TRUSTEE 2.0 0.0 X 0 0 0 ANDREW WEINBERG TRUSTEE 2.0 0.0 X 0 0 0 BRYNJA SIGURDARDOTTIR PA PRESIDENT 2.0 0.0 X 0 0 0 JOANNA STONE HERMAN ALUMNI COUNCIL PRESIDENT 2.0 0.0 X 0 0 0 EMILY MINDEL GOTTLIEB DALTON COUNCIL CHAIR 2.0 0.0 X 0 0 0 4064583 0 536059 148 false true false SCHULTE ROTH ZABEL LLP 919 Third Avenue NEW YORK NY 10022 LEGAL SERVICES 252726 VENABLE LLP 750 E Pratt St UNIT 900 BALTIMORE MD 21202 LEGAL SERVICES 130574 2 351347 2064486 5954547 360388 8370380 TUITION REVENUE 611710 71858934 71858934 AFTER-SCHOOL PROGRAMS 611710 248505 248505 DRIVER EDUCATION 611710 418973 418973 SUMMER SPORTS PROGRAM 611710 397341 397341 72923753 1466806 74044 1392762 0 0 0 0 0 5333380 3375253 1958127 1958127 1958127 17414 351347 17414 0 0 0 0 0 0 MISCELLANEOUS SCHOOL ACTIVITIES 611710 209119 209119 RECOVERY OF BAD DEBT - NYS DOE 900099 2009586 2009586 MISCELLANEOUS INCOME 900088 216613 216613 2435318 87154384 75359071 74044 3350889 0 12159542 12159542 0 0 2439613 899753 1248360 291500 0 40058690 35293626 3631243 1133821 4286827 3650846 492208 143773 7534768 6416932 865133 252703 2649237 2384743 164051 100443 0 789210 789210 72000 72000 0 0 124416 124416 1892759 1662940 171007 58812 0 2235340 1973996 149384 111960 817190 577465 204736 34989 0 2129559 2049996 73719 5844 1397318 468599 923719 5000 0 0 502756 502756 0 5199487 4633415 388923 177149 492569 438943 36844 16782 STUDENT CAFETERIA 1790669 1595717 133942 61010 MEMBERSHIP DUES 200992 188034 6312 6646 TELEPHONE 122758 109394 9182 4182 REPAIRS AND MAINTENANCE 7039877 6273440 526585 239852 2002144 1799688 151063 51393 95937721 82577069 10664793 2695859 23526390 17975914 7771184 10019454 12026641 9124715 2026051 740302 0 0 0 0 0 0 0 0 857067 825040 179935974 79655078 100848188 100280896 56984264 79162431 45927681 49510014 0 0 0 0 443507 545252 250410973 268184018 9327768 13205005 0 0 18957615 20035512 0 0 0 0 0 0 17759916 14515756 0 0 0 0 46045299 47756273 X 103980380 106377100 100385294 114050645 204365674 220427745 250410973 268184018 X -8783337 25309445 -464037 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 110683129 4534514 28609962 5135706 138691899 109294320 5820753 396511 4828455 110683129 106669887 4035425 3867669 5278661 109294320 101883187 4931570 9500617 9645487 106669887 89319928 6639520 9581944 3658205 101883187 0.30000 0.54000 0.16000 false false 4361429 4361429 157780165 64337037 93443128 14869004 13055064 1813940 2925376 2262977 662399 100280896 LIMITED PARTNERSHIPS 2367091 F OFFSHORE HEDGE FUNDS 42484725 F PRIVATE SECURITIES 4658198 F 49510014 0 0 X 100179871 25309445 25309445 74870426 124416 12159542 12283958 87154384 84117800 464037 464037 83653763 124416 12159542 12283958 95937721 FORM 990, SCHEDULE D, PART V 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. FORM 990, SCHEDULE D, 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. FORM 990, SCHEDULE D, PART XI, LINE 4B FINANCIAL AID OF $12,159,542 IS NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED AS PART OF EXPENSES IN FORM 990. FORM 990, SCHEDULE D, PART XII, LINE 2D INCREASE IN RESERVE OF UNCOLLECTIBLE PLEDGES OF $464,037 REPORTED AS "OTHER CHANGES IN NET ASSETS" ON FORM 990, PART XI, LINE 9. FORM 990, SCHEDULE D, PART XII, LINE 4B FINANCIAL AID OF $12,159,542 IS NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED AS PART OF EXPENES IN FORM 990. true true true true true true true false false false false false false false false true false true SCHEDULE E QUESTION 3 NEWSPAPER ADVERTISEMENTS AND SCHOOL PUBLICATIONS WHICH MAY BE INSPECTED AT THE SCHOOL'S PREMISES. Schedule E Question 6A the school receives an annual grant from NYS Mandated Services. Central America and the Caribbean Investments 42484725 42484725 42484725 true false false false true false PART I, LINE 3 COLUMN (F) AMOUNT REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. DALTON BENEFIT 368761 351347 17414 17414 0 368761 351347 17414 17414 17414 true FINANCIAL AID PROVIDED TO STUDENTS 274 12159542 FMV TUITION REDUCTION GRANTS AND OTHER ASSISTANCE 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 true true X X X X false true false false false false false false false JAMES BEST HEAD OF SCHOOL 951660 0 0 0 0 0 39900 0 10396 0 1001956 0 0 0 MICHAEL HWANG CHIEF FINANCIAL OFFICER 480542 0 0 0 0 0 25650 0 31116 0 537308 0 0 0 STEVEN BENDER ENGLISH TEACHER 261422 0 0 0 0 0 13525 0 6744 0 281691 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 268145 0 0 0 0 0 37679 0 17816 0 323640 0 0 0 ELISE RODRIGUEZ DIRECTOR OF COLLEGE COUNSELING 335501 0 0 0 0 0 14927 0 17105 0 367533 0 0 0 CELESTE HERRERA DIRECTOR OF HIGH SCHOOL 312022 0 0 0 0 0 31869 0 17458 0 361349 0 0 0 EMILY KASOF DIRECTOR OF ADVANCEMENT 267992 0 0 0 0 0 39655 0 30408 0 338055 0 0 0 TRACY FEDONCHIK DIRECTOR OF MIDDLE SCHOOL 250053 0 0 0 0 0 35812 0 31037 0 316902 0 0 0 MARSHA YUAN DIRECTOR OF FINANCE 335154 0 0 0 0 0 23606 0 1709 0 360469 0 0 0 EDWARD FRISCHLING DIRECTOR OF ATHLETICS 314211 0 0 0 0 0 39900 0 30997 0 385108 0 0 0 GILLIAN TODD FIRST PROGRAM DIRECTOR 195809 0 0 0 0 0 27287 0 1613 0 224709 0 0 0 FORM 990, 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 $132,000. THE SCHOOL MAINTAINS A DEFERRED COMPENSATION PLAN UNDER SECTION 457(B) OF THE INTERNAL REVENUE CODE FOR ONE OF ITS EMPLOYEES. THE SCHOOL DID NOT CONTRIBUTE TO THE 457(B) PLAN DURING FISCAL-YEAR 2021. X 36 360388 PUBLISHED MKT QOUTES false true true FORM 990, SCHEDULE M, QUESTION 32A THE SCHOOL ENGAGES AN OUTSIDE BROKER TO SELL DONATED SECURITIES ON THEIR BEHALF. FORM 990, PART VI, SECTION B, LINE 11 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, LINES 15A & 15B 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 REPRESENTS THE INCREASE IN THE RESERVE FOR UNCOLLECTIBLE PLEDGES OF $464,037. FORM 8868 THE SCHOOL'S APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WAS ELECTRONICALLY FILED.