2019-04-25T13:50:29-05:00 2018-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2017-07-01 132751872 DALTON SCHOOLS INC % MARSHA YUAN DIR OF FINANCE DALT 2124235200 108 EAST 89TH STREET NEW YORK NY 10128 MICHAEL HWANG Chief Financial Officer 2124235460 2019-04-16 true CANDICE METH P01306891 2129498700 64.238.150.4 P B6DFEA243A842188E41C53061C0375797D17D2C5 76F63173862BD53306569026D89B1616E4AE25DE 2017 2019-02-21 02:37:17Z MICHAEL HWANG 108 EAST 89TH STREET NEW YORK NY 10128 104329200 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. 32 29 621 100 -51130 64647 32286148 24742691 61112669 62494572 2601491 3373116 959205 950353 96959513 91560732 9655000 9714525 0 0 43544540 46848805 0 0 2955469 19802564 21776608 73002104 78339938 23957409 13220794 228968236 251102217 43370786 48946831 185597450 202155386 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 65310436 9714525 62494572 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 65310436 true true false false false false false false false true true true false false false true true false true false true false false false false false false false true true false false false false false false false false true false false false false false false false false true 156 0 true 621 true true true false false false false true true false false false false X 32 29 false false false false false false false true true false false true true true true true true true true false X MARSHA YUAN DIR OF FINANCE 2124235446 108 EAST 89TH STREET NEW YORK NY 10128 ROY SWAN VICE PRESIDENT 2.0 0.0 X X 0 0 0 DEIRDRE FLYNN TREASURER 2.0 0.0 X X 0 0 0 ALAN KLEIN PRESIDENT 10.0 0.0 X X 0 0 0 TIM BARAKETT TRUSTEE 2.0 0.0 X 0 0 0 ERIC LEE SECRETARY 2.0 0.0 X X 0 0 0 ZACH SCHREIBER TRUSTEE 2.0 0.0 X 0 0 0 ELLEN STEIN HEAD OF SCHOOL 40.0 0.0 X X 850288 0 120493 OLATI JOHNSON TRUSTEE 2.0 0.0 X 0 0 0 CHANDNI PRASAD TRUSTEE 2.0 0.0 X 0 0 0 JP SINGH TRUSTEE 2.0 0.0 X 0 0 0 JONATHAN KORNGOLD TRUSTEE 2.0 0.0 X 0 0 0 ANDREAS DRACOPOULOS TRUSTEE 2.0 0.0 X 0 0 0 DASHA SMITH DWIN TRUSTEE 2.0 0.0 X 0 0 0 CHAD GALLANT TRUSTEE 2.0 0.0 X 0 0 0 ALY SHEEZAR JEDDY TRUSTEE 2.0 0.0 X 0 0 0 DANIEL LUBETZKY TRUSTEE 2.0 0.0 X 0 0 0 THEODORE SCHWARTZ TRUSTEE 2.0 0.0 X 0 0 0 RAMSEY SMITH TRUSTEE 2.0 0.0 X 0 0 0 ANDREW WEINBERG TRUSTEE 2.0 0.0 X 0 0 0 WILLIAM FISHER FACULTY REPRESENTATIVE 40.0 0.0 X 105062 0 27677 MARK CHAN TRUSTEE 2.0 0.0 X 0 0 0 JOHN CLARK TRUSTEE 2.0 0.0 X 0 0 0 JENNIE TARR COYNE TRUSTEE 2.0 0.0 X 0 0 0 RONNIE ABRAMS TRUSTEE 2.0 0.0 X 0 0 0 JENNIFER GLASSMAN TRUSTEE 2.0 0.0 X 0 0 0 ERIC J LEE TRUSTEE 2.0 0.0 X 0 0 0 ISHAAN SETH TRUSTEE 2.0 0.0 X 0 0 0 ASHLEY SMYTH TRUSTEE 2.0 0.0 X 0 0 0 JUDY EICK PA PRESIDENT 2.0 0.0 X 0 0 0 JAMES FRISCHLING ALUMNI REPRESENTATIVE 2.0 0.0 X 0 0 0 SARAH KERMAN CO-PRESIDENT FACULTY ASSOC. 2.0 0.0 X 60696 0 33760 Cheryl Cohen Effron Trustee 2.0 0.0 X 0 0 0 MICHAEL HWANG CHIEF FINANCIAL OFFICER 40.0 0.0 X 404920 0 52866 JAMES BEST ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 550691 0 48122 NORA ELISH FIRST PROGRAM 40.0 0.0 X 234810 0 33907 CELESTE HERRERA DIRECTOR OF HIGH SCHOOL 40.0 0.0 X 191297 0 32222 LISA WALLER Assistant Head of School 40.0 0.0 X 358465 0 66258 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 40.0 0.0 X 289776 0 66228 ELIZABETH KRENTS ADMISSIONS DIRECTOR 40.0 0.0 X 246561 0 65023 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.0 0.0 X 240383 0 50094 EMILY KASOF DIRECTOR OF DEVELOPMENT 40.0 0.0 X 209648 0 49030 3742597 0 645680 132 false true false SCHULTE ROTH ZABEL LLP 919 Third Avenue NEW YORK NY 10022 LEGAL SERVICES 236246 3 2768285 21974406 1400290 24742691 TUITION REVENUE 611710 60348525 60348525 SUMMER PROGRAMS 611710 861007 861007 AFTER-SCHOOL PROGRAMS 611710 606241 606241 DRIVER EDUCATION 611710 82890 82890 SUMMER SPORTS PROGRAM 611710 118380 118380 477529 477529 62494572 1075823 -52807 1128630 0 0 249958 139500 110458 0 110458 110458 14926261 12628968 2297293 2297293 1677 2295616 0 0 0 0 0 0 0 0 0 FORFEITED DEPOSITS 611710 66000 66000 ENERGY CURTAILMENT 611710 231645 231645 APPLICATION FEES 611710 106200 106200 436050 436050 839895 91560732 63334467 -51130 3534704 0 9714525 9714525 0 0 3121458 975805 2145653 0 32954172 29032463 2826860 1094849 3474457 3189455 170131 114871 4845717 4554506 97163 194048 2453001 2150237 227510 75254 0 458536 458536 69000 69000 0 0 146707 146707 4047787 2856380 1063900 127507 0 1510933 721273 414531 375129 524688 329769 178348 16571 0 2219858 1573358 611960 34540 1739919 1669620 54826 15473 0 207535 197044 10482 9 33960 33960 0 3755967 3356761 267331 131875 453532 453532 STUDENT CAFETERIA 2030820 2030820 SECURITY 757068 665294 66412 25362 MUSEUM EXPENSES 132383 132383 OTHER 3687915 2160743 777191 749981 78339938 65310436 10074033 2955469 22132781 39175900 19762278 7934221 25495882 26729543 804843 2250917 0 0 0 0 0 0 0 0 1459118 780742 133982689 66886351 55980471 67096338 50120853 54410366 51762334 52259521 0 0 0 0 1449676 464669 228968236 251102217 7226893 7582880 0 0 16381615 21567713 0 0 0 0 0 0 19762278 19796238 0 0 0 0 43370786 48946831 X 82566833 82728884 50967706 52180503 52062911 67245999 185597450 202155386 228968236 251102217 X 13220794 6127501 -2790359 X false true X true false X 101883187 4931570 9500617 9645487 106669887 89319928 6639520 9581944 3658205 101883187 86027064 9888966 -2286100 4310002 89319928 83410098 6976937 -459400 3900571 86027064 75375853 1630521 9996372 3592648 83410098 0.31000 0.63000 0.06000 false false 4361429 4361429 92053984 53889842 60511009 12575055 11185108 1389947 24992221 1811401 833953 67096338 LIMITED PARTNERSHIPS 52259521 F 52259521 0 0 X 87966501 6127501 139500 6267001 81699500 146707 9714525 9861232 91560732 71408565 3063050 3063050 68345515 146707 9847716 9994423 78339938 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 PURPOSE OF ALL 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 REALIZED GAINS AND LOSSES ON THEIR 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, PARTS XI, LINE 2D RENTAL EXPENSES OF $139,500 are NETTED AGAINsT REVENUE PER FORM 990, but INCLUDED IN EXPENSES PER AUDITED FINANCIAL STATEMENTS. FORM 990, SChEDULE D, PART XI, LINE 4B FINANCIAL AID OF $9,714,525 which IS NETTED AGAINST REVENUE PER FINANcIAL STATEMENTS AND REPORTED AS PART OF EXPENSES IN FORM 990. FORM 990, SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE OF $139,500 IS NETTED AGAINST REVENUE PER FORM 990 AND LOSS ON UNCOLLECTIBLE PLEDGES OF $2,923,550 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 $9,714,525 and post retirement benefit of $133,191 IS NETTED AGAINST REVENUE PER FINANCIAL STATEMEnTS AND REPORTED AS PART OF EXPENSES 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 Schools. Central America and the Caribbean Investments 33558817 33558817 33558817 true false false true false false PART I, LINE 3 COLUMN (F) AMOUNT REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING true FINANCIAL AID PROVIDED TO STUDENTS 271 9714525 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 ELLEN STEIN HEAD OF SCHOOL 850288 104467 16026 970781 JAMES BEST ASSISTANT HEAD OF SCHOOL 550691 37800 10322 598813 LISA WALLER Assistant Head of School 358465 37800 28458 424723 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 289776 37800 28428 356004 ELIZABETH KRENTS ADMISSIONS DIRECTOR 246561 37129 27894 311584 NORA ELISH FIRST PROGRAM 234810 23704 10203 268717 JOHN NEIERS DIRECTOR OF TECHNOLOGY 240383 34142 15952 290477 MICHAEL HWANG CHIEF FINANCIAL OFFICER 404920 24300 28566 457786 EMILY KASOF DIRECTOR OF DEVELOPMENT 209648 20554 28476 258678 CELESTE HERRERA DIRECTOR OF HIGH SCHOOL 191297 17286 14936 223519 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 SCHOOL MAINTAINS A DEFERRED COMPENSATION PLAN UNDER SECTION 457(B) and 457(F) OF THE INTERNAL REVENUE CODE FOR CERTAIN SCHOOL MANAGEMENT EMPLOYEES. The amounts contributed by the School into these plans for the fiscal-year 2018 was approximately $85,000. X 77 1400290 FMV 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 AND 15B COMPENSATION OF OFFICERS AND KEY EMPLOYEES WERE REVIEWED BY THE BOARD USING COMPARABLE DATA FROM CERTAIN OUTSIDE ORGANIZATIONS. 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 VII, SECTION A, LINE 1 A SARAH KERMAN AND WILLIAM FISHER ARE FACULTY REPRESENTATIVES ON THE SCHOOLS BOARD OF TRUSTEES. AS SUCH, THEY ARE ENTITLED TO SHARE A SINGLE VOTE ON THE BOARD WITH RESPECT TO MATTERS BROUGHT BEFORE THE TRUSTEES WHICH REQUIRE RATIFICATION. FORM 990 PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OF $2,790,359 REPRESENTS THE CHANGE IN THE RESERVE FOR UNCOLLECTIBLE PLEDGES OF $2,923,550, NET OF A CREDIT ADJUSTMENT FOR THE SCHOOL'S POSTRETIREMENT BENEFIT PLAN OF $133,191. FORM 8868 THE SCHOOL'S APPLICATION FOR EXTENSIONS OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WERE ELECTRONICALLY FILED.