2015-05-05T07:13:01-05:00 2014-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2013-07-01 132751872 DALTON SCHOOLS INC % ALAN SCHEFEN CFO DALT 2124235200 108 EAST 89TH STREET Suite NEW YORK NY 10128 ALAN SCHEFEN CHIEF FINANCIAL OFFICER 2124235200 2015-04-16 true JULIE FLOCH P00736879 2124235200 2015-05-05 2013 2016-04-25 22:37:26Z ELLEN STEIN 108 EAST 89TH STREET NEW YORK NY 10128 73755425 false X www.dalton.org X 1919 NY the dalton school is committed to providing an education of excellence that meets each student's interests, abilities and needs within a common curricular framework. 32 29 599 100 -5975 0 13248453 8662339 52268865 54100634 1688881 1520739 450015 495974 67656214 64779686 8117820 8367500 0 0 36704819 38209108 0 0 2037245 18136545 18554262 62959184 65130870 4697030 -351184 154542495 165886976 27502215 30770912 127040280 135116064 THE DALTON SCHOOL IS COMMITTED TO PROVIDING AN EDUCATION OF EXCELLENCE THAT MEETS EACH STUDENT'S INTERESTS, ABILITIES AND NEEDS WITHIN A COMMON CURRICULAR FRAMEWORK. false false 55963728 8367500 54100634 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 55963728 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 151 0 true 599 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 ALAN SCHEFEN CFO 2124235446 108 EAST 89TH STREET NEW YORK NY 10128 X CHERYL COHEN EFFRON PRESIDENT 10.0 X X 0 0 0 LEAH JOHNSON SECRETARY 2.0 X X 0 0 0 STEVEN STEINMAN TREASURER 2.0 X X 0 0 0 KAREN ACKMAN TRUSTEE 2.0 X 0 0 0 HILLARY ADDINGTON TRUSTEE 2.0 X 0 0 0 TIM BARAKETT TRUSTEE 2.0 X 0 0 0 DEBORAH BINGHAM FACULTY REPRESENTATIVE 2.0 X 50149 0 36396 CASPER CALDAROLA TRUSTEE 2.0 X 0 0 0 JACOB COLLINS TRUSTEE 2.0 X 0 0 0 ANDREAS DRACOPOULOS TRUSTEE 2.0 X 0 0 0 KIM ELLIMAN TRUSTEE 2.0 X 0 0 0 WILLIAM FISHER FACULTY REPRESENTATIVE 2.0 X 83372 0 23304 DEIRDRE FLYNN TRUSTEE 2.0 X 0 0 0 CHAD GALLANT TRUSTEE 2.0 X 0 0 0 BUZZY GEDULD TRUSTEE 2.0 X 0 0 0 CLAIRE HANNAN-RADOMISLI TRUSTEE 2.0 X 0 0 0 KENT HIKIDA TRUSTEE 2.0 X 0 0 0 ALY JEDDY TRUSTEE 2.0 X 0 0 0 ROBERT KASDIN TRUSTEE 2.0 X 0 0 0 ALAN KLEIN TRUSTEE 2.0 X 0 0 0 ERIC J LEE TRUSTEE 2.0 X 0 0 0 HOLLY SPEYER LIPTON TRUSTEE 2.0 X 0 0 0 BRUCE MENIN TRUSTEE 2.0 X 0 0 0 VALERIE RUBSAMEN TRUSTEE 2.0 X 0 0 0 ZACH SCHREIBER TRUSTEE 2.0 X 0 0 0 JACKIE SIEGAL TRUSTEE 2.0 X 0 0 0 JONATHAN SOBEL TRUSTEE 2.0 X 0 0 0 STEVEN STEINMAN TRUSTEE 2.0 X 0 0 0 ROY SWAN TRUSTEE 2.0 X 0 0 0 CARLA VAN DE WALLE TRUSTEE 2.0 X 0 0 0 BARRI WALTCHER TRUSTEE 2.0 X 0 0 0 JIM ZELTER TRUSTEE 2.0 X 0 0 0 ELLEN STEIN HEAD OF SCHOOL 40.0 X X 651905 0 51479 EDWARD PINGER CHIEF FINANCIAL OFFICER 40.0 X 346229 0 65323 JAMES BEST ASSOCIATE HEAD OF SCHOOL 40.0 X 416524 0 40322 LISA WALLER DIRECTOR OF HIGH SCHOOL 40.0 X 279107 0 54864 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 40.0 X 244106 0 70809 ALAN SCHEFEN CONTROLLER 40.0 X 219571 0 48191 ELIZABETH KRENTS ADMISSIONS DIRECTOR 40.0 X 211294 0 43416 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.0 X 209830 0 43335 2712087 0 477439 96 false true false GREENBERG TRAURIG LLP 200 PARK AVENUE NEW YORK NY 10016 LEGAL SERVICES 399987 1 872152 302032 7488155 594000 8662339 TUITION REVENUE 611710 52346330 52346330 SUMMER PROGRAMS 611710 1111336 1111336 AFTER-SCHOOL PROGRAMS 611710 471799 471799 DRIVER EDUCATION 611710 66649 66649 SUMMER SPORTS PROGRAM 611710 104520 104520 54100634 385675 -8199 393874 0 0 212804 69788 143016 0 143016 143016 9769981 8549517 85400 1220464 -85400 1135064 2224 1132840 271034 872152 271034 0 0 0 FORFEITED DEPOSITS 611710 47000 47000 LATE PAYMENT CHARGES 611710 28892 28892 APPLICATION FEES 611710 66714 66714 210352 210352 352958 64779686 54100634 -5975 2022688 0 8367500 8367500 0 0 2650180 2650180 0 26427268 24327132 1161773 938363 3075116 2876714 107507 90895 4057605 3722109 187766 147730 1998939 1752076 181498 65365 0 104272 104272 60000 60000 0 0 164056 164056 309273 788 265239 43246 0 1591130 1055139 286724 249267 283925 182439 68143 33343 0 3899333 3492501 267171 139661 935142 906919 25908 2315 0 563273 438069 125204 7651 7651 0 4293808 3845817 294200 153791 436060 436060 STUDENT CAFETERIA 1980561 1964989 15572 UNCOLLECTIBLE PLEDGES 251250 251250 SECURITY 466596 466596 EDUCATIONAL EXPENSES 181832 181832 3026100 2383108 485295 157697 65130870 55963728 7129897 2037245 107129 421295 17293889 21081460 12289018 9646858 737643 583619 0 0 0 0 0 0 0 0 1140689 1536493 99517392 50693726 49865994 48823666 30120307 29810014 42575884 53600083 0 0 0 0 411942 383488 154542495 165886976 6997000 6879046 0 0 20505215 23891866 0 0 0 0 0 0 0 0 0 0 0 0 27502215 30770912 X 66347329 73371396 16395579 16202918 44297372 45541750 127040280 135116064 154542495 165886976 X -351184 8390233 36735 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75375853 1630521 9996372 3592648 83410098 62871753 9794691 5789030 3079621 75375853 58275489 7909893 -564465 2749164 62871753 52343649 2478706 6280022 2826888 58275489 43925945 6749638 4386615 2718549 52343649 0.37457 0.54600 0.07943 false false 4361429 79974509 40424155 39550354 10187578 8809197 1378381 4993876 1460374 3533502 44462237 LIMITED PARTNERSHIPS 53600083 F 53600083 X 64887819 8390233 85400 8475633 56412186 8367500 8367500 64779686 56763370 56763370 8367500 8367500 65130870 FORM 990, PARTS XI AND XII - OTHER PART XI, LINE 2D - LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT PART XI, LINE 4B - SCHOLARSHIPS PART XII - LINE 4B - SCHOLARSHIPS SCHOLARSHIPS NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED AS PART OF EXPENSES ON THE FORM 990: $8,367,500 USE OF ORGANIZATION'S ENDOWMENT FUNDS - PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 94 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 AND STUDENT SUPPORT, FACULTY SUPPORT, AS WELL AS FACILITY UPGRADE AND MAINTENANCE. INCOME TAXES 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 740-10-05 relating to accounting and reporting for uncertainty in income taxes. Because of the School's general tax-exempt status, ASC Topic 740-10-05 has not had, and is not expected to have, a material impact on the School's financial statements. The annual compliance filings of the School are subject to examination by the Internal Revenue Service ("IRS"), as well as by other various state and local authorities, generally for three years after they are submitted. CHANGE IN POST-RETIREMENT LIABILITY - PART X1 LINE 8 CHANGE IN POST-RETIREMENT LIABILITY ($36,735) 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. Central America and the Caribbean Investments 33751254 33751254 33751254 false false false true false false PART IV QUESTION 4 AND 5 THE SCHOOL IS NOT REQUIRED TO FILE FORMS 926 AND 8621 AS THE SCHOOLS ACTIVITIES DID NOT MEET THE REPORTING REQUIREMENTS. DALTON BENEFIT 1143186 872152 271034 271034 0 1143186 872152 271034 271034 271034 true FINANCIAL AID PROVIDED TO STUDENTS 264 8367500 FMV TUITION REDUCTION SCHEDULE I, PART IV 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 false false false false false false false false ELLEN STEIN HEAD OF SCHOOL 651905 0 0 0 0 0 35700 0 15779 0 703384 0 0 0 JAMES BEST ASSOCIATE HEAD OF SCHOOL 416524 0 0 0 0 0 22950 0 17372 0 456846 0 0 0 EDWARD PINGER CHIEF FINANCIAL OFFICER 346229 0 0 0 0 0 35700 0 29623 0 411552 0 0 0 LISA WALLER DIRECTOR OF HIGH SCHOOL 279107 0 0 0 0 0 26580 0 28284 0 333971 0 0 0 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 244106 0 0 0 0 0 35700 0 35109 0 314915 0 0 0 ALAN SCHEFEN CONTROLLER 219571 0 0 0 0 0 20901 0 27290 0 267762 0 0 0 ELIZABETH KRENTS ADMISSIONS DIRECTOR 211294 0 0 0 0 0 29877 0 13539 0 254710 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 209830 0 0 0 0 0 29390 0 13945 0 253165 0 0 0 X 58 594000 FMV false true false FORM 990, PART VI, SECTIONS A, B, AND C PART VI, SECTION A, LINE 10 THE ORGANIZATION'S FORM 990 IS FIRST REVIEWED BY THE CHIEF FINANCIAL OFFICER, THE AUDIT COMMITTEE, AND THE EXECUTIVE COMMITTEE OF THE BOARD AND THEN PRESENTED TO THE FULL BOARD BEFORE FILING. PART VI, SECTION B, LN 12C ALL BOARD MEMBERS 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. 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. 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 IX LINE 24B DEBORAH BINGHAM 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 5 - RECONCILIATION OF NET ASSETS UNCOLLECTIBLE PLEDGES AMOUNTING TO $251,250 REPRESENTS A CHARGE AGAINST A RESERVE AND IS NOT REFLECTIVE OF A CHARGE AGAINST ANY SPECIFIC DONATION. FORM 990 PART XI, LINE 9 OTHER CHANGES IN NET ASSETS REPRESENTS THE CHANGE IN THE POST-RETIREMENT BENEFIT LIABILITY OF $36,735.