2026-05-08T10:37:22-05:00 2025-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2024-07-01 132751872 DALTON SCHOOLS INC DALT 2124235200 108 EAST 89TH STREET NEW YORK NY 10128 MICHAEL HWANG CFO 2124235460 2026-05-07 1 1 TIMOTHY SCHROEDER P01631203 2129498700 2024 2025-03-06 01:10:19Z JOSE MANUEL DE JESUS 108 EAST 89TH STREET NEW YORK NY 10128 144308844 0 X WWW.DALTON.ORG X 1919 NY TO PROVIDE AN EXCELLENT EDUCATION THAT MEETS EACH STUDENT'S INTERESTS, ABILITIES AND NEEDS. 32 30 639 0 -153270 0 9044821 8164439 82807080 87197833 14433529 16516560 1082621 946304 107368051 112825136 13384310 14488975 0 0 57853481 59242734 0 0 3694192 32040382 33502699 103278173 107234408 4089878 5590728 289382113 296398422 58599438 57052152 230782675 239346270 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 93365207 14488975 87877416 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 93365207 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 1 137 0 1 639 1 1 1 0 0 0 0 1 1 0 0 0 0 1 0 X 32 30 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 JOSE MANUEL DE JESUS HEAD OF SCHOOL 40.00 0.00 X X 1075533 0 63845 SHIRA KOHN FACULTY REP & TEACHER 40.00 0.00 X 94583 0 40421 ERICA KLEIN 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 ALISON NATHAN TRUSTEE 2.00 0.00 X 0 0 0 ALY JEDDY TRUSTEE 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 BYUNG ALAMGIR DALTON COUNCIL CHAIR 2.00 0.00 X 0 0 0 DAVID SAMBUR TRUSTEE 2.00 0.00 X 0 0 0 DEIDRE STANLEY TRUSTEE 2.00 0.00 X 0 0 0 JON GELB TRUSTEE 2.00 0.00 X 0 0 0 JON KORNGOLD TRUSTEE 2.00 0.00 X 0 0 0 JOON KIM TRUSTEE 2.00 0.00 X 0 0 0 JUSTIN RICHARDSON TRUSTEE 2.00 0.00 X 0 0 0 LORI SCHREIBER TRUSTEE 2.00 0.00 X 0 0 0 MAHA KHAWAJA 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 RAHUL SHARMA 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 SHEILA PALONI PA PRESIDENT/COUNCIL CHAIR 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 SUSAN SHOLINSKY TRUSTEE 2.00 0.00 X 0 0 0 JAMES SIMMONS TRUSTEE 2.00 0.00 X 0 0 0 TOM ELLIS TRUSTEE 2.00 0.00 X 0 0 0 WYNTER APPEL-LASTARRIA ALUMNI COUNCIL PRESIDENT 2.00 0.00 X 0 0 0 MICHAEL HWANG ASST HOS FOR OPERATIONS AND CFO 40.00 0.00 X 476487 0 63845 CELESTE HERRERA ASST HOS FOR ACAD ADMIN 40.00 0.00 X 255119 0 34257 EVE CAROLYN ADRIAS MIDDLE SCHOOL DIRECTOR 40.00 0.00 X 232196 0 56001 GILLIAN TODD FIRST PROGRAM DIRECTOR 40.00 0.00 X 287336 0 42017 LAWRENCE JOSEPH MITCHELL CHIEF ADVANCEMENT OFFICER 40.00 0.00 X 308469 0 63845 LORYN MARIE CROOT EVANOFF HIGH SCHOOL DIRECTOR 40.00 0.00 X 269851 0 61223 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.00 0.00 X 316461 0 58315 JOHARA TUCKER CHIEF OF EQUITY AND BELONGING 40.00 0.00 X 292040 0 41722 TIFFANY HOOPER BROMBERG DIRECTOR OF COLLEGE COUNSELING 40.00 0.00 X 255823 0 63924 MICHAEL J MEZO DIRECTOR OF FACILITIES 40.00 0.00 X 261351 0 36097 EDWARD S FRISCHLING DIRECTOR OF ATHLETICS AND PE 40.00 0.00 X 353998 0 81090 4479247 0 706602 203 0 1 0 SCHULTE ROTH & ZABEL LLP 919 THIRD AVENUE NEW YORK NY 10022 LEGAL SERVICES 520575 1 288200 2110137 5766102 543136 8164439 TUITION REVENUE 611710 85363250 85363250 AFTER SCHOOL PROGRAMS 611710 1105436 1105436 DRIVER EDUCATION 611710 403892 403892 SUMMER SPORTS PROGRAM 611710 325255 325255 87197833 3510290 -181204 3691494 413965 147244 266721 266721 266721 44102094 31095824 13006270 13006270 27934 12978336 240640 288200 240640 0 MISCELLANOUS SCHOOL ACTIVITIES 611710 432723 432723 MISCELLANEOUS INCOME 900099 246860 246860 679583 112825136 87877416 -153270 16936551 14488975 14488975 3359368 1227716 1731392 400260 40946207 36955960 2757867 1232380 4591000 3945906 477418 167676 7155482 6046446 862174 246862 3190677 2801258 277777 111642 1017200 1017200 79600 79600 140697 140697 1848108 1147631 152457 548020 3944278 3213416 366643 364219 887618 594434 224429 68755 3184835 2947824 232081 4930 2050805 1966884 80011 3910 464174 457393 6781 206647 206647 4923200 4398685 382519 141996 781001 697793 60682 22526 REPAIRS AND MAINTENANCE 7879679 7187407 465000 227272 STUDENT CAFETERIA 3202540 2861342 248829 92369 UTILITIES 943988 843416 73345 27227 TAXES BANK FEES & OTHER 918536 820674 71368 26494 1029793 762047 260092 7654 107234408 93365207 10175009 3694192 8329620 3768106 23474907 14594156 2755635 2874889 1282554 553229 1951323 2009531 200324033 100467389 102027999 99856644 91748469 110801007 40710627 46712753 17100979 15228107 289382113 296398422 8870287 9301924 24083600 26319105 7646793 5177666 17998758 16253457 58599438 57052152 X 119298230 121272330 111484445 118073940 230782675 239346270 289382113 296398422 X 5590728 3003727 -30860 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 147839954 633639 18786578 6688549 160571622 135113492 589493 18848266 6711297 147839954 123110057 2505736 15316153 5818454 135113492 138691899 2309462 -11800377 6090927 123110057 110683129 4534514 28609962 5135706 138691899 0.30000 0.51000 0.19000 0 0 4361429 4361429 175775014 82252125 93522889 16856704 15542595 1314109 3330886 2672669 658217 99856644 HEDGE FUNDS 30656476 F PRIVATE SECURITIES 16056277 F 46712753 RIGHT OF USE ASSETS 15079367 OTHER ASSSETS 148740 15228107 LEASE LIABILITY 16253457 16253457 X 101346435 3003727 147244 3150971 98195464 140697 14488975 14629672 112825136 92782840 178104 178104 92604736 140697 14488975 14629672 107234408 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 990 147,244. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED AS PART OF EXPENSES IN FORM 990. 14,488,975. 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. 30,860. RENTAL EXPENSE NETTED AGAINST REVENUE PER FORM 990 147,244. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED 14,488,975. 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 30656476 0 0 0 0 0 0 30656476 0 30656476 1 0 0 0 1 0 PART I, LINE 3: AMOUNT REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. DALTON BENEFIT 528840 288200 240640 240640 528840 288200 240640 240640 240640 0 1 FINANCIAL AID PROVIDED TO STUDENTS 278 14488975 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 0 0 0 0 0 0 0 0 0 JOSE MANUEL DE JESUS HEAD OF SCHOOL 1075533 0 0 0 0 0 31050 0 32795 0 1139378 0 0 0 MICHAEL HWANG ASST HOS FOR OPERATIONS AND CFO 476487 0 0 0 0 0 31050 0 32795 0 540332 0 0 0 EDWARD S FRISCHLING DIRECTOR OF ATHLETICS AND PE 353998 0 0 0 0 0 48300 0 32790 0 435088 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 316461 0 0 0 0 0 42738 0 15577 0 374776 0 0 0 LAWRENCE JOSEPH MITCHELL CHIEF ADVANCEMENT OFFICER 308469 0 0 0 0 0 31050 0 32795 0 372314 0 0 0 JOHARA TUCKER CHIEF OF EQUITY AND BELONGING 292040 0 0 0 0 0 26159 0 15563 0 333762 0 0 0 LORYN MARIE CROOT EVANOFF HIGH SCHOOL DIRECTOR 269851 0 0 0 0 0 34511 0 26712 0 331074 0 0 0 GILLIAN TODD FIRST PROGRAM DIRECTOR 287336 0 0 0 0 0 40548 0 1469 0 329353 0 0 0 TIFFANY HOOPER BROMBERG DIRECTOR OF COLLEGE COUNSELING 255823 0 0 0 0 0 24256 0 39668 0 319747 0 0 0 MICHAEL J MEZO DIRECTOR OF FACILITIES 261351 0 0 0 0 0 35700 0 397 0 297448 0 0 0 CELESTE HERRERA ASST HOS FOR ACAD ADMIN 255119 0 0 0 0 0 24300 0 9957 0 289376 0 0 0 EVE CAROLYN ADRIAS MIDDLE SCHOOL DIRECTOR 232196 0 0 0 0 0 20925 0 35076 0 288197 0 0 0 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 $181,685. 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 2025. X 75 543136 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 -30,860.