2020-05-28T10:09:36-05:00 2019-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2018-07-01 132751872 DALTON SCHOOLS INC % MICHAEL HWANG CFO DALT 2124235200 108 EAST 89TH STREET NEW YORK NY 10128 MICHAEL HWANG CFO 2124235460 2020-05-26 true CANDICE METH P01306891 2129498700 64.238.150.4 26505220201495000041 2020-05-28 P 76F63173862BD53306569026D89B1616E4AE25DE 76F63173862BD53306569026D89B1616E4AE25DE 2018 2020-09-23 17:36:50Z MICHAEL HWANG 108 EAST 89TH STREET NEW YORK NY 10128 93903837 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. 30 28 500 100 3932 24742691 11349343 62494572 66397825 3373116 1577202 950353 725722 91560732 80050092 9714525 10112346 0 0 46848805 48080087 0 0 3095320 21776608 23246169 78339938 81438602 13220794 -1388510 251102217 254955328 48946831 51916610 202155386 203038718 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 69977751 10112346 66397825 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 69977751 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 157 0 true 500 true true true false false false false true true false false false false false false X 30 28 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 X ALAN KLEIN PRESIDENT 10.0 0.0 X X 0 0 0 DEIRDRE FLYNN TREASURER 2.0 0.0 X X 0 0 0 ERIC J LEE 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 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 DASHA SMITH DWIN TRUSTEE 2.0 0.0 X 0 0 0 JENNIFER GLASSMAN TRUSTEE 2.0 0.0 X 0 0 0 ALY SHEEZAR JEDDY 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 JONATHAN KORNGOLD TRUSTEE 2.0 0.0 X 0 0 0 DANIEL LUBETZKY TRUSTEE 2.0 0.0 X 0 0 0 BRUCE MENIN TRUSTEE 2.0 0.0 X 0 0 0 CHANDNI PRASAD TRUSTEE 2.0 0.0 X 0 0 0 ZACH SCHREIBER TRUSTEE 2.0 0.0 X 0 0 0 THEODORE SCHWARTZ TRUSTEE 2.0 0.0 X 0 0 0 ISHAAN SETH TRUSTEE 2.0 0.0 X 0 0 0 JP SINGH TRUSTEE 2.0 0.0 X 0 0 0 RAMSEY SMITH TRUSTEE 2.0 0.0 X 0 0 0 DEIDRE STANLEY TRUSTEE 2.0 0.0 X 0 0 0 ANDREW WEINBERG 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 ASHLEY SMYTH DALTON COUNCIL CHAIR 2.0 0.0 X 0 0 0 SARAH KERMAN FACULTY REPRESENTATIVE 2.0 0.0 X 60679 0 7252 DOMINY GALLO STUDENT REPRESENTATIVE 2.0 0.0 X 0 0 0 JAMES BEST HEAD OF SCHOOL 40.0 0.0 X X 707549 0 48914 ELLEN STEIN FORMER HEAD OF SCHOOL 0.0 0.0 X 930263 0 121721 MICHAEL HWANG CHIEF FINANCIAL OFFICER 40.0 0.0 X 440385 0 54190 NORA ELISH DIRECTOR OF FIRST PROGRAM 40.0 0.0 X 245962 0 40409 CELESTE HERRERA DIRECTOR OF HIGH SCHOOL 40.0 0.0 X 243171 0 38395 TRACY FEDONCHIK DIRECTOR OF MIDDLE SCHOOL 40.0 0.0 X 176988 0 54858 LISA WALLER ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 369240 0 67951 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.0 0.0 X 264574 0 53958 EMILY KASOF DIRECTOR OF DEVELOPMENT 40.0 0.0 X 226446 0 55538 MARSHA YUAN DIRECTOR OF FINANCE 40.0 0.0 X 256788 0 22494 EDWARD FRISCHLING ATHLETIC DIRECTOR 40.0 0.0 X 306212 0 67806 4228257 0 633486 144 false true false SCHULTE ROTH ZABEL LLP 919 Third Avenue NEW YORK NY 10022 LEGAL SERVICES 151969 PROSKAUER ROSE LLP 11 TIMES SQUARE NEW YORK NY 10036 LEGAL SERVICES 164046 VENABLE LLP 1270 AVENUE OF THE AMERICAS NEW YORK NY 10020 LEGAL SERVICES 119353 3 932564 1804552 8612227 605094 11349343 TUITION REVENUE 611710 64421775 64421775 SUMMER PROGRAMS 611710 737785 737785 AFTER-SCHOOL PROGRAMS 611710 934022 934022 DRIVER EDUCATION 611710 165299 165299 SUMMER SPORTS PROGRAM 611710 138944 138944 66397825 1079371 3932 1075439 0 0 289550 156168 133382 0 133382 133382 13738538 13240707 497831 497831 497831 456870 932564 456870 0 0 0 0 0 0 FORFEITED DEPOSITS 611710 28350 28350 STUDENT ACTIVITIES 611710 196613 196613 APPLICATION FEES 611710 91950 91950 275427 275427 592340 80050092 66990165 3932 1706652 0 10112346 10112346 0 0 2520198 748418 1771780 0 33241414 29365157 2609085 1267172 3936494 3314781 482228 139485 5906997 4974071 723618 209308 2474984 2168423 222322 84239 0 314890 314890 77000 77000 0 0 118536 118536 1828748 1314471 178781 335496 0 3505889 2577920 411848 516121 449270 286789 128251 34230 0 1372199 1319217 47655 5327 2205701 1959743 242595 3363 0 0 33960 33960 0 3357424 2973122 257549 126753 358436 317408 27496 13532 STUDENT CAFETERIA 2068162 1831433 158649 78080 MEMBERSHIP DUES 227177 214384 3909 8884 TELEPHONE 93882 83136 7202 3544 REPAIRS AND MAINTENANCE 6368467 5649678 481713 237076 866428 767254 66464 32710 81438602 69977751 8365531 3095320 39175900 28622476 7934221 2130276 26729543 18323813 2250917 2676782 0 0 0 0 0 0 0 0 780742 1526744 162272616 70243775 67096338 92028841 54410366 51775764 52259521 57518556 0 0 0 0 464669 352076 251102217 254955328 7582880 10641051 0 0 21567713 21445361 0 0 0 0 0 0 19796238 19830198 0 0 0 0 48946831 51916610 X 82728884 75016602 52180503 58044043 67245999 69978073 202155386 203038718 251102217 254955328 X -1388510 2290467 -18625 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106669887 4035425 3867669 5278661 109294320 101883187 4931570 9500617 9645487 106669887 89319928 6639520 9581944 3658205 101883187 86027064 9888966 -2286100 4310002 89319928 83410098 6976937 -459400 3900571 86027064 0.30000 0.64000 0.06000 false false 4361429 4361429 94112448 56432211 37680237 12766503 11874431 892072 51032236 1937133 49095103 92028841 LIMITED PARTNERSHIPS 2150266 F OFFSHORE HEDGE FUNDS 38245524 F PRIVATE SECURITIES 17122766 F 57518556 0 0 X 72265845 2290467 156168 2446635 69819210 118536 10112346 10230882 80050092 71382513 236492 236492 71146021 118536 10174045 10292581 81438602 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 PASS-THROUGH INCOME AND LOSSES ON THEIR ALTERNATIVE INVESTMENTS AND TRANSPORTATION BENEFITS. 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 $156,168 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 $10,112,346 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 $156,168 IS NETTED AGAINST REVENUE PER FORM 990 AND LOSS ON UNCOLLECTIBLE PLEDGES OF $80,324 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 $10,112,346, AND CHANGE IN post retirement benefit OTHER THAN PERIODIC COSTS of $61,699 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 SERVICES. Central America and the Caribbean Investments 38245524 38245524 38245524 true false false false true false PART I, LINE 3 COLUMN (F) AMOUNT REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING BENEFIT 1389434 932564 456870 456870 0 1389434 932564 456870 456870 456870 true FINANCIAL AID PROVIDED TO STUDENTS 268 10112346 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 FORMER HEAD OF SCHOOL 0 0 0 0 930263 0 105167 0 16554 0 1051984 0 66667 0 JAMES BEST HEAD OF SCHOOL 707549 0 0 0 0 0 38500 0 10414 0 756463 0 0 0 MICHAEL HWANG CHIEF FINANCIAL OFFICER 440385 0 0 0 0 0 24750 0 29440 0 494575 0 0 0 LISA WALLER ASSISTANT HEAD OF SCHOOL 369240 0 0 0 0 0 38500 0 29451 0 437191 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 264574 0 0 0 0 0 37477 0 16481 0 318532 0 0 0 NORA ELISH DIRECTOR OF FIRST PROGRAM 245962 0 0 0 0 0 30109 0 10300 0 286371 0 0 0 CELESTE HERRERA DIRECTOR OF HIGH SCHOOL 243171 0 0 0 0 0 21915 0 16480 0 281566 0 0 0 EMILY KASOF DIRECTOR OF DEVELOPMENT 226446 0 0 0 0 0 26154 0 29384 0 281984 0 0 0 TRACY FEDONCHIK DIRECTOR OF MIDDLE SCHOOL 176988 0 0 0 0 0 25550 0 29308 0 231846 0 0 0 MARSHA YUAN DIRECTOR OF FINANCE 256788 0 0 0 0 0 20784 0 1710 0 279282 0 0 0 EDWARD FRISCHLING ATHLETIC DIRECTOR 306212 0 0 0 0 0 38500 0 29306 0 374018 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 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 2019 was approximately $67,000. Ellen Stein, former Head of School, was on sabbatical for 2018-19 and paid compensation as stipulated in her employment agreement with the School - Schedule J, Part II, Line #1. X 62 605094 FMV false true true FORM 990, SCHEDULE M, QUESTION 32A THE SCHOOL ENGAGES AN OUTSIDE BROKER TO SELL DONATED SECURITIES ON ITS 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 THE SCHOOLS BOARD OF TRUSTEES AND OFFICERS COMPLETE AND SIGN A FORMAL CONFLICT OF INTEREST FORM/QUESTIONNAIRE ON AN ANNUAL BASIS THAT DISCLOSES ANY CONFLICTS THAT MAY EXIST. THE FORMS ARE MAINTAINED BY THE HEAD OF SCHOOL AFTER THE HEAD OF SCHOOL AND THE BOARD OF TRUSTEES HAVE REVIEWED THE FORMS. FORM 990, PART VI, SECTION B, LINES 15A AND 15B COMPENSATION OF OFFICERS AND KEY EMPLOYEES WAS 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 31 Ellen Stein, former Head of School, was on sabbatical for 2018-19 and paid compensation as stipulated in her employment agreement with the School. FORM 990 PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OF $18,625 REPRESENTS LOSS ON UNCOLLECTIBLE PLEDGES OF $80,324, NET OF THE CHANGE IN THE SCHOOL'S POSTRETIREMENT BENEFIT PLAN OTHER THAN PERIODIC COSTS OF $61,699. FORM 8868 THE SCHOOL'S APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WAS ELECTRONICALLY FILED.