2017-04-25T14:49:18-05:00 2016-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2015-07-01 132751872 DALTON SCHOOLS INC % ALAN SCHEFEN CONTROLLER DALT 2124235200 108 EAST 89TH STREET NEW YORK NY 10128 MICHAEL HWANG CFO 2124235460 2016-11-02 true CANDICE METH P01306891 2129498700 2015 2021-01-29 14:40:06Z MICHAEL HWANG 108 EAST 89TH STREET NEW YORK NY 10128 113362109 false X www.dalton.org X 1919 NY the school is committed to providing an excellent education that meets each student's interest, abilities and needs. 31 28 622 100 -1569 9483555 37660950 56807485 58554982 3398592 1774084 289648 418822 69979280 98408838 8701483 8938135 0 0 39951899 42439222 0 0 1972692 18525116 19105281 67178498 70482638 2800782 27926200 166018740 190788670 32023519 34952571 133995221 155836099 THE DALTON SCHOOL IS COMMITTED TO PROVIDING AN EXCELLENT EDUCATION THAT MEETS EACH STUDENT'S INTERESTS, ABILITIES AND NEEDS. false false 60393865 8938135 58554982 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1300 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE. 60393865 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 117 0 true 622 true true true false false false false true true false false false false X 31 28 false false false false false false false true true false false true true true true true true true true false X ALAN SCHEFEN CONTROLLER 2124235446 108 EAST 89TH STREET NEW YORK NY 10128 X CHERYL COHEN EFFRON PRESIDENT 10.0 0.0 X X 0 0 0 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 SECRETARY 2.0 0.0 X X 0 0 0 LA MAE DE JONGH PA PRESIDENT 2.0 0.0 X 0 0 0 DEEPTI MITTAL COUNCIL PRESIDENT 2.0 0.0 X 0 0 0 CARLA VAN DE WALLE ALUMNI REPRESENTATIVE 2.0 0.0 X 0 0 0 DEBORAH BINGHAM FACULTY REPRESENTATIVE 40.0 0.0 X 57662 0 37518 TIM BARAKETT TRUSTEE 2.0 0.0 X 0 0 0 ERIC J LEE TRUSTEE 2.0 0.0 X 0 0 0 HOLLY SPEYER LIPTON TRUSTEE 2.0 0.0 X 0 0 0 BRUCE MENIN TRUSTEE 2.0 0.0 X 0 0 0 ZACH SCHREIBER TRUSTEE 2.0 0.0 X 0 0 0 JACKIE SIEGAL TRUSTEE 2.0 0.0 X 0 0 0 JONATHAN SOBEL TRUSTEE 2.0 0.0 X 0 0 0 JIM ZELTER TRUSTEE 2.0 0.0 X 0 0 0 ELLEN STEIN HEAD OF SCHOOL 40.0 0.0 X X 715060 0 52716 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 KENT HIKIDA TRUSTEE 2.0 0.0 X 0 0 0 ALY 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 87346 0 23474 MICHAEL HWANG CHIEF FINANCIAL OFFICER 40.0 0.0 X 133298 0 24319 JAMES BEST ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 458885 0 37725 NORA ELISH DIRECTOR OF FIRST PROGRAM 40.0 0.0 X 220080 0 17835 JOHN NEIERS DIRECTOR OF TECHNOLOGY 40.0 0.0 X 218643 0 46798 EMILY KASOF DIRECTOR OF DEVELOPMENT 40.0 0.0 X 180658 0 46073 LISA WALLER DIRECTOR OF HIGH SCHOOL 40.0 0.0 X 327578 0 64850 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 40.0 0.0 X 264014 0 64965 ALAN SCHEFEN DIRECTOR OF FINANCE 40.0 0.0 X 242824 0 50738 ELIZABETH KRENTS ADMISSIONS DIRECTOR 40.0 X 227801 0 39174 LORRI HAMILTON DIRECTOR OF MIDDLE SCHOOL 40.0 0.0 X 222841 0 18427 3356690 0 524612 109 false true false VENABLE LLP 1270 6th AVE 25 NEW YORK NY 10020 LEGAL SERVICES 147162 1 613060 2809696 34238194 1103399 37660950 TUITION REVENUE 611710 56597133 56597133 SUMMER PROGRAMS 611710 1288274 1288274 AFTER-SCHOOL PROGRAMS 611710 566376 566376 DRIVER EDUCATION 611710 25330 25330 SUMMER SPORTS PROGRAM 611710 77869 77869 58554982 338439 365 338074 0 0 260231 96085 164146 0 164146 164146 16035886 15184 14615425 1420461 15184 1435645 -1934 1437579 241761 613060 241761 0 0 0 FORFEITED DEPOSITS 611710 41250 41250 LATE PAYMENT CHARGES 611710 22710 22710 APPLICATION FEES 611710 77570 77570 113146 113146 254676 98408838 58554982 -1569 2194475 0 8938135 8938135 0 0 4279356 1779699 2247813 251844 0 27383835 24699003 1909159 775673 3362089 3127638 157246 77205 5190169 4721734 316175 152260 2223773 1959093 196811 67869 0 296721 296721 65000 65000 0 0 106029 106029 2906150 2523426 344718 38006 1650 1650 1440544 881249 289007 270288 393880 220004 161700 12176 0 2867367 2554681 212882 99804 1209027 1170484 29221 9322 0 557337 477491 79846 7651 7651 0 4107546 3659619 304956 142971 482391 482391 STUDENT CAFETERIA 1887261 1887261 SECURITY 699240 699240 MUSEUM EXPENSES 175291 175291 OTHER 1902196 918167 908755 75274 70482638 60393865 8116081 1972692 25308756 32765935 0 0 6143256 18723549 198184 207798 0 0 0 0 0 0 0 0 1186141 1503581 105852217 59108418 46190630 46743799 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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 AND 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 ("UBIT") 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 AND XII PART XI, LINE 2D - RENTAL EXPENSES OF $96,085 NETTED AGAINST REVENUE PER FORM 990, INCLUDED IN EXPENSES PER AUDITED FINANCIAL STATEMENTS. PART XI, LINE 4B - FINANCIAL AID PART XII-LINE 2D - RENTAL EXPENSES OF $96,085 NETTED AGAINST REVENUE PER FORM 990, INCLUDED IN EXPENSES PER AUDITED FINANCIAL STATEMENTS. RESERVE FOR UNCOLLECTIBLE PLEDGES OF $2,041,918 INCLUDED IN EXPENSES PER AUDITED FINANCIAL STATEMENTS, REPORTED IN PART XII PER FORM 990. PART XII, LINE 4B - FINANCIAL AID FINANCIAL AID IS NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS AND REPORTED AS PART OF EXPENSES IN FORM 990 AS $8,938,135. 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 33307205 33307205 33307205 false false false true false false PART IV QUESTION 4 THE SCHOOL IS NOT REQUIRED TO FILE FORMS 926 AND 8621 AS THE SCHOOL'S ACTIVITIES DID NOT MEET THE REPORTING REQUIREMENTS. DALTON BENEFIT 854821 613060 241761 241761 0 854821 613060 241761 241761 241761 true FINANCIAL AID PROVIDED TO STUDENTS 276 8938135 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 715060 0 0 0 0 0 37100 0 15616 0 767776 0 0 0 JAMES BEST ASSISTANT HEAD OF SCHOOL 458885 0 0 0 0 0 37100 0 625 0 496610 0 0 0 LISA WALLER DIRECTOR OF HIGH SCHOOL 327578 0 0 0 0 0 36952 0 27898 0 392428 0 0 0 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 264014 0 0 0 0 0 37100 0 27865 0 328979 0 0 0 ALAN SCHEFEN DIRECTOR OF FINANCE 242824 0 0 0 22838 0 27900 0 293562 0 0 0 ELIZABETH KRENTS ADMISSIONS DIRECTOR 227801 0 0 0 0 0 31697 0 7477 0 266975 0 0 0 LORRI HAMILTON DIRECTOR OF MIDDLE SCHOOL 222841 0 0 0 0 0 17806 0 621 0 241268 0 0 0 NORA ELISH DIRECTOR OF FIRST PROGRAM 220080 0 0 0 0 0 17223 0 612 0 237915 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 218643 0 0 0 0 0 31182 0 15616 0 265441 0 0 0 MICHAEL HWANG CHIEF FINANCIAL OFFICER 133298 0 0 0 0 0 12288 0 12031 0 157617 0 0 0 EMILY KASOF DIRECTOR OF DEVELOPMENT 180658 0 0 0 0 0 18175 0 27898 0 226731 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) OF THE INTERNAL REVENUE CODE FOR CERTAIN SCHOOL MANAGEMENT EMPLOYEES. X 65 1103399 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 A, LINE 10 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 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 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 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 9 OTHER CHANGES IN NET ASSETS OF $2,040,322 REPRESENTS THE CHANGE IN THE POST-RETIREMENT BENEFIT LIABILITY OF $1,596 AND RESERVE FOR UNCOLLECTIBLE PLEDGES OF ($2,041,918). FORM 8868 THE SCHOOL'S APPLICATION FOR EXTENSIONS OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WERE ELECTRONICALLY FILED.