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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 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 PARTT XI, LINE 2D - RENTAL EXPENSES PARTT XI, LINE 2A - INVESTMENT FEES PART XI, LINE 4B - FINANCIAL AID PART XII-LINE LINE 2D - RENTAL EXPENSES PARTT XII, LINE 2A - INVESTMENT FEES 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 $8,701,483. 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 40060205 40060205 40060205 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. 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X true true X X X X false false false false false false false false false ELLEN STEIN HEAD OF SCHOOL 686249 0 0 0 0 0 36400 0 14474 0 737123 0 0 0 JAMES BEST ASSISTANT HEAD OF SCHOOL 445540 0 0 0 0 0 23400 0 625 0 469565 0 0 0 LISA WALLER DIRECTOR OF HIGH SCHOOL 296363 0 0 0 0 0 31821 0 26123 0 354307 0 0 0 EDWARD FRISCHLING ATHLETIC AND CAMP DIRECTOR 254188 0 0 0 0 0 36400 0 26080 0 316668 0 0 0 ALAN SCHEFEN INTERIM CFO 232569 0 0 0 0 0 21855 0 26123 0 280547 0 0 0 ELIZABETH KRENTS ADMISSIONS DIRECTOR 218952 0 0 0 0 0 29372 0 625 0 248949 0 0 0 JOHN NEIERS DIRECTOR OF TECHNOLOGY 213230 0 0 0 0 0 30272 0 14474 0 257976 0 0 0 EMILY KASOF DIRECTOR OF DEVELOPMENT 176224 0 0 0 0 0 17645 0 26122 0 219991 0 0 0 LORRI HAMILTON DIRECTOR OF MIDDLE SCHOOL 213402 0 0 0 0 0 17046 0 617 0 231065 0 0 0 FORM 990, SCHEDULE J, PART II COMPENSATION OF OFFICERS AND KEY EMPLOYEES WERE REVIEWED BY THE BOARD USING COMPARABLE DATA FROM CERTAIN OUTSIDE ORGANIZATIONS. X 83 2637113 FMV false true false FORM 990, PART VI, SECTION A, LINE 10 THE IRS FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, THE AUDIT COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. UPON APPROVAL OF THE HEAD OF SCHOOL AND THE EXECUTIVE COMMITTEE 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. 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, 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 IX, LINE 24B UNCOLLECTIBLE PLEDGES AMOUNTING TO $125,528 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 $(63,633). FORM 8868 THE SCHOOL'S APPLICATION FOR EXTENSIONS OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WERE ELECTRONICALLY FILED.