Archive open · compiled 23 Aug 2026

Source status is attached to every file

The Dalton FilesCRD 109538

Compiled from IRS e-file XML returns

IRS Form 990 notes — where Dalton appears

Where the name Dalton Investments appears in the preserved nonprofit returns — the YMCA Retirement Fund's paid manager and Schedule L entry, three foundations' fund holdings, and one confirmed false positive.

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Document statusCompiled analysis — a synthesis prepared from the records in this archive. It is not itself a primary record.
VerificationStatements should be checked against the underlying filings before quotation or reliance. Where the document carries tags (CONFIRMED / PARTIAL / UNCONFIRMED / ASSERTED), they are preserved exactly as written.
SourcesThe cited records are preserved in the Nonprofit tax returns collection.

Most-recent available return for each organization. Files are the raw IRS e-file XML (root <Return xmlns="http://www.irs.gov/efile">), pulled from the GivingTuesday 990 Data Lake (https://gt990datalake-rawdata.s3.amazonaws.com/EfileData/XmlFiles/<object_id>_public.xml), which mirrors the IRS Modernized e-File set. Object IDs were taken from ProPublica Nonprofit Explorer (they equal the IRS OBJECT_ID). Direct ProPublica PDF/XML download endpoints are behind a JS "Security Check" WAF and could not be scraped with curl; the raw XML is the authoritative equivalent and is what ProPublica itself displays.

Org EIN File Return Tax year Period end Object ID Bytes
YMCA Retirement Fund (Young Mens Christian Association Retirement Fund) 13-5562401 YMCARetirementFund_990.xml 990 FY2024 2025-06-30 202513179349310251 1,160,792
Louis & Anne Abrons Foundation 13-6061329 LouisAnneAbronsFoundation_990.xml 990-PF FY2024 2024-12-31 202503149349100230 267,326
Rita Allen Foundation 13-6116429 RitaAllenFoundation_990.xml 990-PF FY2024 2024-12-31 202513089349100231 195,909
Fannie E. Rippel Foundation 22-1559427 FannieERippelFoundation_990.xml 990-PF FY2024 2024-12-31 202543029349101219 90,431
Schwab Charitable / DAFgiving360 (Donor Advised Charitable Giving Inc) 31-1640316 SchwabCharitable_DAFgiving360_990.xml 990 FY2023 2024-06-30 202541069349300729 25,546,752

Where "Dalton Investments" appears

YMCA Retirement Fund — 13-5562401 (DIRECT, two places)

  • Form 990 Part VII / Schedule of Independent Contractors — ContractorCompensationGrp: DALTON INVESTMENTS LLC, services = "INVESTMENT MANAGEMENT", compensation = $2,133,361. (One of the Fund's five highest-paid independent contractors.)
  • Schedule L (Transactions with Interested Persons) — BusTrInvolveInterestedPrsnGrp: Dalton Investments LLC listed as an interested person, relationship = "SUBSTANTIAL CONTRIBUTOR", transaction amount $2,133,361. This is a related-party / governance disclosure: Dalton is simultaneously the Fund's paid investment manager and a flagged interested person.

Louis & Anne Abrons Foundation — 13-6061329 (DIRECT, investment holding)

  • 990-PF Part II line 13 (Other investments) — InvestmentsOtherGrp: "DALTON INVESTMENTS TRUST SERIE[S]", Book value $3,637,034, end-of-year FMV $5,089,704.
  • Also flows through Part I: "K-1 Inc/Loss Dalton Investments Trust Series B" (other income) and "K-1 Exp Dalton Investments Tru[st]" (other expenses).

Rita Allen Foundation — 13-6116429 (DIRECT, investment holding)

  • 990-PF Part II (Other investments) — InvestmentsOtherGrp: "DALTON ASIA PACIFIC", Book value & FMV $2,941,200.
  • 990-PF Part IV (Capital gains/losses for tax on investment income) — CapGainsLossTxInvstIncmGrp: "DALTON INVESTMENTS TRUST - SERIES B", gain reported (acquired "P" / purchased).

Fannie E. Rippel Foundation — 22-1559427 (DIRECT, investment holding)

  • 990-PF Part II (Other investments) — InvestmentsOtherGrp: "DALTON INVESTMENT SERIES B ASIA", Book value & FMV $3,050,082.
  • 990-PF Part IV (Capital gains/losses) — CapGainsLossTxInvstIncmGrp: two "DALTON INVESTMENTS TRUST-SERIES B" lots (one loss -$34,114, one gain +$263,447).

Schwab Charitable / DAFgiving360 — 31-1640316 (NO Dalton Investments tie)

  • The string "Dalton" appears 5x but all are false positives: grantee names ("DALTON SCHOOL INC", "DALTON STATE COLLEGE FOUNDATION INC", "FIRST BAPTIST CHURCH OF DALTON") and grant-recipient street addresses / cities named Dalton (Dalton GA; Dalton PA; "236 Dalton Circle"; "1805 Dalton Avenue"). No Dalton Investments / investment-management relationship is disclosed in the Schwab return.

Summary of the Dalton thread

Four of the five orgs have a direct Dalton Investments financial relationship: the YMCA Retirement Fund pays Dalton Investments LLC ~$2.13M/yr to manage money (and flags it on Sch. L), while the three private foundations (Abrons, Rita Allen, Rippel) each hold Dalton-managed trust/fund interests ("Dalton Investments Trust Series B", "Dalton Asia Pacific" / "Dalton Investment Series B Asia") worth ~$3.0M–$5.1M apiece. Schwab Charitable shows no such tie.

Misses

None — all 5 returns retrieved as valid raw IRS e-file XML and EIN-verified.