The Diller-Quaile School of Music
Legal name: The Diller-quaile School of Music Inc
Nonprofit profile at a glance
- EIN
- 131843420
- IRS 990 coverage
- 2016–2024
- Official website data refreshed
- Aug 2026
- Forms available
- Form 990 2024
- Location
- New York, NY, United States
- Phone
- (212) 369-1484
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Performing Arts Schools
Reported finances
- Revenue
- $4,458,736
- Expenses
- $3,973,068
- Assets
- $8,840,995
- Liabilities
- $512,746
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- Kirsten Morgan (Executive Director (thru June 2024))
- Jennifer Patten (Executive Director (from Aug. 2024))
- Victoria Whipple (President (thru June 2024))
- Caroline Ingalls (President (from July 2024))
- George Fernaine (Vice President)
Highest reported compensation
- Ben Rotberg (CFO): $177,212 total reported compensation
- Kathleen Yiannoudes (Director of Instrumental and Vocal Departments): $150,242 total reported compensation
- Elizabeth Lanni (Director of Development & Communications): $134,307 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Diller-Quaile School of Music provides a dynamic and well-rounded music education for all, believing that the capacity for understanding and creating music exists in everyone.
What it reported doing in 2024
The diller-quaile school of music is a vibrant community music school located on the ues of manhattan, providing exemplary early childhood and instrumental & vocal programs, lessons and workshops for adults, teacher training and professional development initiatives, and community programs. During the 2024-2025 year, diller-quaile welcomed jennifer patten as its new exectuive director, and began exploring fresh opportunities for future planning while aligning to long-standing values. Throughout 2024-2025, the early childhood program continued to operate on a trimester system with approximately 35-36 classes per week and offered an extensive selection of courses for introducing small groups of young children and their families to the joys of music and visual art by engaging in developmentally appropriate group music experiences. Students were given the foundation for a comprehensive music education and the tools to express themselves artistically. Key to the diller-quaile approach is the collaboration among teachers and students, which creates a unique child-centered musical environment within each class session. Classes featured pianists who improvised accompaniments in a variety of styles in response to the children's singing and movement, thereby fostering a musically creative environment. Enrollment increased from the previous year and continued to increase throughout 2024-2025. In-person rug concerts, designed for young children and their families, were held throughout the year and enjoyed by large audiences. The instrumental and vocal department provided beginning to advanced instrument and voice study through comprehensive programs, weekly classes and ensemble instruction, and the high school certificate program. The school provided a robust calendar of student concerts and performances. The traditions and artistic approach to teaching cultivated by founders angela diller and elizabeth quaile, shaped the school's programs. Diller-quaile faculty guided students through an approach united by the pedagogical principles of using repertoire of enduring quality, teaching technique musically, and leading students to an understanding of the structure of music. This integrated approach to music education enabled the school's skilled faculty to continue to develop the emerging artistry in each student. Diller-quaile's instrument and voice curriculum provided students with a sequenced learning experience. Tailored to the individual instrument or voice, the curriculum focused on building technical skills as a foundation for expressive performance. Rooted in the teaching philosophy of the school's founders, the musicianship curriculum incorporated the approaches of pedagogues such as emile jaques-dalcroze, zoltan kodaly, and carl orff. Instrumental and vocal department enrollment increased from the previous year, and music partnerships with local nyc public schools continued to flourish. Camerata-an adult chamber orchestra-welcomed full audiences to fall and spring concerts; and adults were engaged in weekend chamber music workshops. The diller-quaile school of music's-music for all library-a collaborative, accessible web-based resource for early childhood professionals-remained available and stocked with repertoire, recordings, activities, and supportive resources. The library is designed to support teachers-of any experience level-with the implementation of aesthetically beautiful music in group childcare and educational settings ages birth to five. The diller-quaile school of music is accredited by the accrediting commission for community and precollegiate arts schools, is an accredited institutional member of the national association of schools of music and is a member of the national guild for community arts education.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 87
- Accountability: 100
- Sustainability: 59
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.9%; rating input score 72
- Program expense ratio: 76%; rating input score 76
- Fundraising efficiency: $3.58 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.9%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 2.23; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 20%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: -1.7% per year; rating input score 0; 8th percentile among comparable filings
Details
- What they do: 8 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 71.9% of revenue deployed · 76% of spending went to programs
- Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $3M in reported program spending
- Leadership: top reported pay $177K · 20 people listed · 4 of 6 pay-setting controls reported
- Consistency: 35 of 35 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 11/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 12/100.