2019-05-08T18:31:35-05:00 2018-12-31 931093736 LAUKA MCGUIRE PC 3511 SE MILWAUKIE AVE PORTLAND OR 97202 990 2018-01-01 930630376 DELPHI SCHOOLS INC DELP 5038433521 20950 SW ROCK CREEK RD SHERIDAN OR 97378 GREGORY OTT PRESIDENT 5038433521 2019-05-07 true TERESA L MCGUIRE P00246434 5032332177 2019-05-08 74.92.164.69 2019-05-08 18:31:35 CD P 555BD8333446B2595BEF6200BA1B84F1BA0999C5 13AA4DB0906473F61DBABB59D9B5C88926FD680D 2018 2019-02-21 02:37:17Z GREGORY OTT 20950 SW ROCK CREEK ROAD SHERIDAN OR 97378 19168127 false X WWW.DELPHIAN.ORG X 1973 OR DELPHI SCHOOL'S MISSION IS TO EMPOWER YOUNG ADULTS TO BRING POSITIVE CHANGE IN THE WORLD THROUGH REASON, CREATIVITY AND INTEGRITY. 14 7 216 8 0 633282 862745 13522144 13613347 421790 495266 162627 219768 14739843 15191126 2324086 2139974 0 7109560 6506805 0 85395 5545625 6165859 14979271 14812638 -239428 378488 33414072 32752565 4191982 3953846 29222090 28798719 X DELPHI SCHOOL'S MISSION IS TO EMPOWER YOUNG ADULTS TO BRING POSITIVE CHANGE IN THE WORLD THROUGH REASON, CREATIVITY AND INTEGRITY. false false 14123318 2139974 13613347 DELPHI SCHOOLS, OREGON (DELPHI) IS A COMPONENT UNIT OF DELPHI SCHOOLS, INC., WHICH DEVELOPS, OPERATES, AND ADVISES PRIVATE, NON-SECTARIAN "DELPHI ACADEMY" SCHOOLS OWNED AND OPERATED BY DELPHI SCHOOLS, INC., AND LICENSES THE "DELPHI PROGRAM" TO SCHOOLS OWNED AND/OR OPERATED BY OTHER NONPROFIT TAX-EXEMPT ORGANIZATIONS, IN CONJUNCTION WITH DELPHI SCHOOLS, INC.'S "DELPHI PROGRAM" - COMPRISED OF ITS: (I) EDUCATIONAL CURRICULUM, SYLLABI, AND SUPPORTING IMPLEMENTATION ADVICE FOR THE EDUCATION OF STUDENTS IN PRESCHOOL/KINDERGARTEN THROUGH HIGH SCHOOL AND BEYOND; (II) EDUCATIONAL PUBLICATIONS; AND (III) "DELPHI" TRADEMARKS AND SERVICE MARKS. DELPHI SCHOOLS, INC., OWNS AND OPERATES A BOARDING SCHOOL LOCATED IN SHERIDAN, OREGON ("THE DELPHIAN SCHOOL"); DELPHI SCHOOLS, INC. OWNED AND OPERATED A DAY SCHOOL LOCATED IN LOS ANGELES, CALIFORNIA ("DELPHI ACADEMY OF LOS ANGELES") THROUGH JULY 2018 WHEN THE SCHOOL WAS SPUN-OFF INTO ITS OWN NONPROFIT ORGANIZATION. DELPHI SCHOOLS, INC. ALSO LICENSES FOUR SCHOOLS OWNED AND/OR OPERATED BY OTHER NONPROFIT TAX-EXEMPT ORGANIZATIONS: A DAY SCHOOL LOCATED IN MILTON, MASSACHUSETTS ("DELPHI ACADEMY OF BOSTON"); A DAY SCHOOL LOCATED IN CLEARWATER, FLORIDA ("DELPHI ACADEMY OF FLORIDA"); A DAY SCHOOL LOCATED IN CAMPBELL, CALIFORNIA ("DELPHI ACADEMY OF CAMPBELL"), AND A DAY SCHOOL IN LOS ANGELES ("DELPHI ACADEMY OF LOS ANGELES"). 14123318 true true false false false true false false false true true false false false false false false false true false false false false false false false false false true true false false false false false false true false false false false false false false false false false true 44 0 true 216 true false false false false false false false false false false false false false false X 14 7 true false false false false false false true true false true true true true true true true true true true false OR X JEANNE MCKEVITT 5038433521 20950 SW ROCK CREEK ROAD SHERIDAN OR 97378 GREGORY OTT PRESIDENT 50.00 X X 253376 0 2083 ALAN ROTHE EXEC VICE PR 50.00 X X 162220 0 24983 JOHN NOSKO SEC & TREASU 50.00 X X 160105 0 17307 TREVOR OTT HEAD OF SCHO 50.00 X 110653 0 56904 ROSEMARY DIDEAR VICE PRESIDE 20.00 X X 26967 0 956 ARWEN DAYTON DIRECTOR 1.00 X 0 0 0 TODD KUGLER DIRECTOR 1.00 X 0 0 0 DAVID HENDRY DIRECTOR 1.00 X 0 0 0 CHERYL R BERMAN DIRECTOR 1.00 X 0 0 0 STEVE ANDERSON DIRECTOR 1.00 X 0 0 0 SHON HOLYFIELD DIRECTOR 1.00 X 0 0 0 CLEMAN AGAMI DIRECTOR 1.00 X 0 0 0 CHRISTOPHER ALAN NOSKO DIRECTOR 1.00 X 0 0 0 JOANNE GENTILE DIRECTOR 1.00 X 0 0 0 SUZAN OTT ASSIST SECRT 1.00 X 805 0 0 714126 102233 4 false true false 11567 851178 862745 TUITION 611600 8171748 8171748 BOARDING FEES 611600 4079655 4079655 MATERIALS 611600 780857 780857 YEARBOOK & PROGRAM FEES 611600 581087 581087 13613347 301588 301588 137992 137992 137992 137992 4056260 36853 3899435 156825 36853 193678 193678 11567 1361 -1361 147267 76205 71062 71062 FINANCE CHARGES 12075 12075 12075 15191126 13878087 451655 2139974 2139974 721866 312693 381250 27923 4788924 4686998 75645 26281 585002 570689 5850 8463 411013 376352 32778 1883 23314 10491 12823 38000 17100 20900 426875 393780 33095 171648 171648 32232 31844 388 73954 73214 740 727121 719849 7272 21501 13546 7955 1038145 1027763 10382 188740 186853 1887 QUAL. TUITION REMISSION 1293830 1293830 FOOD COST 1090634 1079728 10906 EDUCATIONAL EXPENSES 509940 509940 BANK CHARGES 97889 97889 432036 409137 2054 20845 14812638 14123318 603925 85395 4250964 3455511 4285753 2166368 76722 42562 26854 22152 157719 169448 28457953 10863522 16516161 17594431 8095976 9297943 3923 4150 33414072 32752565 550864 227097 3641118 3726749 4191982 3953846 X 26615480 26769587 1106610 529132 1500000 1500000 29222090 28798719 33414072 32752565 378488 -801859 X false false false X 1938151 false true 2155424 -137395 60000 19878 1938151 1983264 229679 38000 19518 2155425 1862301 175408 37000 17445 1983264 1899680 16255 36000 17634 1862301 1820923 132116 36500 16859 1899680 0.77000 0.23000 false false 1928095 1928095 22014182 8570577 13443605 2098671 887741 1210930 2351352 1351115 1000237 65653 54089 11564 17594431 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE SET ASIDE FOR SCHOLARSHIP GRANTS IN SUPPORT OF DELPHI SCHOOLS, INC. STUDENTS. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE ORGANIZATION HAS PUBLISHED NOTICE STATING ITS RACIALLY NONDISCRIMINATORY POLICY IN THE REQUIRED FORM, IN NEWSPAPERS OF GENERAL CIRCULATION, AND AT LEAST ONCE ANNUALLY (BUT IN ALL EVENTS, DURING ITS REGISTRATION PERIODS). false SCHOLARSHIPS-INDIVIDUALS 215 113525 2026449 COST TUITION REDUCTI SCHEDULE I, PAGE 1, PART I, LINE 2 FELLOWSHIPS, SCHOLARSHIPS, AND FINANCIAL AID PROGRAMS ARE INITIALLY ANALYZED BY THE NATIONALLY-ACCREDITED COMPANY FAST (FINANCIAL AID FOR SCHOOL TUITION); BUT ARE ULTIMATELY ONLY AWARDED BASED ON MERIT AND/OR NEED. ALL PROGRAMS ARE ADMINISTERED PURSUANT TO DIRECTIVES APPROVED BY THE BOARD OF DIRECTORS AND ARE REVIEWED REGULARLY BY ADMINISTRATIVE STAFF AND THE BOARD OF DIRECTORS. FUNDS AWARDED ARE ACCOUNTED FOR AS A REDUCTION IN TUITION OTHERWISE REQUIRED UNDER SIGNED ENROLLMENT CONTRACTS. X false true X X X false false false false false false false false false GREGORY OTT PRESIDENT 146218 107158 2083 255459 ALAN ROTHE EXEC VICE PRES 101890 60330 24983 187203 JOHN NOSKO SEC & TREASURER 111722 48383 17307 177412 TREVOR OTT HEAD OF SCHOOL 105384 5269 56904 167557 SCHEDULE J, PAGE 1, PART I, LINE 1A A MAJORITY OF DELPHI SCHOOLS, INC. 'S EMPLOYEES AT THE OREGON BOARDING SCHOOL ARE REQUIRED TO ACCEPT ROOM AND BOARD ON ITS PREMISES AS A CONDITION OF THEIR EMPLOYMENT . SECTION 199 OF THE INTERNAL REVENUE CODE OF 1986 EXCLUDES THE VALUE OF SUCH ROOM AND BOARD FROM THE TAXABLE GROSS INCOME OF THE EMPLOYEES. THE VALUE THEREOF IS REPORTED AS THE EMPLOYEES' NON-TAXABLE BENEFITS ON FORM 990. NEITHER A WRITTEN POLICY NOR SUBSTANTIATION IS REQUIRED, SINCE NO CASH ALLOWANCES RELATED THERETO ARE PROVIDED TO THE EMPLOYEES. SCHEDULE J, PAGE 1, PART I, LINE 1B SEE PART 1 LINE LA APRIL DENNY OTT OFCR/DIR SPOUSE 87457 EMPLOYMENT false JOELLE ROTHE OFCR/DIR SPOUSE 71235 EMPLOYMENT false JULIE NOSKO OFCR/DIR SPOUSE 106193 EMPLOYMENT false MELISSA MCPHAIL OFCR/DIR SPOUSE 39845 EMPLOYMENT false KELLY OLIVARES OFCR/DIR SPOUSE 81901 EMPLOYMENT false ADAM WHITWORTH OFCR/DIR CHILD 83854 EMPLOYMENT false ALYSSA WHITWORTH OFCR/DIR CHILD 63519 EMPLOYMENT false SCHEDULE L, PART V APRIL DENNY OTT REGISTRAR JOELLE ROTHE TEACHER JULIE NOSKO BUSINESS MANAGER MELISSA MCPHAIL DIRECTOR OF MARKETING KELLY OLIVARES MEDICAL LIASON ADAM WHITWORTH TEACHER ALYSSA WHITWORTH TEACHER THE TRANSACTION AMOUNT IN COLUNN (C) CONSISTS OF CASH COMPENSATION AND THE FAIR MARKET VALUE OF NON-TAXABLE BENEFITS WHICH MAY INCLUDE TUITION REMISSION, HOUSING, SECTION 125 CONTRIBUTIONS, AND EMPLOYER PAID HEALTH INSURANCE. FORM 990, PAGE 2, PART III, LINE 4A DELPHI SCHOOLS, OREGON (DELPHI) IS A COMPONENT UNIT OF DELPHI SCHOOLS, INC., WHICH DEVELOPS, OPERATES, AND ADVISES PRIVATE, NON-SECTARIAN "DELPHI ACADEMY" SCHOOLS OWNED AND OPERATED BY DELPHI SCHOOLS, INC., AND LICENSES THE "DELPHI PROGRAM" TO SCHOOLS OWNED AND/OR OPERATED BY OTHER NONPROFIT TAX-EXEMPT ORGANIZATIONS, IN CONJUNCTION WITH DELPHI SCHOOLS, INC.'S "DELPHI PROGRAM" - COMPRISED OF ITS: (I) EDUCATIONAL CURRICULUM, SYLLABI, AND SUPPORTING IMPLEMENTATION ADVICE FOR THE EDUCATION OF STUDENTS IN PRESCHOOL/KINDERGARTEN THROUGH HIGH SCHOOL AND BEYOND; (II) EDUCATIONAL PUBLICATIONS; AND (III) "DELPHI" TRADEMARKS AND SERVICE MARKS. DELPHI SCHOOLS, INC., OWNS AND OPERATES A BOARDING SCHOOL LOCATED IN SHERIDAN, OREGON ("THE DELPHIAN SCHOOL"); DELPHI SCHOOLS, INC. OWNED AND OPERATED A DAY SCHOOL LOCATED IN LOS ANGELES, CALIFORNIA ("DELPHI ACADEMY OF LOS ANGELES") THROUGH JULY 2018 WHEN THE SCHOOL WAS SPUN-OFF INTO ITS OWN NONPROFIT ORGANIZATION. DELPHI SCHOOLS, INC. ALSO LICENSES FOUR SCHOOLS OWNED AND/OR OPERATED BY OTHER NONPROFIT TAX-EXEMPT ORGANIZATIONS: A DAY SCHOOL LOCATED IN MILTON, MASSACHUSETTS ("DELPHI ACADEMY OF BOSTON"); A DAY SCHOOL LOCATED IN CLEARWATER, FLORIDA ("DELPHI ACADEMY OF FLORIDA"); A DAY SCHOOL LOCATED IN CAMPBELL, CALIFORNIA ("DELPHI ACADEMY OF CAMPBELL"), AND A DAY SCHOOL IN LOS ANGELES ("DELPHI ACADEMY OF LOS ANGELES"). FORM 990, PAGE 6, PART VI, LINE 2 SEE SCHEDULE L PART IV FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE CORPORATION'S MANAGEMENT AND BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C DELPHI SCHOOLS, INC., HAS A CONFLICT-OF-INTEREST POLICY AND A WHISTLE BLOWER POLICY, WHICH TOGETHER ENSURE THAT ANY MEMBER OF THE CORPORATION'S BOARD OF DIRECTORS (OR ANY COMMITTEE OF THE BOARD OF DIRECTORS), AND/OR ANY OFFICER, EMPLOYEE, FIDUCIARY, OR AGENT OF THE CORPORATION (COLLECTIVELY "INTERESTED PERSON"), WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST (A DEFINED TERM, WHICH INCLUDES ALL CIRCUMSTANCES IN WHICH AN INTERESTED PERSON MAY PROFIT FROM AN ACTION OR DECISION BY THE CORPORATION IN WHICH THE INTERESTED PERSONNEL PARTICIPATES, AND OF WHICH HE OR SHE HAS KNOWLEDGE) IN A TRANSACTION OR ACTIVITY, DISCLOSES THE EXSISTENCE OF THE FINANCIAL INTEREST. SUCH DISCLOSURE MUST BE MADE TO THE BOARD OF DIRECTORS (OR IT'S APPROPRIATE COMMITTEE) WHICH, IN TURN, MUST MAKE A DECISION OF WHETHER A CONFLICT EXISTS, AND IF IT DOES, WHETHER THE SUBJECT TRANSACTION OR ACTITIVY IS IN THE CORPORATION'S BEST INTEREST, IS FOR THE CORPORATION'S BENEFIT, AND IS FAIR AND REASONABLE. VIOLATIONS RESULT IN APPROPRIATE DISIPLINARY AND CORRECTIVE ACTION. ALL OFFICERS, BOARD MEMBERS, AND KEY PERSONNEL SIGN ANNUAL STATEMENTS ATTESTING TO THEIR COMPLIANCE WITH THE CORPORATION'S CONFLICT-OF-INTEREST POLICY. ALL MEMBERS OF THE BOARD OF DIRECTORS, AND ALL OFFICERS, EMPLOYEES, FICUDICARIES, AND AGENTS OF THE CORPORATION, ARE ALSO PROVIDED WITH A COPY OF THE CORPORATION'S CONFLICT- OF-INTEREST POLICY AND WHISTLE BLOWER POLICY. FORM 990, PAGE 6, PART VI, LINE 15A DELPHI SCHOOLS, INC., HAS A COMPENSATION POLICY THAT ENSURES AGAINST PAYMENTS IN EXCESS OF REASONABLE COMPENSATION TO ITS OFFICERS, DIRECTORS, AND KEY EMPLOYEES -- THAT IS, AGAINST PAYMENTS IN EXCESS OF COMPENSATION AMOUNTS THAT WOULD ORDINARILY BE PAID FOR LIKE SERVICES BY A LIKE ORGANIZATION UNDER LIKE CIRCUMSTANCES. IN ADDITION, THE CORPORATION'S CONFLICT-OF-INTEREST POLICY REQUIRES PERIODIC REVIEW BY THE BOARD OF DIRECTORS TO ENSURE THAT COMPENSATION ARRANGEMENTS AND BENEFITS FOR THE CORPORATION'S OFFICERS, DIRECTORS, AND KEY EMPLOYEES DO NOT EXCEED LEVELS THAT ARE REASONABLE BASED ON INDEPENDENT COMPENSATION CONSULTANT'S WRITTEN ANALYSIS AND INDEPENDENT SCHOOLS SALARY INFORMATION PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. FORM 990, PAGE 6, PART VI, LINE 15B SEE EXPLANATION FOR PART VI, LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 DELPHI SCHOOLS, INC., MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ONLY AS REQUIRED BY FEDERAL AND STATE LAW.