2018-05-10T15:30:33-07:00 2017-12-31 931093736 LAUKA MCGUIRE PC 3511 SE MILWAUKIE AVE PORTLAND OR 97202 990 2017-01-01 930630376 DELPHI SCHOOLS INC DELP 5038433521 20950 SW ROCK CREEK RD SHERIDAN OR 97378 GREGORY OTT PRESIDENT 5038433521 2018-05-08 true TERESA L MCGUIRE P00246434 5032332177 2018-05-10 2017 2022-09-23 18:48:47Z GREGORY OTT 20950 SW ROCK CREEK ROAD SHERIDAN OR 97378 16382298 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. 13 6 232 37 0 9814556 633282 15532252 13522144 439195 421790 205110 162627 25991113 14739843 2731553 2324086 0 7883387 7109560 0 126966 6037731 5545625 16652671 14979271 9338442 -239428 38192922 33414072 8985266 4191982 29207656 29222090 X DELPHI SCHOOL'S MISSION IS TO EMPOWER YOUNG ADULTS TO BRING POSITIVE CHANGE IN THE WORLD THROUGH REASON, CREATIVITY AND INTEGRITY. false false 14039264 2324086 13522144 DELPHI SCHOOLS INC 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. CONTINUED ON SCHEDULE O... ... CONTINUED FROM PART III, LINE 4A; DELPHI SCHOOLS, INC., CURRENTLY OWNS AND OPERATES TWO SUCH SCHOOLS: A BOARDING SCHOOL LOCATED IN SHERIDAN, OREGON (THE DELPHIAN SCHOOL); AND A DAY SCHOOL LOCATED IN LOS ANGELES, CALIFORNIA (DELPHI ACADEMY OF LOS ANGELES). DELPHI SCHOOLS, INC. ALSO LICENSES THREE 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); AND A DAY SCHOOL LOCATED IN CAMPBELL, CALIFORNIA (DELPHI ACADEMY OF CAMPBELL). 14039264 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 47 0 true 232 true false false false false false false false false false false X 13 6 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 246977 0 15236 ALAN ROTHE EXEC VICE PR 50.00 X X 163796 0 23459 JOHN NOSKO SEC & TREASU 50.00 X X 155754 0 17539 TREVOR OTT HEAD OF SCHO 50.00 X 100904 0 53903 ROSEMARY DIDEAR VICE PRESIDE 40.00 X X 79271 0 5843 ARWEN DAYTON DIRECTOR 1.00 X 0 0 0 TODD KUGLER DIRECTOR 1.00 X 0 0 0 DAVE 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 ALEN NOSKO DIRECTOR 1.00 X 0 0 0 SUZAN OTT ASSIST SECRT 1.00 X 1209 0 0 747911 115980 4 false true false 11005 622277 633282 TUITION 611600 7959182 7959182 BOARDING FEES 611600 4292122 4292122 MATERIALS 611600 777146 777146 YEARBOOK & PROGRAM FEES 611600 493694 493694 13522144 259048 259048 105818 105818 105818 105818 1691324 18990 1547572 143752 18990 162742 162742 11005 1558 -1558 134380 93325 41055 41055 FINANCE CHARGES 12196 12196 SCRAP MATERIAL SALES 5116 5116 17312 14739843 13725941 382178 2324086 2324086 862681 380644 396923 85114 5305392 5162874 116237 26281 477656 461432 9554 6670 463831 424700 37261 1870 16374 8187 8187 37239 18619 18620 689650 545045 144605 316909 316909 50815 49885 930 84856 83076 1780 837134 820315 16819 22956 11478 11478 16241 15846 395 931923 913285 18638 213111 208849 4262 FOOD COST 1147405 1124457 22948 EDUCATIONAL EXPENSES 590322 590322 BANK CHARGES 181972 181972 TOURS EXPENSE 72317 72317 336401 324966 4404 7031 14979271 14039264 813041 126966 6847358 4250964 11160848 4285753 54470 76722 29085 26854 75767 157719 26747190 10231029 14999766 16516161 4949637 8095976 75991 3923 38192922 33414072 391811 550864 4553585 3641118 3908329 131541 8985266 4191982 X 26432146 26615480 1275510 1106610 1500000 1500000 29207656 29222090 38192922 33414072 -239428 253862 X true X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 2155425 false true 1983264 229679 38000 19518 2155425 1862301 175408 37000 17445 1983264 1899680 16255 36000 17634 1862301 1820923 132116 36500 16859 1899680 1715800 147792 28059 14610 1820923 0.70000 0.30000 false false 1928095 1928095 18582739 7978700 10604039 4046130 837847 3208283 2074159 1311639 762520 116067 102843 13224 16516161 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 287 193750 2130336 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 139819 107158 15236 262213 ALAN ROTHE EXEC VICE PRES 119811 43985 23459 187255 JOHN NOSKO SEC & TREASURER 107369 48385 17539 173293 TREVOR OTT HEAD OF SCHOOL 100904 53903 154807 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 83155 EMPLOYMENT false JOELLE ROTHE OFCR/DIR SPOUSE 72165 EMPLOYMENT false JULIE NOSKO OFCR/DIR SPOUSE 101347 EMPLOYMENT false MELISSA MCPHAIL OFCR/DIR SPOUSE 66644 EMPLOYMENT false KELLY OLIVARES OFCR/DIR SPOUSE 78791 EMPLOYMENT false ADAM WHITWORTH OFCR/DIR CHILD 67647 EMPLOYMENT false ALYSSA WHITWORTH OFCR/DIR CHILD 63565 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 ... CONTINUED FROM PART III, LINE 4A; DELPHI SCHOOLS, INC., CURRENTLY OWNS AND OPERATES TWO SUCH SCHOOLS: A BOARDING SCHOOL LOCATED IN SHERIDAN, OREGON (THE DELPHIAN SCHOOL); AND A DAY SCHOOL LOCATED IN LOS ANGELES, CALIFORNIA (DELPHI ACADEMY OF LOS ANGELES). DELPHI SCHOOLS, INC. ALSO LICENSES THREE 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); AND A DAY SCHOOL LOCATED IN CAMPBELL, CALIFORNIA (DELPHI ACADEMY OF CAMPBELL). 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 HE 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.