2017-05-15T11:17:36-07:00 2016-12-31 LaukaMcGuire & Associates PC 3511 SE Milwaukie Ave Portland OR 97202 990 2016-01-01 930630376 Delphi Schools Inc DELP 5038433521 20950 SW Rock Creek Rd Sheridan OR 97378 Gregory Ott President 2017-05-15 true Teresa L McGuire P00246434 5032332177 2016 2021-01-29 14:40:06Z Gregory Ott 20950 SW Rock Creek Rd Sheridan OR 97378 27602353 false false X WWW.DELPHIAN.ORG X 1973 OR Develops, operates, and advises private, non-sectarian "Delphi Academy" schools owned and operated by Delphi Schools, Inc., and licenses its "Delphi Program" to schools owned and/or operated by other nonprofit tax-exempt organizations. 13 6 294 18 0 795959 9814556 17185502 15532252 462294 439195 161484 205110 18605239 25991113 2020631 2731553 0 8252470 7883387 0 152010 6764872 6037731 17037973 16652671 1567266 9338442 29696417 38192922 10121335 8985266 19575082 29207656 Develops, operates, and advises private, non-sectarian "Delphi Academy" schools owned and operated by Delphi Schools, Inc., and licenses its "Delphi Program" to schools owned and/or operated by other nonprofit tax-exempt organizations. false false 15725884 2731553 15532252 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. 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. owned and operated a day school located in Santa Monica, California (Delphi Academy of Santa Monica) through June 2016 when the school was closed, and Delphi Academy of Campbell through May 9, 2016 when it was spun-off into its own nonprofit organization. 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). 15725884 true true false false false true false false false true true false false false true false false false true false false false false false true false false true true true true false false false false false false false false true false false false false false false false false false false false true 61 0 true 294 true false false false false false false false false 0 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 0.00 X X 240014 0 21682 Rosemary Didear Vice President 50.00 0.00 X X 108536 0 5827 Alan Rothe Exec Vice Pres 50.00 0.00 X X 160643 0 21876 John Nosko Sec & Treasurer 50.00 0.00 X X 153580 0 16155 Trevor Ott Head of School 50.00 0.00 X 92177 0 50691 Arwen Dayton Director 1.00 0.00 X 0 0 0 Todd Kugler Director 1.00 0.00 X 0 0 0 Dave Hendry Director 1.00 0.00 X 0 0 0 Cheryl R Berman Director 1.00 0.00 X 0 0 0 Steve Anderson Director 1.00 0.00 X 0 0 0 Shon Holyfield Director 1.00 0.00 X 0 0 0 Cleman Agami Director 1.00 0.00 X 0 0 0 Christopher Alen Nosko Director 1.00 0.00 X 0 0 0 Suzan Ott Assist Secrtry 1.00 0.00 X 1419 0 0 756369 116231 4 false true false Suite 4 Rachel Karl 410 NE 3rd St Suite 4 McMinnville OR 97128 Development & Media 141836 1 32933 9781623 8966 9814556 BOARDING FEES 611600 4514383 4514383 Materials 611600 863581 863581 TUITION 611600 9624538 9624538 YEARBOOK & PROGRAM FEES 611600 529750 529750 15532252 235621 235621 0 0 100923 100923 100923 100923 1612774 130833 1540033 72741 130833 203574 203574 32933 2759 -2759 -2759 0 144544 68448 76096 76096 FINANCE CHARGES 525990 12160 12160 Scrap Material Sales 900099 18690 18690 30850 25991113 15735826 440731 375160 375160 2356393 2356393 0 0 754949 296780 349633 108536 0 6077679 5911888 151390 14401 0 531912 514400 10774 6738 518847 480676 37115 1056 0 0 0 0 0 0 697129 566100 131029 354430 354430 60365 59330 1035 65586 63618 1968 0 1260890 1235149 25741 23310 11654 11656 0 0 159477 154693 4784 0 892857 875000 17857 213454 206468 4270 2716 Food Cost 1136095 1113373 22722 Educational Expense 628045 628045 Bank Charges 118353 118353 Tours Expenses 74133 74133 353607 330241 4803 18563 16652671 15725884 774777 152010 4472843 6847358 5549989 11160848 0 81109 54470 0 0 0 34115 29085 188038 75767 24573723 9573957 14123461 14999766 5105310 4949637 0 0 0 141552 75991 29696417 38192922 320840 391811 5072482 4553585 4532404 3908329 195609 131541 10121335 8985266 X 17250745 26432146 824337 1275510 1500000 1500000 19575082 29207656 29696417 38192922 9338442 294132 X true X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1983264 false true 1862301 175408 37000 17445 1983264 1899680 16255 36000 17634 1862301 1820923 132116 36500 16859 1899680 1715800 147792 28059 14610 1820923 1711472 30210 21900 3982 1715800 0.75000 0.25000 false false false 1928095 1928095 18582739 7391989 11190750 1834205 787953 1046252 2121275 1293464 827811 107409 100551 6858 14999766 Interest rate swap agreements 131541 131541 Part V, Line 4: Intended uses of the endowment fund. ENDOWMENT FUNDS WERE 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 - Racially Nondiscriminatory Policy Publicized 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). Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race false Game Night 12674 12674 470 837 Duck Splash 11350 11350 900 1 6097 6097 30121 30121 1370 837 2207 -2207 true Competent Education Services 1 West Campbell Avenue A110 Campbell CA 95008 472247461 3 329894 45016 book value See supporting detail statement To affiliate school upon separation 0 1 Scholarships to individuals 282 119964 2236429 Cost Tuition reduction Grantmaker's Description of How Grants are Used 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 false Alan Rothe Exec Vice Pres 108835 43315 8493 21876 182519 Gregory Ott President 133031 106983 21682 261696 John Nosko Sec & Treasurer 105540 48040 16155 169735 Part I, Line 1a: Relevant information in regards to selections on 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. Part I, Line 1b: Reason for not following policy regarding payment provisions for expenses See Part 1 line 1A A California Statewide Comm 521598225 2012-08-30 4839600 Re-finance A 4765800 124765 true false true true A false false false false true false true Julie Nosko Ofcr\Dir Spouse 106244 Employment false April Denny Ott Ofcr\Dir Spouse 75357 Employment false Nowell Didear Ofcr\Dir Spouse 11180 Employment false Joelle Rothe Ofcr\Dir Spouse 71770 Employment false Melissa McPhail Director Spouse 78131 Employment false Kelly Olivares Ofcr/Dir Child 75111 Employment false Adam Whitworth Ofcr/Dir Child 33642 Employment false Alyssa Whitworth Ofcr/Dir Child 32201 Employment false Schedule L, Part V Supplemental Information Julie Nosko Business ManagerApril Denny Ott RegistrarNowell Didear DevelopmentJoelle Rothe TeacherMelissa McPhail Director of MarketingKelly Olivares Medical LiaisonAdam Whitworth TeacherAlyssa Whitworth TeacherThe transaction amount in column (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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et See Schedule L Part IV Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is reviewed by the corporation's management and board of directors. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts DELPHI SCHOOLS, INC., HAS A CONFLICTS-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 EXISTENCE 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 ON WHETHER A CONFLICT EXISTS, AND IF IT DOES, WHETHER THE SUBJECT TRANSACTION OR ACTIVITY IS IN THE CORPORATION'S BEST INTEREST, IS FOR THE CORPORATION'S BENEFIT, AND IS FAIR AND REASONABLE. VIOLATIONS RESULT IN APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. ALL OFFICERS, BOARD MEMBERS, AND KEY PERSONNEL SIGN ANNUAL STATEMENTS ATTESTING TO THEIR COMPLIANCE WITH THE CORPORATION'S CONFLICTS-OF-INTEREST POLICY. ALL MEMBERS OF THE BOARD OF DIRECTORS, AND ALL OFFICERS, EMPLOYEES, FIDUCIARIES, AND AGENTS OF THE CORPORATION, ARE ALSO PROVIDED WITH A COPY OF THE CORPORATION'S CONFLICTS-OF-INTEREST POLICY AND WHISTLE BLOWER POLICY. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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 CONFLICTS-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, INDEPENDENT LEGAL COUNSEL REVIEW, AND ARM'S-LENGTH BARGAINING.THE COMPENSATION REVIEW PROCESS DESCRIBED ABOVE WAS COMPLETED IN 2014 FOR GREGORY OTT, ROSEMARY DIDEAR, JOHN NOSKO, AND ALAN ROTHE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Delphi Schools, Inc., makes its governing documents, conflicts-of-interest policy, and/or financial statements available to the public only as required by Federal and State law.