2015-05-14T12:51:40-07:00 2014-12-31 Lauka Associates PC 3511 SE Milwaukie Ave Portland OR 97202 990 2014-01-01 930630376 Delphi Schools Inc DELP 5038433521 20950 SW Rock Creek Rd Sheridan OR 97378 Gregory Ott President 2015-05-12 true Teresa L McGuire P00246434 5032332177 2014 2016-02-25 16:41:14Z Gregory Ott 20950 SW Rock Creek Rd Sheridan OR 97378 19784658 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. 9 4 308 35 0 677657 991313 16722432 16672386 196583 242778 437176 114253 18033848 18020730 2228000 2191942 0 8224571 8173080 0 157411 7011248 6727451 17463819 17092473 570029 928257 27023102 28444210 9697875 10161523 17325227 18282687 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 15941184 2191942 16668301 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 SERVICEMARKS. DELPHI SCHOOLS, INC., CURRENTLY OWNS AND OPERATES FOUR SUCH SCHOOLS: A BOARDING SCHOOL LOCATED IN SHERIDAN, OREGON ("THE DELPHIAN SCHOOL"); A DAY SCHOOL LOCATED IN LOS ANGELES, CALIFORNIA ("DELPHI ACADEMY OF LOS ANGELES"), A DAY SCHOOL LOCATED IN SANTA MONICA, CALIFORNIA ("DELPHI ACADEMY OF SANTA MONICA"), AND A DAY SCHOOL LOCATED IN CAMPBELL, CALIFORNIA ("DELPHI ACADEMY OF CAMPBELL"). 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 CHICAGO, ILLINOIS ("DELPHI ACADEMY OF CHICAGO"). 15941184 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 false true true true false false false false false false false false true false true false false false false false false false false false true 50 0 true 308 true false false false false false false false false 0 false false true false false false false false false false X 9 4 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 208429 0 7471 Rosemary Didear Vice President 50.00 0.00 X X 133410 0 27993 John Nosko Sec & Treasurer 50.00 0.00 X X 128947 0 16725 Marsha Worlock Director 50.00 0.00 X 46446 0 8837 Arwen Dayton 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 Alan Rothe Exec Vice Pres 50.00 0.00 X 122884 0 29238 Suzan Ott Assist Secrtry 50.00 0.00 X 71782 0 14103 711898 104367 4 false true false 0 103533 887780 502537 991313 BOARDING FEES 611600 4333332 4333332 Materials 611600 1209591 1209591 TUITION 611600 10497860 10497860 YEARBOOK & PROGRAM FEES 611600 631603 631603 16672386 147664 147664 0 0 25776 25776 25776 25776 1758375 1659938 3323 98437 -3323 95114 95114 103533 13875 -13875 -13875 0 172896 86792 86104 86104 FINANCE CHARGES 525990 16248 16248 16248 18020730 16767500 261917 0 2191942 2191942 0 0 705448 305336 400112 0 6501216 6103610 289868 107738 0 443322 443198 124 523094 465192 50082 7820 0 0 0 0 0 0 791448 700795 90653 471621 471621 72733 70848 1885 88259 84729 3530 0 1529249 1489175 40074 28960 14480 14480 0 0 181027 173786 7241 0 940304 921498 18806 232596 195591 26913 10092 Food Cost 1078357 1035223 43134 Educational Expense 658786 658786 Bank Charges 232315 232315 Student Recruiting Reps 93644 93644 328152 289415 6976 31761 17092473 15941184 993878 157411 512704 1237872 6264083 6799488 0 183415 126988 0 0 0 73594 41536 58496 129196 22051941 8390286 13408726 13661655 6214388 6292713 0 0 140612 0 167084 154762 27023102 28444210 488780 407126 4074881 4775732 5041505 4791407 92709 187258 9697875 10161523 X 14763328 15901199 740976 881488 1820923 1500000 17325227 18282687 27023102 28444210 928257 29203 X true X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1899680 false true 1820923 132116 36500 16859 1899680 1715800 147792 28059 14610 1820923 1711472 30210 21900 3982 1715800 0.79000 0.21000 false false false 1928095 1928095 16205387 6311079 9894308 1834205 688165 1146040 1920310 1250757 669553 163944 140285 23659 13661655 Interest rate swap agreements 187258 187258 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 Dance-A-Thon 32834 32834 1132 2500 202 Duck Splash 15795 15795 1094 4 46918 46918 4650 809 2392 463 369 95547 95547 1094 4650 809 3524 2963 571 13611 -13611 true 0 0 Scholarships to individuals 376 86224 2105718 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 106083 5945 10856 29238 152122 Gregory Ott President 201229 7200 7471 215900 Rosemary Didear Vice President 124914 6058 2438 27993 161403 Part I, Line 1a: Relevant information in regards to selections on 1a. With rare exceptions, Delphi Schools, Inc.'s employees 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 Spouse of Officer\Directo 96518 Employment false Trevor Ott Son of Officer\Director 74445 Employment false April Denny Ott Daughter-in-law ofOfficer 49023 Employment false Nowell Didear Spouse of Officer\Directo 52431 Employment false Joelle Rothe Spouse of Officer\Directo 73501 Employment false Melissa McPhail Spouse of Director 74298 Employment false Kelly Olivares Stp-dght Off 9847 Employment false Schedule L, Part V Supplemental Information Julie Nosko Business ManagerTrevor Ott TeacherApril Denny Ott MarketingNowell Didear TeacherJoelle Rothe TeacherMelissa McPhail Director of MarketingKelly Olivares Medical Liaison X 1 502537 market value false false false 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.