DELPHI SCHOOLS INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- DELPHI SCHOOLS INC (EIN 93-0630376)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-14
- IRS object ID
- 201321349349304612
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T12:09:19-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lauka Associates PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3511 SE Milwaukie Ave | AddressLine1 |
| City | Portland | City |
| State | OR | State |
| ZIP Code | 97202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930630376 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Delphi Schools Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DELP | NameControl |
| Phone | 5038433521 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20950 SW Rock Creek Rd | AddressLine1 |
| City | Sheridan | City |
| State | OR | State |
| ZIP Code | 97378 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Gregory Ott | Name |
| Title | President | Title |
| Date Signed | 2013-05-09 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Teresa L McGuire | Name |
| PTIN | P00246434 | PTIN |
| Phone | 5032332177 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Gregory Ott | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20950 SW Rock Creek Rd | AddressLine1 |
| City | Sheridan | City |
| State | OR | State |
| ZIP Code | 97378 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 27779348 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.DELPHIAN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 314 | TotalNbrEmployees |
| Total Nbr Volunteers | 37 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1769239 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 11597241 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 14180134 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15437277 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 71792 | InvestmentIncomePriorYear |
| Investment Income Current Year | 124132 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 151114 | OtherRevenuePriorYear |
| Other Revenue Current Year | 327538 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16172279 | TotalRevenuePriorYear |
| Total Revenue Current Year | 27486188 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1591143 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1854291 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7178018 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8095048 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7307234 | OtherExpensePriorYear |
| Other Expenses Current Year | 7429626 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16076395 | TotalExpensesPriorYear |
| Total Expenses Current Year | 17378965 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 95884 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 10107223 | RevenuesLessExpensesCY |
| Total Assets BOY | 12164084 | TotalAssetsBOY |
| Total Assets EOY | 26669974 | TotalAssetsEOY |
| Total Liabilities BOY | 5978907 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 10365825 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6185177 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 16304149 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 16313299 | Expense |
| Grants | 1854291 | Grants |
| Revenue | 15437277 | Revenue |
| Description | 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"). | Description |
| Total Program Service Expense | 16313299 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | true | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 63 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 314 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | true | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Jeanne McKevitt | NamePerson |
| Telephone Number | 5038433521 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20950 SW Rock Creek Road | AddressLine1 |
| City | Sheridan | City |
| State | OR | State |
| ZIP Code | 97378 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| Shon Holyfield | |||||||
| Director | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Steve Anderson | |||||||
| Director | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Cheryl R Berman | |||||||
| Director | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Dave Hendry | |||||||
| Director | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Thomas Wright | |||||||
| Director | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Arwen Dayton | |||||||
| Director | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Marsha Worlock | |||||||
| Director | 50.00 | 0.00 | X | 41856 | 0 | 7816 | |
| John Nosko | |||||||
| Sec & Treasurer | 50.00 | 0.00 | X | 98034 | 0 | 16051 | X |
| Rosemary Didear | |||||||
| Vice President | 50.00 | 0.00 | X | 131354 | 0 | 21885 | X |
| Gregory Ott | |||||||
| President | 50.00 | 0.00 | X | 197827 | 0 | 19226 | X |
| Susan Ott | |||||||
| Assist Secrtry | 50.00 | 0.00 | 56536 | 0 | 25099 | X | |
| Alan Rothe | |||||||
| Exec Vice Pres | 50.00 | 0.00 | 114966 | 0 | 27285 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 640573 | TotalReportableCompFromOrg |
| Total Other Compensation | 117362 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Robert G Burt PC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1515 SW 5th Suite 600 | AddressLine1 |
| City | Portland | City |
| State | OR | State |
| ZIP Code | 972015449 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Legal | DescriptionOfServices |
| Compensation | 432125 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 47383 | FundraisingEvents |
| Related Organizations | 10714641 | RelatedOrganizations |
| All Other Contributions | 835217 | AllOtherContributions |
| Noncash Contributions | 8089524 | NoncashContributions |
| Total Contributions | 11597241 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| YEARBOOK & PROGRAM FEES | 611600 | 614035 | 614035 |
| TUITION | 611600 | 9801561 | 9801561 |
| MATERIALS | 611600 | 1091631 | 1091631 |
| BOARDING FEES | 611600 | 3930050 | 3930050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15437277 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 112883 | TotalRevenueColumn |
| Exclusion | $112,883 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 250294 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 250294 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 250294 | TotalRevenueColumn |
| Exclusion | $250,294 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 222531 | Securities |
| Other | 1700 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 208061 | Securities |
| Other | 4921 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 14470 | Securities |
| Other | -3221 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11249 | TotalRevenueColumn |
| Exclusion | $11,249 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrbtns Rprtd Fundraising Events | 47383 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 9838 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -9838 | TotalRevenueColumn |
| Exclusion | -$9,838 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 141119 | GrossSalesOfInventory |
| Cost Of Goods Sold | 70340 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 70779 | TotalRevenueColumn |
| Exclusion | $70,779 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FINANCE CHARGES | Description |
| Business Code | 525990 | BusinessCode |
| Total Revenue Column | 16303 | TotalRevenueColumn |
| Exclusion | $16,303 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 16303 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27486188 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15437277 | RelatedOrExemptFunctionIncome |
| Exclusion | $451,670 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1854291 | Total |
| Program Services | 1854291 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 640574 | Total |
| Program Services | 298309 | ProgramServices |
| Management And General | 342265 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6471982 | Total |
| Program Services | 6213103 | ProgramServices |
| Management And General | 258879 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 434720 | Total |
| Program Services | 434050 | ProgramServices |
| Management And General | 670 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 547772 | Total |
| Program Services | 525861 | ProgramServices |
| Management And General | 21911 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 440816 | Total |
| Program Services | 220408 | ProgramServices |
| Management And General | 220408 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34535 | Total |
| Program Services | 17267 | ProgramServices |
| Management And General | 17268 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1122373 | Total |
| Program Services | 1061490 | ProgramServices |
| Management And General | 60883 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 480176 | Total |
| Program Services | 480176 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68080 | Total |
| Program Services | 66169 | ProgramServices |
| Management And General | 1911 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82550 | Total |
| Program Services | 79248 | ProgramServices |
| Management And General | 3302 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 602 | Total |
| Program Services | 602 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2382689 | Total |
| Program Services | 2328410 | ProgramServices |
| Management And General | 54279 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17747 | Total |
| Program Services | 8873 | ProgramServices |
| Management And General | 8874 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 139118 | Total |
| Program Services | 133553 | ProgramServices |
| Management And General | 5565 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 600270 | Total |
| Program Services | 588265 | ProgramServices |
| Management And General | 12005 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223022 | Total |
| Program Services | 197382 | ProgramServices |
| Management And General | 25640 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Student Recruiting Reps | 118218 | 118218 | |
| Bank Charges | 158627 | 158627 | |
| Food Cost | 614806 | 590214 | 24592 |
| Educational Expense | 666642 | 666642 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279355 | Total |
| Program Services | 272141 | ProgramServices |
| Management And General | 7214 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17378965 | Total |
| Program Services | 16313299 | ProgramServices |
| Management And General | 1065666 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 743761 | BOY |
| EOY | 1062492 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8570517 | BOY |
| EOY | 6469572 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92760 | BOY |
| EOY | 216566 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77664 | BOY |
| EOY | 81596 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58685 | BOY |
| EOY | 64776 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 20514053 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 7206312 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1692850 | BOY |
| EOY | 13307741 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 860186 | BOY |
| EOY | 4877007 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 281226 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67661 | BOY |
| EOY | 308998 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12164084 | BOY |
| EOY | 26669974 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1619896 | BOY |
| EOY | 628310 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4846 | BOY |
| EOY | 5498486 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4354165 | BOY |
| EOY | 4239029 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5978907 | BOY |
| EOY | 10365825 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5396512 | BOY |
| EOY | 13831713 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 788665 | BOY |
| EOY | 756636 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1715800 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6185177 | BOY |
| EOY | 16304149 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12164084 | BOY |
| EOY | 26669974 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 10107223 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 11749 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAudited |
| Audit Committee | false | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Funds Held | 1 | NumberFundsHeld |
| Contrib To Funds And Other Accounts | 1711472 | ContribToFundsAndOtherAccounts |
| Aggregate Fund Value | 1715800 | AggregateFundValue |
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | true | DisclosedForCharitablePurposes |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | 1711472 | Contributions |
| Investment Earnings Or Losses | 30210 | InvestmentEarningsOrLosses |
| Other Expenditures | 21900 | OtherExpenditures |
| Administrative Expenses | 3982 | AdministrativeExpenses |
| End Of Year Balance | 1715800 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 18535430 | OtherCostOrOtherBasis |
| Depreciation | 5944901 | Depreciation |
| Book Value | 12590529 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1796582 | OtherCostOrOtherBasis |
| Depreciation | 1104707 | Depreciation |
| Book Value | 691875 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 182041 | OtherCostOrOtherBasis |
| Depreciation | 156704 | Depreciation |
| Book Value | 25337 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 13307741 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Interest rate swap agreements | $336,299 |
| ADVANCED TUITION | $3,902,730 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4239029 | TotalOfAmounts |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part V, Line 4 | Identifier |
| Return Reference | Part V, Line 4: Intended uses of the endowment fund. | ReturnReference |
| Explanation | UNTIL JUNE 30, 2012, ENDOWMENT FUNDS WERE SET ASIDE BY PHOCIS, INC. FOR SCHOLARSHIP GRANTS IN SUPPORT OF DELPHI SCHOOLS, INC. (ONE OF PHOCIS, INC.'S SUPPORTED ORGANIZATIONS). AT JUNE 30, 2012, IN CONJUNCTION WITH THE DSI-PHOCIS MERGER, ALL PHOCIS, INC., ENDOWMENT FUNDS AUTOMATICALLY, BY OPERATION OF OREGON LAW, BECAME DELPHI SCHOOLS, INC., ENDOWMENT FUNDS. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | Identifier |
| Explanation | 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). | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agreement Ref Fundraising | false | AgreementRefFundraising |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Bike-a-thon | NameOfEvent1 |
| Gross Receipts Event1 | 14019 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 14019 | CharitableContributionsEvent1 |
| Non Cash Prizes Event1 | 1259 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 451 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 203 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 60 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Duck Splash | NameOfEvent2 |
| Gross Receipts Event2 | 11631 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 11631 | CharitableContributionsEvent2 |
| Non Cash Prizes Event2 | 993 | NonCashPrizesEvent2 |
| Total Number Of Other Events | 2 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 17648 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 17648 | CharitableContribOtherEvents |
| Rent Facility Costs Other Events | 4650 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 744 | FoodAndBeverageOtherEvents |
| Gross Receipts Total | 43298 | GrossReceiptsTotal |
| Charitable Contributions Total | 43298 | CharitableContributionsTotal |
| Non Cash Prizes Total Events | 2252 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 5101 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 947 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 60 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 8360 | DirectExpenseSummaryEvents |
| Net Income Summary | -8360 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships to individuals | TypeOfGrant |
| Number Of Recipients | 289 | NumberOfRecipients |
| Amount Of Cash Grant | 87197 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 1767094 | AmountOfNonCashAssistance |
| Method Of Valuation | Cost | MethodOfValuation |
| Description Of Non Cash Assistance | Tuition reduction | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used | Identifier |
| Explanation | 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | false | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Bonus Filing OrgBonusFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|---|
| Rosemary Didear | |||||
| Vice President | 83609 | 43361 | 4384 | 21885 | 153239 |
| Gregory Ott | |||||
| President | 132330 | 60600 | 4897 | 19226 | 217053 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Sch J, Part I, Line 1b | Part I, Line 1b: Reason for not following policy regarding payment provisions for expenses | See Part 1 line 1A |
| Sch J, Part I, Line 1a | 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. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (6 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Melissa McPhail | |||
| Spouse of Director | 64291 | Employment | false |
| Joelle Rothe | |||
| Spouse of Officer\Directo | 77895 | Employment | false |
| Nowell Didear | |||
| Spouse of Officer\Directo | 52005 | Employment | false |
| April Denny Ott | |||
| Daughter-in-law ofOfficer | 40895 | Employment | false |
| Trevor Ott | |||
| Son of Officer\Director | 68401 | Employment | false |
| Julie Nosko | |||
| Spouse of Officer\Directo | 86619 | Employment | false |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Julie Nosko Business ManagerTrevor Ott TeacherApril Denny Ott MarketingNowell Didear CurriculumJoelle Rothe TeacherMelissa McPhail Director of Marketing | Explanation |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidential
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 422000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Property taxes and legal fees | 1 | 226956 | COST |
| X | Assets, net of debt | 1 | 7854014 | Cost |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 2 | NumberOf8283Received |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Delphi-Phocis Merger | PHOCIS, INC., AND DELPHI SCHOOLS, INC., BOTH OREGON NONPROFIT PUBLIC BENEFIT CORPORATIONS QUALIFIED AS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, BY ACTION OF THE RESPECTIVE BOARD OF DIRECTORS ON MAY 24, 2012, MERGED EFFECTIVE JUNE 30, 2012 ("DSI-PHOCIS MERGER"). THE DSI-PHOCIS MERGER WAS STRUCTURED AS A SO-CALLED "A REORGANIZATION" UNDER SECTION 368(A)(1)(A) OF THE INTERNAL REVENUE CODE OF 1986, AND WAS PURSUANT TO OREGON REVISED STATUTES 65.481 AND OREGON REVISED STATUTES 65.487. AS REFLECTED BY THE ATTACHED CERTIFIED ARTICLES OF MERGER, DELPHI SCHOOLS, INC., WAS THE SURVIVING CORPORATION OF THE DSI-PHOCIS MERGER, AND:(A) DELPHI SCHOOLS, INC.'S ARTICLES OF INCORPORATION AND BYLAWS AT THE TIME OF THE DSI-PHOCIS MERGER ON JUNE 30, 2012, SUBSEQUENTLY CONTINUED TO BE THE ARTICLES OF INCORPORATION AND BYLAWS FOR DELPHI SCHOOLS, INC., AS THE SURVIVING CORPORATION.(B) DELPHI SCHOOLS, INC.'S BOARD OF DIRECTORS AT THE TIME OF THE DSI-PHOCIS MERGER ON JUNE 30, 2012, SUBSEQUENTLY CONTINUED TO BE THE BOARD OF DIRECTORS FOR DELPHI SCHOOLS, INC., AS THE SURVIVING CORPORATION.(C) ALL PROPERTY, BOTH REAL AND PERSONAL, BELONGING TO PHOCIS, INC., ON JUNE 30, 2012, WAS, PURSUANT TO THE DSI-PHOCIS MERGER, AUTOMATICALLY TRANSFERRED TO, AND VESTED IN, DELPHI SCHOOLS, INC., EFFECTIVE JUNE 30, 2012, WITHOUT FURTHER ACT OR DEED.(D) DELPHI SCHOOLS, INC., RECEIVED, TOOK POSSESSION OF, AND IN ALL RESPECTS POSSESSED, PURSUANT TO THE DSI-PHOCIS MERGER, ALL OF THE PROPERTY INTERESTS, ASSETS, RIGHTS, PRIVILEGES, IMMUNITIES, AND FRANCHISES, WHETHER PUBLIC OR PRIVATE IN NATURE, BELONGING TO PHOCIS, INC., EFFECTIVE JUNE 30, 2012.(E) DELPHI SCHOOLS, INC., BECAME RESPONSIBLE FOR, PURSUANT TO THE DSI-PHOCIS MERGER, ALL LIABILITIES OF PHOCIS, INC., EFFECTIVE JUNE 30, 2012.IMMEDIATELY PRIOR TO THE DSI-PHOCIS MERGER, THE BALANCE SHEET OF PHOCIS, INC., AS MIGHT HAVE OTHERWISE BEEN REFLECTED BY PHOCIS, INC.'S 2012 FORM 990, PART X, COLUMN (B), WAS AS FOLLOWS (FOR THE PURPOSES OF PHOCIS, INC.'S 2012, FORM 990, ALL ASSETS AND LIABILITIES OF PHOCIS, INC., AT JUNE 30, 2012, ARE TREATED FOR FINANCIAL AND TAX PURPOSES AS HAVING BEEN CONTRIBUTED BY PHOCIS, INC., TO DELPHI SCHOOLS, INC. (SEE SCHEDULE N)(SEE BALANCE SHEET ATTACHMENT). | |
| 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. | Form 990, Part VI, Line 19 |
| 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 FOR THE FOLLOWING INDIVIDUALS: GREGORY OTT 2006 ROSEMARY DIDEAR 2006 JOHN NOSKO 2006 ALAN ROTHE 2006 SUSAN OTT 2006 | Form 990, Part VI, Line 15b |
| 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 INTERESTED PERSONS 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 12c |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Form 990 is reviewed by the corporation's management, legal counsel, and board of directors. | Form 990, Part VI, Line 11b |
| 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 2 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | EINEIN |
|---|---|---|---|---|---|---|---|---|---|---|
| Parnassus Educational Group | ||||||||||
| 20950 SW Rock Creek Rd | Sheridan | OR | 97378 | Inactive pending dissolution | OR | 501(c)3 | Other than PF | No | false | |
| Delphi Academy of Boston Inc | ||||||||||
| 564 Blue Hill Avenue | Milton | MA | 02816 | School | MA | 501(C)3 | Other than PF | No | false | 042699036 |
| PHOCIS INC | ||||||||||
| 20950 SW ROCK CREEK RD | SHERIDAN | OR | 97378 | Supporting organization | OR | 501(c)(3) | Type III - Functiona | No | false | 930908525 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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