2013-05-14T12:09:19-07:00 2012-12-31 Lauka Associates PC 3511 SE Milwaukie Ave Portland OR 97202 990 2012-01-01 930630376 Delphi Schools Inc DELP 5038433521 20950 SW Rock Creek Rd Sheridan OR 97378 Gregory Ott 2013-05-09 true Teresa L McGuire P00246434 5032332177 2012 2016-02-24 21:20:13Z Gregory Ott 20950 SW Rock Creek Rd Sheridan OR 97378 27779348 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 4 314 37 0 1769239 11597241 14180134 15437277 71792 124132 151114 327538 16172279 27486188 1591143 1854291 0 7178018 8095048 0 0 7307234 7429626 16076395 17378965 95884 10107223 12164084 26669974 5978907 10365825 6185177 16304149 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 16313299 1854291 15437277 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"). 16313299 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 false false false false false false false false false false true true false false false false true false false false false true 63 0 true 314 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 Shon Holyfield 1.00 0.00 X 0 0 0 Steve Anderson 1.00 0.00 X 0 0 0 Cheryl R Berman 1.00 0.00 X 0 0 0 Dave Hendry 1.00 0.00 X 0 0 0 Thomas Wright 1.00 0.00 X 0 0 0 Arwen Dayton 1.00 0.00 X 0 0 0 Marsha Worlock 50.00 0.00 X 41856 0 7816 John Nosko 50.00 0.00 X X 98034 0 16051 Rosemary Didear 50.00 0.00 X X 131354 0 21885 Gregory Ott 50.00 0.00 X X 197827 0 19226 Susan Ott 50.00 0.00 X 56536 0 25099 Alan Rothe 50.00 0.00 X 114966 0 27285 640573 117362 3 false true false Robert G Burt PC 1515 SW 5th Suite 600 Portland OR 972015449 Legal 432125 1 47383 10714641 835217 8089524 11597241 YEARBOOK & PROGRAM FEES 611600 614035 614035 TUITION 611600 9801561 9801561 MATERIALS 611600 1091631 1091631 BOARDING FEES 611600 3930050 3930050 15437277 112883 112883 0 0 250294 250294 250294 250294 222531 1700 208061 4921 14470 -3221 11249 11249 47383 9838 -9838 -9838 0 141119 70340 70779 70779 FINANCE CHARGES 525990 16303 16303 16303 27486188 15437277 451670 0 1854291 1854291 0 0 640574 298309 342265 0 6471982 6213103 258879 0 434720 434050 670 547772 525861 21911 0 440816 220408 220408 34535 17267 17268 0 0 0 1122373 1061490 60883 480176 480176 68080 66169 1911 82550 79248 3302 602 602 2382689 2328410 54279 17747 8873 8874 0 0 139118 133553 5565 0 600270 588265 12005 223022 197382 25640 Student Recruiting Reps 118218 118218 Bank Charges 158627 158627 Food Cost 614806 590214 24592 Educational Expense 666642 666642 279355 272141 7214 17378965 16313299 1065666 0 743761 1062492 8570517 6469572 0 92760 216566 0 0 0 77664 81596 58685 64776 20514053 7206312 1692850 13307741 860186 4877007 0 0 281226 67661 308998 12164084 26669974 1619896 628310 4846 5498486 4354165 4239029 5978907 10365825 X 5396512 13831713 788665 756636 1715800 6185177 16304149 12164084 26669974 10107223 11749 X true X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1711472 1715800 false true 1711472 30210 21900 3982 1715800 1.00000 false false false 18535430 5944901 12590529 1796582 1104707 691875 182041 156704 25337 13307741 Interest rate swap agreements 336299 ADVANCED TUITION 3902730 4239029 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. 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. 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). false Bike-a-thon 14019 14019 1259 451 203 60 Duck Splash 11631 11631 993 2 17648 17648 4650 744 43298 43298 2252 5101 947 60 8360 -8360 true 0 0 Scholarships to individuals 289 87197 1767094 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 Rosemary Didear 83609 43361 4384 21885 153239 Gregory Ott 132330 60600 4897 19226 217053 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. 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 Julie Nosko Business ManagerTrevor Ott TeacherApril Denny Ott MarketingNowell Didear CurriculumJoelle Rothe TeacherMelissa McPhail Director of Marketing X 2 422000 FMV X Property taxes and legal fees 1 226956 COST X Assets, net of debt 1 7854014 Cost 2 false true false 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 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 15b 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 12c 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 11b 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 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et See Schedule L Part IV 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 042699036 School MA 501(C)3 Other than PF No false PHOCIS INC 20950 SW ROCK CREEK RD SHERIDAN OR 97378 930908525 Supporting organization OR 501(c)(3) Type III - Functiona No false false false true true true false false false false true false false false false false true true true false