Delphian School

What it reported doing in 2024

Delphi schools inc is a 501(c)(3) non-profit that has two primary activities in fulfilling its educational mission: the delphian school, a premier day and boarding school, and heron books, a developer and publisher of cutting-edge prek-12 curriculum. Both are located on a spacious and beautiful campus in the willamette valley of Oregon, the heartland of the pacific northwest. Delphian school services students of all ages within a prek-12 day and boarding program. As the founding school of a network of schools using the delphi program, delphian provides a model example of how the delphi program can be applied and the high standards that are achievable with this new, cutting-edge approach to education. Delphian has been preparing students for life and higher education through its rigorous school-year and summer programs for over 40 years. With an international student body, a 700-acre campus and a 24-7 learning environment it's a uniquely challenging and rewarding place for a young person to establish career goals and tackle them head-on. Delphian is known for two things: a) cultivating capable graduates who are prepared for whatever is next and b) assisting visiting educators and school leaders who seek to modernize their approach to education. Heron books provides a full spectrum of curriculum services and materials, including books, courses and educational resources for individuals, home-schoolers, and private schools. Heron's largest service is a personalized, integrated and full prek-12 curriculum package called the delphi program, used by a growing number of schools across the country. The delphi program has received national and international attention since its emergence on the educational scene in 1976 as the first personalized, ability-based program to achieve high standards while supporting students of all ages and educational backgrounds. Heron books is also known for providing unique study materials that specifically train students of all ages to study effectively and learn independently.

Financial Efficiency

• Mission deployment rate: 94.2%; rating input score 94
• Program expense ratio: 95.4%; rating input score 95
• Fundraising efficiency: $6.5 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Pass
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: 1 of 8 controls in place; rating input score 12
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Fail
  • Conducts field audits: Fail
  • May suspend future funding: Fail
  • Requires financial reports: Fail
  • Conducts site visits: Fail
  • Requires grant agreements: Fail
  • May require repayment: Fail
• Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 85.7%; rating input score 86; 19th percentile among comparable filings
• Governance controls: 8 of 8 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: NotApplicable
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 5%; rating input score 54; 54th percentile among comparable filings
• Total-asset coverage ratio: 5; rating input score 85; 85th percentile among comparable filings
• Liabilities to assets ratio: 0.05; rating input score 83; 83rd percentile among comparable filings
• Officer compensation ratio: 3%; rating input score 68; 68th percentile among comparable filings

Growth

• Program expense growth: -0.4% per year; rating input score 0; 10th percentile among comparable filings
• Revenue growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings
• Asset growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings