Scientology Critical Information Directory

• • Home
  • About
  • Practices and beliefs
  • Now and then
  • Library
  • Corporate Scientology
  • Critics
  • Scriptures
  • Various topics
• • Scientology glossary
  • A...B...C...D...E...F...
    G...H...I...J...K...L...
    M...N...O...P...Q...R...
    S...T...U...V...W...X...

• Search the library:

  Fuzzy-search a name in Kristi Wachter's database of names:

• All of them, those in power, and those who want the power, would pamper us, if we agreed to overlook their crookedness by wilfully restricting our activities.

  “Refus Global”, Paul-Émile Borduas

• Disclaimer: Dianetics and Scientology are trademarks of the Religious Technology Center (RTC.) These pages and their author are not connected with the Church of Scientology or RTC, or any other organization residing under their corporate umbrella.

This site is best viewed using a highly standards-compliant browser

Ability Academy Inc. (dba, Delphi Academy of San Diego): Form 990 filings

General information

Quickcard: Ability Academy Inc. (dba, Delphi Academy of San Diego)

Employer Identification Number (EIN):

33-0426677

Stated primary purpose ()

"Education."

Address (as of 2006):

7527 Cuvier Street
La Jolla, CA
92037
United States

Main web site:

www.delphisandiego.org

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2006	2005	2004	2002	2001	Comment
1a	Contributions to donor advised funds
1b	Direct public support		9,043	67,272	14,387	16,908	10,924
1c	Indirect public support
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		9,043	67,272	14,387	16,908	10,924
1e non-cash	Contributions, gifts, grants, and similar amounts received
2	Program services revenue including government fees and contracts		1,330,914	1,233,111	962,279	554,615	567,846
3	Membership dues and assessments
4	Interest on savings and temporary cash investments		182	608	1,342		4,874
5	Dividends and interest from securities					989
6a	Gross rents		166,441	183,569
6b	Less rental expenses		114,673	140,931
6c	Net rental income or (loss)		51,768	42,638
7	Other investment income
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets
8Bb	Less cost of goods sold
8d	Net gain or (loss) from sales of assets other than inventory
9a	Gross revenue from special events and activities				67,150	104,793	37,117
9b	Less direct expenses other than fundraising expenses				78,003	130,764	41,805
9c	Net income or (loss) from special events				-10,853	-25,971	-4,688
10a	Gross sales of inventory, less return and allowances
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory
11	Other revenue					7,582
990T-3	Net income from unrelated business activities
12	Total revenue		1,391,907	1,343,629	967,155	554,123	578,956
13	Program services expenses		1,334,333	1,171,303	926,467	567,930	458,890
14	Management and general expenses		62,959	42,377	41,859	98,157	136,863
15	Fundraising expenses			1,800
16	Payments to affiliates
17	Total expenses		1,397,292	1,215,480	968,326	666,087	595,753
18	Excess or (deficit) for the year		-5,385	128,149	-1,171	-111,964	-16,797
19	Net assets or fund balances at beginning of year		226,340	98,191	99,362	204,959	221,756
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year		220,955	226,340	98,191	92,995	204,959
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2006	2005	2004	2002	2001	Comment
	Tuition, materials		1,330,914	1,233,111	962,279	554,615	567,846
	Various					7,582
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2006	2005	2004	2002	2001	Comment
22 cash	Grants and allocations
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		109,400	101,350		52,893	63,320
25Ab	Compensation of former officers, directors, etc.		6,500
26A	Other salaries and wages		578,606	415,263	407,092	211,891	147,701
27A	Pension plan contributions
28A	Other employee benefits				9,107
29A	Payroll taxes		60,130	51,661	30,398		17,373
	Sum of salary-related expenses		754,636	568,274	446,597	264,784	228,394
90b	Number of employees		0	0	0	0	0
30A	Professional fundraising fees
31A	Accounting fees				11,700		600
32A	Legal fees				11,885		5,297
33A	Supplies		53,169	32,366	26,006	16,999	40,574
34A	Telephone		7,638	5,181	8,713
35A	Postage and shipping		15,791	25,708	19,355	40,773	6,513
36A	Occupancy		167,517	180,217	195,148	150,710	102,850
37A	Equipment rental and maintenance		8,514	8,530	8,380	17,109	9,572
38A	Printing and publications		5,684	1,768	7,063	11,962	2,236
39A	Travel		12,739	5,290	1,698	5,840	16,550
40A	Conferences, conventions, and meetings
41A	Interest					4,270	1,730
42A	Depreciation, depletion, etc.		20,928	16,604	6,946	7,648	6,962
43A	Other expenses not covered above		350,676	371,542	224,835	145,992	174,475
44A	Total functional expenses		1,397,292	1,215,480	968,326	666,087	595,753
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2006	2005	2004	2002	2001	Comment
	Activity fees						508
	Advertising		8,672	17,837	19,095	21,203	18,350
	After school care			84	425
	Alarm system		679	240
	Bank charges		2,317	1,590	396	366	536
	Bonus			300
	Books		6,996	8,559
	Building improvements		7,238	6,452
	Certificates				23
	Cleaning supplies		262	462	1,378	2,250
	Collection					52
	Computer		144	4,382			400
	Conferences			795	3,797
	Consulting						600
	Copier						7,563
	Credit card fees		22,264	663
	Deposit refund		5,988	779
	Donations		950	3,162
	Equipment		355	1,298
	Equipment rental		7,822				505
	Events		10,632	22,885	4,748	703	4,393
	Fees		119
	Field trips		43,216	19,479	9,053		6,363
	Fundraising cookbooks			1,800
	Gifts		1,070	8,332	3,024	2,547	1,998
	Insurance		16,243	19,457	28,365	16,686	21,028
	Interest				71
	Janitorial		171	149	453
	Landscaping			207
	Licenses and permits		30	435
	Licenses fees		98,617	115,726	90,185	68,193	55,666
	Local reserves						1,659
	Lunches				5,120		8,765
	Maintenance		5,210	11,898	16,494
	Marketing		35,614	21,653	9,433	8,930
	Meetings				31
	Memberships/dues		379	274			495
	Miscellaneous		1,616	4,633	183		118
	Office supplies						1,438
	Outside services				4,551
	Payroll processing				1,079
	Pest control						57
	Professional fees		25,041	34,160		4,572	8,012
	Program expense						760
	Promotion		17,207	29,550	7,102		6,274
	Reimbursed expenses		5,345	5,581
	Repairs and maintenance		1,419	9,599
	Security				315	350	240
	Special projects				4,291
	Staff amenities				2,120	2,379
	Staff training		798	3,728	2,743
	Taxes			10	317	436	452
	Teacher training		17,607	2,440
	Telephone					8,747	7,699
	Training					1,787	13,106
	Tutoring		114	5,106	3,375
	Uniforms		5,448	3,446	3,501	815	1,609
	Utilities					5,414	4,292
	Vehicle		1,063			562
	Web hosting		30	60	95
	Yearbook expense			4,331	3,072		1,589
Grants and allocations [From Part II/Line 22 of 990 filings]
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description		2006	2005	2004	2002	2001	Comment
45B	Cash – non-interest-bearing		105,285	66,667	55,290	-15,570	50,970
46B	Savings and temporary cash investments
47Ba	Accounts receivable
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable			485	485	1,329
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts			485	485	1,329
52B	Inventories for sale or use
53B	Prepaid expenses and deferred charges		800	800	800	800	800
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other					101,422	101,422
57Ba	Land, buildings, and equipment: basis		138,657	138,657	85,129	68,168	70,731
57Bb	Less: accumulated depreciation		86,923	67,937	51,713	38,372	31,273
57Bc	Land, buildings, and equipment net of accumulated depreciation		51,734	70,720	33,416	29,796	39,458
58B	Other assets		466,314	332,869	43,813	16,386	16,026
59B	Total assets		624,133	471,541	133,804	134,163	208,676
60B	Accounts payable and accrued expenses					374	3,717
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees		18,900
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable					12,555
65B	Other liabilities		384,278	245,201	35,613	28,239
66B	Total liabilities		403,178	245,201	35,613	41,168	3,717
67B	Unrestricted		220,955	226,340	98,191	92,995	204,959
68B	Temporarily restricted
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds
73B	Total net assets or fund balances		220,955	226,340	98,191	92,995	204,959
Statement of program service accomplishments [From Part III of 990 filings]
			2006	2005	2004	2002	2001	Comment
Operation of educational institution
Detailed statements
Grants
Expenses			1,334,333	1,171,303	926,467	567,930	458,890
Total expenses			1,334,333	1,171,303	926,467	567,930	458,890

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2008	2006	2005	2004	2002	2001	2000	1999	1998
Kenneth Cohen	Director	Director		0	0	0	0	0
Chris Gerson	Director	President					52,893	38,850
	Other	Former director		6,500
Jonathan Gerson	Director	Director					0	0
	Director	President		0	0	0
Erin Glenski	Director	Director		48,000	44,700	0
Nancy Harte	Director	Chief financial officer			0	0
Jean Hienz	Director	Director		0	0	0	0	0
Carlynn McCormick	Other	Correspondant	✔
Siofra Nugent	Director	Chief executive officer		61,400	56,650	0
Stacy Ruiz	Director	Secretary, treasurer					0	24,470
Kenneth S. Cohen CPA, Inc.	Contractor	Tax return preparer		✔	✔	✔	✔	✔	✔	✔	✔

Notes