Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
The Psi Upsilon Foundation Inc
990 • Fiscal year 2014 • EIN 05-6013135
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.07x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 26.9% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Up$1,979,719
Up $270,988 (+16%) from 2013
Net Assets
Up$1,848,790
Up $256,362 (+16%) from 2013
Liabilities
Up$130,929
Up $14,626 (+13%) from 2013
Revenue And Expenses
Revenue
Up$552,700
Up $113,341 (+26%) from 2013
Expenses
Up$419,104
Up $21,214 (+5.3%) from 2013
Net Income
Up$133,596
Up $92,127 (+222%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Nov 6, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $552,700
Mission and Program Overview
Mission
The psi upsilon foundation provides value based leadership development opportunities, character-building experiences and personal development through experiential learning, educational programs and participation in self-governance. The foundation provides merit and need based scholarships to members who have demonstrated a commitment to moral, intellectual, and social excellence.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,069,958 | $1,357,521 | ▲ $287,563 |
| Pledges and Grants Receivable | $364,301 | $402,847 | ▲ $38,546 |
| Land, Buildings, and Equipment, Net | $200,566 | $192,832 | ▼ $7,734 |
| Cash and Non-Interest-Bearing Accounts | $12,328 | $17,716 | ▲ $5,388 |
| Prepaid Expenses and Deferred Charges | $2,661 | $5,661 | ▲ $3,000 |
| Accounts Receivable | $58,917 | $3,142 | ▼ $55,775 |
| Total Assets | $1,708,731 | $1,979,719 | ▲ $270,988 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $82,303 | $94,775 | ▲ $12,472 |
| Other Liabilities | $34,000 | $36,154 | ▲ $2,154 |
| Total Liabilities | $116,303 | $130,929 | ▲ $14,626 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $937,575 | $1,304,724 | ▲ $367,149 |
| Unrestricted Net Assets | $489,872 | $447,656 | ▼ $42,216 |
| Temporarily Rstr Net Assets | $164,981 | $96,410 | ▼ $68,571 |
| Total Net Assets Fund Balance | $1,592,428 | $1,848,790 | ▲ $256,362 |
| Total Liabilities and Net Assets / Fund Balance | $1,708,731 | $1,979,719 | ▲ $270,988 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $102,535 | $158,264 | $260,799 |
| Land | $86,933 | - | $86,933 |
| Equipment | $520 | $44,522 | $45,042 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $936,745 | $277,806 | ▲ $96,327 | - | $1,304,724 |
| 2012 | $716,844 | $169,933 | ▲ $50,718 | - | $936,745 |
| 2011 | $443,533 | $258,160 | ▲ $17,651 | - | $716,844 |
| 2010 | $69,611 | $353,362 | ▲ $23,860 | - | $443,533 |
| 2009 | $30,610 | $36,106 | ▲ $4,821 | - | $69,557 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Williams | President an | PT | $122,352 | $26,138 | $148,490 |
Board Members and Trustees
| Name | Title |
|---|---|
| Samuel Tinaglia | Chairman |
| J Martin Brayboy | Vice Chairma |
| Alexander Senchak | Director |
| Jessica Frame | Director |
| Patrick J Gilrane | Director |
| Timothy D Zepp | Secretary |
| Robert Peterson Jr | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $488,852
- Program Service Revenue
- $0
- Investment Income
- $38,813
- Other Revenue
- $25,035
- All Other Contributions
- $488,852
- Change in Net Assets
- $133,596
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $552,700
- Revenue Not Reported on Form 990
- $122,766
- Total Revenue per Audited Statements
- $675,466
- Total Revenue per Form 990
- $552,700
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $189,866 |
| Other Expenses | $165,258 |
| Total Fundraising Expense | $136,379 |
| Grants and Similar Amounts Paid | $63,980 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $57,305 | $28,653 | $57,305 | $143,263 |
| Grants to Domestic Individuals | $36,485 | - | - | $36,485 |
| Office Expenses | $11,672 | $4,794 | $14,570 | $31,036 |
| Grants to Domestic Orgs | $27,495 | - | - | $27,495 |
| Other Salaries and Wages | $9,014 | $4,508 | $9,014 | $22,536 |
| Occupancy | $7,283 | $5,462 | $5,462 | $18,207 |
| Travel | $8,065 | $2,688 | $2,688 | $13,441 |
| Fees for Services Other | $3,858 | $343 | $7,515 | $11,716 |
| Fees for Services Legal | $5,781 | $2,312 | $3,468 | $11,561 |
| Payroll Taxes | $4,219 | $2,109 | $4,219 | $10,547 |
| Other Employee Benefits | $3,306 | $1,658 | $3,306 | $8,270 |
| Fees for Services Accounting | $2,788 | $5,412 | - | $8,200 |
| All Other Expenses | $3,586 | $2,385 | $1,962 | $7,933 |
| Depreciation Depletion | $3,094 | $2,321 | $2,321 | $7,736 |
| Insurance | $3,034 | $2,306 | $2,347 | $7,687 |
| Other Expenses | $3,648 | $1,459 | $7,022 | $7,022 |
| Pension Plan Contributions | $2,100 | $1,050 | $2,100 | $5,250 |
| Conferences and Meetings | $948 | $379 | $569 | $1,896 |
| Total Functional Expenses | $214,886 | $67,839 | $136,379 | $419,104 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $419,104 |
| Total Expenses per Audited Statements | $419,104 |
| Total Expenses per Form 990 | $419,104 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 35-2074015 | - | - | Educational Programs | $27,495 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Scholarships Payable | $36,154 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“Members include delegates to the convention, executive council voting members, alumni advisory board members,chapter alumni presidents and the foundation's board of directors.”
Form 990, Page 6, Part VI, Line 7A
“Members are defined in question vi line 6 above, and are elected annually.”
Form 990, Page 6, Part VI, Line 11B
“Psi upsilon foundation, inc.'s form 990 and all related schedules, statements and attachments are reviewed by the president, the audit committee and board of directors prior to finalizing and filing these tax returns with the internal revenue service.”
Form 990, Page 6, Part VI, Line 12C
“Psi upsilon foundation, inc.'s annually requests each officer and member of the board of directors to complete a conflict of interest policy questionnaire. The policy includes statements regarding other employment, being related to anyone on the board and other situations that may create an appearance of a potential independence issue. The identification, evaluation and resolution of those issues are discussed with the appropriate level of management or members of the board of directors.”
Form 990, Page 6, Part VI, Line 15A
“Psi upsilon foundation, inc.'s board of directors determine and set the president's compensation rates, which are based on periodic thorough reviews of all related issues, salary surveys, consultation with independent persons, review of comparable data and deliberation.”
Form 990, Page 6, Part VI, Line 17
“Massachusetts, michigan, minnesota, mississippi, new hampshire, new jersey, new mexico, new york, north carolina, oklahoma, oregon, pennsylvania, rhode island, tennessee, utah, virginia, west virginia, wisconsin”
Form 990, Page 6, Part VI, Line 19
“The foundation makes governing documents, conflict of interest policy and financial statements, as applicable, available to the public by appointment with the president and ceo. The foundation's information is also available via the internet.”
Filing and Contact Details
Filer
- EIN
- 05-6013135
- Phone
- 3175711833
Signing Officer
- Name
- Mark a Williams
- Title
- President and CEO
- Phone
- 3175711833
- Signed
- 2014-11-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mark Williams
- Formed
- 1958
- Legal Domicile
- In
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 2
- Volunteers
- 17
Preparer
- Preparer
- John S Leemhuis
- Phone
- 3174524700
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The psi upsilon foundation provides value based leadership development opportunities, character-building experiences and personal development through experiential learning, educational programs and participation in self-governance. The foundation provides merit and need based scholarships to members who have demonstrated a commitment to moral, intellectual, and social excellence.”
Financial Statement Notes
Schedule D, Page 3, Part X
“In consideration of asc 740-10-25 accounting for uncertainties in income taxes, management believes that the foundation has not taken any uncertain tax positions that should be recognized in the accompanying financial statements. The foundation's exempt organization tax returns for the years ended june 30, 2013, 2012 and 2011 are subject to examination by the internal revenue service.”
Schedule D, Page 4, Part XIII
“Part v, line 4 - intended uses of endowment fund endowment funds are to be restricted to payment of scholarships and to provide educational and leadership development opportunities for psi upsilon fraternity members as established by the board of directors of psi upsilon foundation, inc. And psi upsilon fraternity.”
Raw XML AppendixShowing 400 of 581 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | EDUCATIONAL PROGRAMMING PROVIDED BY THE FOUNDATION TO UNDERGRADUATE MEMBERS OF PSI UPSILON FRATERNITY. PROGRAMMING WAS MADE AVAILABLE TO ALL CONVENTION DELEGATES AT THE ANNUAL LEADERSHIP INSTITUTE WHICH FEATURED SESSIONS OF LEADERSHIP SKILLS, AND ORGANIZATIONAL MANAGEMENT. PROFESSIONAL STAFF MAKE ON CAMPUS VISITS AND ARE AVAILABLE FOR CONSULTATION VIA TELEPHONE OR E-MAIL THROUGHOUT THE YEAR. |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38813 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1069958 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1357521 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 367156 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 200566 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 192832 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 559988 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PSI UPSILON FOUNDATION PROVIDES VALUE BASED LEADERSHIP DEVELOPMENT OPPORTUNITIES, CHARACTER-BUILDING EXPERIENCES AND PERSONAL DEVELOPMENT THROUGH EXPERIENTIAL LEARNING, EDUCATIONAL PROGRAMS AND PARTICIPATION IN SELF-GOVERNANCE. THE FOUNDATION PROVIDES MERIT AND NEED BASED SCHOLARSHIPS TO MEMBERS WHO HAVE DEMONSTRATED A COMMITMENT TO MORAL, INTELLECTUAL, AND SOCIAL EXCELLENCE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1592428 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1848790 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25000 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 25000 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 122766 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 5462 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5462 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 7283 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18207 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 14570 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4794 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11672 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 31036 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 3306 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1658 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3306 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8270 |
| IRS990/OtherExpensesGrp/Desc | 0 | NEWSLETTER |
| IRS990/OtherExpensesGrp/Desc | 1 | ALUMNI RELATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | STATE REGISTRATION FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | MAJOR GIFTS EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 3257 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 7065 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 2189 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 7022 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1459 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14140 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7065 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3648 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 17397 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14130 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7296 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7022 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 34000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 36154 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 35 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 35 |
| IRS990/OtherRevenueTotalAmt | 0 | 35 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 9014 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 4508 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 9014 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 22536 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 4219 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2109 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4219 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10547 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 2100 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1050 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2100 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5250 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 937575 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 1304724 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 364301 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 402847 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2661 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5661 |
| IRS990/PrincipalOfficerNm | 0 | MARK WILLIAMS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GRANTS TO PSI UPSILON FRATERNITY TO SUPPORT ITS EDUCATIONAL PROGRAMS AT THE CHAPTER LEVEL. EVERY CHAPTER OF PSI UPSILON FRATERNITY RECEIVED AT LEAST ONE VISIT FROM A PROFESSIONAL STAFF MEMBER. EACH VISIT INCLUDED INSTRUCTION ON CIVIC RESPONSIBILITY, MANAGEMENT OF HUMAN RESOURCES, COMMUNITY SERVICE, FINANCIAL AND RISK MANAGEMENT, EFFECTIVE COMMUNICATION, AND ELIMINATION OF DRUG AND ALCOHOL ABUSE. THE CHAPTER PRESIDENT FROM EACH ACTIVE CHAPTER OF PSI UPSILON FRATERNITY WAS INVITED TO A WEEKEND PROGRAM (THE PSI UPSILON ARCHON'S ACADEMY) TO LEARN ADDITIONAL SKILLS IN LEADERSHIP, DELEGATION, CONFLICT RESOLUTION, PARLIAMENTARY PROCEDURE, TIME MANAGEMENT, RISK MANAGEMENT, AND CONSENSUS BUILDING. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 27495 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 27495 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | EIGHTEEN BROTHERS ON THIRTEEN CAMPUSES WERE RECIPIENTS OF SCHOLARSHIP GRANTS AND SIX BROTHERS AT THE DARTMOUTH COLLEGE CHAPTER RECEIVED TEXT BOOK GRANTS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 36485 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 36485 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 383505 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 67906 |
| IRS990/PYInvestmentIncomeAmt | 0 | 26104 |
| IRS990/PYOtherExpensesAmt | 0 | 132794 |
| IRS990/PYOtherRevenueAmt | 0 | 29750 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 41469 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 197190 |
| IRS990/PYTotalExpensesAmt | 0 | 397890 |
| IRS990/PYTotalRevenueAmt | 0 | 439359 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 133596 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 25000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 488852 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 383505 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 458465 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 538658 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 284156 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2153636 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 38813 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 47970 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 44700 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44281 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 37468 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 213232 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 25035 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.90990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.81510 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2153636 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 488852 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 383505 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 458465 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 538658 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 284156 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2153636 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2366868 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 936745 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 277806 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1304724 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 6154 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 96327 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 716844 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 169933 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 936745 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 750 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 50718 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 443533 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 258160 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 716844 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2500 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 17651 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 69611 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 353362 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 443533 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 3300 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 23860 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 30610 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 36106 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 69557 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 1980 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 4821 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 520 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 44522 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 45042 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 419104 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 86933 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 86933 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 102535 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 158264 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 260799 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 122766 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 36154 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SCHOLARSHIPS PAYABLE |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 122766 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 552700 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IN CONSIDERATION OF ASC 740-10-25 ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, MANAGEMENT BELIEVES THAT THE FOUNDATION HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION'S EXEMPT ORGANIZATION TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2013, 2012 AND 2011 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUND ENDOWMENT FUNDS ARE TO BE RESTRICTED TO PAYMENT OF SCHOLARSHIPS AND TO PROVIDE EDUCATIONAL AND LEADERSHIP DEVELOPMENT OPPORTUNITIES FOR PSI UPSILON FRATERNITY MEMBERS AS ESTABLISHED BY THE BOARD OF DIRECTORS OF PSI UPSILON FOUNDATION, INC. AND PSI UPSILON FRATERNITY. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 189988 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 419104 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 36154 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 552700 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 675466 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 419104 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 36485 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 24 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 27495 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | EDUCATIONAL PROGRAMS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 0 | PSI UPSILON FRATERNITY |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 352074015 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 0 | 3003 EAST 96TH STREET |
| IRS990ScheduleI/RecipientTable/USAddress/City | 0 | INDIANAPOLIS |
| IRS990ScheduleI/RecipientTable/USAddress/State | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 0 | 46240 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | A COMMITTEE OF FIVE MEMBERS REVIEWS SCHOLARSHIP APPLICATIONS, WHICH INCLUDE OFFICIAL TRANSCRIPTS AND THREE LETTERS OF RECOMMENDATION. THE COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS AS TO THE RECIPIENTS AND AMOUNTS OF THE AWARDS. THE BOARD REVIEWS THE RECOMMENDATIONS AND APPROVES THE REPORT IF APPROPRIATE. RECIPIENTS MUST VERIFY IN WRITING THAT THEIR GRANTS WERE USED FOR TUITION AND OTHER EXCLUSIVELY EDUCATION EXPENSES. FOR TEXTBOOK GRANTS, THE STAFF REVIEWS BOOKSTORE RECEIPTS TO ENSURE THE FUNDS WERE USED FOR EXCLUSIVELY EDUCATIONAL PURPOSES. FOR GRANTS TO PSI UPSILON FRATERNITY, A SUMMARY AND ACCOUNTING OF EXPENSES FOR EACH GRANT IS RECEIVED AND REVIEWED BY THE FOUNDATION BOARD. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,979,719
- Liabilities
- $130,929
- Net assets
- $1,848,790
- Revenue
- $552,700
- Expenses
- $419,104
- Net income
- $133,596