Civic Intelligence

Phi Upsilon Omicron Educational Foundation Inc.

990 • Fiscal year 2015 • EIN 45-0314283

Aug 01, 2014 to Jul 31, 2015 • Filed on Dec 11, 2015

Organization ProfileWWW.PHIU.ORG
PO Box 50970Bowling Green, KY 42102

(270) 904-1340

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

88th percentile

37%

Higher net margin than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$48,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 34.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

56th percentile

2.4%

Faster asset growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

8th percentile

-37%

Faster revenue growth than 8% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$2,286,016

Up $52,639 (+2.4%) from 2014

Net Assets

Up

$2,286,016

Up $52,639 (+2.4%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin88th percentile

Revenue

Down

$140,497

Down $83,800 (-37%) from 2014

Expenses

Up

$87,858

Up $13,778 (+19%) from 2014

Net Income

Down

$52,639

Down $97,578 (-65%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,663,716Liabilities 2011: $0Net Assets 2011: $1,663,7162011Assets 2012: $1,668,175Liabilities 2012: $0Net Assets 2012: $1,668,1752012Assets 2013: $2,083,160Liabilities 2013: $0Net Assets 2013: $2,083,1602013Assets 2014: $2,233,377Liabilities 2014: $0Net Assets 2014: $2,233,3772014Assets 2015: $2,286,016Liabilities 2015: $0Net Assets 2015: $2,286,0162015Assets 2016: $2,493,344Liabilities 2016: $0Net Assets 2016: $2,493,3442016Assets 2017: $2,707,307Liabilities 2017: $0Net Assets 2017: $2,707,3072017Assets 2018: $2,919,346Liabilities 2018: $0Net Assets 2018: $2,919,3462018Assets 2019: $3,039,842Liabilities 2019: $0Net Assets 2019: $3,039,8422019Assets 2020: $3,056,477Liabilities 2020: $0Net Assets 2020: $3,056,4772020Assets 2021: $3,510,170Liabilities 2021: $0Net Assets 2021: $3,510,1702021Assets 2022: $3,110,849Liabilities 2022: $0Net Assets 2022: $3,110,8492022Assets 2023: $3,048,687Liabilities 2023: $0Net Assets 2023: $3,048,6872023Assets 2024: $3,212,987Liabilities 2024: $0Net Assets 2024: $3,212,9872024

Highlighted filing

2015

Assets$2,286,016
Liabilities$0
Net Assets$2,286,016
Open 2015 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $122,924Expenses 2011: $87,130Net Income 2011: $35,7942011Expenses 2012: $74,4632012Expenses 2013: $77,2952013Revenue 2014: $224,297Expenses 2014: $74,080Net Income 2014: $150,2172014Revenue 2015: $140,497Expenses 2015: $87,858Net Income 2015: $52,6392015Revenue 2016: $303,658Expenses 2016: $96,330Net Income 2016: $207,3282016Revenue 2017: $316,414Expenses 2017: $102,451Net Income 2017: $213,9632017Revenue 2018: $153,000Expenses 2018: $98,594Net Income 2018: $54,4062018Revenue 2019: $232,607Expenses 2019: $112,111Net Income 2019: $120,4962019Revenue 2020: $154,880Expenses 2020: $138,245Net Income 2020: $16,6352020Revenue 2021: $590,761Expenses 2021: $137,068Net Income 2021: $453,6932021Revenue 2022: $150,578Expenses 2022: $143,833Net Income 2022: $6,7452022Revenue 2023: $86,902Expenses 2023: $150,851Net Income 2023: -$63,9492023Revenue 2024: $126,302Expenses 2024: $170,246Net Income 2024: -$43,9442024

Highlighted filing

2015

Revenue$140,497
Expenses$87,858
Net Income$52,639
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Dec 11, 2015
Return Version
2014v5.0
Gross Receipts
$140,497
Mission and Program Overview

Mission

Phi upsilon omicron educational foundation, inc. Raises funds for and distributes, scholarships, fellowships, and awards to college and university students and alumni in family and consumer sciences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,075,791$2,141,191▲ $65,400
Cash and Non-Interest-Bearing Accounts$157,586$144,825▼ $12,761
Total Assets$2,233,377$2,286,016▲ $52,639
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,596,617$1,650,202▲ $53,585
Unrestricted Net Assets$636,760$635,814▼ $946
Total Net Assets Fund Balance$2,233,377$2,286,016▲ $52,639
Total Liabilities and Net Assets / Fund Balance$2,233,377$2,286,016▲ $52,639

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$2,221,312$26,352▲ $104,299-$2,279,874
2013$2,074,401$138,856▲ $72,079-$2,221,312
2012$1,665,543$367,877▲ $106,442-$2,074,401
2011$1,659,020$11,899▲ $52,372-$1,665,543
2010$1,614,243$39,711▲ $73,265-$1,659,020
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Melissa MartinExecutive DiPT$48,000$48,000
Susan RickardsDirectorPT$18,392$18,392

Board Members and Trustees

NameTitle
Susan ShockeyChair
Michelle ToewsPresident El
Linda MonaDirector
Vera RileyDirector
Kara YoungCollegiate R
Revenue and Support

Revenue Composition

Contributions and Grants
$36,198
Program Service Revenue
$0
Investment Income
$104,299
Other Revenue
$0
All Other Contributions
$27,203
Change in Net Assets
$52,639

Audited Revenue Reconciliation

Revenue per Audited Statements
$140,497
Total Revenue per Audited Statements
$140,497
Total Revenue per Form 990
$140,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$55,825
Other Expenses$32,033
Total Fundraising Expense$500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$55,825--$55,825
Fees for Services Management$20,000$4,500$500$25,000
Conferences and Meetings$2,701$675-$3,376
Fees for Services Accounting-$3,000-$3,000
Office Expenses$319$258-$577
Other Expenses-$80-$80
Total Functional Expenses$78,845$8,513$500$87,858

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$87,858
Total Expenses per Audited Statements$87,858
Total Expenses per Form 990$87,858
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 11B

“Form 990 is reviewed and approved the executive director and members of the executive board prior to filing. Additionally, the executive director and executive board evaluates the competency of the person(s) or firm hired to prepare the return and confirms that the return is filed timely. The executive director and executive board considers this an appropriate fiduciary process.”

Form 990, Page 6, Part VI, Line 12C

“Directors and officers are rquired to disclose and sign conflict of interest statements on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“The foundation makes its form 990 and governing documents available to the public on its website, guidestar, and upon request.”

Filing and Contact Details

Filer

Filer Name
Phi Upsilon Omicron Educational
EIN
45-0314283
Phone
2709041340
Address
PO BOX 50970, BOWLING GREEN, KY 42102

Signing Officer

Name
Melissa Martin
Title
Executive Director
Phone
2709041340
Signed
2015-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Martin
Formed
1970
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
200

Preparer

Firm
Hensley & Throneberry Cpas
Address
911 COLLEGE ST STE 203, BOWLING GREEN, KY 42101-2183
Preparer
Steven Throneberry
Phone
2709042545
Raw XML Appendix393 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PHI UPSILON OMICRON EDUCATIONAL FOUNDATION, INC. RAISES FUNDS FOR AND DISTRIBUTES, SCHOLARSHIPS, FELLOWSHIPS, AND AWARDS TO COLLEGE AND UNIVERSITY STUDENTS AND ALUMNI IN FAMILY AND CONSUMER SCIENCES.
IRS990/AllOtherContributionsAmt027203
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0MELISSA MARTIN
IRS990/BooksInCareOfDetail/PhoneNum02709041340
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 50970
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOWLING GREEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd042102
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0157586
IRS990/CashNonInterestBearingGrp/EOYAmt0144825
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0675
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02701
IRS990/ConferencesMeetingsGrp/TotalAmt03376
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt036198
IRS990/CYGrantsAndSimilarPaidAmt055825
IRS990/CYInvestmentIncomeAmt0104299
IRS990/CYOtherExpensesAmt032033
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt052639
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt087858
IRS990/CYTotalFundraisingExpenseAmt0500
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0140497
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SCHOLARSHIPS, FELLOWSHIPS, AND AWARDS GRANTED
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt078845
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03000
IRS990/FeesForServicesAccountingGrp/TotalAmt03000
IRS990/FeesForServicesManagementGrp/FundraisingAmt0500
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt04500
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt020000
IRS990/FeesForServicesManagementGrp/TotalAmt025000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt620.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt620.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN RICKARDS
IRS990/Form990PartVIISectionAGrp/PersonNm1LINDA MONA
IRS990/Form990PartVIISectionAGrp/PersonNm2SUSAN SHOCKEY
IRS990/Form990PartVIISectionAGrp/PersonNm3VERA RILEY
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHELLE TOEWS
IRS990/Form990PartVIISectionAGrp/PersonNm5KARA YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm6MELISSA MARTIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt018392
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt648000
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt5COLLEGIATE R
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt055825
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt055825
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt055825
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0140497
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0104299
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0104299
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02075791
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02141191
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PHI UPSILON OMICRON EDUCATIONAL FOUNDATION, INC. RAISES FUNDS FOR AND DISTRIBUTES, SCHOLARSHIPS, FELLOWSHIPS, AND AWARDS TO COLLEGE AND UNIVERSITY STUDENTS AND ALUMNI IN FAMILY AND CONSUMER SCIENCES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02233377
IRS990/NetAssetsOrFundBalancesEOYAmt02286016
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0258
IRS990/OfficeExpensesGrp/ProgramServicesAmt0319
IRS990/OfficeExpensesGrp/TotalAmt0577
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0INSURANCE AND LICENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt080
IRS990/OtherExpensesGrp/TotalAmt080
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MELISSA MARTIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0152218
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt048046
IRS990/PYInvestmentIncomeAmt072079
IRS990/PYOtherExpensesAmt026034
IRS990/PYRevenuesLessExpensesAmt0150217
IRS990/PYTotalExpensesAmt074080
IRS990/PYTotalRevenueAmt0224297
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt052639
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RelatedOrganizationsAmt08995
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt036198
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0152219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0385838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt026550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt049461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0650266
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0104299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt071977
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0106442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt052372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt073464
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0408554
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.61410
IRS990ScheduleA/PublicSupportPY170Pct00.64080
IRS990ScheduleA/PublicSupportTotal170Amt0650266
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt036198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0152219
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0385838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt026550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt049461
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0650266
IRS990ScheduleA/TotalSupportAmt01058820
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt016264
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02221312
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt026352
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02279874
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt055825
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0104299
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt015978
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02074401
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0138856
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02221312
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt048046
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt072079
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt014263
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01665543
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0367877
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02074401
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt051198
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0106442
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07773
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01659020
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt011899
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01665543
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt049975
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt052372
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt07949
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01614243
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt039711
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01659020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt060250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt073265
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt087858
IRS990ScheduleD/RevenueSubtotalAmt0140497
IRS990ScheduleD/TotalExpensesPerForm990Amt087858
IRS990ScheduleD/TotalRevenuePerForm990Amt0140497
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0140497
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt087858
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt045325
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt14850
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt25650
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0UNDERGRADUATE SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1GRADUATE FELLOWSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2PROFESSIONAL AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt063
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt211
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE BOARD PRIOR TO FILING. ADDITIONALLY, THE EXECUTIVE DIRECTOR AND EXECUTIVE BOARD EVALUATES THE COMPETENCY OF THE PERSON(S) OR FIRM HIRED TO PREPARE THE RETURN AND CONFIRMS THAT THE RETURN IS FILED TIMELY. THE EXECUTIVE DIRECTOR AND EXECUTIVE BOARD CONSIDERS THIS AN APPROPRIATE FIDUCIARY PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE RQUIRED TO DISCLOSE AND SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION MAKES ITS FORM 990 AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, GUIDESTAR, AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PHI UPSILON OMICRON INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0550600282
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HONOR SOCI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 50970
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOWLING GREEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd042102
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01596617
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01650202
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02233377
IRS990/TotalAssetsEOYAmt02286016
IRS990/TotalAssetsGrp/BOYAmt02233377
IRS990/TotalAssetsGrp/EOYAmt02286016
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036198
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0500
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08513
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078845
IRS990/TotalFunctionalExpensesGrp/TotalAmt087858
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02233377
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02286016
IRS990/TotalProgramServiceExpensesAmt078845
IRS990/TotalRevenueGrp/ExclusionAmt0104299
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140497
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02233377
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02286016
IRS990/TotReportableCompRltdOrgAmt066392
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0636760
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0635814
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 50970
IRS990/USAddress/CityNm0BOWLING GREEN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042102
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PHIU.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02709041340
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI UPSILON OMICRON EDUCATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PHIU
ReturnHeader/Filer/EIN0450314283
ReturnHeader/Filer/PhoneNum02709041340
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 50970
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454572379
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HENSLEY & THRONEBERRY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0911 COLLEGE ST STE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOWLING GREEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0421012183
ReturnHeader/PreparerPersonGrp/PhoneNum02709042545
ReturnHeader/PreparerPersonGrp/PreparationDt02015-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN THRONEBERRY
ReturnHeader/ReturnTs02015-12-15T13:38:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-08-01
ReturnHeader/TaxPeriodEndDt02015-07-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,286,016
Liabilities
$0
Net assets
$2,286,016
Revenue
$140,497
Expenses
$87,858
Net income
$52,639
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.21$0.00$3.21$0.13$0.17$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$0.09$0.15$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.15$0.14$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.51$0.00$3.51$0.59$0.14$0.45
2020Detailed filing. Detailed filing data is available for this year.$3.06$0.00$3.06$0.15$0.14$0.02
2019Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.04$0.23$0.11$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$0.15$0.10$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.32$0.10$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.30$0.10$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$0.14$0.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.22$0.07$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.00$2.08$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.00$1.67$0.07
2011Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$0.12$0.09$0.04