Civic Intelligence

Phi Upsilon Omicron Educational Foundation Inc.

990 • Fiscal year 2018 • EIN 45-0314283

Aug 01, 2017 to Jul 31, 2018 • Filed on Feb 25, 2019

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

(270) 904-1340

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$2,919,346

Flat from 2018

Net Assets

Flat

$2,919,346

Flat from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses

Revenue

Flat

$153,000

Flat from 2018

Expenses

Flat

$98,594

Flat from 2018

Net Income

Flat

$54,406

Flat from 2018

Historical Trend

Balance Sheet Trend

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 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

2018

Assets$2,919,346
Liabilities$0
Net Assets$2,919,346
Open 2018 Filing

Operations Trend

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 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

2018

Revenue$153,000
Expenses$98,594
Net Income$54,406
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Feb 25, 2019
Return Version
2017v2.3
Gross Receipts
$153,000
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

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$2,597,373$2,809,753▲ $212,380
Cash and Non-Interest-Bearing Accounts$109,934$109,593▼ $341
Total Assets$2,707,307$2,919,346▲ $212,039
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,063,677$2,228,659▲ $164,982
Unrestricted Net Assets$643,630$690,687▲ $47,057
Total Net Assets Fund Balance$2,707,307$2,919,346▲ $212,039
Total Liabilities and Net Assets / Fund Balance$2,707,307$2,919,346▲ $212,039

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,690,683$18,755▲ $265,873-$2,875,480
2016$2,482,816$15,710▲ $291,202-$2,690,683
2015$2,278,394$12,606▲ $280,747-$2,482,816
2014$2,221,312$26,352▲ $104,299-$2,278,394
2013$2,074,401$138,856▲ $72,079-$2,221,312
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Melissa MartinExecutive DiPT$60,610$60,610

Board Members and Trustees

NameTitle
Cindy JonesChair
Robin BoxPresident
Jenifer ReaderPresident-el
Kathleen LodlDirector
Lynette OlsonDirector
Susan MillerDirector
Jessica AskinsCollege Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$30,614
Program Service Revenue
$0
Investment Income
$122,386
Other Revenue
$0
All Other Contributions
$23,357
Change in Net Assets
$54,406

Audited Revenue Reconciliation

Revenue per Audited Statements
$153,000
Total Revenue per Audited Statements
$153,000
Total Revenue per Form 990
$153,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$68,089
Other Expenses$30,505
Total Fundraising Expense$500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$68,089--$68,089
Fees for Services Management$20,000$4,500$500$25,000
Fees for Services Accounting-$3,325-$3,325
Conferences and Meetings$1,342$530-$1,872
Office Expenses$218$55-$273
Insurance-$35-$35
Total Functional Expenses$89,649$8,445$500$98,594

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$98,594
Total Expenses per Audited Statements$98,594
Total Expenses per Form 990$98,594
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
2019-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Martin
Formed
1970
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
200

Preparer

Firm
Hensley & Throneberry Cpas
Address
324 EAST 10TH AVENUE, BOWLING GREEN, KY 42101-2110
Preparer
Steven Throneberry
Phone
2709042545
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 1

“The board of directors approved a motion to change the foundation's accounting basis from modified cash basis to generally accepted accounting principles, which is an accrual basis of accounting.”

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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/ExplanationTxt3THE BOARD OF DIRECTORS APPROVED A MOTION TO CHANGE THE FOUNDATION'S ACCOUNTING BASIS FROM MODIFIED CASH BASIS TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH IS AN ACCRUAL BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,919,346
Liabilities
$0
Net assets
$2,919,346
Revenue
$153,000
Expenses
$98,594
Net income
$54,406
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
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