Civic Intelligence

Phi Upsilon Omicron Educational Foundation Inc.

990 • Fiscal year 2023 • EIN 45-0314283

Aug 01, 2022 to Jul 31, 2023 • Filed on May 09, 2024

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

Down

$3,048,687

Down $62,162 (-2.0%) from 2022

Net Assets

Down

$3,048,687

Down $62,162 (-2.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses

Revenue

Down

$86,902

Down $63,676 (-42%) from 2022

Expenses

Up

$150,851

Up $7,018 (+4.9%) from 2022

Net Income

Down

-$63,949

Down $70,694 (-1048%) from 2022

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 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

2023

Assets$3,048,687
Liabilities$0
Net Assets$3,048,687
Open 2023 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 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

2023

Revenue$86,902
Expenses$150,851
Net Income-$63,949
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
May 9, 2024
Return Version
2022v5.0
Gross Receipts
$86,902
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$2,995,126$2,970,808▼ $24,318
Cash and Non-Interest-Bearing Accounts$115,723$77,879▼ $37,844
Total Assets$3,110,849$3,048,687▼ $62,162
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,367,854$2,352,928▼ $14,926
Net Assets Without Donor Restrictions$742,995$695,759▼ $47,236
Total Net Assets Fund Balance$3,110,849$3,048,687▼ $62,162
Total Liabilities and Net Assets / Fund Balance$3,110,849$3,048,687▼ $62,162

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,942,123$23,890▲ $59,227-$2,917,796
2021$3,429,001$34,477▼ $297,243-$2,942,123
2020$3,009,551$12,933▲ $557,181-$3,429,001
2019$2,990,596$19,636▲ $129,118-$3,009,551
2018$2,875,480$46,766▲ $175,866-$2,990,596
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Melissa MartinExecutive DirectorPT$67,000$67,000

Board Members and Trustees

NameTitle
Sonya MeyersDirector - Chair Elect
Ann PaulinsEducational Foundations Chair
Kyle RobersonNational President
Susan MillerNational President Elect
Corine CarrDirector
Sally FortenberryDirector
Chris RoofeCollegiate Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$29,462
Program Service Revenue
$0
Investment Income
$57,440
Other Revenue
$0
All Other Contributions
$23,890
Change in Net Assets
$-63,949

Audited Revenue Reconciliation

Revenue per Audited Statements
$86,902
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$86,902
Total Revenue per Form 990
$86,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$101,362
Other Expenses$49,489
Total Fundraising Expense$800
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$101,362--$101,362
Fees for Services Management$32,022$7,205$800$40,027
Fees for Services Accounting-$7,000-$7,000
Office Expenses$64$1,464-$1,528
Conferences and Meetings-$934-$934
Total Functional Expenses$133,448$16,603$800$150,851

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
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 35% controlled entity
No
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, Part VI, Section B, Line 11B

“Form 990 is reviewed and approved by 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, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section C, Line 18

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

Form 990, Part VI, Section C, 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
2024-05-09
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
Campbell Myers & Rutledge Pllc
Address
410 SOUTH BROADWAY, GLASGOW, KY 42141
Preparer
Lane Norris
Phone
2706512163
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt012933
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03429001
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0557181
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt033849
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02990596
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt019636
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03009551
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt095950
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0129118
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt033754
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02875480
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt046766
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02990596
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt073762
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0175866
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt086902
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalRevenuePerForm990Amt086902
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt086902
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1GRADUATE FELLOWSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2PROFESSIONAL AWARDS
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY 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 REQUIRED TO DISCLOSE AND SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE AND SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATION MAKES ITS FORM 990 AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, GUIDESTAR, AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0550600282
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HONOR SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 50970
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOWLING GREEN
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA MARTIN
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-09

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,048,687
Liabilities
$0
Net assets
$3,048,687
Revenue
$86,902
Expenses
$150,851
Net income
-$63,949
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