Civic Intelligence

Phi Upsilon Omicron Educational Foundation Inc.

990 • Fiscal year 2024 • EIN 45-0314283

Aug 01, 2023 to Jul 31, 2024 • Filed on May 02, 2025

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

18th percentile

0.00x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.00x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

9th percentile

-35%

Higher net margin than 9% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

52nd percentile

5.4%

Faster asset growth than 52% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

45%

Faster revenue growth than 82% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$3,212,987

Up $164,300 (+5.4%) from 2023

Net Assets

Up

$3,212,987

Up $164,300 (+5.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue18th percentileNet Margin9th percentile

Revenue

Up

$126,302

Up $39,400 (+45%) from 2023

Expenses

Up

$170,246

Up $19,395 (+13%) from 2023

Net Income

Up

-$43,944

Up $20,005 (+31%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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

2024

Assets$3,212,987
Liabilities$0
Net Assets$3,212,987
Open 2024 Filing

Operations Trend

Revenue Growth82nd 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

2024

Revenue$126,302
Expenses$170,246
Net Income-$43,944
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$126,302
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$2,970,808$3,116,658▲ $145,850
Cash and Non-Interest-Bearing Accounts$77,879$96,329▲ $18,450
Total Assets$3,048,687$3,212,987▲ $164,300
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,352,928$2,491,583▲ $138,655
Net Assets Without Donor Restrictions$695,759$721,404▲ $25,645
Total Net Assets Fund Balance$3,048,687$3,212,987▲ $164,300
Total Liabilities and Net Assets / Fund Balance$3,048,687$3,212,987▲ $164,300

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,917,796$54,171▲ $273,289-$3,060,955
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
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Melissa MartinExecutive DirectorPT$69,010$69,010

Board Members and Trustees

NameTitle
Susan TurgesonDirector and Chair Elect
Sonya MeyerEducational Foundation Chair
Susan MillerNational President
Ann PaulinsNational President-elect
Corine CarrDirector
Diana Watson-maileDirector
Sydney CoxRegion 3 Collegiate Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$61,257
Program Service Revenue
$0
Investment Income
$65,045
Other Revenue
$0
All Other Contributions
$47,109
Change in Net Assets
$-43,944

Audited Revenue Reconciliation

Revenue per Audited Statements
$126,302
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$126,302
Total Revenue per Form 990
$126,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$119,450
Other Expenses$50,796
Total Fundraising Expense$807
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$119,450--$119,450
Fees for Services Management$32,258$7,258$807$40,323
Fees for Services Accounting-$10,000-$10,000
Office Expenses$125$348-$473
Total Functional Expenses$151,833$17,606$807$170,246

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
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
2025-05-02
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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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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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03009551
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IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0126302
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0126302
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0106300
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt15250
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt27900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0UNDERGRADUATE SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1GRADUATE FELLOWSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2PROFESSIONAL AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt027
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt15
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt211
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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HONOR SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOWLING GREEN
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IRS990/SignificantChangeInd00
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IRS990/TaxExemptBondsInd00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI UPSILON OMICRON EDUCATIONAL

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,212,987
Liabilities
$0
Net assets
$3,212,987
Revenue
$126,302
Expenses
$170,246
Net income
-$43,944
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