Civic Intelligence

Phi Upsilon Omicron Inc.

990 • Fiscal year 2016 • EIN 55-0600282

Aug 01, 2015 to Jul 31, 2016 • Filed on Jan 17, 2017

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

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$57,925

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

46th percentile

0.6%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$709,633

Up $4,527 (+0.6%) from 2015

Net Assets

Up

$709,549

Up $4,515 (+0.6%) from 2015

Liabilities

Up

$84

Up $12 (+17%) from 2015

Revenue

Up

$154,577

Up $19,180 (+14%) from 2015

Expenses

Down

$150,062

Down $31,317 (-17%) from 2015

Net Income

Up

$4,515

Up $50,497 (+110%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $804,929Liabilities 2011: $0Net Assets 2011: $804,9292011Assets 2012: $790,063Liabilities 2012: $0Net Assets 2012: $790,0632012Assets 2013: $760,787Liabilities 2013: $0Net Assets 2013: $760,7872013Assets 2014: $751,016Liabilities 2014: $0Net Assets 2014: $751,0162014Assets 2015: $705,106Liabilities 2015: $72Net Assets 2015: $705,0342015Assets 2016: $709,633Liabilities 2016: $84Net Assets 2016: $709,5492016Assets 2017: $705,995Liabilities 2017: $80Net Assets 2017: $705,9152017Assets 2018: $697,731Liabilities 2018: $84Net Assets 2018: $697,6472018Assets 2019: $703,434Liabilities 2019: $88Net Assets 2019: $703,3462019Assets 2020: $704,534Liabilities 2020: $16,579Net Assets 2020: $687,9552020Assets 2021: $982,384Liabilities 2021: $81Net Assets 2021: $982,3032021Assets 2022: $987,890Liabilities 2022: $82Net Assets 2022: $987,8082022Assets 2023: $961,001Liabilities 2023: $84Net Assets 2023: $960,9172023Assets 2024: $939,435Liabilities 2024: $87Net Assets 2024: $939,3482024

Highlighted filing

2016

Assets$709,633
Liabilities$84
Net Assets$709,549

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $143,8532011Expenses 2012: $131,7772012Expenses 2013: $158,5112013Revenue 2014: $125,312Expenses 2014: $134,783Net Income 2014: -$9,4712014Revenue 2015: $135,397Expenses 2015: $181,379Net Income 2015: -$45,9822015Revenue 2016: $154,577Expenses 2016: $150,062Net Income 2016: $4,5152016Revenue 2017: $163,739Expenses 2017: $167,374Net Income 2017: -$3,6352017Revenue 2018: $126,254Expenses 2018: $134,522Net Income 2018: -$8,2682018Revenue 2019: $149,728Expenses 2019: $144,029Net Income 2019: $5,6992019Revenue 2020: $106,291Expenses 2020: $121,682Net Income 2020: -$15,3912020Revenue 2021: $407,544Expenses 2021: $113,196Net Income 2021: $294,3482021Revenue 2022: $117,888Expenses 2022: $112,383Net Income 2022: $5,5052022Revenue 2023: $116,547Expenses 2023: $143,438Net Income 2023: -$26,8912023Revenue 2024: $109,142Expenses 2024: $130,711Net Income 2024: -$21,5692024

Highlighted filing

2016

Revenue$154,577
Expenses$150,062
Net Income$4,515
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jan 17, 2017
Return Version
2015v3.0
Gross Receipts
$154,577
Mission and Program Overview

Mission

The organization recognizes and promotes academic excellence in college and university family and consumer sciences programs and promotes qualities of leadership by providing opportunities for services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$684,370$698,334▲ $13,964
Savings and Temporary Cash Investments$18,659$9,927▼ $8,732
Land, Buildings, and Equipment, Net$1,977$1,272▼ $705
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$705,106$709,633▲ $4,527
Liabilities
Other Liabilities$72$84▲ $12
Total Liabilities$72$84▲ $12
Net Assets / Fund Balance
Unrestricted Net Assets$705,034$709,549▲ $4,515
Total Net Assets Fund Balance$705,034$709,549▲ $4,515
Total Liabilities and Net Assets / Fund Balance$705,106$709,633▲ $4,527

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,272$13,643$14,915
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MartinExecutive DiPT$57,925$57,925

Board Members and Trustees

NameTitle
Michelle ToewsPresident
Robin BoxPresident El
Susan RickardsDirector
Sally FortenberryAdvisor Coun
Vickie Brown-racyAlumni Counc
Andrea HollinCollegiate C
V Ann PaulinsFinance Chai
Revenue and Support

Revenue Composition

Contributions and Grants
$96,776
Program Service Revenue
$0
Investment Income
$39,567
Other Revenue
$18,234
Change in Net Assets
$4,515

Audited Revenue Reconciliation

Revenue per Audited Statements
$154,577
Total Revenue per Audited Statements
$154,577
Total Revenue per Form 990
$154,577
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,648
Salaries, Compensation, and Employee Benefits$70,414
Total Fundraising Expense$4,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$42,445$11,985$3,495$57,925
Office Expenses$23,174$812$204$24,190
Fees for Services Other$12,300--$12,300
Conferences and Meetings$7,242$806-$8,048
Other Salaries and Wages$5,171$1,460$426$7,057
Occupancy$4,380$1,261$359$6,000
Payroll Taxes$3,966$1,140$326$5,432
Fees for Services Accounting-$3,325-$3,325
Other Expenses$869$250$71$1,190
Information Technology$1,051$100$28$1,179
Depreciation Depletion-$705-$705
All Other Expenses-$596-$596
Travel-$407-$407
Total Functional Expenses$117,843$27,310$4,909$150,062

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$150,062
Total Expenses per Audited Statements$150,062
Total Expenses per Form 990$150,062
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$84
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
Yes
Other officer compensation reviewed
Yes
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 by the executive director and members of the executive board prior to filing. Additionally, the executive director and members of the executive board evaluate the competency of the person(s) or firm hired to prepare the return and confirms the return is filed timely. The executive director and executive board consider this an appropriate fiduciary process.

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

Directors and officers are required to disclose and sign a conflict of interest statement on an annual basis.

Form 990, Page 6, Part VI, Line 15A

The personnel committee reviews the executive director and other employees and makes compensation recommendations to the finance committee. The personnel committee and finance committee present compensation recommendations to the national council for approval.

Form 990, Page 6, Part VI, Line 15B

The personnel committee reviews the executive director and other employees and makes compensation recommendations to the finance committee. The personnel committee and finance committee present compensation recommendations to the national council for approval.

Form 990, Page 6, Part VI, Line 19

The organization makes its tax return and governing documents available to the public on its website, guidestar, and upon request.

Filing and Contact Details

Filer

Filer Name
Phi Upsilon Omicron Inc
EIN
55-0600282
Phone
2709041340
Address
PO BOX 50970, BOWLING GREEN, KY 42102

Signing Officer

Name
Melissa Martin
Title
Executive Director
Phone
2709041340
Signed
2017-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Martin
Formed
1979
Legal Domicile
Wv
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
1,000

Preparer

Firm
Hensley & Throneberry Cpas
Address
324 EAST 10TH AVENUE, BOWLING GREEN, KY 42101-2110
Preparer
Steven Throneberry
Phone
2709042545
Raw XML AppendixShowing 400 of 437 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/ActivityOrMissionDesc0THE ORGANIZATION RECOGNIZES AND PROMOTES ACADEMIC EXCELLENCE IN COLLEGE AND UNIVERSITY FAMILY AND CONSUMER SCIENCES PROGRAMS AND PROMOTES QUALITIES OF LEADERSHIP BY PROVIDING OPPORTUNITIES FOR SERVICES.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0596
IRS990/AllOtherExpensesGrp/TotalAmt0596
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/BOYAmt0100
IRS990/CashNonInterestBearingGrp/EOYAmt0100
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt03495
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011985
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt042445
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt057925
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0806
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt07242
IRS990/ConferencesMeetingsGrp/TotalAmt08048
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt096776
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt039567
IRS990/CYOtherExpensesAmt079648
IRS990/CYOtherRevenueAmt018234
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt04515
IRS990/CYSalariesCompEmpBnftPaidAmt070414
IRS990/CYTotalExpensesAmt0150062
IRS990/CYTotalFundraisingExpenseAmt04909
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0154577
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0705
IRS990/DepreciationDepletionGrp/TotalAmt0705
IRS990/Desc0PUBLICATION OF MEMBERSHIP MAGAZINE AND OTHER BROCHURES TO INFORM, EDUCATE, AND INSPIRE 10,000+ MEMBERS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0117843
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03325
IRS990/FeesForServicesAccountingGrp/TotalAmt03325
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt012300
IRS990/FeesForServicesOtherGrp/TotalAmt012300
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt520.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
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/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELLE TOEWS
IRS990/Form990PartVIISectionAGrp/PersonNm1VICKIE BROWN-RACY
IRS990/Form990PartVIISectionAGrp/PersonNm2V ANN PAULINS
IRS990/Form990PartVIISectionAGrp/PersonNm3SUSAN RICKARDS
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBIN BOX
IRS990/Form990PartVIISectionAGrp/PersonNm5ANDREA HOLLIN
IRS990/Form990PartVIISectionAGrp/PersonNm6SALLY FORTENBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm7MELISSA MARTIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt757925
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1ALUMNI COUNC
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt5COLLEGIATE C
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADVISOR COUN
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0154577
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt028
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0100
IRS990/InformationTechnologyGrp/ProgramServicesAmt01051
IRS990/InformationTechnologyGrp/TotalAmt01179
IRS990/InvestmentIncomeGrp/ExclusionAmt039567
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039567
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0684370
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0698334
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013643
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01977
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01272
IRS990/LandBldgEquipCostOrOtherBssAmt014915
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt071776
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION RECOGNIZES AND PROMOTES ACADEMIC EXCELLENCE IN COLLEGE AND UNIVERSITY FAMILY AND CONSUMER SCIENCES PROGRAMS AND PROMOTES QUALITIES OF LEADERSHIP BY PROVIDING OPPORTUNITIES FOR SERVICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0705034
IRS990/NetAssetsOrFundBalancesEOYAmt0709549
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0359
IRS990/OccupancyGrp/ManagementAndGeneralAmt01261
IRS990/OccupancyGrp/ProgramServicesAmt04380
IRS990/OccupancyGrp/TotalAmt06000
IRS990/OfficeExpensesGrp/FundraisingAmt0204
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0812
IRS990/OfficeExpensesGrp/ProgramServicesAmt023174
IRS990/OfficeExpensesGrp/TotalAmt024190
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0INITIATION PINS AND CORDS
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP AND DUES
IRS990/OtherExpensesGrp/Desc2OFFICE TRANSITION EXPENSE
IRS990/OtherExpensesGrp/Desc3TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/FundraisingAmt071
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01530
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12933
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2250
IRS990/OtherExpensesGrp/ProgramServicesAmt012944
IRS990/OtherExpensesGrp/ProgramServicesAmt14301
IRS990/OtherExpensesGrp/ProgramServicesAmt2869
IRS990/OtherExpensesGrp/TotalAmt012944
IRS990/OtherExpensesGrp/TotalAmt15831
IRS990/OtherExpensesGrp/TotalAmt22933
IRS990/OtherExpensesGrp/TotalAmt31190
IRS990/OtherLiabilitiesGrp/BOYAmt072
IRS990/OtherLiabilitiesGrp/EOYAmt084
IRS990/OtherRevenueMiscGrp/Desc0SEC513(A)(2)MEMBER CONVENIENC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018234
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018234
IRS990/OtherRevenueTotalAmt018234
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0426
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01460
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05171
IRS990/OtherSalariesAndWagesGrp/TotalAmt07057
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0326
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01140
IRS990/PayrollTaxesGrp/ProgramServicesAmt03966
IRS990/PayrollTaxesGrp/TotalAmt05432
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MELISSA MARTIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt095465
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021136
IRS990/PYOtherExpensesAmt0109455
IRS990/PYOtherRevenueAmt018796
IRS990/PYRevenuesLessExpensesAmt0-45982
IRS990/PYSalariesCompEmpBnftPaidAmt071924
IRS990/PYTotalExpensesAmt0181379
IRS990/PYTotalRevenueAmt0135397
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt04515
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RelatedOrganizationsAmt025000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt096776
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt070465
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt078297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt087359
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt083049
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0415946
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt039567
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt021136
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017205
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt020461
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0113407
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt018234
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt043796
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt031977
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt024371
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt013401
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0131779
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt039567
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt021136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017205
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0113407
IRS990ScheduleA/InvestmentIncomeCYPct00.17000
IRS990ScheduleA/InvestmentIncomePYPct00.16000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.82850
IRS990ScheduleA/PublicSupportPY509Pct00.83930
IRS990ScheduleA/PublicSupportTotal509Amt0547725
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0115010
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0114261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0110274
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0111730
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt096450
IRS990ScheduleA/Total509Grp/TotalAmt0547725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0154577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0135397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0125312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0128935
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0116911
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0661132
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01272
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013643
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014915
IRS990ScheduleD/ExpensesSubtotalAmt0150062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt084
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0154577
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01272
IRS990ScheduleD/TotalExpensesPerForm990Amt0150062
IRS990ScheduleD/TotalLiabilityAmt084
IRS990ScheduleD/TotalRevenuePerForm990Amt0154577
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0154577
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0150062
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 MEMBERS OF THE EXECUTIVE BOARD EVALUATE THE COMPETENCY OF THE PERSON(S) OR FIRM HIRED TO PREPARE THE RETURN AND CONFIRMS THE RETURN IS FILED TIMELY. THE EXECUTIVE DIRECTOR AND EXECUTIVE BOARD CONSIDER THIS AN APPROPRIATE FIDUCIARY PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE AND SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PERSONNEL COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES AND MAKES COMPENSATION RECOMMENDATIONS TO THE FINANCE COMMITTEE. THE PERSONNEL COMMITTEE AND FINANCE COMMITTEE PRESENT COMPENSATION RECOMMENDATIONS TO THE NATIONAL COUNCIL FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PERSONNEL COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES AND MAKES COMPENSATION RECOMMENDATIONS TO THE FINANCE COMMITTEE. THE PERSONNEL COMMITTEE AND FINANCE COMMITTEE PRESENT COMPENSATION RECOMMENDATIONS TO THE NATIONAL COUNCIL FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS TAX RETURN 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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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 EDUCATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0450314283
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOLARSHI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
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/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0705106
IRS990/TotalAssetsEOYAmt0709633
IRS990/TotalAssetsGrp/BOYAmt0705106
IRS990/TotalAssetsGrp/EOYAmt0709633
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt096776
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04909
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027310
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0117843
IRS990/TotalFunctionalExpensesGrp/TotalAmt0150062
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt072
IRS990/TotalLiabilitiesEOYAmt084
IRS990/TotalLiabilitiesGrp/BOYAmt072
IRS990/TotalLiabilitiesGrp/EOYAmt084
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0705034
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0709549
IRS990/TotalProgramServiceExpensesAmt0117843
IRS990/TotalReportableCompFromOrgAmt057925
IRS990/TotalRevenueGrp/ExclusionAmt039567
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018234
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0154577
IRS990/TotalVolunteersCnt01000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0705106
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0709633
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0407
IRS990/TravelGrp/TotalAmt0407
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0705034
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0709549

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.39$0.00$9.39$1.09$1.31$0.22
2023Detailed filing. Detailed filing data is available for this year.$9.61$0.00$9.61$1.17$1.43$0.27
2022Detailed filing. Detailed filing data is available for this year.$9.88$0.00$9.88$1.18$1.12$0.06
2021Detailed filing. Detailed filing data is available for this year.$9.82$0.00$9.82$4.08$1.13$2.94
2020Detailed filing. Detailed filing data is available for this year.$7.05$0.17$6.88$1.06$1.22$0.15
2019Detailed filing. Detailed filing data is available for this year.$7.03$0.00$7.03$1.50$1.44$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$1.26$1.35$0.08
2017Detailed filing. Detailed filing data is available for this year.$7.06$0.00$7.06$1.64$1.67$0.04
2016Detailed filing. Detailed filing data is available for this year.$7.10$0.00$7.10$1.55$1.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$7.05$0.00$7.05$1.35$1.81$0.46
2014Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.51$1.25$1.35$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$0.00$7.61$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.90$0.00$7.90$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$0.00$8.05$1.44