Civic Intelligence

Phi Upsilon Omicron Inc.

990 • Fiscal year 2018 • EIN 55-0600282

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

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

Liabilities / Assets

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

25th percentile

-6.5%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

40th percentile

-1.2%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$697,731

Down $8,264 (-1.2%) from 2017

Net Assets

Down

$697,647

Down $8,268 (-1.2%) from 2017

Liabilities

Up

$84

Up $4 (+5.0%) from 2017

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin25th percentile

Revenue

Down

$126,254

Down $37,485 (-23%) from 2017

Expenses

Down

$134,522

Down $32,852 (-20%) from 2017

Net Income

Down

-$8,268

Down $4,633 (-127%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

2018

Assets$697,731
Liabilities$84
Net Assets$697,647
Open 2018 Filing

Operations Trend

Revenue Growth13th percentile

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

2018

Revenue$126,254
Expenses$134,522
Net Income-$8,268
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
$126,254
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$690,345$687,356▼ $2,989
Savings and Temporary Cash Investments$13,505$8,789▼ $4,716
Land, Buildings, and Equipment, Net$2,045$1,486▼ $559
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$705,995$697,731▼ $8,264
Liabilities
Other Liabilities$80$84▲ $4
Total Liabilities$80$84▲ $4
Net Assets / Fund Balance
Unrestricted Net Assets$705,915$697,647▼ $8,268
Total Net Assets Fund Balance$705,915$697,647▼ $8,268
Total Liabilities and Net Assets / Fund Balance$705,995$697,731▼ $8,264

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,486$14,641$16,127
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

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

Board Members and Trustees

NameTitle
Robin BoxPresident
Jenifer ReaderPresident El
Sally FortenberryAdvisor Coun
Katie UhdeAlumni Counc
Kennedy NavisCollegiate C
Bruce CameronFinance Chai
Cindy JonesFoundation C
Revenue and Support

Revenue Composition

Contributions and Grants
$80,724
Program Service Revenue
$0
Investment Income
$30,011
Other Revenue
$15,519
All Other Contributions
$675
Change in Net Assets
$-8,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$126,254
Total Revenue per Audited Statements
$126,254
Total Revenue per Form 990
$126,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$75,888
Other Expenses$58,634
Total Fundraising Expense$5,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$44,413$12,540$3,657$60,610
Office Expenses$14,237$544$156$14,937
Other Salaries and Wages$6,927$1,954$570$9,451
Conferences and Meetings$5,900$656-$6,556
Fees for Services Other$6,511--$6,511
Occupancy$4,380$1,261$359$6,000
Payroll Taxes$4,254$1,223$350$5,827
Fees for Services Legal$2,217$675$193$3,085
Fees for Services Accounting-$2,500-$2,500
Other Expenses$933$1,217$76$1,217
Depreciation Depletion-$560-$560
Fees for Services Management-$529-$529
All Other Expenses-$191-$191
Information Technology$129$39$11$179
Total Functional Expenses$103,732$25,418$5,372$134,522

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$134,522
Total Expenses per Audited Statements$134,522
Total Expenses per Form 990$134,522
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
2019-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Martin
Formed
1979
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
6
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 444 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/AllOtherContributionsAmt0675
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0191
IRS990/AllOtherExpensesGrp/TotalAmt0191
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/FundraisingAmt03657
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012540
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt044413
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt060610
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0656
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt05900
IRS990/ConferencesMeetingsGrp/TotalAmt06556
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt080724
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt030011
IRS990/CYOtherExpensesAmt058634
IRS990/CYOtherRevenueAmt015519
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-8268
IRS990/CYSalariesCompEmpBnftPaidAmt075888
IRS990/CYTotalExpensesAmt0134522
IRS990/CYTotalFundraisingExpenseAmt05372
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0126254
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0560
IRS990/DepreciationDepletionGrp/TotalAmt0560
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/ExpenseAmt0103732
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02500
IRS990/FeesForServicesAccountingGrp/TotalAmt02500
IRS990/FeesForServicesLegalGrp/FundraisingAmt0193
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0675
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt02217
IRS990/FeesForServicesLegalGrp/TotalAmt03085
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0529
IRS990/FeesForServicesManagementGrp/TotalAmt0529
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt06511
IRS990/FeesForServicesOtherGrp/TotalAmt06511
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt020.00
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/PersonNm0ROBIN BOX
IRS990/Form990PartVIISectionAGrp/PersonNm1SALLY FORTENBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm2JENIFER READER
IRS990/Form990PartVIISectionAGrp/PersonNm3KATIE UHDE
IRS990/Form990PartVIISectionAGrp/PersonNm4KENNEDY NAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm5CINDY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm6BRUCE CAMERON
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/ReportableCompFromOrgAmt760610
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/TitleTxt1ADVISOR COUN
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt3ALUMNI COUNC
IRS990/Form990PartVIISectionAGrp/TitleTxt4COLLEGIATE C
IRS990/Form990PartVIISectionAGrp/TitleTxt5FOUNDATION C
IRS990/Form990PartVIISectionAGrp/TitleTxt6FINANCE CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0126254
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt011
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt039
IRS990/InformationTechnologyGrp/ProgramServicesAmt0129
IRS990/InformationTechnologyGrp/TotalAmt0179
IRS990/InvestmentIncomeGrp/ExclusionAmt030011
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt030011
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0690345
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0687356
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014641
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02045
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01486
IRS990/LandBldgEquipCostOrOtherBssAmt016127
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt055049
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/NetAssetsOrFundBalancesBOYAmt0705915
IRS990/NetAssetsOrFundBalancesEOYAmt0697647
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0359
IRS990/OccupancyGrp/ManagementAndGeneralAmt01261
IRS990/OccupancyGrp/ProgramServicesAmt04380
IRS990/OccupancyGrp/TotalAmt06000
IRS990/OfficeExpensesGrp/FundraisingAmt0156
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0544
IRS990/OfficeExpensesGrp/ProgramServicesAmt014237
IRS990/OfficeExpensesGrp/TotalAmt014937
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0INITIATION PINS AND CORDS
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP AND DUES
IRS990/OtherExpensesGrp/Desc2TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/FundraisingAmt076
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01261
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1268
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21217
IRS990/OtherExpensesGrp/ProgramServicesAmt011313
IRS990/OtherExpensesGrp/ProgramServicesAmt12518
IRS990/OtherExpensesGrp/ProgramServicesAmt2933
IRS990/OtherExpensesGrp/TotalAmt011313
IRS990/OtherExpensesGrp/TotalAmt13779
IRS990/OtherExpensesGrp/TotalAmt21277
IRS990/OtherExpensesGrp/TotalAmt31217
IRS990/OtherLiabilitiesGrp/BOYAmt080
IRS990/OtherLiabilitiesGrp/EOYAmt084
IRS990/OtherRevenueMiscGrp/Desc0SEC513(A)(2)MEMBER CONVENIENC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015519
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015519
IRS990/OtherRevenueTotalAmt015519
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0570
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01954
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06927
IRS990/OtherSalariesAndWagesGrp/TotalAmt09451
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0350
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01223
IRS990/PayrollTaxesGrp/ProgramServicesAmt04254
IRS990/PayrollTaxesGrp/TotalAmt05827
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MELISSA MARTIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt097598
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt049012
IRS990/PYOtherExpensesAmt092411
IRS990/PYOtherRevenueAmt017129
IRS990/PYRevenuesLessExpensesAmt0-3635
IRS990/PYSalariesCompEmpBnftPaidAmt074963
IRS990/PYTotalExpensesAmt0167374
IRS990/PYTotalRevenueAmt0163739
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-8268
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RelatedOrganizationsAmt025000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013505
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08789
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080724
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt097598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt096776
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt070465
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt078297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0423860
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt030011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt049012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039567
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt021136
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt015038
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0154764
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt015519
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt017129
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt018234
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt043796
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt031977
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0126655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt049012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039567
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt021136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0154764
IRS990ScheduleA/InvestmentIncomeCYPct00.22000
IRS990ScheduleA/InvestmentIncomePYPct00.20000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78060
IRS990ScheduleA/PublicSupportPY509Pct00.79950
IRS990ScheduleA/PublicSupportTotal509Amt0550515
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt096243
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0114727
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0115010
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0114261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0110274
IRS990ScheduleA/Total509Grp/TotalAmt0550515
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0126254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0163739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0154577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0135397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0125312
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0705279
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01486
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014641
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016127
IRS990ScheduleD/ExpensesSubtotalAmt0134522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt084
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0126254
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01486
IRS990ScheduleD/TotalExpensesPerForm990Amt0134522
IRS990ScheduleD/TotalLiabilityAmt084
IRS990ScheduleD/TotalRevenuePerForm990Amt0126254
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0126254
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0134522
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/TotalAssetsBOYAmt0705995
IRS990/TotalAssetsEOYAmt0697731
IRS990/TotalAssetsGrp/BOYAmt0705995
IRS990/TotalAssetsGrp/EOYAmt0697731
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080724
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05372
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025418
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0103732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134522
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080
IRS990/TotalLiabilitiesEOYAmt084
IRS990/TotalLiabilitiesGrp/BOYAmt080
IRS990/TotalLiabilitiesGrp/EOYAmt084
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0705915
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0697647
IRS990/TotalProgramServiceExpensesAmt0103732
IRS990/TotalReportableCompFromOrgAmt060610
IRS990/TotalRevenueGrp/ExclusionAmt030011
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015519
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0126254
IRS990/TotalVolunteersCnt01000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0705995
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0697731
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0705915
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0697647

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$697,731
Liabilities
$84
Net assets
$697,647
Revenue
$126,254
Expenses
$134,522
Net income
-$8,268
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