Civic Intelligence

Phi Upsilon Omicron Inc.

990 • Fiscal year 2020 • EIN 55-0600282

Aug 01, 2019 to Jul 31, 2020 • Filed on Mar 28, 2021

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

44th percentile

0.02x

Higher debt load relative to assets than 44% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.16x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

34th percentile

0.2%

Faster asset growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

20th percentile

-29%

Faster revenue growth than 20% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$704,534

Up $1,100 (+0.2%) from 2019

Net Assets

Down

$687,955

Down $15,391 (-2.2%) from 2019

Liabilities

Up

$16,579

Up $16,491 (+18740%) from 2019

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin20th percentile

Revenue

Down

$106,291

Down $43,437 (-29%) from 2019

Expenses

Down

$121,682

Down $22,347 (-16%) from 2019

Net Income

Down

-$15,391

Down $21,090 (-370%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth34th 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

2020

Assets$704,534
Liabilities$16,579
Net Assets$687,955
Open 2020 Filing

Operations Trend

Revenue Growth20th 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

2020

Revenue$106,291
Expenses$121,682
Net Income-$15,391
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Mar 28, 2021
Return Version
2019v5.0
Gross Receipts
$106,291
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$693,627$698,638▲ $5,011
Savings and Temporary Cash Investments$8,781$5,431▼ $3,350
Land, Buildings, and Equipment, Net$926$365▼ $561
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$703,434$704,534▲ $1,100
Liabilities
Unsecured Notes Loans Payable-$16,500-
Other Liabilities$88$79▼ $9
Total Liabilities$88$16,579▲ $16,491
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$703,346$687,955▼ $15,391
Total Net Assets Fund Balance$703,346$687,955▼ $15,391
Total Liabilities and Net Assets / Fund Balance$703,434$704,534▲ $1,100

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$365$15,762$16,127
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MartinExecutive DiPT$62,210$62,210

Board Members and Trustees

NameTitle
Jenifer ReaderPresident
Kyle RobersonPresident El
Diana Watson-maileAdvisor Coun
Katie UhdeAlumni Counc
Brooklyn SorensonCollegiate C
Bruce CameronFinance Chai
Lynette OlsonFoundation C
Revenue and Support

Revenue Composition

Contributions and Grants
$69,764
Program Service Revenue
$0
Investment Income
$23,010
Other Revenue
$13,517
All Other Contributions
$4,282
Change in Net Assets
$-15,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$106,291
Total Revenue per Audited Statements
$106,291
Total Revenue per Form 990
$106,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$73,621
Other Expenses$48,061
Total Fundraising Expense$5,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,803$14,062$4,101$67,966
Office Expenses$11,906$680$195$12,781
Fees for Services Other$4,850$3,502-$8,352
Occupancy$4,380$1,261$359$6,000
Payroll Taxes$4,128$1,188$339$5,655
Conferences and Meetings$4,602$511-$5,113
All Other Expenses$1,559$376$107$2,042
Other Expenses$2,800$1,423-$1,423
Depreciation Depletion-$560-$560
Information Technology$279$85$23$387
Total Functional Expenses$90,477$26,081$5,124$121,682

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$121,682
Total Expenses per Audited Statements$121,682
Total Expenses per Form 990$121,682
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$79
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
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
2021-03-28
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
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt017129
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt018234
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt049012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt039567
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0192873
IRS990ScheduleA/InvestmentIncomeCYPct00.28000
IRS990ScheduleA/InvestmentIncomePYPct00.26000
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IRS990ScheduleA/PublicSupportCY509Pct00.72470
IRS990ScheduleA/PublicSupportPY509Pct00.73820
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt096243
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0114727
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0115010
IRS990ScheduleA/Total509Grp/TotalAmt0507716
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0106291
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0126254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0163739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0154577
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0700589
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt015762
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016127
IRS990ScheduleD/ExpensesSubtotalAmt0121682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt079
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0106291
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0365
IRS990ScheduleD/TotalExpensesPerForm990Amt0121682
IRS990ScheduleD/TotalLiabilityAmt079
IRS990ScheduleD/TotalRevenuePerForm990Amt0106291
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0106291
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0121682
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
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0FOUNDATION INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOLARSHI
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOWLING GREEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd042102
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
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IRS990ScheduleR/TransferToOtherOrgInd0true
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt069764
IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026081
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt090477
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt016579
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IRS990/TotalReportableCompFromOrgAmt062210
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IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$704,534
Liabilities
$16,579
Net assets
$687,955
Revenue
$106,291
Expenses
$121,682
Net income
-$15,391
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