Nonprofit · EIN 45-0314283
PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC
Tax-exempt · BOWLING GREEN, KY 42102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $153,327 | $170,472 | -$17,145 | $3,318,030 | $0 | $3,318,030 |
| July 31, 2024 | 990 | $126,302 | $170,246 | -$43,944 | $3,212,987 | $0 | $3,212,987 |
| July 31, 2023 | 990 | $86,902 | $150,851 | -$63,949 | $3,048,687 | $0 | $3,048,687 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $46,672
- Program service revenue
- $0
- Investment income
- $106,655
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $122,498
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,000
- Program services (functional)
- $154,730
- Management and general (functional)
- $14,936
- Fundraising (functional)
- $806
Balance sheet and other
- Total assets, start of year
- $3,212,987
- Total assets, end of year
- $3,318,030
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,318,030
- Publicly traded securities
- $3,222,844
- Net assets without donor restrictions
- $736,644
- Net assets with donor restrictions
- $2,581,386
- Gross receipts
- $153,327
- Employees
- 0
- Volunteers
- 200
- Year formed
- 1970
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| MELISSA MARTIN | EXECUTIVE DIRECTOR Officer | 20 | $0 | $70,400 |
| SONYA MEYER | EDUCATIONAL FOUNDATION CHA Trustee or director | 1 | $0 | $0 |
| SUSAN TURGESON | DIRECTOR AND CHAIR ELECT Trustee or director | 1 | $0 | $0 |
| DIANA WATSON-MAILE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CORINE CARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SYDNEY COX | REGION 3 COLLEGIATE REP Trustee or director | 1 | $0 | $0 |
| SUSAN MILLER | NATIONAL PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANN PAULINS | NATIONAL PRESIDENT-ELECT Trustee or director | 1 | $0 | $0 |
990 for the year ended July 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| MELISSA MARTIN | EXECUTIVE DIRECTOR Officer | 20 | $0 | $69,010 |
| SONYA MEYER | EDUCATIONAL FOUNDATION CHAIR Trustee or director | 1 | $0 | $0 |
| SUSAN TURGESON | DIRECTOR AND CHAIR ELECT Trustee or director | 1 | $0 | $0 |
| DIANA WATSON-MAILE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CORINE CARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SYDNEY COX | REGION 3 COLLEGIATE REP Trustee or director | 1 | $0 | $0 |
| SUSAN MILLER | NATIONAL PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANN PAULINS | NATIONAL PRESIDENT-ELECT Trustee or director | 1 | $0 | $0 |
990 for the year ended July 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| MELISSA MARTIN | EXECUTIVE DIRECTOR Officer | 20 | $0 | $67,000 |
| CHRIS ROOFE | COLLEGIATE REP Trustee or director | 1 | $0 | $0 |
| SALLY FORTENBERRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN MILLER | NATIONAL PRESIDENT ELECT Trustee or director | 1 | $0 | $0 |
| CORINE CARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SONYA MEYERS | DIRECTOR - CHAIR ELECT Trustee or director | 1 | $0 | $0 |
| KYLE ROBERSON | NATIONAL PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANN PAULINS | EDUCATIONAL FOUNDATIONS CHAIR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 50970, BOWLING GREEN, KY 42102-4270
- In care of
- % SUSAN RICKARDS
- Principal officer (990 for 2024)
- MELISSA MARTIN, PO BOX 50970, BOWLING GREEN, KY 42102
- Signed the 990
- MELISSA MARTIN, EXECUTIVE DIRECTOR
- Phone
- (270) 904-1340
- Website
- WWW.PHIU.ORG
- Return prepared by
- CAMPBELL MYERS & RUTLEDGE PLLC
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
Program accomplishments
- SCHOLARSHIPS, FELLOWSHIPS, AND AWARDS GRANTEDExpenses $154,730 · grants $122,498
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 45-0314283
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B830)
- Assets (IRS master file)
- $3,318,030
- Income (IRS master file)
- $153,327
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $153,327 | $170,472 | $3,318,030 | IRS |
| 990 | July 2024 | $126,302 | $170,246 | $3,212,987 | IRS |
| 990 | July 2023 | $86,902 | $150,851 | $3,048,687 | XML |
| 990 | July 2022 | $150,578 | $143,833 | $3,110,849 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0314283).
Questions about PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC
- What is the EIN of PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC?
- The employer identification number (EIN) of PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC is 45-0314283.
- Is PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC?
- The 990 for the year ended July 31, 2025 names MELISSA MARTIN.
- Who are the officers and directors of PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC?
- The 990 for the year ended July 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does PHI UPSILON OMICRON EDUCATIONAL FOUNDATION INC have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $153,327, expenses of $170,472 and total assets of $3,318,030 at year end.
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