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.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average surplus $38K a year · 23% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 53% of spending
Concern: pay to officers and key staff is 53% of spending; over 30%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $933K in investments, Pt X · Ln 11–13
Fine: 0.5 months of spending in cash, plus $933K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$87
<0.01% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 15 voting members
Looks good: 14 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$109K
-6% vs prior year
Spent
$131K
To programs
64%
Net assets
$939K
By yearFY2020–FY2025
Revenue
$109K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$106K
FY2021$408K
FY2022$118K
FY2023$117K
FY2024$109K
FY2025$139K
Expenses
$131K
FY2024▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$122K
FY2021$113K
FY2022$112K
FY2023$143K
FY2024$131K
FY2025$145K
Net assets
$939K
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$688K
FY2021$982K
FY2022$988K
FY2023$961K
FY2024$939K
FY2025$934K

From the FY2024 Form 990 (year ending July 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1947.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $83K Management & general 32% · $42K Fundraising 4% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$69,510Pt VII · Sec A
National Advisor Councilor
$0Pt VII · Sec A
Educational Foundation Chair
$0Pt VII · Sec A
Finance Chair
$0Pt VII · Sec A
National President Elect
$0Pt VII · Sec A
National Alumni Councilor
$0Pt VII · Sec A
National President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Melissa Martin$70,400$69,510$67,000$64,500$62,610$62,210

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Phi Upsilon Omicron INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Recognizes academic excellence and promotes leadership in college family and consumer sciences programs.

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Provided by the organization

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1 program · $83K · in their own filed words · FY2023
01

Publication of membership magazine and other brochures to inform, educate, and inspire 10,000+ members.

$83Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$109K
Ln 12
Gifts and grantsLn 1h$75K
Investment incomeLn 3$28K
Other incomeLn 4–11$6K
Money outPt IX
$131K
Ln 25
Programscol B$83K
Managementcol C$42K
Fundraisingcol D$6K
Owns and owesPt X
$939K
net assets · Ln 32
Cash and savingsLn 1–2$6K
Total assetsLn 16$939K
LiabilitiesLn 26$87
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$75K
Investment incomeLn 3$28K
Other incomeLn 4–11$6K
Total revenueLn 12$109K
Assets in detailPt X, end of year
CashLn 1$6K
Cash and savings togetherLn 1–2$6K
InvestmentsLn 11–13$933K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$939K
LiabilitiesLn 26$87
Net assetsLn 32$939K
OperationsPt I, VI
EmployeesI 51
VolunteersI 610
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5K$6K
InvestmentsLn 11–13$954K$933K
Land, buildings, equipmentLn 10c$1K$1K
Total assetsLn 16$961K$939K
LiabilitiesLn 26$84$87
Net assetsLn 32$961K$939K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$500$500
Pay of current officers, directors and key staffLn 5$71K$52K$15K$4K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$6K$4K$1K$341
Other fees for servicesLn 11g$14K$3K$11K
Office expensesLn 13$9K$8K$512$146
Information technologyLn 14$8K$6K$2K$490
OccupancyLn 16$6K$4K$1K$360
Conferences, conventions and meetingsLn 19$4K$4K
Depreciation, depletion and amortizationLn 22$338$338
Other expenses (24a–d)Ln 24$9K$3K$6K$116
All other expensesLn 24e$1K$1K$123$35
Total functional expensesLn 25$131K$83K$42K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $139K$145K−$6K$934K 990 PDF
FY2024 Viewing $109K$131K−$22K$939K 990 PDF
FY2023 $117K$143K−$27K$961K 990 PDF
FY2022 $118K$112K$6K$988K 990 PDF
FY2021 $408K$113K$294K$982K 990 PDF
FY2020 $106K$122K−$15K$688K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $109,142 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $89,539$74,764
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $15,926$28,126
I-11 Other revenuePrior year $11,082$6,252
I-12 Total revenuePrior year $116,547$109,142
I-13 Grants and similar amounts paidPrior year $250$500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $75,460$78,658
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $67,728$51,553
I-18 Total expensesPrior year $143,438$130,711
I-19 Revenue less expensesPrior year −$26,891−$21,569
Part VI · Governance 14 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $109,142 across 7 lines filed
VIII-1b Membership dues$30,118
VIII-1d Related organizations$40,323
VIII-1f All other contributions, gifts and grants$4,323
VIII-1h Total contributions, gifts and grants$74,764
VIII-3 Investment incomeExcluded from tax $28,126$28,126
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,252$6,252
VIII-12 Total revenueRelated to mission $6,252 · Unrelated business $0 · Excluded from tax $28,126$109,142
Part IX · Statement of functional expenses $130,711 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $500$500
IX-5 Pay of current officers, directors and key staffPrograms $52,136 · Management $14,998 · Fundraising $4,285$71,419
IX-9 Other employee benefitsManagement $1,562$1,562
IX-10 Payroll taxesPrograms $4,144 · Management $1,192 · Fundraising $341$5,677
IX-11g Other fees for servicesPrograms $3,219 · Management $10,523$13,742
IX-13 Office expensesPrograms $8,459 · Management $512 · Fundraising $146$9,117
IX-14 Information technologyPrograms $5,958 · Management $1,714 · Fundraising $490$8,162
IX-16 OccupancyPrograms $4,380 · Management $1,260 · Fundraising $360$6,000
IX-19 Conferences, conventions and meetingsManagement $3,828$3,828
IX-22 Depreciation, depletion and amortizationManagement $338$338
IX-24 Other expenses (24a–d)Programs $3,347 · Management $5,719 · Fundraising $116$9,182
IX-24e All other expensesPrograms $1,026 · Management $123 · Fundraising $35$1,184
IX-25 Total functional expensesPrograms $83,169 · Management $41,769 · Fundraising $5,773$130,711
Part X · Balance sheet $939,435 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $5,150$5,796
X-10c Land, buildings and equipment, netStart of year $1,352$1,015
X-11 Publicly traded securitiesStart of year $954,499$932,624
X-16 Total assetsStart of year $961,001$939,435
X-25 Other liabilitiesStart of year $84$87
X-26 Total liabilitiesStart of year $84$87
X-27 Net assets without donor restrictionsStart of year $960,917$939,348
X-32 Total net assets or fund balancesStart of year $960,917$939,348
X-33 Total liabilities and net assetsStart of year $961,001$939,435
Part XI · Reconciliation of net assets $939,348 net assets at year end
XI-1 Total revenue$109,142
XI-2 Total expenses$130,711
XI-3 Revenue less expenses−$21,569
XI-4 Net assets at start of year$960,917
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$939,348

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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