IEP YOUTH SERVICES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: IEP YOUTH SERVICES INC (EIN 22-2439656)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-17
IRS object ID: 201400489349300220
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-17T10:35:47-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WITHUM SMITH BROWN PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2 LOGAN SQ STE 2001	AddressLine1
City	PHILADELPHIA	City
State	PA	State
ZIP Code	191032726	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	222439656	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	IEP YOUTH SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% ORGANIZATION	InCareOfName
Name Control	IEPY	NameControl
Phone	7324312663	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75 WEST MAIN STREET	AddressLine1
Address Line2	Suite	AddressLine2
City	FREEHOLD	City
State	NJ	State
ZIP Code	07728	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARTIN KRUPNICK	Name
Title	PRESIDENT AND CEO	Title
Phone	7324312663	Phone
Date Signed	2014-02-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ERIC M STRAUSS CPA	Name
Phone	2155462140	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MARTIN KRUPNICK	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	75 WEST MAIN STREET	AddressLine1
City	FREEHOLD	City
State	NJ	State
ZIP Code	07728	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	873496	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	IEPYOUTHSERVICES.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1992	YearFormation
State Legal Domicile	NJ	StateLegalDomicile
Activity Or Mission Description	The organization's primary exempt purpose is to provide psychological evaluation services & respite care services for children in family crisis situations.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	12	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	832351	ContributionsGrantsPriorYear
Contributions Grants Current Year	771546	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	64108	ProgramServiceRevenuePriorYear
Program Service Revenue CY	72002	ProgramServiceRevenueCY
Investment Income Prior Year	1906	InvestmentIncomePriorYear
Investment Income Current Year	1105	InvestmentIncomeCurrentYear
Other Revenue Prior Year	33055	OtherRevenuePriorYear
Other Revenue Current Year	16385	OtherRevenueCurrentYear
Total Revenue Prior Year	931420	TotalRevenuePriorYear
Total Revenue Current Year	861038	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	569043	SalariesEtcPriorYear
Salaries Etc Current Year	576860	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	390740	OtherExpensePriorYear
Other Expenses Current Year	361552	OtherExpensesCurrentYear
Total Expenses Prior Year	959783	TotalExpensesPriorYear
Total Expenses Current Year	938412	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-28363	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-77374	RevenuesLessExpensesCY
Total Assets BOY	550759	TotalAssetsBOY
Total Assets EOY	465102	TotalAssetsEOY
Total Liabilities BOY	283140	TotalLiabilitiesBOY
Total Liabilities EOY	274857	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	267619	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	190245	NetAssetsOrFundBalancesEOY
Mission Description	THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE PSYCHOLOGICAL EVALUATION SERVICES & RESPITE CARE SERVICES FOR CHILDREN IN FAMILY CRISIS SITUATIONS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	151726	Expense
Description	Project Stepping Stone/Aging Out Program - To assist young adults in obtaining employment, shelter and learning important independent living skills.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	541415	Expense
Description	Project Kin/Chance/Step Ahead - Provider of long and short term placement host homes of juveniles in family crisis.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	19414	Expense
Revenue	72002	Revenue
Description	IEP Youth Services - Encompasses the administrative arm of IEP Youth Services, Inc. as well as miscellaneous minor programs.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	712555	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	13	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	12	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ORGANIZATION	NamePerson
Telephone Number	7324312663	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	75 WEST MAIN STREET	AddressLine1
City	FREEHOLD	City
State	NJ	State
ZIP Code	07728	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Martin Krupnick
President & CEO	40.0	X	X	118664	0	40604
James V Gorman
Chairman	1.0	X	X	0	0	0
Robert A Bennett
Vice-Chairman	1.0	X	X	0	0	0
Carl Danziger
Treasurer	1.0	X	X	0	0	0
Matthew Herman
Secretary	1.0	X	X	0	0	0
Steven Berlin
Trustee	1.0	X		0	0	0
Cynthia Joy
Trustee	1.0	X		0	0	0
Adele Keller
Trustee	1.0	X		0	0	0
Peter La France
Trustee	1.0	X		0	0	0
Kathleen Lockwood
Trustee	1.0	X		0	0	0
Lewis Wetstein
Trustee	1.0	X		0	0	0
Herbert Williams
Trustee	1.0	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	118664	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	40604	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	767221	GovernmentGrants
All Other Contributions	4325	AllOtherContributions
Total Contributions	771546	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PROGRAM SERVICE REVENUE	Description
Business Code	624100	BusinessCode
Total Revenue Column	72002	TotalRevenueColumn
Related Or Exempt Function Income	72002	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	72002	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1105	TotalRevenueColumn
Exclusion	$1,105	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	26404	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	12458	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	13946	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	2439	TotalRevenueColumn
Related Or Exempt Function Income	2439	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	2439	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	861038	TotalRevenueColumn
Related Or Exempt Function Income	74441	RelatedOrExemptFunctionIncome
Exclusion	$1,105	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	159268	Total
Program Services	146527	ProgramServices
Management And General	12741	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	318214	Total
Program Services	209342	ProgramServices
Management And General	108872	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	13280	Total
Program Services	8881	ProgramServices
Management And General	4399	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	43241	Total
Program Services	21154	ProgramServices
Management And General	22087	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	42857	Total
Program Services	31638	ProgramServices
Management And General	11219	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15400	Total
Program Services	11900	ProgramServices
Management And General	3500	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	37218	Total
Program Services	36094	ProgramServices
Management And General	1124	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	864	Total
Program Services	864	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	20952	Total
Program Services	18090	ProgramServices
Management And General	2862	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	43184	Total
Program Services	21281	ProgramServices
Management And General	21903	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	7659	Total
Program Services	5671	ProgramServices
Management And General	1988	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	6104	Total
Program Services	5340	ProgramServices
Management And General	764	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	5356	Total
Management And General	5356	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	14630	Total
Management And General	14630	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	20828	Total
Program Services	13938	ProgramServices
Management And General	6890	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
OTHER EXPENSES	9663	2141	7522
PROGRAM SERVICES	179694	179694

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	938412	Total
Program Services	712555	ProgramServices
Management And General	225857	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	241220	BOY
EOY	28822	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	47852	BOY
EOY	260792	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	99407	BOY
EOY	23408	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	295573	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	152218	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	157985	BOY
EOY	143355	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	4295	BOY
EOY	8725	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	550759	BOY
EOY	465102	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	50796	BOY
EOY	40477	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	90192	BOY
EOY	87997	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2287	BOY
EOY	3631	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	114487	BOY
EOY	110357	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	25378	BOY
EOY	32395	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	283140	BOY
EOY	274857	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	254608	BOY
EOY	177234	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	13011	BOY
EOY	13011	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	267619	BOY
EOY	190245	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	550759	BOY
EOY	465102	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-77374	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1284373	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	954229	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	765173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	885965	CurrentTaxYearMinus1Year
Current Tax Year	843548	CurrentTaxYear
Total	4733288	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1284373	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	954229	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	765173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	885965	CurrentTaxYearMinus1Year
Current Tax Year	843548	CurrentTaxYear
Total	4733288	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	4733288	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9726	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6700	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12006	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1906	CurrentTaxYearMinus1Year
Current Tax Year	1105	CurrentTaxYear
Total	31443	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	160383	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	149628	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	314299	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	32291	CurrentTaxYearMinus1Year
Current Tax Year	16385	CurrentTaxYear
Total	672986	Total

Field	Value	IRS element (for citing)
Total Support	5437717	TotalSupport
Public Support Pertcentage170	0.87045	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.87157	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Current Year Minus3 Years		CurrentYearMinus3Years
Current Year Minus4 Years		CurrentYearMinus4Years

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20040	OtherCostOrOtherBasis
Book Value	20040	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	180359	OtherCostOrOtherBasis
Depreciation	80646	Depreciation
Book Value	99713	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	71793	OtherCostOrOtherBasis
Depreciation	49941	Depreciation
Book Value	21852	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	23381	OtherCostOrOtherBasis
Depreciation	21631	Depreciation
Book Value	1750	BookValue

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildings
Total Of Book Value Land Buildings	143355	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DEFERRED LIABILITY - UNEMPLOYMENT	$19,263
SEP CONTRIBUTION PAYABLE	$13,132

Field	Value	IRS element (for citing)
Total Of Amounts	32395	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	873496	TotRevenueEtcAuditedFinclStmt
Other Revenues	12458	OtherRevenues
Revenue Not Rptd F990	12458	RevenueNotRptdF990
Revenue Subtotal	861038	RevenueSubtotal
Total Revenue Per Form990	861038	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	950870	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	12458	OtherExpensesIncluded
Expenses Not Rptd F990	12458	ExpensesNotRptdF990
Expenses Subtotal	938412	ExpensesSubtotal
Total Expenses Per Form990	938412	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FIN 48	SCHEDULE D, PART XIV	IEP YOUTH SERVICES, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AT IEP YOUTH SERVICES, INC. AS OF JUNE 30, 2013 AND 2012. THERE ARE NO OPEN TAX PERIODS PRIOR TO JUNE 2010. IN ADDITION, THERE ARE NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE FINANCIAL STATEMENTS.
FUNDRAISING EXPENSE	PART XII, XIII, LINE 2D	TOTAL FUNDRAISING INCOME OF $26,404 LESS DIRECT FUNDRAISING EXPENSE OF $12,458.

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GOLF OUTING	NameOfEvent1
Gross Receipts Event1	26404	GrossReceiptsEvent1
Gross Revenue Event1	26404	GrossRevenueEvent1
Other Direct Expenses Event1	12458	OtherDirectExpensesEvent1
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	26404	GrossReceiptsTotal
Gross Revenue Total Events	26404	GrossRevenueTotalEvents
Other Direct Expenses Total Events	12458	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	12458	DirectExpenseSummaryEvents
Net Income Summary	13946	NetIncomeSummary

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	Martin Krupnick	NamePerson
Title	President & CEO	Title
Base Compensation Filing Org	100000	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	18664	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	4196	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	36408	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	159268	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	MARTIN KRUPNICK	NamePerson

Field	Value	IRS element (for citing)
Relationship	EXECUTIVE DIRECTOR	Relationship
Amount Of Transaction	18564	AmountOfTransaction
Description Of Transaction	RENTAL INCOME-RENTAL FACILITY	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990 REVIEW	FORM 990 PART VI SECTION B LINE 11A	THE BOARD OF DIRECTORS MEETS SEVERAL TIMES A YEAR. AT THE ANNUAL BOARD MEETING EACH MEMBER REVIEWS THE TAX RETURN.
PUBLIC INFORMATION	FORM 990 PART VI SECTION C LINE 19	All governing documents available upon request.
CONFLICT OF INTEREST POLICY	FORM 990 PART VI SECTION B LINE 12A-C	Board member reviews all activity.
COMPENSATION DETERMINATION	FORM 990 PART VI SECTION B LINE 15	The process for determing compensation for executive director & key employees includes a review and approval by independent persons, comparability data & contemporaneous substantiation of the deliberation & decision. The Chief Executive's compensation is determined by the executive compensation committee which consists of independent directors on the board of trustees.
OFFICER'S COMPENSATION	990 PART VII, SECTION A	MARTIN KRUPNICK, PRESIDENT AND CEO REPORTABLE COMPENSATION INCLUDED IN COLUMN D LINE 1 INCLUDES BOTH W-2 INCOME FROM ORGANIZATION OF $100,000 AND 1099 INCOME FOR RENTAL OF OFFICES OWNED BY MARTIN KRUPNICK OF $18,564, TOTALING $118,564.