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        <TotalAmt>0</TotalAmt>
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      <FeesForServicesLegalGrp>
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      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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      <FeesForServicesProfFundraising>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>196982</ProgramServicesAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>277879</EOYAmt>
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      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
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        <EOYAmt>235837</EOYAmt>
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        <EOYAmt>12961</EOYAmt>
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        <BOYAmt>0</BOYAmt>
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      <ReconcilationRevenueExpnssAmt>58553</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearAmt>958820</CurrentTaxYearAmt>
        <TotalAmt>4407735</TotalAmt>
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        <CurrentTaxYearAmt>958820</CurrentTaxYearAmt>
        <TotalAmt>4407735</TotalAmt>
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      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>4407735</PublicSupportTotal170Amt>
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        <CurrentTaxYearMinus3YearsAmt>12006</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1906</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1105</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>770</CurrentTaxYearAmt>
        <TotalAmt>22487</TotalAmt>
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        <CurrentTaxYearAmt>3991</CurrentTaxYearAmt>
        <TotalAmt>502648</TotalAmt>
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    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
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      <HeldWorksArtGrp />
      <CYMinus3YrEndwmtFundGrp />
      <CYMinus4YrEndwmtFundGrp />
      <LandGrp>
        <OtherCostOrOtherBasisAmt>20040</OtherCostOrOtherBasisAmt>
        <BookValueAmt>20040</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>180359</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>87205</DepreciationAmt>
        <BookValueAmt>93154</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>71793</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>52492</DepreciationAmt>
        <BookValueAmt>19301</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>23381</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>22131</DepreciationAmt>
        <BookValueAmt>1250</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp />
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      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED LIABILITY - UNEMPLOYM</Desc>
        <Amt>25565</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SEP CONTRIBUTION PAYABLE</Desc>
        <Amt>12797</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>38362</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>999322</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>16545</OtherRevenueAmt>
      <RevenueNotReportedAmt>16545</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>982777</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>982777</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>940769</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>16545</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>16545</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>924224</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>924224</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART XIV</FormAndLineReferenceDesc>
        <ExplanationTxt>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, 2014 AND 2013. THERE ARE NO OPEN TAX PERIODS PRIOR TO JUNE 2011. IN ADDITION, THERE ARE NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, XIII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>TOTAL FUNDRAISING INCOME OF $31,696 LESS DIRECT FUNDRAISING EXPENSE OF $16,545.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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        <OtherDirectExpensesEvent1Amt>16545</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>31696</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>31696</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>16545</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16545</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15151</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Martin Krupnick</PersonNm>
        <TitleTxt>President &amp; CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>100000</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>26625</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>4036</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>28292</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>158953</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="IRS990ScheduleL">
      <TotalBalanceDueAmt>0</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>MARTIN KRUPNICK</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>EXECUTIVE DIRECTOR</RelationshipDescriptionTxt>
        <TransactionAmt>18664</TransactionAmt>
        <TransactionDesc>RENTAL INCOME-RENTAL FACILITY</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION B LINE 11A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS MEETS SEVERAL TIMES A YEAR. AT THE ANNUAL BOARD MEETING EACH MEMBER REVIEWS THE TAX RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION C LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All governing documents available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION B LINE 12A-C</FormAndLineReferenceDesc>
        <ExplanationTxt>Board member reviews all activity.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION B LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The process for determing compensation for executive director &amp; key employees includes a review and approval by independent persons, comparability data &amp; contemporaneous substantiation of the deliberation &amp; decision. The Chief Executive's compensation is determined by the executive compensation committee which consists of independent directors on the board of trustees.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>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 $18,664, TOTALING $118,664.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>