IEP YOUTH SERVICES INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- IEP YOUTH SERVICES INC (EIN 22-2439656)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-04-11
- IRS object ID
- 201341019349300004
- Schema version
- 2011v1.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-11T07:49:37-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | 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 | 2011-07-01 | 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 |
| City | FREEHOLD | City |
| State | NJ | State |
| ZIP Code | 07728 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Martin Krupnick | Name |
| Title | Executive Director | Title |
| Date Signed | 2013-04-10 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ERIC M STRAUSS CPA | Name |
| Phone | 2155462140 | Phone |
| Date Prepared | 2013-04-10 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | 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 | 942282 | 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 | 20 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 8935 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 832351 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 756238 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 64108 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3311 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1906 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 328916 | OtherRevenuePriorYear |
| Other Revenue Current Year | 33055 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1097400 | TotalRevenuePriorYear |
| Total Revenue Current Year | 931420 | 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 | 555764 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 569043 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 24587 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 558022 | OtherExpensePriorYear |
| Other Expenses Current Year | 390740 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1113786 | TotalExpensesPriorYear |
| Total Expenses Current Year | 959783 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -16386 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -28363 | RevenuesLessExpensesCY |
| Total Assets BOY | 581535 | TotalAssetsBOY |
| Total Assets EOY | 550759 | TotalAssetsEOY |
| Total Liabilities BOY | 285553 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 283140 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 295982 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 267619 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| 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 | 74351 | Expense |
| Description | Project Open House - Provider of shelter care, psychological counselling, and evaluations for juveniles in family crisis as assigned by the family division of the NJ Superior Court. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 519461 | Expense |
| Description | Project Kin - Provider of long and short term placement host homes of juveniles in family crisis. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 148031 | Expense |
| Revenue | 64108 | 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 | 741843 | 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 |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 18 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 20 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
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 | 109927 | 0 | 42501 |
| 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 | 109927 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 42501 | 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 | 832351 | GovernmentGrants |
| Total Contributions | 832351 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SERVICE REVENUE | Description |
| Business Code | 624100 | BusinessCode |
| Total Revenue Column | 64108 | TotalRevenueColumn |
| Related Or Exempt Function Income | 64108 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 64108 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1906 | TotalRevenueColumn |
| Exclusion | $1,906 | 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 |
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 | 32601 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 10862 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21739 | 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 | 11316 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11316 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 11316 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 931420 | TotalRevenueColumn |
| Related Or Exempt Function Income | 75424 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,906 | 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 | 152427 | Total |
| Program Services | 119644 | ProgramServices |
| Management And General | 8196 | ManagementAndGeneral |
| Fundraising | 24587 | Fundraising |
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 | 326791 | Total |
| Program Services | 249032 | ProgramServices |
| Management And General | 77759 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55700 | Total |
| Program Services | 44438 | ProgramServices |
| Management And General | 11262 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34125 | Total |
| Program Services | 26273 | ProgramServices |
| Management And General | 7852 | 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 | 1851 | Total |
| Program Services | 651 | ProgramServices |
| Management And General | 1200 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20620 | Total |
| Program Services | 9500 | ProgramServices |
| Management And General | 11120 | 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 | 47540 | Total |
| Program Services | 29354 | ProgramServices |
| Management And General | 18186 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 909 | Total |
| Program Services | 909 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6251 | Total |
| Program Services | 4389 | ProgramServices |
| Management And General | 1862 | 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 | 34211 | Total |
| Program Services | 16796 | ProgramServices |
| Management And General | 17415 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9005 | Total |
| Program Services | 8023 | ProgramServices |
| Management And General | 982 | 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 | 1666 | Total |
| Program Services | 1483 | ProgramServices |
| Management And General | 183 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5547 | Total |
| Management And General | 5547 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13536 | Total |
| Management And General | 13536 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20941 | Total |
| Program Services | 9526 | ProgramServices |
| Management And General | 11415 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OTHER EXPENSES | 15945 | 9107 | 6838 | 0 |
| PROGRAM SERVICES | 212718 | 212718 | 0 | 0 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 959783 | Total |
| Program Services | 741843 | ProgramServices |
| Management And General | 193353 | ManagementAndGeneral |
| Fundraising | 24587 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 241220 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 332675 | BOY |
| EOY | 47852 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 78599 | BOY |
| EOY | 99407 | 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 | 347763 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 189778 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 169022 | BOY |
| EOY | 157985 | 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 | 1239 | BOY |
| EOY | 4295 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 581535 | BOY |
| EOY | 550759 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26298 | BOY |
| EOY | 63332 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 90192 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 15129 | 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 | 118426 | BOY |
| EOY | 114487 | 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 | 140829 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 285553 | BOY |
| EOY | 283140 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 278508 | BOY |
| EOY | 254608 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17474 | 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 | 295982 | BOY |
| EOY | 267619 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 581535 | BOY |
| EOY | 550759 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -28363 | ReconcilationRevenueExpenses |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
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 | 1693362 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1284373 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 954229 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 765173 | CurrentTaxYearMinus1Year |
| Current Tax Year | 885965 | CurrentTaxYear |
| Total | 5583102 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1693362 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1284373 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 954229 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 765173 | CurrentTaxYearMinus1Year |
| Current Tax Year | 885965 | CurrentTaxYear |
| Total | 5583102 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 5583102 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 7543 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9726 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6700 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12006 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1906 | CurrentTaxYear |
| Total | 37881 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 149224 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 160383 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 149628 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 314299 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11316 | CurrentTaxYear |
| Total | 784850 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 6405833 | TotalSupport |
| Public Support Pertcentage170 | 0.87157 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.86100 | 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 |
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 | 180360 | OtherCostOrOtherBasis |
| Depreciation | 73245 | Depreciation |
| Book Value | 107115 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 71793 | OtherCostOrOtherBasis |
| Depreciation | 47390 | Depreciation |
| Book Value | 24403 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 75570 | OtherCostOrOtherBasis |
| Depreciation | 69143 | Depreciation |
| Book Value | 6427 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildings | |
| Total Of Book Value Land Buildings | 157985 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Total Revenue | 931420 | TotalRevenue |
| Total Expenses | 959783 | TotalExpenses |
| Excess Or Deficit For Year | -28363 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -28363 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 942282 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 10862 | OtherRevenues |
| Revenue Not Rptd F990 | 10862 | RevenueNotRptdF990 |
| Revenue Subtotal | 931420 | RevenueSubtotal |
| Total Revenue Per Form990 | 931420 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 970645 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 10862 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 10862 | ExpensesNotRptdF990 |
| Expenses Subtotal | 959783 | ExpensesSubtotal |
| Total Expenses Per Form990 | 959783 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (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, 2012 AND 2011. THERE ARE NO OPEN TAX PERIODS PRIOR TO JUNE 2008. 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 $32,601 LESS DIRECT FUNDRAISING EXPENSE OF $10,862 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF OUTING | NameOfEvent1 |
| Gross Receipts Event1 | 32601 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 32601 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 10682 | OtherDirectExpensesEvent1 |
| Total Number Of Other Events | 0 | TotalNumberOfOtherEvents |
| Gross Receipts Total | 32601 | GrossReceiptsTotal |
| Gross Revenue Total Events | 32601 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 10682 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 10682 | DirectExpenseSummaryEvents |
| Net Income Summary | 21919 | 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 |
| Base Compensation Filing Org | 92000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 17927 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 3851 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 38650 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 152428 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 0 | TotalBalanceDue |
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 | 18473 | AmountOfTransaction |
| Description Of Transaction | RENTAL INCOME-RENTAL FACILITY | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 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. |
| CHANGE IN ACCOUNTING METHOD | 990, PART XII, ACCOUNTING METHOD | FOR THE YEAR ENDED JUNE 30, 2012 IEP YOUTH SERVICES, INC. CHANGED THEIR METHOD OF ACCOUNTING FROM MODIFIED CASH BASIS TO ACCRUAL. PURSUANT TO THIS CHANGE EXPENSE ACCOUNTS WHICH INCLUDE, BUT ARE NOT LIMITED TO, INSURANCE EXPENSE AND AUDIT EXPENSE WERE PREVIOUSLY ACCOUNTED FOR ON A CASH BASIS ARE NOW ACCOUNTED FOR UNDER THE ACCRUAL BASIS. FURTHERMORE PROPERTY AND EQUIPMENT PURCHASED WITH GOVERNMENT MONEY WAS EXPENSE IN PREVIOUS YEAR AND CAPITALIZED IN THE CURRENT YEAR. |
| 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 $92,000 AND 1099 INCOME FOR RENTAL OF OFFICES OWNED BY MARTIN KRUPNICK OF $17,927, TOTALING $109,927. |