2013-04-11T07:49:37-05:00 2012-06-30 WITHUM SMITH BROWN PC 2 LOGAN SQ STE 2001 PHILADELPHIA PA 191032726 990 2011-07-01 222439656 IEP YOUTH SERVICES INC % ORGANIZATION IEPY 7324312663 75 WEST MAIN STREET FREEHOLD NJ 07728 Martin Krupnick 2013-04-10 true ERIC M STRAUSS CPA 2155462140 2013-04-10 2011 2016-02-25 16:41:14Z MARTIN KRUPNICK 75 WEST MAIN STREET FREEHOLD NJ 07728 942282 false X IEPYOUTHSERVICES.ORG X 1992 NJ The organization's primary exempt purpose is to provide psychological evaluation services & respite care services for children in family crisis situations. 12 11 20 0 0 0 8935 832351 756238 64108 3311 1906 328916 33055 1097400 931420 0 0 0 0 555764 569043 0 0 24587 558022 390740 1113786 959783 -16386 -28363 581535 550759 285553 283140 295982 267619 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE PSYCHOLOGICAL EVALUATION SERVICES & RESPITE CARE SERVICES FOR CHILDREN IN FAMILY CRISIS SITUATIONS. false false 74351 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. 519461 Project Kin - Provider of long and short term placement host homes of juveniles in family crisis. 148031 64108 IEP Youth Services - Encompasses the administrative arm of IEP Youth Services, Inc. as well as miscellaneous minor programs. 741843 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false true false false false false false false false false false false false false true 18 0 true 20 true false false false false false true true false false false false false false false X 12 11 false false false false false false false true true false false true true true true true true true true false NJ X ORGANIZATION 7324312663 75 WEST MAIN STREET FREEHOLD NJ 07728 X Martin Krupnick 40.0 X X 109927 0 42501 James V Gorman 1.0 X X 0 0 0 Robert A Bennett 1.0 X X 0 0 0 Carl Danziger 1.0 X X 0 0 0 Matthew Herman 1.0 X X 0 0 0 Steven Berlin 1.0 X 0 0 0 Cynthia Joy 1.0 X 0 0 0 Adele Keller 1.0 X 0 0 0 Peter La France 1.0 X 0 0 0 Kathleen Lockwood 1.0 X 0 0 0 Lewis Wetstein 1.0 X 0 0 0 Herbert Williams 1.0 X 0 0 0 109927 0 42501 1 false true false 0 832351 832351 PROGRAM SERVICE REVENUE 624100 64108 64108 64108 1906 1906 0 0 0 32601 10862 21739 0 0 OTHER INCOME 11316 11316 11316 931420 75424 1906 0 0 0 0 152427 119644 8196 24587 0 326791 249032 77759 0 55700 44438 11262 34125 26273 7852 0 1851 651 1200 20620 9500 11120 0 0 0 47540 29354 18186 909 909 6251 4389 1862 0 0 34211 16796 17415 9005 8023 982 0 1666 1483 183 5547 5547 0 13536 13536 20941 9526 11415 OTHER EXPENSES 15945 9107 6838 0 PROGRAM SERVICES 212718 212718 0 0 959783 741843 193353 24587 0 241220 332675 47852 78599 99407 0 0 0 0 0 0 0 0 0 0 0 0 347763 189778 169022 157985 0 0 0 0 0 0 0 0 1239 4295 581535 550759 26298 63332 0 90192 0 15129 0 0 0 0 0 0 118426 114487 0 0 140829 0 285553 283140 X 278508 254608 17474 13011 0 0 295982 267619 581535 550759 -28363 X X false true true X true true X 1693362 1284373 954229 765173 885965 5583102 1693362 1284373 954229 765173 885965 5583102 5583102 7543 9726 6700 12006 1906 37881 149224 160383 149628 314299 11316 784850 6405833 0.87157 0.86100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20040 20040 180360 73245 107115 71793 47390 24403 75570 69143 6427 157985 0 0 931420 959783 -28363 -28363 942282 10862 10862 931420 931420 970645 10862 10862 959783 959783 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 GOLF OUTING 32601 32601 10682 0 32601 32601 10682 10682 21919 X X X false false false false false false false false false Martin Krupnick 92000 0 0 0 17927 0 3851 0 38650 0 152428 0 0 0 0 MARTIN KRUPNICK EXECUTIVE DIRECTOR 18473 RENTAL INCOME-RENTAL FACILITY false 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.