IOP PUBLISHING INCORPORATED: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- IOP PUBLISHING INCORPORATED (EIN 23-2659520)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-14
- IRS object ID
- 201333189349304038
- Schema version
- 2012v2.1
- 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 | 2013-11-14T13:12:43-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232628828 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHECHTMAN MARKS DEVOR PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 MARKET STREET SUITE 500 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232659520 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOP PUBLISHING INCORPORATED | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | IOPP | NameControl |
| Phone | 2156270880 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 SOUTH INDEPENDENCE MALL WEST NO | AddressLine1 |
| Address Line2 | 929 | AddressLine2 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19106 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHEN M MOSS | Name |
| Title | SECRETARY | Title |
| Phone | 2156270880 | Phone |
| Date Signed | 2013-11-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL SUTTER CPA | Name |
| PTIN | P01400284 | PTIN |
| Phone | 2154969200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEPHEN M MOSS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 SOUTH INDEPENDENCE MALL WEST NO | AddressLine1 |
| Address Line2 | 929 | AddressLine2 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4204076 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.IOP.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1991 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | THE PROMOTION AND PUBLICATION OF EDUCATIONAL MATERIAL RELATED TO PHYSICS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 33 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3766806 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4204076 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3766806 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4204076 | 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 | 2415831 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2634215 | 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 | 907674 | OtherExpensePriorYear |
| Other Expenses Current Year | 990658 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3323505 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3624873 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 443301 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 579203 | RevenuesLessExpensesCY |
| Total Assets BOY | 2908955 | TotalAssetsBOY |
| Total Assets EOY | 2088316 | TotalAssetsEOY |
| Total Liabilities BOY | 458867 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 444378 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2450088 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1643938 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE PROMOTION AND PUBLICATION OF EDUCATIONAL MATERIAL RELATED TO PHYSICS; PARTICIPATE IN MEETINGS, LECTURES, EXHIBITS AND CONFERENCES RELATED TO PHYSICS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3494818 | Expense |
| Revenue | 4204076 | Revenue |
| Description | IT IS THE MISSION OF THE ORGANIZATION TO PROMOTE PHYSICS AND PHYSICS EDUCATION WORLDWIDE. IT IS THE INSTITUTE OF PHYSICS AIM TO IDENTIFY AND HONOR PHYSICISTS WHO ARE TODAY MAKING REMARKABLE CONTRIBUTIONS TO THE FIELD AND TO ENCOURAGE YOUNGER MEMBERS OF PHYSICS COMMUNITY TO GREATER SUCCESS IN THE FUTURE. THE PROCESS OF IDENTIFICATION INCREASES THE SENSE OF COMMUNITY WITHIN THE INSTITUTE AND THE CELEBRATION OF THESE ACCOMPLISHMENTS SERVES TO RAISE THE PROFILE OF PHYSICS INTERNATIONALLY. APPROXIMATELY 1,400 UNIVERSITIES AND SCIENCE ORGANIZATIONS WORLDWIDE BENEFITED FROM THESE PROGRAMS IN 2012. THE ORGANIZATION PUBLISHES APPROXIMATELY 68 JOURNALS DURING THE YEAR. | Description |
| Total Program Service Expense | 3494818 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 33 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANAGEMENT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2156270880 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 SOUTH INDEPENDENCE MALL WEST | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19106 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| STUART PALMER | ||||||||
| PRESIDENT | 0.50 | X | 0 | 0 | 0 | |||
| JULIAN JONES | ||||||||
| TREASURER | 0.50 | X | 0 | 0 | 0 | |||
| MICHAEL BRAY | ||||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |||
| NICOLA GULLEY | ||||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |||
| STEVEN HALL | ||||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |||
| PAUL HARDAKER | ||||||||
| DIRECTOR | 0.50 | X | 0 | 200000 | 0 | |||
| STEPHEN M MOSS | ||||||||
| SECRETARY | 35.00 | 234763 | 0 | 19041 | X | |||
| SHARICE COLLINS | ||||||||
| VICE PRESIDENT, MARKETING | 35.00 | 201498 | 0 | 19726 | X | |||
| MELANIE FAITHFUL | ||||||||
| DIRECTOR, LATIN AMERICAN SALES | 35.00 | 160842 | 0 | 21132 | X | |||
| KERRY KROFFE | ||||||||
| PUBLISHER | 35.00 | 107157 | 0 | 13283 | X | |||
| MARK SAUTER | ||||||||
| VICE PRESIDENT, GLOBAL CORPORATE SALES | 35.00 | 165212 | 0 | 9342 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 869472 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 200000 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 82524 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PUBLISHING OF SCIENTIF | Description |
| Business Code | 323100 | BusinessCode |
| Total Revenue Column | 4204076 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4204076 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4204076 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4204076 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4204076 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 475029 | Total |
| Program Services | 475029 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1753803 | Total |
| Program Services | 1753803 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58128 | Total |
| Program Services | 58128 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 212332 | Total |
| Program Services | 212332 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134923 | Total |
| Program Services | 134923 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18188 | Total |
| Management And General | 18188 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18900 | Total |
| Management And General | 18900 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 730 | Total |
| Management And General | 730 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1815 | Total |
| Management And General | 1815 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96220 | Total |
| Program Services | 29133 | ProgramServices |
| Management And General | 67087 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 221983 | Total |
| Program Services | 221983 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 520254 | Total |
| Program Services | 520254 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6165 | Total |
| Program Services | 6165 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33518 | Total |
| Program Services | 33518 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23335 | Total |
| Management And General | 23335 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| REPAIRS AND MAINTENANCE | 47050 | 47050 |
| MEALS AND ENTERTAINMENT | 2500 | 2500 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3624873 | Total |
| Program Services | 3494818 | ProgramServices |
| Management And General | 130055 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 297 | BOY |
| EOY | 297 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65355 | BOY |
| EOY | 54826 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26498 | BOY |
| EOY | 78543 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 544070 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 426166 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100033 | BOY |
| EOY | 117904 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2716772 | BOY |
| EOY | 1836746 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2908955 | BOY |
| EOY | 2088316 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 403572 | BOY |
| EOY | 390309 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55295 | BOY |
| EOY | 54069 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 458867 | BOY |
| EOY | 444378 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000 | BOY |
| EOY | 1000 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2449088 | BOY |
| EOY | 1642938 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2450088 | BOY |
| EOY | 1643938 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2908955 | BOY |
| EOY | 2088316 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 579203 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1385353 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF PHYSICS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232659520 | EIN |
| Type Of Organization | N/A | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 0 | OrganizedInUS |
| Amount | $1 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 1 | SumOfAmounts |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: IOP PUBLISHING PROVIDED SERVICE TO THE INSTITUTE OF PHYSICS THROUGH PUBLISHING RANGE OF PHYSICS AND PHYSICS RELATED JOURNALS, COMMUNITY WEBSITES, AND MAGAZINES. | GeneralExplanation |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23014 | OtherCostOrOtherBasis |
| Depreciation | 18410 | Depreciation |
| Book Value | 4604 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 521056 | OtherCostOrOtherBasis |
| Depreciation | 407756 | Depreciation |
| Book Value | 113300 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 117904 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO/FROM INTERCOMPANY | Description |
| Book Value | 1836746 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1836746 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4204076 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 4204076 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4204076 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3624873 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3624873 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3624873 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | MANAGEMENT OF THE ORGANIZATION CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAX AUTHORITIES, INCLUDING CHANGES TO THE ORGANIZATION'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES THE ORGANIZATION MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS SUBJECT TO THE UNRELATED BUSINESS INCOME TAX THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PAUL HARDAKER | ||||||||||||||
| DIRECTOR | 0 | 0 | 0 | 0 | 0 | 200000 | 0 | 0 | 0 | 0 | 0 | 200000 | 0 | 0 |
| STEPHEN M MOSS | ||||||||||||||
| SECRETARY | 124454 | 0 | 99509 | 0 | 10800 | 0 | 12167 | 0 | 6874 | 0 | 253804 | 0 | 0 | 0 |
| SHARICE COLLINS | ||||||||||||||
| VICE PRESIDENT, MARKETING | 116043 | 0 | 74655 | 0 | 10800 | 0 | 12852 | 0 | 6874 | 0 | 221224 | 0 | 0 | 0 |
| MELANIE FAITHFUL | ||||||||||||||
| DIRECTOR, LATIN AMERICAN SALES | 98158 | 0 | 51884 | 0 | 10800 | 0 | 11064 | 0 | 10068 | 0 | 181974 | 0 | 0 | 0 |
| MARK SAUTER | ||||||||||||||
| VICE PRESIDENT, GLOBAL CORPORATE SAL | 113514 | 0 | 40898 | 0 | 10800 | 0 | 2468 | 0 | 6874 | 0 | 174554 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THE GOVERNING BODY OF THE ORGANIZATION DOES NOT HAVE SEPERATE COMMITTEES. THEREFORE THIS IS NOT APPLICABLE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE 990 WILL BE PROVIDED TO THE FINANCE DIRECTOR, WHO WILL REVIEW THE 990 WITH THE BOARD OF DIRECTORS, BEFORE IT IS FILED. MEETING TO BE HELD ON OCTOBER 30, 2013. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL MEMBERS OF THE BOARD OF DIRECTORS ARE COVERED UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND ALL BOARD OF DIRECTOR MEMBERS ARE INCLUDED IN THE DETERMINATION OF CONFLICTS OF INTEREST. ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO DISCLOSE BOTH ITS EXISTENCE AND ALL FACTS SURROUNDING THE CONFLICT TO THE BOARD. IF A BOARD MEMBER IS DETERMINED TO HAVE A CONFLICT OF INTEREST, HE OR SHE IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS RELATING TO CONFLICTING TRANSACTIONS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF ALL EMPLOYEES AND MANAGEMENT ARE APPROVED ON AN ANNUAL BASIS BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS USES COMPARABLE DATA, INCLUDING INDUSTRY STATISTICS AND GUIDESTAR.COM, TO DETERMINE COMPENSATION AMOUNTS. THE LAST REVIEW OF COMPENSATION FOR ALL EMPLOYEES AND MANAGEMENT WAS COMPLETED IN NOVEMBER OF 2011. EMPLOYEE SALARY REVIEW IS BEING CONDUCTED IN CONJUNCTION WITH HAY GROUP (SEPTEMBER 2013). | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | DECREASE IN NET ASSETS, SUBSIDIARY INVESTMENT -1,385,353. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| SCHEDULE R, PART V, LINE 2, LOAN TO OR FOR RELATED ORGANIZATION: | GROSS LOAN TO RELATED ORGANIZATION FOR $1,836,746 WAS OFFSET BY OPERATING LOSS IN SUBSIDIARY FOR $1,494,792 WHICH NETS TO $341,954. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressForeign/AddressLine1 | CityAddressForeign/City | CountryAddressForeign/Country | Primary ActivitiesPrimaryActivities | Legal Domicile Foreign CountryLegalDomicileForeignCountry | Exempt Code SectionExemptCodeSection | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|
| INSTITUTE OF PHYSICS | ||||||
| 76 PORTLAND PLACE | LONDON | UK | SCIENTIFIC MEMBERSHIP ORGANIZATION | UK | N/A | 0 |
| IOP PUBLISHING LTD | ||||||
| TEMPLE CIRCUS TEMPLE WAY | BRISTOL | UK | SCIENTIFIC MEMBERSHIP ORGANIZATION | UK | N/A | 0 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOP BUSINESS PUBLISHING INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 S INDEPENDENCE MALL WEST-SUITE | AddressLine1 |
| City | PHILDELPHIA | City |
| State | PA | State |
| ZIP Code | 19106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232301131 | EIN |
| Primary Activity | TO HANDLE THE MAGAZINES AND ADVERTISING OF IOP PUBLISHING INCORPORATED | PrimaryActivity |
| Legal Domicile State | PA | LegalDomicileState |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | -204622 | ShareOfTotalIncome |
| Share Of EOY Assets | 1588382 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOP PUBLISHING LTD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionType |
| Amount Involved | 341954 | AmountInvolved |
| Method Of Amt Determination | SEE SCHEDULE O | MethodOfAmtDetermination |
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