JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INC (EIN 39-1950055)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-23
IRS object ID
202432979349301583
Schema version
2023v5.1
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

FieldValueIRS element (for citing)
Return2024-10-23T13:58:24-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390974031PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEGNER CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1419 N LEE STAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP223142301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391950055EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOURNAL OF ORTHOPAEDIC &BusinessNameLine1Txt
Business Name Line2SPORTS PHYSICAL THERAPY INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJOURBusinessNameControlTxt
Phone8777663450PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11020 N FAIRFAX ST 400-AAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROB BENNETTPersonNm
Person TitleEXECUTIVE DIRECTOR/ PUBLISHERPersonTitleTxt
Phone8777663450PhoneNum
Signature2024-10-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGLENN MILLER CPAPreparerPersonNm
PTINP00086726PTIN
Phone7035190990PhoneNum
Preparation2024-10-23PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROB BENNETTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11020 N FAIRFAX ST 400-AAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,412,124GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JOSPT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionPUBLISH SCIENTIFIC, CLINICAL CONTENT FOR PHYSICAL THERAPISTS TO ADVANCE MUSCULOSKELETAL PRACTICE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$48,071TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,496,265PYProgramServiceRevenueAmt
CY Program Service Revenue$1,384,048CYProgramServiceRevenueAmt
PY Investment Income$1,083PYInvestmentIncomeAmt
CY Investment Income$2,093CYInvestmentIncomeAmt
PY Other Revenue$24,175PYOtherRevenueAmt
CY Other Revenue$25,983CYOtherRevenueAmt
PY Total Revenue$1,521,523PYTotalRevenueAmt
CY Total Revenue$1,412,124CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$401,581PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$378,857CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$33,018CYTotalFundraisingExpenseAmt
PY Other Expenses$1,128,607PYOtherExpensesAmt
CY Other Expenses$690,153CYOtherExpensesAmt
PY Total Expenses$1,530,188PYTotalExpensesAmt
CY Total Expenses$1,069,010CYTotalExpensesAmt
PY Revenues Less Expenses-$8,665PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$343,114CYRevenuesLessExpensesAmt
Total Assets BOY$759,293TotalAssetsBOYAmt
Total Assets EOY$864,074TotalAssetsEOYAmt
Total Liabilities BOY$883,827TotalLiabilitiesBOYAmt
Total Liabilities EOY$645,494TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$124,534NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$218,580NetAssetsOrFundBalancesEOYAmt
MissionTHE JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY (JOSPT) PUBLISHES SCIENTIFICALLY RIGOROUS CONTENT AND PROMOTES ITS APPLICATION TO MOVEMENT-RELATED HEALTH. JOSPT AIMS TO BE THE LEADING INTERNATIONAL SOURCE OF KNOWLEDGE FOR MOVEMENT-RELATED HEALTH.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$707,421ExpenseAmt
Grant$0GrantAmt
Revenue$1,335,977RevenueAmt
DescONLINE JOURNAL: JOSPT CONTINUED TO PUBLISH SCIENTIFICALLY RIGOROUS, CLINICALLY RELEVANT CONTENT IN PRINT AND ONLINE. JOSPT PUBLISHED 12 ISSUES ACROSS THE YEAR, EXPANDING ITS INTERNATIONAL REACH WITH HALF OF THE PUBLISHED SUBMISSIONS ORIGINATING FROM OUTSIDE THE UNITED STATES. JOSPT ALSO PARTNER'S INTERNATIONALLY TO TRANSLATE CLINICAL PRACTICE GUIDELINES AND KEY ARTICLES INTO SEVERAL LANGUAGES. JOSPT INC ALSO PUBLISHES A FULLY GOLD OPEN ACCESS JOURNAL THAT IS FREE TO READ, JOSPT OPEN, AND A CASE REPORTS JOURNAL, JOSPT CASES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescREAD FOR CREDIT (RFC) CONTINUING EDUCATION PROGRAM: JOSPT OFFERS OPPORTUNITIES THROUGH QUIZ PACKAGES FOR PRACTITIONERS TO EARN CONTINUING EDUCATION CREDITS REQUIRED TO RENEW STATE LICENSURE FOR PHYSICAL THERAPISTS AND PHYSICAL THERAPIST ASSISTANTS. THE RFC PROGRAM EFFECTIVELY TRANSLATES RESEARCH INTO CLINICAL PRACTICE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescIN 2023 JOSPT LAUNCHED JOSPT OPEN; A PEER-REVIEWED, QUARTERLYF FULLY GOLD OPEN ACCESS ONLINE JOURNAL .Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$707,421TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonROB BENNETTPersonNm
Phone8777663450PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11020 N FAIRFAX ST 400-AAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES IRRGANG
PRESIDENT8.00Yes (X)Yes (X)$0$0$0
W GORDON EILAND
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
STEVEN R CLARK
TREASURER1.00Yes (X)Yes (X)$0$0$0
JEEVAN PANDYA
BOARD MEMBER1.00Yes (X)$0$0$0
MARCIE HARRIS-HAYES
BOARD MEMBER1.00Yes (X)$0$0$0
CAROL MACK
BOARD MEMBER1.00Yes (X)$0$0$0
CRAIG GARRISON
BOARD MEMBER1.00Yes (X)$0$0$0
ROB BENNETT
EXECUTIVE DIRECTOR40.00Yes (X)$185,000$0$17,578
FieldValueIRS element (for citing)
Total Reportable Comp From Org$185,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$17,578TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LANE PRESSBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line187 MEADOWLAND DRIVEAddressLine1Txt
CityBURLINGTONCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05403ZIPCd
FieldValueIRS element (for citing)
ServicesPRINTING & DISTRIBUTING JOSPTServicesDesc
Compensation$105,264CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
SUBSCRIPTIONS900099$950,941$950,941
SERVICE FEES - ACADEMI900099$369,945$369,945
ADVERTISING INCOME541800$48,071$48,071
READ FOR CREDIT900099$10,671$10,671
JOURNAL & ARTICLE SALE900099$4,420$4,420
FieldValueIRS element (for citing)
Total Program Service Revenue$1,384,048TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,093TotalRevenueColumnAmt
Exclusion$2,093ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,995TotalRevenueColumnAmt
Exclusion$14,995ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$10,988TotalRevenueColumnAmt
Exclusion$10,988ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,988OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,412,124TotalRevenueColumnAmt
Related Or Exempt Func Income$1,335,977RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$48,071UnrelatedBusinessRevenueAmt
Exclusion$28,076ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$202,578TotalAmt
Program Services$141,805ProgramServicesAmt
Management And General$50,645ManagementAndGeneralAmt
Fundraising$10,128FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$134,496TotalAmt
Program Services$94,147ProgramServicesAmt
Management And General$33,624ManagementAndGeneralAmt
Fundraising$6,725FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,677TotalAmt
Program Services$1,874ProgramServicesAmt
Management And General$669ManagementAndGeneralAmt
Fundraising$134FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$16,216TotalAmt
Program Services$11,352ProgramServicesAmt
Management And General$4,054ManagementAndGeneralAmt
Fundraising$810FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$22,890TotalAmt
Program Services$16,023ProgramServicesAmt
Management And General$5,722ManagementAndGeneralAmt
Fundraising$1,145FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,254TotalAmt
Management And General$1,254ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,900TotalAmt
Management And General$5,900ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$382,776TotalAmt
Program Services$313,173ProgramServicesAmt
Management And General$69,600ManagementAndGeneralAmt
Fundraising$3FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$21,886TotalAmt
Program Services$8,650ProgramServicesAmt
Management And General$3,540ManagementAndGeneralAmt
Fundraising$9,696FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,321TotalAmt
Program Services$6,026ProgramServicesAmt
Management And General$17,983ManagementAndGeneralAmt
Fundraising$312FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$144,610TotalAmt
Program Services$59,560ProgramServicesAmt
Management And General$84,896ManagementAndGeneralAmt
Fundraising$154FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$42,591TotalAmt
Program Services$29,814ProgramServicesAmt
Management And General$10,647ManagementAndGeneralAmt
Fundraising$2,130FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$21,181TotalAmt
Management And General$20,481ManagementAndGeneralAmt
Fundraising$700FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$6,192TotalAmt
Program Services$4,335ProgramServicesAmt
Management And General$1,547ManagementAndGeneralAmt
Fundraising$310FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,479TotalAmt
Management And General$5,479ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,436TotalAmt
Program Services$10,806ProgramServicesAmt
Management And General$3,859ManagementAndGeneralAmt
Fundraising$771FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMEMBERSHIPDesc
Total$17,125TotalAmt
Program Services$9,736ProgramServicesAmt
Management And General$7,389ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,402TotalAmt
Program Services$120ProgramServicesAmt
Management And General$1,282ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,069,010TotalAmt
Program Services$707,421ProgramServicesAmt
Management And General$328,571ManagementAndGeneralAmt
Fundraising$33,018FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$524,227BOYAmt
EOY$307,727EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$112,828BOYAmt
EOY$463,618EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$11,826BOYAmt
EOY$22,527EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$377,487LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$372,499LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,032BOYAmt
EOY$4,988EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$103,380BOYAmt
EOY$65,214EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$759,293BOYAmt
EOY$864,074EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$229,574BOYAmt
EOY$69,487EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$549,361BOYAmt
EOY$508,911EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$104,892BOYAmt
EOY$67,096EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$883,827BOYAmt
EOY$645,494EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$124,534BOYAmt
EOY$218,580EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$124,534BOYAmt
EOY$218,580EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$759,293BOYAmt
EOY$864,074EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$343,114ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations2SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
ACADEMY OF ORTHOPAEDIC PHYSICAL THERAPY APTA INC
36295742610Yes (1)$276,902$0
AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY APTA INC
58149888110Yes (1)$93,043$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$369,945SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationYes (1)SuprtOrgNoIRSDeterminationInd
Supported Org Section C456Yes (1)SupportedOrgSectionC456Ind
Supported Org QualifiedYes (1)SupportedOrgQualifiedInd
Suprt Exclusively Sec170c2 BYes (1)SuprtExclusivelySec170c2BInd
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgYes (1)OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE A, PART IV, SECTION A, LINE 2:THE SUPPORTED ORGANIZATION IS EXEMPT UNDER SECTION 501(C)(6), SEE BELOW.
SCHEDULE A, PART IV, SECTION A, LINE 3B:THE ORGANIZATION CONFIRMED WITH THE EXECUTIVE DIRECTOR OF THE 501(C)(6) SUPPORTED ORGANIZATION THAT THEY QUALIFY UNDER SECTION 509(A)(2) BY PROVIDING THE SUPPORTING ORGANIZATION THE PUBLIC SUPPORT CALCULATION FOR THE 2022 TAX YEAR.
SCHEDULE A, PART IV, SECTION A, LINE 3C:JOSPT PROVIDES RESEARCH AND EDUCATIONAL INFORMATION TO THE MEMBERS OF ITS SUPPORTING ORGANIZATIONS AND THE OPPORTUNITY TO ADVERTISE THEIR MEETINGS AND CONTINUING EDUCATION COURSES IN THE JOSPT'S PRINTED JOURNAL. WE ARE NOT AWARE OF THE PURPOSES OTHER THAN THE CHARITABLE USES TO WHICH THIS INFORMATION AND ADVERTISING SPACE COULD BE PUT.
SCHEDULE A, PART IV, SECTION B, LINE 2:JOSPT PUBLISHES SCIENTIFICALLY RIGOROUS, CLINICALLY RELEVANT CONTENT FOR PHYSICAL THERAPISTS AND OTHERS IN THE HEALTH CARE COMMUNITY TO ADVANCE MUSCULOSKELETAL AND SPORTS-RELATED PRACTICE GLOBALLY. JOSPT ALSO STRIVES TO BE A SERVICE TO ITS FOUNDERS AND MEMBERS, THE ACADEMY OF ORTHOPAEDIC PHYSICAL THERAPY AND THE AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY (THE ACADEMIES) OF THE AMERICAN PHYSICAL THERAPY ASSOCIATION (APTA). JOSPT IS THE OFFICIAL JOURNAL OF THE ORTHOPAEDIC AND SPORTS ACADEMIES AND IS PROVIDED AS A BENEFIT TO THE INDIVIDUAL MEMBERS OF THESE ACADEMIES. JOSPT'S PROGRAMS SUPPORT AND PROMOTE EDUCATIONAL AND RESEARCH ACTIVITIES TO THE FIELD OF MUSCULOSKELETAL AND SPORTS-RELATED PRACTICE, CONSISTENT WITH THE MISSIONS OF THE SUPPORTED ORGANIZATIONS.

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$377,487OtherCostOrOtherBasisAmt
Depreciation$372,499DepreciationAmt
Book Value$4,988BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,988TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE RIGHT-OF-USE ASSETDesc
Book Value$65,214BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$65,214TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$67,096Amt
FieldValueIRS element (for citing)
Total Liability$67,096TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonROB BENNETTPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$185,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$5,550DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,028NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$202,578TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6TWO ACADEMIES OF A PROFESSIONAL ORGANIZATION: THE ACADEMY OF ORTHOPAEDIC PHYSICAL THERAPY (FORMERLY THE ORTHOPAEDIC SECTION) AND THE AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY (FORMERLY THE SPORTS PHYSICAL THERAPY SECTION) OF THE AMERICAN PHYSICAL THERAPY ASSOCIATION (APTA), INC.
FORM 990, PART VI, SECTION A, LINE 7ATHE RESPECTIVE EXECUTIVE COMMITTEES OF THESE TWO ACADEMIES SELECT FOUR INDIVIDUALS TO SERVE ON THE JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY BOARD, INC. BOARD. THESE INDIVIDUALS, IN TURN, SELECT THE PRESIDENT OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BEACH ACADEMY HAS AT LEAST ONE MEMBER REPRESENTATIVE, WHO ENSURES CONSIDERATION OF ACADEMY CONCERNS ON SUCH ISSUES AS THE SERVICE-FEE AGREEMENT BETWEEN JOSPT AND THE ACADEMIES.
FORM 990, PART VI, SECTION B, LINE 11BTHE INTERNAL REVIEW IS CONDUCTED BY THE EXECUTIVE DIRECTOR/ PUBLISHER PRIOR TO FILING THE FORM 990. FORM 990 IS THEN AVAILABLE FOR REVIEW BY THE ORGANIZATION'S BOARD BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CANNUAL SIGNED DISCLOSURE STATEMENT WITH EXPECTATION THAT BOARD MEMBERS WITH A CONFLICT WILL NOTIFY THE FULL BOARD OF THE ISSUE AT HAND. POLICY APPLIES TO BOARD MEMBERS AND KEY STAFF. PLEASE SEE JOSPT'S CONFLICT OF INTEREST POLICY IN THE CURRENT BOARD OF DIRECTORS MANUAL.
FORM 990, PART VI, SECTION B, LINE 15ATHE PROCESS IS INCORPORATED IN THE EMPLOYMENT CONTRACT FOR THE EXECUTIVE DIRECTOR/PUBLISHER AND INVOLVES THE REVIEW AND APPROVAL OF THE JOSPT BOARD OF DIRECTOES, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THIS CONTRACT EXPIRED IN DECEMBER OF 2019 AND WAS NOT RENEWED DUE TO THE IMPENDING RETIREMENT OF THE EXECUTIVE DIRECTOR/PUBLISHER. THE PROCESS WAS LAST PERFORMED IN 2016. AT THIS TIME, THE ORGANIZATION DOES NOT HAVE ANY OTHER OFFICER/ KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. ITS CONFLICT OF INTEREST POLICY IS AVAILABLE ON JOSPT'S WEBSITE.
FORM 990, PART IX, LINE 11GHONORARIA/ CONTRACT PART-TIME/ COMMISSIONS: PROGRAM SERVICE EXPENSES 313,173. MANAGEMENT AND GENERAL EXPENSES 69,600. FUNDRAISING EXPENSES 3. TOTAL EXPENSES 382,776.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ACADEMY OF ORTHOPAEDIC PHYSICAL THERAPY APTA INC
2920 EAST AVE SOUTH STE 200LA CROSSEWI54601362957426PROFESSIONAL DEVELOPMENTWI501(C)(6)N/AN/A0
AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY APTA INC
PO BOX 431ZIONSVILLEIN460770431581498881PROFESSIONAL DEVELOPMENTIN501(C)(3)LINE 10N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

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