JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INC (EIN 39-1950055)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-13
IRS object ID
202233179349301603
Schema version
2021v4.2
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)
Return2022-11-13T11:12:45-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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
Signature2022-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBPersonFirstNm
Person LastBENNETTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGLENN MILLER CPAPreparerPersonNm
PTINP00086726PTIN
Phone7035190990PhoneNum
Preparation2022-11-11PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$1,623,317GrossReceiptsAmt
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 Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers350TotalVolunteersCnt
Total Gross UBI$154,958TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$117,557PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,594,848PYProgramServiceRevenueAmt
CY Program Service Revenue$1,597,445CYProgramServiceRevenueAmt
PY Investment Income$3,233PYInvestmentIncomeAmt
CY Investment Income$1,347CYInvestmentIncomeAmt
PY Other Revenue$19,974PYOtherRevenueAmt
CY Other Revenue$24,525CYOtherRevenueAmt
PY Total Revenue$1,735,612PYTotalRevenueAmt
CY Total Revenue$1,623,317CYTotalRevenueAmt
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$780,534PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$815,478CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$927,100PYOtherExpensesAmt
CY Other Expenses$932,161CYOtherExpensesAmt
PY Total Expenses$1,707,634PYTotalExpensesAmt
CY Total Expenses$1,747,639CYTotalExpensesAmt
PY Revenues Less Expenses$27,978PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$124,322CYRevenuesLessExpensesAmt
Total Assets BOY$603,125TotalAssetsBOYAmt
Total Assets EOY$546,809TotalAssetsEOYAmt
Total Liabilities BOY$594,672TotalLiabilitiesBOYAmt
Total Liabilities EOY$662,678TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,453NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$115,869NetAssetsOrFundBalancesEOYAmt
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$1,261,407ExpenseAmt
Grant$0GrantAmt
Revenue$1,416,770RevenueAmt
DescPRINT & ONLINE JOURNAL: JOSPT CONTINUED TO PUBLISH SCIENTIFICALLY RIGOROUS, CLINICALLY RELEVANT CONTENT IN PRINT AND ONLINE. JOSPT PUBLISHED 12 ISSUES ACROSS THE YEAR, EXPANDING IT'S 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.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$0ExpenseAmt
Grant$0GrantAmt
Revenue$19,805RevenueAmt
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)
Expense$0ExpenseAmt
Grant$0GrantAmt
Revenue$5,912RevenueAmt
DescONLINE CASES JOURNAL: IN 2021 JOSPT LAUNCHED JOSPT CASES; A PEER-REVIEWED, QUARTERLY ONLINE JOURNAL FOCUSING ON CLINICAL PRACTICE. BY LEVERAGING THE ONLINE PLATFORM, JOSPT CASES PROVIDES MULTI-MEDIA RESOURCES TO HELP CLINICIANS APPLY EVIDENCE TO THEIR EVERYDAY PRACTICE, AS WELL AS EXAMS AND SELF-ASSESSMENT TOOLS TO STRENGTHEN THE EDUCATIONAL VALUE OF THE CASES PRESENTED.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,261,407TotalProgramServiceExpensesAmt
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 Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee8EmployeeCnt
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JOHN A NYLAND DPT SCS EDD ATC C
PRESIDENT8.00Yes (X)Yes (X)$0$0$0
W GORDON EILAND PT SCS ATC
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
STEVEN R CLARK PT MHS OCS
TREASURER1.00Yes (X)Yes (X)$0$0$0
TERESE L CHMIELEWSKI PT PHD SCS
BOARD MEMBER1.00Yes (X)$0$0$0
G KELLEY FITZGERALD PT PHD FAPTA
BOARD MEMBER1.00Yes (X)$0$0$0
EDITH HOLMES
EXECUTIVE DIRECTOR (THRU DEC 2021)40.00Yes (X)$222,536$0$7,033
ROB BENNETT
EXECUTIVE DIRECTOR (STARTING OCT 2021)40.00Yes (X)$41,955$0$358
JAN DIVINCENZO
SENIOR EDITOR40.00$106,730$0$4,634Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$371,221TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$12,025TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
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 Line1PO BOX 130AddressLine1Txt
CityBURLINGTONCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05402ZIPCd
FieldValueIRS element (for citing)
ServicesPRINTING & DISTRIBUTING JOSPTServicesDesc
Compensation$259,247CompensationAmt
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$989,174$989,174
SERVICE FEES - ACADEMI900099$427,596$427,596
ADVERTISING INCOME541800$154,958$154,958
READ FOR CREDIT900099$19,805$19,805
JOURNAL & ARTICLE SALE900099$5,912$5,912
FieldValueIRS element (for citing)
Total Program Service Revenue$1,597,445TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,347TotalRevenueColumnAmt
Exclusion$1,347ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,608TotalRevenueColumnAmt
Exclusion$21,608ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$2,917TotalRevenueColumnAmt
Exclusion$2,917ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,917OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,623,317TotalRevenueColumnAmt
Related Or Exempt Func Income$1,442,487RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$154,958UnrelatedBusinessRevenueAmt
Exclusion$25,872ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$271,882TotalAmt
Program Services$176,723ProgramServicesAmt
Management And General$95,159ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$430,664TotalAmt
Program Services$279,931ProgramServicesAmt
Management And General$150,733ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$13,633TotalAmt
Program Services$8,862ProgramServicesAmt
Management And General$4,771ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$49,227TotalAmt
Program Services$39,382ProgramServicesAmt
Management And General$9,845ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$50,072TotalAmt
Program Services$32,547ProgramServicesAmt
Management And General$17,525ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$23,495TotalAmt
Management And General$23,495ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,300TotalAmt
Management And General$5,300ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$249,843TotalAmt
Program Services$216,278ProgramServicesAmt
Management And General$33,565ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$39,742TotalAmt
Program Services$26,230ProgramServicesAmt
Management And General$13,512ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$138,504TotalAmt
Program Services$114,503ProgramServicesAmt
Management And General$24,001ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$117,240TotalAmt
Program Services$90,289ProgramServicesAmt
Management And General$26,951ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$276,615TotalAmt
Program Services$229,288ProgramServicesAmt
Management And General$47,327ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,566TotalAmt
Program Services$1,174ProgramServicesAmt
Management And General$392ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$99TotalAmt
Program Services$49ProgramServicesAmt
Management And General$50ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$34,053TotalAmt
Program Services$23,837ProgramServicesAmt
Management And General$10,216ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,499TotalAmt
Program Services$13,199ProgramServicesAmt
Management And General$3,300ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MEMBERSHIP$18,892$8,691$10,201
EQUIPMENT$9,272$9,272
EMPLOYEE RECRUITMENT$848$424$424

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$193TotalAmt
Management And General$193ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,747,639TotalAmt
Program Services$1,261,407ProgramServicesAmt
Management And General$486,232ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$461,812BOYAmt
EOY$400,309EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$62,967BOYAmt
EOY$90,390EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,595BOYAmt
EOY$19,315EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$374,052LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$337,257LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$54,751BOYAmt
EOY$36,795EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$603,125BOYAmt
EOY$546,809EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$90,012BOYAmt
EOY$114,127EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$504,660BOYAmt
EOY$548,551EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$594,672BOYAmt
EOY$662,678EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,453BOYAmt
EOY-$115,869EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,453BOYAmt
EOY-$115,869EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$603,125BOYAmt
EOY$546,809EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$124,322ReconcilationRevenueExpnssAmt
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)$322,824$0
AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY APTA INC
58149888110Yes (1)$104,770$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$427,594SupportSumAmt
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 2020 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$374,052OtherCostOrOtherBasisAmt
Depreciation$337,257DepreciationAmt
Book Value$36,795BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$36,795TotalBookValueLandBuildingsAmt

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 ExceptionYes (1)InitialContractExceptionInd
Rebuttable Presumption Proc0RebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonEDITH HOLMESPersonNm
TitleEXECUTIVE DIRECTOR (THRU DEC 2021)TitleTxt
Base Compensation Filing Org$222,536BaseCompensationFilingOrgAmt
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$5,601DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$1,432NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$229,569TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 8FormAndLineReferenceDesc
ExplanationTHE EXECUTIVE DIRECTOR/PUBLISHER HAS A WRITTEN EMPLOYMENT CONTRACT WITH THE BOARD OF DIRECTORS THAT SPECIFIES A STARTING SALARY AND ALLOWS FOR A BONUS, BASED ON FINANCIAL AND OTHER PERFORMANCE MEASURES. TEH EMPLOYEMENT CONTRACT FOR THE EXECUTIVE DIRECTOR/PUBLISHER EXPRIED IN DECEMBER OF 2019 AND WAS NOT RENEWED DUE TO THE IMPENDING RETIREMENT OF THE EXECUTIVE DIRECTOR/PUBLISHER.ExplanationTxt

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 11GOTHER PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,534. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,534. HONORARIA/ CONTRACT PART-TIME/ COMMISSIONS: PROGRAM SERVICE EXPENSES 216,278. MANAGEMENT AND GENERAL EXPENSES 24,031. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 240,309.

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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