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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART IV, SECTION A, LINE 3C:</FormAndLineReferenceDesc>
        <ExplanationTxt>JOSPT PROVIDES RESEARCH AND EDUCATIONAL INFORMATION TO THE MEMBERS OF ITS SUPPORT ORGANIZATIONS AND THE OPPORTUNITY TO ADVERTISE THEIR MEETINGS AND CONTINUING EDUCATION COURSES IN JOSPT'S PRINTED JOURNAL. WE ARE NOT AWARE OF PURPOSES OTHER THAN THE CHARITABLE USES TO WHICH THIS INFORMATION AND ADVERTISING SPACE COULD BE PUT.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART IV, SECTION B, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>JOSPT ADOPTED A POLICY THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS POLICY HAD NO IMPACT ON JOSPT'S FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>NET EARNINGS/ACHIEVING JOSPT'S ANNUAL BREAKEVEN PLAN IS A KEY COMPONENT IN THE BOARD OF DIRECTOR'S DECISION WHETHER TO AWARD THE EXECUTIVE DIRECTOR/PUBLISHER A BONUS. IN 2017, EIDTH HOLMES WAS AWARDED A BONUS OF $17,500.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>TWO 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RESPECTIVE EXECUTIVE COMMITTEES OF THESE TWO ACADEMIES SELECT FOUR INDIVIDUALS TO SERVE ON THE JOURNAL OF ORTHOPAEDIC &amp; SPORTS PHYSICAL THERAPY BOARD, INC. BOARD. THESE INDIVIDUALS, IN TURN, SELECT THE PRESIDENT OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH ACADEMY HAS AT LEAST ONE MEMBER REPRESENTATIVE, WHO VOTES ON BEHALF OF THE ACADEMY ON SUCH ISSUES AS THE SERVICE-FEE AGREEMENT BETWEEN JOSPT AND THE ACADEMIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL SIGNED DISCLOSURE STATEMENT; 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS IS INCORPORATED IN THE EMPLOYMENT CONTRACT FOR THE EXECUTIVE DIRECTOR/PUBLISHER AND INVOLVES THE REVIEW AND APPROVAL OF THE JOSPT BOARD OF DIRECTORS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE PROCESS WAS LAST PERFORMED IN 2016. AT THIS TIME, THE ORGANIZATION DOES NOT HAVE ANY OTHER HIGHLY COMPENSATED OFFICERS/KEY EMPLOYEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>JOURNAL OF ORTHOPAEDIC &amp; SPORTS PHYSICAL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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        <PrimaryActivitiesTxt>PROFESSIONAL DEVELOPMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>ACADEMY OF ORTHOPAEDIC PHYSICAL THERAPY APTA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>294909</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY APTA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>101864</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>