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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <ExplanationTxt>THE SUPPORTED ORGANIZATION IS EXEMPT UNDER SECTION 501(C)(6), SEE BELOW.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B:</FormAndLineReferenceDesc>
        <ExplanationTxt>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 2015 TAX YEAR.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>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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        <Amt>1876</Amt>
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      <TotalLiabilityAmt>1876</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueSubtotalAmt>1624766</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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      <SupplementalInformationDetail>
        <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>HOW WELL JOSPT PREFORMS AGAINST ITS BREAKEVEN PLAN FOR EACH YEAR IS ONE CRITERION USED BY THE BOARD OF DIRECTORS IN DECIDING WHETHER TO AWARD THE EXECUTIVE DIRECTOR/PUBLISHER A BONUS.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JOSPT BEGAN PROVIDING PUBLISHING SERVICES TO OTHER ORGANIZATIONS, SPECIFICALLY ONE OF OUR MEMBERS, THE ORTHOPAEDIC SECTION OF THE AMERICAN PHYSICAL THERAPY ASSOCIATION. WE ARE BUILDING A WEBSITE FOR THE SECTION'S INDEPENDENT STUDY COURSES (CONTINUING EDUCATION).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>TWO SECTIONS OF A PROFESSIONAL ORGANIZATION: THE ORTHOPAEDIC SECTION AND 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 SECTIONS SELECT THE INDIVIDUALS TO SERVE ON THE JOURNAL OF ORTHOPAEDIC SPORTS PHYSICAL THERAPY BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH SECTION HAS AT LEAST ONE MEMBER REPRESENTATIVE, WHO VOTES ON BEHALF OF THE SECTION ON SUCH ISSUES AS THE SERVICE-FEE AGREEMENT BETWEEN JOURNAL OF ORTHOPAEDIC &amp; SPORTS PHYSICAL THERAPY AND THE SECTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS CIRCULATED FOR REVIEW BY THE ORGANIZATION'S BOARD. THE INTERNAL REVIEW IS CONDUCTED BY THE EXECUTIVE DIRECTOR/PUBLISHER PRIOR TO FILING THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <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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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMISSION SALE: PROGRAM SERVICE EXPENSES 51,837. MANAGEMENT AND GENERAL EXPENSES 8,786. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,623. HONORARIA: PROGRAM SERVICE EXPENSES 137,775. MANAGEMENT AND GENERAL EXPENSES 23,351. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,126. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 46,499. MANAGEMENT AND GENERAL EXPENSES 7,881. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,380.</ExplanationTxt>
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      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>ORTHOPAEDIC SECTION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>292005</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPORTS PHYSICAL THERAPY SECTION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>98002</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>