JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INC (EIN 39-1950055)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-11
- IRS object ID
- 201143159349303129
- Schema version
- 2010v3.4
- 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 | 2011-11-11T14:30:28-06:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 SOUTH QUINCY ST SUITE 150 | AddressLine1 |
| City | ARLINGTON | City |
| State | VA | State |
| ZIP Code | 22206 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391950055 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL | BusinessNameLine1 |
| Business Name Line2 | THERAPY INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JOUR | NameControl |
| Phone | 7037063222 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 N FAIRFAX STREET NO 100 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | EDITH HOLMES | Name |
| Title | EXECUTIVE DIRECTOR/PUBLISHER | Title |
| Phone | 7037063222 | Phone |
| Date Signed | 2011-11-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAREN GRIES | Name |
| Phone | 7039985100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | EDITH HOLMES | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 N FAIRFAX STREET NO 100 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1208026 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.JOSPT.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2000 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | PUBLISHING OF SCIENTIFICALLY RIGOROUS, CLINICALLY RELEVANT CONTENT FOR PHYSICAL THERAPISTS AND OTHERS IN THE HEALTHCARE COMMUNITY TO ADVANCE MUSCULOSKELETAL AND SPORTS-RELATED PRACTICE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 375 | TotalNbrVolunteers |
| Total Gross UBI | 171583 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -2415 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1130898 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1180357 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1661 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1150 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 798 | OtherRevenuePriorYear |
| Other Revenue Current Year | 26519 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1133357 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1208026 | 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 | 294727 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 284913 | 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 | 900644 | OtherExpensePriorYear |
| Other Expenses Current Year | 927772 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1195371 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1212685 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -62014 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4659 | RevenuesLessExpensesCY |
| Total Assets BOY | 634029 | TotalAssetsBOY |
| Total Assets EOY | 632453 | TotalAssetsEOY |
| Total Liabilities BOY | 530266 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 533349 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 103763 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 99104 | NetAssetsOrFundBalancesEOY |
| Mission Description | JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY, INC. PUBLISHES SCIENTIFICALLY RIGOROUS, CLINICALLY RELEVANT CONTENT FOR PHYSICAL THERAPISTS AND OTHERS IN THE HEALTHCARE COMMUNITY TO ADVANCE MUSCULOSKELETAL AND SPORTS-RELATED PRACTICE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 956714 | Expense |
| Revenue | 1169447 | Revenue |
| Description | PRINT JOURNALJOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY CONTINUED TO CONDUCT ACTIVITIES IN PURSUIT OF ITS MISSION TO PUBLISH SCIENTIFICALLY RIGOROUS, CLINICALLY RELEVANT CONTENT IN PRINT AND ONLINE THE JOURNAL PUBLISHED 76 ORIGINAL RESEARCH ARTICLES AND ADDITIONAL FEATURES FOR A TOTAL OF 1,123 EDITORIAL PAGES DURING THE YEAR. THESE PAGES INCLUDED SPECIAL ISSUES ON THE HIP IN FEBRUARY AND THE PATELLOFEMORAL JOINT (KNEE) IN MARCH AS WELL AS CLINICAL PRACTICE GUIDELINES ON KNEE LIGAMENT SPRAIN IN APRIL, MENISCAL AND ARTICULAR CARTILAGE LESIONS IN JUNE, AND ACHILLES TENDINITIS IN SEPTEMBER. THE JOURNAL'S IMPROVED IMPACT FACTOR PRODUCED A GREATER NUMBER OF MANUSCRIPTS SUBMITTED FOR PEER REVIEW IN THE COURSE OF THE YEAR - A TOTAL OF 573. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ONLINE JOURNALJOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY CONTINUED TO ENHANCE THE ONLINE VERSION OF THE JOURNAL, CREATING DOWNLOADABLE PRESENTATION SLIDES FOR ALL IMAGING FEATURES FROM 2008 TO DATE AS WELL AS SLIDES OF FIGURES AND TABLES FOR SELECT ARTICLES IN EVERY ISSUE PUBLISHED IN 2010. THESE SLIDES ARE GENERALLY USED FOR EDUCATIONAL PURPOSES. JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY ALSO CONTINUED TO PRODUCE A COMPLETE DIGITAL EDITION, WHICH IS PUBLISHED ON ITS WEBSITE EACH MONTH WHEN NEW CONTENT FOR THE CURRENT ISSUE IS POSTED. READERS CAN PAGE THROUGH THE ENTIRE ISSUE ONLINE AND LINK TO SPECIFIC ARTICLES AND SPECIAL FEATURES. JOSPT ALSO LAUNCHED A MOBILE WEBSITE IN 2010. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | 10910 | Revenue |
| Description | READ FOR CREDIT CONTINUING EDUCATION PROGRAMJOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY INVESTED HEAVILY IN PROMOTING ITS CONTINUING EDUCATION PROGRAM, CALLED READ FOR CREDIT (RFC). SIGNIFICANT MARKETING EFFORTS INCLUDED SENDING A DIRECT MAIL PIECE DESCRIBING RFC AND OFFERING A FREE TRIAL QUIZ TO A LIST OF 40,125 PTS IN 12 STATES AND THE DISTRICT OF COLUMBIA WITH NEAR-TERM DEADLINES FOR FULFILLING CONTINUING EDUCATION UNITS FOR LICENSURE RENEWAL. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 956714 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | 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 | 0 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | 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 |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7037063222 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 NORTH FAIRFAX STREET SUITE 100 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVID G GREATHOUSE | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| TA BLACKBURN JR | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| JOSEPH J GODGES | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| SUSAN A APPLING | ||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | |
| RICHARD C RITTER | ||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PAUL F BEATTIE | ||||||
| ADVISORY MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHN A NYLAND UNTIL 022010 | ||||||
| ADVISORY MEMBER | 1.00 | X | 0 | 0 | 0 | |
| TERESE L CHMIELEWSKI | ||||||
| ADVISORY MEMBER | 1.00 | X | 0 | 0 | 0 | |
| EDITH HOLMES | ||||||
| EXECUTIVE DIRECTOR/PUBLISH | 40.00 | X | 113897 | 0 | 7270 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 113897 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 7270 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LANE PRESS | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 87 MEADOWLAND DR | AddressLine1 |
| City | SOUTH BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05403 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | PRINTING THE HARD COPY JOURNAL | DescriptionOfServices |
| Compensation | 313722 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| SUBSCRIPTIONS | 900099 | 682307 | 682307 | ||
| SERVICE FEES FROM SECT | 900099 | 310777 | 310777 | ||
| ADVERTISING INCOME | 541800 | 171583 | 171583 | ||
| READ FOR CREDIT EXAM | 900099 | 10910 | 10910 | ||
| JOURNAL AND ARTICLE SA | 900099 | 4780 | $4,780 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1180357 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1150 | TotalRevenueColumn |
| Exclusion | $1,150 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 23272 | TotalRevenueColumn |
| Exclusion | $23,272 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 3247 | TotalRevenueColumn |
| Exclusion | $3,247 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3247 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1208026 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1003994 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 171583 | UnrelatedBusinessRevenue |
| Exclusion | $32,449 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121168 | Total |
| Program Services | 60584 | ProgramServices |
| Management And General | 60584 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129952 | Total |
| Program Services | 120841 | ProgramServices |
| Management And General | 9111 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15048 | Total |
| Program Services | 14219 | ProgramServices |
| Management And General | 829 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18745 | Total |
| Program Services | 13122 | ProgramServices |
| Management And General | 5623 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18439 | Total |
| Management And General | 18439 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148819 | Total |
| Program Services | 134649 | ProgramServices |
| Management And General | 14170 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26769 | Total |
| Program Services | 5305 | ProgramServices |
| Management And General | 21464 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52874 | Total |
| Program Services | 39356 | ProgramServices |
| Management And General | 13518 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17185 | Total |
| Program Services | 12030 | ProgramServices |
| Management And General | 5155 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47105 | Total |
| Program Services | 35329 | ProgramServices |
| Management And General | 11776 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2048 | Total |
| Management And General | 2048 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22389 | Total |
| Program Services | 15672 | ProgramServices |
| Management And General | 6717 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20573 | Total |
| Program Services | 16458 | ProgramServices |
| Management And General | 4115 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| JOURNAL PRODUCTION AND | 462245 | 416021 | 46224 |
| MARKETING | 90052 | 59434 | 30618 |
| MANUSCRIPT SYSTEM & SUP | 11184 | 11184 | |
| MISCELLANEOUS | 2690 | 2690 | |
| CONTINUTING PROF ED | 2223 | 1923 | 300 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3177 | Total |
| Program Services | 587 | ProgramServices |
| Management And General | 2590 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1212685 | Total |
| Program Services | 956714 | ProgramServices |
| Management And General | 255971 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 436743 | BOY |
| EOY | 528444 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53379 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99716 | BOY |
| EOY | 58904 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15164 | BOY |
| EOY | 14246 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 149590 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 118731 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29027 | BOY |
| EOY | 30859 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 634029 | BOY |
| EOY | 632453 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40531 | BOY |
| EOY | 54495 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 482914 | BOY |
| EOY | 470475 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6821 | BOY |
| EOY | 8379 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 530266 | BOY |
| EOY | 533349 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103763 | BOY |
| EOY | 99104 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103763 | BOY |
| EOY | 99104 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 634029 | BOY |
| EOY | 632453 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -4659 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (2 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | AmountAmount |
|---|---|---|---|
| ORTHOPAEDIC SECTION APTA INC | |||
| 362957426 | 501(C)(6) | 1 | $478,357 |
| SPORTS PHYSICAL THERAPY SECTION APTA INC | |||
| 581498881 | 501(C)(6) | 1 | $478,357 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 2 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 956714 | SumOfAmounts |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 149590 | OtherCostOrOtherBasis |
| Depreciation | 118731 | Depreciation |
| Book Value | 30859 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 30859 | TotalOfBookValueLandBuildings |
| Total Revenue | 1208026 | TotalRevenue |
| Total Expenses | 1212685 | TotalExpenses |
| Excess Or Deficit For Year | -4659 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | -4659 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1208026 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1208026 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1208026 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1212685 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1212685 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1212685 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY IS EXEMPT FROM FEDERAL INCOME TAX, ON ITS EXEMPT PURPOSE ACTIVITIES, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY IS CONSIDERED A SUPPORTING ORGANIZATION TO THE ORTHOPAEDIC AND SPORTS PHYSICAL THERAPY SECTIONS OF THE AMERICAN PHYSICAL THERAPY ASSOCIATION AS DESCRIBED IN SECTION 509(A)(3) OF THE IRC. JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY IS SUBJECT TO INCOME TAX ON ITS UNRELATED BUSINESS INCOME UNDER THE IRC. JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY HAD NO NET UNRELATED BUSINESS INCOME THAT RESULTED IN AN INCOME TAX PROVISION FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009. JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY 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 THE JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY'S FINANCIAL STATEMENTS. THE JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL THERAPY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2007, 2008, AND 2009 ARE OPEN TO EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| AMERICAN PHYSICAL THERAPY ASSOCIATION ISSUES PAYROLL CHECKS AND W-2S ON | FORM 990, PART V, LINE 2A | BEHALF OF JOURNAL ORTHOPAEDIC & SPORTS PHYSICAL THERAPY, AND JOURNAL ORTHOPAEDIC & SPORTS PHYSICAL THERAPY REIMBURSES THESES EXPENSES TO AMERICAN PHYSICAL THERAPY ASSOCIATION ON A MONTHLY BASIS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS MADE UP FROM THE TWO SECTIONS OF A PROFESSIONAL ORGANIZATION: THE ORTHOPAEDIC SECTION AND THE SPORTS PHYSICAL THERAPY SECTION OF THE AMERICAN PHYSICAL THERAPY ASSOCIAITON (APTA), INC. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE RESPECTIVE EXECUTIVE COMMITTEES OF THESE TWO SECTIONS SELECT THE INDIVIDUALS TO SERVE ON THE JOURNAL OF ORTHOPAEDIC SPORTS PHYSICAL THERAPY BOARD. | |
| FORM 990, PART VI, SECTION A, LINE 7B | EACH SECTION HAS A MEMBER REPRESENTATIVE, WHO VOTES ON BEHALF OF THE SECTION ON SUCH ISSUES AS THE DISPENSATION OF INCOME OVER BUDGET, AND THE SERVICE-FEE AGREEMENT BETWEEN JOURNAL OF ORTHOPAEDIC SPORTS PHYSICAL THERAPY AND THE SECTIONS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS AVAILABLE FOR REVIEW BY THE ORGANIZATION'S BOARD, SHOULD MEMBERS WISH TO SEE IT ONCE IT IS FILED. THE INTERNAL REVIEW IS CONDUCTED BY THE EXECUTIVE DIRECTOR/PUBLISHER. | |
| FORM 990, PART VI, SECTION B, LINE 12C | 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. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THIS PROCESS IS INCORPORATED IN THE EMPLOYMENT CONTRACT FOR THE EXECUTIVE DIRECTOR/ PUBLISHER, EDITOR-IN-CHIEF AND INVOLVES THE REVIEW AND APPROVAL OF THE JOURNAL OF ORTHOPAEDIC SPORTS PHYSICAL THERAPY BOARD OF DIRECTORS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. 2010 WAS THE MOST RECENT YEAR THAT THE PROCESS TOOK PLACE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | JOURNAL OF ORTHOPAEDIC & SPORTS PHYSICAL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. | |
| THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT OVERSEES THIS RESPONSIBILITY. | FORM 990, PART IX, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| ORTHOPAEDIC SECTION APTA INC | ||||||||||
| 2920 EAST AVE S STE 200 | LA CROSSE | WI | 54601 | 362957426 | PROFESSIONAL DEVELOPMENT | WI | 501(C)(6) | N/A | N/A | 0 |
| SPORTS PHYSICAL THERAPY SECTION APTA INC | ||||||||||
| 9002 N MERIDIAN STREET SUITE 112A | INDIANAPOLIS | IN | 46260 | 581498881 | PROFESSIONAL DEVELOPMENT | IN | 501(C)(6) | N/A | N/A | 0 |
| 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 | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| 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 | 1 | 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 (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| ORTHOPAEDIC SECTION | ||
| K | 230156 | BOOK VALUE |
| SPORTS PHYSICAL THERAPY SECTION | ||
| K | 80621 | BOOK VALUE |
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