Civic Intelligence

Orthopaedic Section Apta Inc

EIN 36-2957426 • 501(c)6 • LA Crosse, WI

View Organization Page

Profile

To serve as an advocate & resource for the practice of orthopaedic physical therapy by fostering quality patient/client care and promoting professional growth.

2920 East Avenue SouthLA Crosse, WI 54601

www.orthopt.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.10x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.36x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

17th percentile

-6.1%

Higher net margin than 17% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

20th percentile

$144,310

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

57th percentile

7.0%

Faster asset growth than 57% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

9.1%

Faster revenue growth than 62% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$8,486,163

Up $553,723 (+7.0%) from 2023

Liabilities

Up

$817,742

Up $347,369 (+74%) from 2023

Net Assets

Up

$7,668,421

Up $206,354 (+2.8%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin17th percentile

Revenue

Up

$2,253,584

Up $187,446 (+9.1%) from 2023

Expenses

Down

$2,391,580

Down $94,289 (-3.8%) from 2023

Net Income

Up

-$137,996

Up $281,735 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $4,137,063Liabilities 2010: $453,484Net Assets 2010: $3,683,5792010Assets 2011: $4,325,950Liabilities 2011: $467,144Net Assets 2011: $3,858,8062011Assets 2012: $4,897,623Liabilities 2012: $474,863Net Assets 2012: $4,422,7602012Assets 2013: $5,560,418Liabilities 2013: $480,733Net Assets 2013: $5,079,6852013Assets 2014: $5,952,105Liabilities 2014: $458,416Net Assets 2014: $5,493,6892014Assets 2015: $6,131,193Liabilities 2015: $768,034Net Assets 2015: $5,363,1592015Assets 2016: $6,454,165Liabilities 2016: $776,240Net Assets 2016: $5,677,9252016Assets 2018: $6,478,734Liabilities 2018: $568,440Net Assets 2018: $5,910,2942018Assets 2019: $7,377,742Liabilities 2019: $465,978Net Assets 2019: $6,911,7642019Assets 2020: $8,859,985Liabilities 2020: $492,867Net Assets 2020: $8,367,1182020Assets 2021: $9,691,579Liabilities 2021: $416,667Net Assets 2021: $9,274,9122021Assets 2022: $7,400,462Liabilities 2022: $412,511Net Assets 2022: $6,987,9512022Assets 2023: $7,932,440Liabilities 2023: $470,373Net Assets 2023: $7,462,0672023Assets 2024: $8,486,163Liabilities 2024: $817,742Net Assets 2024: $7,668,4212024

Highlighted filing

2024

Assets$8,486,163
Liabilities$817,742
Net Assets$7,668,421
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,345,8112010Expenses 2011: $1,350,7482011Expenses 2012: $1,393,2392012Revenue 2013: $1,840,315Expenses 2013: $1,743,502Net Income 2013: $96,8132013Revenue 2014: $2,146,289Expenses 2014: $1,743,794Net Income 2014: $402,4952014Revenue 2015: $2,117,101Expenses 2015: $1,721,881Net Income 2015: $395,2202015Revenue 2016: $2,088,772Expenses 2016: $1,829,259Net Income 2016: $259,5132016Revenue 2018: $2,367,476Expenses 2018: $1,918,710Net Income 2018: $448,7662018Revenue 2019: $2,277,826Expenses 2019: $1,941,829Net Income 2019: $335,9972019Revenue 2020: $2,372,662Expenses 2020: $1,772,139Net Income 2020: $600,5232020Revenue 2021: $2,576,032Expenses 2021: $1,807,789Net Income 2021: $768,2432021Revenue 2022: $1,798,095Expenses 2022: $2,256,818Net Income 2022: -$458,7232022Revenue 2023: $2,066,138Expenses 2023: $2,485,869Net Income 2023: -$419,7312023Revenue 2024: $2,253,584Expenses 2024: $2,391,580Net Income 2024: -$137,9962024

Highlighted filing

2024

Revenue$2,253,584
Expenses$2,391,580
Net Income-$137,996
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$8,486,163
Liabilities
$817,742
Net assets
$7,668,421
Revenue
$2,253,584
Expenses
$2,391,580
Net income
-$137,996
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.49$0.82$7.67$2.25$2.39$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$0.47$7.46$2.07$2.49$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.40$0.41$6.99$1.80$2.26$0.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.69$0.42$9.27$2.58$1.81$0.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.86$0.49$8.37$2.37$1.77$0.60
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.38$0.47$6.91$2.28$1.94$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.48$0.57$5.91$2.37$1.92$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.45$0.78$5.68$2.09$1.83$0.26
2015Detailed filing. Detailed filing data is available for this year.$6.13$0.77$5.36$2.12$1.72$0.40
2014Detailed filing. Detailed filing data is available for this year.$5.95$0.46$5.49$2.15$1.74$0.40
2013Detailed filing. Detailed filing data is available for this year.$5.56$0.48$5.08$1.84$1.74$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$0.47$4.42$1.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.47$3.86$1.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.45$3.68$1.35
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 29, 2022
Return Version
2021v4.0
Gross Receipts
$4,512,041
Mission and Program Overview

Mission

To serve as an advocate & resource for the practice of orthopaedic physical therapy by fostering quality patient/client care and promoting professional growth.

The mission of the academy of orthopaedic physical therapy, apta, inc. Is to empower members to excel in orthopaedic physical therapy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,487,308$7,168,310▲ $681,002
Land, Buildings, and Equipment, Net$1,200,895$1,262,964▲ $62,069
Savings and Temporary Cash Investments$91,383$432,817▲ $341,434
Cash and Non-Interest-Bearing Accounts$686,745$420,767▼ $265,978
Inventories for Sale or Use$140,986$132,497▼ $8,489
Prepaid Expenses and Deferred Charges$76,108$103,696▲ $27,588
Accounts Receivable$74,671$70,083▼ $4,588
Other Notes and Loans Receivable, Net$1,444--
Total Assets$8,859,985$9,691,579▲ $831,594
Other Assets Total$100,445$100,445→ $0
Liabilities
Deferred Revenue$356,062$298,437▼ $57,625
Accounts Payable and Accrued Expenses$132,662$111,899▼ $20,763
Other Liabilities$4,143$6,331▲ $2,188
Total Liabilities$492,867$416,667▼ $76,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,367,118$9,274,912▲ $907,794
Total Net Assets Fund Balance$8,367,118$9,274,912▲ $907,794
Total Liabilities and Net Assets / Fund Balance$8,859,985$9,691,579▲ $831,594

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,028,668$782,252$1,810,920
Land$171,733-$171,733
Equipment$62,563$102,570$165,133
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terri DeflorianExecutive DiFT$119,597$9,899$129,496
Joseph DonnellyPresidentPT$18,000-$18,000

Board Members and Trustees

NameTitle
Annette KarimDirector
Beth CollierDirector
Derrick SuekiDirector
Janet L KonecneDirector
Dan WhiteEx-officio D
James SpencerEx-officio D
Nancy BloomEx-officio D
Judith HessTreasurer
Lori MichenerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,779,864
Investment Income
$748,528
Other Revenue
$47,640
Change in Net Assets
$768,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,559,712
Revenue Not Reported on Financial Statements
$16,320
Revenue Not Reported on Form 990
$139,551
Total Revenue per Audited Statements
$2,699,263
Total Revenue per Form 990
$2,576,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,075,517
Salaries, Compensation, and Employee Benefits$620,390
Grants and Similar Amounts Paid$111,882
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$327,607
Current Officers, Directors, Trustees, and Key Employees---$147,496
All Other Expenses---$130,704
Grants to Domestic Orgs---$111,882
Office Expenses---$110,279
Other Employee Benefits---$86,672
Other Expenses---$59,519
Depreciation Depletion---$55,767
Occupancy---$52,323
Payroll Taxes---$38,256
Travel---$20,766
Conferences and Meetings---$20,500
Pension Plan Contributions---$20,359
Fees for Services Other---$20,188
Fees for Service Investment Mgmnt Fees---$16,320
Advertising---$10,539
Insurance---$9,532
Fees for Services Accounting---$3,310
Fees for Services Legal---$2,562
Total Functional Expenses$0$0$0$1,807,789

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,807,789
Expenses per Audited Statements$1,791,469
Total Expenses per Audited Statements$1,791,469
Expenses Not Reported on Financial Statements$16,320
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of FloridaGainsville, FLGovMedical Research$21,391
Washington UniversitySt Louis, MO501c3Medical Research$19,447
University of PittsburghPittsburgh, PA501c3Medical Research$16,890
American Physical Therapy AssocAlexandria, VA501c6-$16,000
Vanderbilt University Medical CenteNashville, TN501c3Medical Research$15,000
Foundation for Physical TherapyAlexandria, VA501c3Scholarships$8,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$3,803
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Records audited and adjusted as necessary by independent cpa firm who then prepares the form 990. Form 990 is then reviewed by board of dirrectors, and the executive director. The executive director then signs the return.”

Form 990, Page 6, Part VI, Line 12C

“The organization's chief employed executive and chief employed finance exe cutive will monitor proposed or ongoing transactions for conflicts of inte rest and disclose them to the chairman of the board of directors in order to deal with potential or actual conflicts, whether discovered before or a fter the transaction has occurred.”

Form 990, Page 6, Part VI, Line 15A

“Executive director's pay approved by the organization's board.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UNPON RUQUEST”

Filing and Contact Details

Filer

Filer Name
Academy of Orthopaedic Physical
EIN
36-2957426
Phone
6087883982
Address
2920 EAST AVENUE SOUTH, LA CROSSE, WI 54601

Signing Officer

Name
Terri Deflorian
Title
Executive Director
Phone
6087883982
Signed
2022-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Donnelly
Formed
1985
Legal Domicile
De
Voting Board Members
10
Independent Board Members
10
Employees
8

Preparer

Firm
GILLETTE & ASSOCIATES LLC CPA'S
Address
PO BOX 3129, LACROSSE, WI 54602-3129
Preparer
Adam Kendle CPA
Phone
6087848355
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Fasb asc 740-10 (previously financial interpretation no. 48, accounting for uncertainty in income taxes) prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely- than-not to be sustained upon examination by taxing authorities. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0132662
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0111899
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EX-OFFICIO D
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IRS990/Form990PartVIISectionAGrp/TitleTxt10EX-OFFICIO D
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES) PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY- THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MEDICAL RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2MEDICAL RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3MEDICAL RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4MEDICAL RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF FLORIDA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1FOUNDATION FOR PHYSICAL THERAPY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2VANDERBILT UNIVERSITY MEDICAL CENTE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WASHINGTON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4UNIVERSITY OF PITTSBURGH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5AMERICAN PHYSICAL THERAPY ASSOC
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13030 POTOMAC AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt23319 WEST END AVE SUITE 970
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3ONE BROOKINGS DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4500 ROSS ST 154-0455
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0CAMPUS BOX 1054
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION REQUIRES THAT PERIODIC REPORTS BE SENT TO THE ORGANIZATION TO ENSURE GRANT MONEY BEING PROPERTY USED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RECORDS AUDITED AND ADJUSTED AS NECESSARY BY INDEPENDENT CPA FIRM WHO THEN PREPARES THE FORM 990. FORM 990 IS THEN REVIEWED BY BOARD OF DIRRECTORS, AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR THEN SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE AND CHIEF EMPLOYED FINANCE EXE CUTIVE WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTE REST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR A FTER THE TRANSACTION HAS OCCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S PAY APPROVED BY THE ORGANIZATION'S BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UNPON RUQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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