JOS PROGRAMS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: JOS PROGRAMS INC (EIN 36-4193333)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-03
IRS object ID: 201301849349301015
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-03T14:18:46-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETTERS & ASSOCIATES SC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 146	AddressLine1
City	WAUKESHA	City
State	WI	State
ZIP Code	531870146	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	364193333	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JO'S DAYCARE ACADEMY INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JOSD	NameControl
Phone	4148738940	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4801 W NORTH AVE	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	532081117	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SCHNELL PRICE	Name
Title	PRESIDENT	Title
Phone	4148738940	Phone
Date Signed	2013-05-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL P BETTERS EA	Name
Phone	2627988160	Phone
Date Prepared	2013-05-06	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	854092	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	NONE	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1998	YearFormation
State Legal Domicile	WI	StateLegalDomicile
Activity Or Mission Description	CHILD DAY CARE RENTAL SPACE TO OTHER NON-PROFIT ORGANIZATIONS DONATIONS TO OTHER CHARITIES	ActivityOrMissionDescription
Nbr Voting Members Governing Body	2	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	1	NbrIndependentVotingMembers
Total Nbr Employees	38	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	1500	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	682168	ProgramServiceRevenuePriorYear
Program Service Revenue CY	828681	ProgramServiceRevenueCY
Investment Income Prior Year	7732	InvestmentIncomePriorYear
Investment Income Current Year	3606	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1474	OtherRevenuePriorYear
Other Revenue Current Year	20305	OtherRevenueCurrentYear
Total Revenue Prior Year	691374	TotalRevenuePriorYear
Total Revenue Current Year	854092	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	357602	SalariesEtcPriorYear
Salaries Etc Current Year	526433	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	407259	OtherExpensePriorYear
Other Expenses Current Year	427938	OtherExpensesCurrentYear
Total Expenses Prior Year	764861	TotalExpensesPriorYear
Total Expenses Current Year	954371	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-73487	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-100279	RevenuesLessExpensesCY
Total Assets BOY	546031	TotalAssetsBOY
Total Assets EOY	417432	TotalAssetsEOY
Total Liabilities BOY	47653	TotalLiabilitiesBOY
Total Liabilities EOY	19333	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	498378	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	398099	NetAssetsOrFundBalancesEOY
Mission Description	CHILD DAY CARE RENTAL SPACE TO OTHER NON-PROFIT ORGANIZATIONS DONATIONS TO OTHER CHARITIES	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	804712	Expense
Description	WE PROVIDE CHILD DAY CARE MONDAY THROUGH FRIDAY. WE ARE OPEN 7 AM TO 6 PM DAILY. WE HAVE ON AVERAGE 100 CHILDREN PER MONTH.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	26482	Expense
Description	RENTAL OF SPACE TO OTHER NON-PROFIT ORGANIZATIONS	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	831194	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	7	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	38	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	2	NbrVotingGoverningBodyMembers
Number Independent Voting Members	1	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCHNELL PRICE	NamePerson
Telephone Number	3127351910	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4801 W NORTH AVE	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	53208	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (2 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
SCHNELL PRICE
DIRECTOR	40.00	X	X	85648	0	0
JOCEAL PRICE
DIRECTOR		X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	85648	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	1500	AllOtherContributions
Total Contributions	1500	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
INCOME - W-2 PAYMENT	772846	772846
INCOME - SDC HEAD START	25400	25400
INCOME - PRIVATE PAY	18542	18542
INCOME - RENTAL	13179	13179
REFUNDS	-1286	-1286

Field	Value	IRS element (for citing)
Total Program Service Revenue	828681	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3606	TotalRevenueColumn
Related Or Exempt Function Income	3606	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	20305	TotalRevenueColumn
Related Or Exempt Function Income	20305	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	20305	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	854092	TotalRevenueColumn
Related Or Exempt Function Income	852592	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	467607	Total
Program Services	412455	ProgramServices
Management And General	55152	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	58826	Total
Program Services	38566	ProgramServices
Management And General	20260	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1245	Total
Management And General	1245	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	10178	Total
Management And General	10178	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	392	Total
Program Services	392	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4365	Total
Program Services	436	ProgramServices
Management And General	3929	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	283086	Total
Program Services	270726	ProgramServices
Management And General	12360	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	538	Total
Program Services	538	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1462	Total
Program Services	1462	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	2058	Total
Program Services	2058	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	27146	Total
Program Services	27146	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	21331	Total
Program Services	19731	ProgramServices
Management And General	1600	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
OPERATING SUPPLIES	40370	40370
OUTSIDE SERVICES	27843	11137	16706
VEHICLE EXPENSE	3875	3100	775
CELLULAR PHONE	1637	1228	409

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2412	Total
Program Services	1849	ProgramServices
Management And General	563	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	954371	Total
Program Services	831194	ProgramServices
Management And General	123177	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	34342	BOY
EOY	27217	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	17395	BOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	87522	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	478289	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	212176	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	283825	BOY
EOY	266113	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	122947	BOY
EOY	124102	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	546031	BOY
EOY	417432	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	47653	BOY
EOY	19333	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	47653	BOY
EOY	19333	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	498378	BOY
EOY	398099	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	498378	BOY
EOY	398099	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	546031	BOY
EOY	417432	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-100279	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	794155	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	814573	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	835090	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	682168	CurrentTaxYearMinus1Year
Current Tax Year	828682	CurrentTaxYear
Total	3954668	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	794155	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	814573	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	835090	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	682168	CurrentTaxYearMinus1Year
Current Tax Year	828682	CurrentTaxYear
Total	3954668	Total

Field	Value	IRS element (for citing)
Public Support Total170	3954668	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	16584	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5206	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7732	CurrentTaxYearMinus1Year
Current Tax Year	25411	CurrentTaxYear
Total	54933	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	25000	CurrentTaxYearMinus2Years
Total	25000	Total

Field	Value	IRS element (for citing)
Total Support	4034601	TotalSupport
Gross Receipts From Admissions Etc	852592	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.98020	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98300	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	326569	OtherCostOrOtherBasis
Depreciation	120300	Depreciation
Book Value	206269	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	84025	OtherCostOrOtherBasis
Depreciation	77251	Depreciation
Book Value	6774	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	67695	OtherCostOrOtherBasis
Depreciation	14625	Depreciation
Book Value	53070	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	266113	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	CERTIFICATE OF DEPOSIT - LEGACY	Description
Book Value	124102	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	124102	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
N/P- SPRING BANK	$21,417
N/P - JO'S DAYCARE II, INC.	$2,999
N/P -SCHNELL PRICE	$76
N/P- JO'S LEARNING ACADEMY
CREDIT CARD PAYABLE - CHASE	-$5,159

Field	Value	IRS element (for citing)
Total Of Amounts	19333	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	IF WE RECEIVE A WRITTEN REQUEST WE SUPPLY ALL REQUIRED DOCUMENTS TO THE REQUESTING PERSON OR PERSONS.