JOS PROGRAMS INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: JOS PROGRAMS INC (EIN 36-4193333)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-05-24
IRS object ID: 201111449349300311
Schema version: 2010v3.2
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-24T11:23:07-05:00	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	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	2010-01-01	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	2011-05-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL P BETTERS	Name
Phone	2627988160	Phone
Date Prepared	2011-05-24	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	865296	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	NONE	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
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	43	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	784073	ProgramServiceRevenuePriorYear
Program Service Revenue CY	835090	ProgramServiceRevenueCY
Investment Income Prior Year	16584	InvestmentIncomePriorYear
Investment Income Current Year	4961	InvestmentIncomeCurrentYear
Other Revenue Prior Year	870	OtherRevenuePriorYear
Other Revenue Current Year	25000	OtherRevenueCurrentYear
Total Revenue Prior Year	801527	TotalRevenuePriorYear
Total Revenue Current Year	865051	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	250	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	300	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	392378	SalariesEtcPriorYear
Salaries Etc Current Year	430766	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	393239	OtherExpensePriorYear
Other Expenses Current Year	497610	OtherExpensesCurrentYear
Total Expenses Prior Year	785867	TotalExpensesPriorYear
Total Expenses Current Year	928676	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	15660	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-63625	RevenuesLessExpensesCY
Total Assets BOY	637141	TotalAssetsBOY
Total Assets EOY	627765	TotalAssetsEOY
Total Liabilities EOY	54250	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	637141	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	573515	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	607213	Expense
Description	WE PROVIDE CHILD DAY CARE MONDAY THROUGH FRIDAY. WE ARE OPEN 7 AM TO 6 PM DAILY. WE HAVE ON AVERAGE 35 CHILDREN PER MONTH.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	167408	Expense
Description	RENTAL OF SPACE TO OTHER NON-PROFIT ORGANIZATIONS	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	300	Expense
Grants	300	Grants
Description	DONATIONS TO QUALIFIED CHARITIES	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	774921	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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	11	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	43	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	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer
JOCEAL PRICE
DIRECTOR	X	0	0	0
SCHNELL PRICE
DIRECTOR		82569	0	0	40.00	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	82569	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
INCOME - W-2 PAYMENT	781152	781152
INCOME - PRIVATE PAY	28361	28361
INCOME - RENTAL	25589	25589
REFUNDS	-12	-12

Field	Value	IRS element (for citing)
Total Program Service Revenue	835090	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5206	TotalRevenueColumn
Related Or Exempt Function Income	5206	RelatedOrExemptFunctionIncome

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	245	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-245	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-245	TotalRevenueColumn
Related Or Exempt Function Income	-245	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	25000	TotalRevenueColumn
Related Or Exempt Function Income	25000	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	25000	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	865051	TotalRevenueColumn
Related Or Exempt Function Income	865051	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	300	Total
Program Services	300	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	82569	Total
Management And General	82569	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	309418	Total
Program Services	290566	ProgramServices
Management And General	18852	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	38779	Total
Program Services	25423	ProgramServices
Management And General	13356	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8901	Total
Management And General	8901	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1143	Total
Program Services	1143	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5553	Total
Program Services	555	ProgramServices
Management And General	4998	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	337597	Total
Program Services	329574	ProgramServices
Management And General	8023	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	44	Total
Program Services	44	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	238	Total
Program Services	238	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	557	Total
Program Services	557	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	43398	Total
Program Services	43398	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	25690	Total
Program Services	14397	ProgramServices
Management And General	11293	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
OUTSIDE SERVICES	28601	28601
VEHICLE EXPENSE	19572	15658	3914
OPERATING SUPPLIES	11706	11706
LAUNDRY & UNIFORMS	5077	5077
TELEPHONE	4288	3216	1072

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5245	Total
Program Services	4468	ProgramServices
Management And General	777	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	928676	Total
Program Services	774921	ProgramServices
Management And General	153755	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	12394	BOY
EOY	56055	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	42674	BOY
EOY	10528	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	148734	BOY
EOY	107730	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	70588	BOY
EOY	84009	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	579	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	441929	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	194016	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	242761	BOY
EOY	247913	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	119411	BOY
EOY	121530	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	637141	BOY
EOY	627765	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	54250	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	54250	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	637141	BOY
EOY	573515	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	637141	BOY
EOY	573515	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	637141	BOY
EOY	627765	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-63625	ReconcilationRevenueExpenses
Reconcilation Other Changes	-1	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	506836	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	823458	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	794155	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	814573	CurrentTaxYearMinus1Year
Current Tax Year	835090	CurrentTaxYear
Total	3774112	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	506836	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	823458	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	794155	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	814573	CurrentTaxYearMinus1Year
Current Tax Year	835090	CurrentTaxYear
Total	3774112	Total

Field	Value	IRS element (for citing)
Public Support Total170	3774112	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5567	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9650	CurrentTaxYearMinus3Years
Current Tax Year Minus1 Year	16584	CurrentTaxYearMinus1Year
Current Tax Year	5206	CurrentTaxYear
Total	37007	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year	25000	CurrentTaxYear
Total	25000	Total

Field	Value	IRS element (for citing)
Total Support	3836119	TotalSupport
Gross Receipts From Admissions Etc	865296	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.98380	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99010	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	CERTIFICATE OF DEPOSIT - LEGACY	Description
Book Value	121530	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	121530	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
N/P- KEY EQUIPMENT FINANCE	$32,408
N/P- JO'S LEARNING ACADEMY	$21,672
CREDIT CARD PAYABLE - CHASE	$170

Field	Value	IRS element (for citing)
Total Of Amounts	54250	TotalOfAmounts

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	NP - SCHNELL PRICE	NamePerson
Purpose Of Loan	PROTECT ASSET VALUE FOR ENTITY	PurposeOfLoan
Loan From Organization	X	LoanFromOrganization
Original Principal	$128,434	OriginalPrincipalAmount
Balance Due	107730	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	true	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	107730	TotalBalanceDue

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.