NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS (EIN 41-1935100)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-06
- IRS object ID
- 202443119349302029
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-06T13:41:41-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411360831 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OLSEN THIELEN & CO LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2675 LONG LAKE ROAD | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411935100 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | SUBROGATION PROFESSIONALS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8005749961 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 MOSITES WAY 103 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15205 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LESLIE WIERNIK | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 8005749961 | PhoneNum |
| Signature | 2024-10-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RYAN VETTRUS CPA | PreparerPersonNm |
| PTIN | P01243596 | PTIN |
| Phone | 6514834521 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LESLIE WIERNIK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 MOSITES WAY 103 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,404,899 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SUBROGATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO ENHANCE THE STATURE AND EFFECTIVENESS OF SUBROGATION AND RECOVERY PROFESSIONALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 400 | TotalVolunteersCnt |
| Total Gross UBI | $34,512 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,377,345 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,074,052 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$2,779 | PYInvestmentIncomeAmt |
| CY Investment Income | $69,822 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,213 | PYOtherRevenueAmt |
| CY Other Revenue | $5,559 | CYOtherRevenueAmt |
| PY Total Revenue | $2,375,779 | PYTotalRevenueAmt |
| CY Total Revenue | $3,149,433 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $687,377 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $694,979 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,121,464 | PYOtherExpensesAmt |
| CY Other Expenses | $2,169,124 | CYOtherExpensesAmt |
| PY Total Expenses | $2,808,841 | PYTotalExpensesAmt |
| CY Total Expenses | $2,864,103 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$433,062 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $285,330 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,613,702 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,623,928 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,095,255 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $799,441 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,518,447 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,824,487 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO STRATEGICALLY GUIDE THE SUBROGATION INDUSTRY THROUGH EDUCATION, ADVOCACY AND NETWORKING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CONFERENCES - NASP HOLDS TWO CONFERENCES EACH YEAR. THE ANNUAL CONFERENCE TAKES PLACE IN THE FALL AND OFFERS 76 UNIQUE EDUCATIONAL SESSIONS TO NEARLY 1,000 SUBROGATION PROFESSIONALS FROM ALL 50 STATES. THE FOCUS OF THIS CONFERENCE IS ON THE SHARING OF INFORMATION AND EDUCATION PROVIDED TO SUBROGATION PROFESSIONALS. NASP ALSO HOLDS A SPRING CONFERENCE, WHICH PROVIDES "MASTER-CLASS" TRAINING AND EDUCATION FOR ATTORNEYS AND SUBROGATION PROFESSIONALS WHO ARE INVOLVED IN OR OVERSEEING THE SUBROGATION LITIGATION PROCESS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATIONS:EMAGAZINE (SUBROGATOR DIGEST) - FOUR TIMES A YEAR, NASP GATHERS AND REVIEWS ARTICLES, PERFORMS LAYOUT, PRODUCES AND DISTRIBUTES A DIGITAL DIGEST DEDICATED TO THE SUBROGATION INDUSTRY.WEBSITE - NASP'S WEBSITE IS THE PORTAL TO EVERYTHING THAT NASP OFFERS. THE WEBSITE OFFERS BOTH A PUBLIC SITE AND MEMBERS-ONLY SITE. THE PUBLIC SITE SHARES INFORMATION ON NASP'S EDUCATIONAL PROGRAMS, ADVOCACY, AND INITIATIVES. THE MEMBERS-ONLY SITE ALLOWS MEMBERS TO NOT ONLY MANAGE THEIR PROFILES AND REGISTER FOR NASP EVENTS, BUT ALSO ACCESS TO THE DIRECTORY OF MEMBERS, ARCHIVED ARTICLES WHICH HAVE APPEARED IN THE MAGAZINE, WEBINARS, AND ARCHIVED PRESENTATIONS FROM PAST CONFERENCES.MEMBER FORUM - NASP SPONSORS A PRIVATE, MEMBERS-ONLY FORUM FOR MEMBERS. THROUGH THE FORUM, MEMBERS ARE ABLE TO SHARE INFORMATION AND GATHER INFORMATION PERTINENT TO THEIR DAILY RESPONSIBILITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NASP CONDUCTS BENCHMARKING STUDIES IN ALL LINES OF BUSINESS OF THE SUBROGATION INDUSTRY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8005749961 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 MOSITES WAY STE 103 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15205 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| LESLIE S WIERNIK | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $313,620 | $0 | $24,786 | ||
| ELLE WIERNIK | |||||||
| ASSISTANT DIRECTOR | 40.00 | $166,173 | $0 | $16,996 | Yes (X) | ||
| SHEILA DYE | |||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ROBERT STERN | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JON COSCIA | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOE RICH | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TIM ANDERSON | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK DEMIAN | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TARA MCCLARY | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RYAN MCINTOSH | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KELLY MICHELETTI | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KIM STAFFORD | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOSEPH WILLIS | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $479,793 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $41,782 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE BROADMOOR HOTEL | |||||
| 1 LAKE AVE | COLORADO SPRINGS | CO | 80906 | CONFERENCE HOST HOTEL | $582,113 |
| LEGACY PRODUCTIONS | |||||
| 6521 JAMES AVE N | BROOKLYN CENTER | MN | 55430 | PRODUCTION VENDOR FOR CONFERENCES | $272,420 |
| ENTENZA LAW FIRM LLC | |||||
| 946 FAIRMOUNT AVE STE 200 | ST PAUL | MN | 55105 | LEGAL COUNSEL | $133,467 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CONFERENCE INCOME | 611600 | $2,311,357 | $2,311,357 | |
| MEMBERSHIP DUES | 900099 | $548,942 | $548,942 | |
| BENCHMARKING REPORTS | 900099 | $98,063 | $98,063 | |
| MANUALS, SUBRO COLLEGE | 611600 | $82,663 | $82,663 | |
| PUBLICATION, INCL. ADV | 541800 | $33,027 | $33,027 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,074,052 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $75,288 | TotalRevenueColumnAmt |
| Exclusion | $75,288 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $250,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $255,466 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$5,466 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,466 | TotalRevenueColumnAmt |
| Exclusion | -$5,466 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,559 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,074 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,485 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,559 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,149,433 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,045,099 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $34,512 | UnrelatedBusinessRevenueAmt |
| Exclusion | $69,822 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,406 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,635 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,177 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,160 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,601 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,342 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,176 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,109 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,319 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,812 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,764 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,717 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,383,729 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,545 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,398 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BOARD EXPENSES | $80,987 |
| CREDIT CARD FEES | $56,655 |
| MEMBERSHIP | $51,232 |
| BENCHMARKING REPORTS | $49,700 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,639 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,864,103 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,615 | BOYAmt |
| EOY | $82 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,641,465 | BOYAmt |
| EOY | $1,964,401 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,147 | BOYAmt |
| EOY | $200,039 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $332,039 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $223,253 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,330 | BOYAmt |
| EOY | $108,786 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $459,166 | BOYAmt |
| EOY | $238,882 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,979 | BOYAmt |
| EOY | $111,738 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,613,702 | BOYAmt |
| EOY | $2,623,928 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,189 | BOYAmt |
| EOY | $25,330 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $857,434 | BOYAmt |
| EOY | $637,576 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,632 | BOYAmt |
| EOY | $136,535 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,095,255 | BOYAmt |
| EOY | $799,441 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,518,447 | BOYAmt |
| EOY | $1,824,487 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,518,447 | BOYAmt |
| EOY | $1,824,487 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,613,702 | BOYAmt |
| EOY | $2,623,928 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $285,330 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $20,710 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $548,942 | DuesAssessmentsAmt |
| Non Ded Lbbyng Pltcl Cyov | -$123,113 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | -$123,113 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | -$123,113 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $332,039 | OtherCostOrOtherBasisAmt |
| Depreciation | $223,253 | DepreciationAmt |
| Book Value | $108,786 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $108,786 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED SALARIES/PTO | $21,458 |
| OPERATING LEASE OBLIGATION | $115,077 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $136,535 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,165,034 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $20,710 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $20,710 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,144,324 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $5,109 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $5,109 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,149,433 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,858,994 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,858,994 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $5,109 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $5,109 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,864,103 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASC 740 STATEMENT: THE ASSOCIATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS SUBJECT TO FEDERAL AND STATE INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE ASSOCIATION GENERATES UNRELATED BUSINESS INCOME FROM ITS PUBLICATION AND OTHER SERVICES. THE ASSOCIATION HAD NO TAX EXPENSE IN DECEMBER 31, 2023 AND 2022. THERE WERE NO TAXES PAID OR REFUNDS RECEIVED IN DECEMBER 31, 2023 AND 2022. THE ASSOCIATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ASSOCIATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LESLIE S WIERNIK | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $313,620 | $0 | $0 | $0 | $0 | $0 | $15,590 | $0 | $9,196 | $0 | $338,406 | $0 | $0 | $0 |
| ELLE WIERNIK | ||||||||||||||
| ASSISTANT DIRECTOR | $166,173 | $0 | $0 | $0 | $0 | $0 | $7,800 | $0 | $9,196 | $0 | $183,169 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELLE WIERNIK | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF CEO | RelationshipDescriptionTxt |
| Transaction | $183,169 | TransactionAmt |
| Transaction | EMPLOYEE COMPENSATION & BENEFITS | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS WHO APPLY FOR MEMBERSHIP AND PAY ANNUAL DUES. THE BOARD OF DIRECTORS MAY CONFER HONORARY MEMBERSHIP ON ANY INDIVIDUAL OR INDIVIDUALS BASED ON SUCH CRITERIA, AND WITH SUCH VOTING RIGHTS, AS THE BOARD OF DIRECTORS WILL DETERMINE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION IS GOVERNED BY THE BOARD OF DIRECTORS. THE NOMINATIONS COMMITTEE ACCEPTS NOMINATIONS, CONDUCTS INTERVIEWS, VETS AND SUGGESTS A SLATE OF PROPOSED CANDIDATES (BASED UPON A SCORING SYSTEM) TO THE FULL BOARD FOR RATIFICATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PRESENTED TO THE ENTIRE NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS BOARD OF DIRECTORS FOR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | DISCLOSURE TO NASP IS MADE TO THE CEO (OR TO THE BOARD CHAIR IF THE CEO IS INVOLVED IN THE CONFLICT), WHO BRINGS THE MATTER TO THE ATTENTION OF THE BOARD. COIS ARE SIGNED ANNUALLY BY ALL DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE OF NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS PERFORMS AN ANNUAL REVIEW / EVALUATION OF THE CEO AND MAKE RECOMMENDATIONS TO THE BOARD REGARDING INCREASES / BONUS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | A SEPARATE STANDING FINANCE COMMITTEE IS COMPOSED OF THE PRESIDENT, IMMEDIATE PAST PRESIDENT, TREASURER, CHIEF EXECUTIVE OFFICER, & NASP ACCOUNTANT. |
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