NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS (EIN 41-1935100)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202343199349315224
Schema version: 2022v5.0
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 C
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T13:34:09-06:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	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	2023-10-27	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LESLIE	PersonFirstNm
Person Last	WIERNIK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	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	$3,659,498	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	$35,118	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$79,885	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,692,941	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,377,345	CYProgramServiceRevenueAmt
PY Investment Income	$101,101	PYInvestmentIncomeAmt
CY Investment Income	-$2,779	CYInvestmentIncomeAmt
PY Other Revenue	$16,636	PYOtherRevenueAmt
CY Other Revenue	$1,213	CYOtherRevenueAmt
PY Total Revenue	$1,890,563	PYTotalRevenueAmt
CY Total Revenue	$2,375,779	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	$639,609	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$687,377	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,063,965	PYOtherExpensesAmt
CY Other Expenses	$2,121,464	CYOtherExpensesAmt
PY Total Expenses	$1,703,574	PYTotalExpensesAmt
CY Total Expenses	$2,808,841	CYTotalExpensesAmt
PY Revenues Less Expenses	$186,989	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$433,062	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,019,132	TotalAssetsBOYAmt
Total Assets EOY	$2,613,702	TotalAssetsEOYAmt
Total Liabilities BOY	$799,295	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,095,255	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,219,837	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,518,447	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	Yes (1)	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 (11 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)	$313,716	$0	$24,786
ELLE WIERNIK
ASSISTANT DIRECTOR	40.00		$161,306	$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)
JONATHAN COSCIA
TREASURER	1.00	Yes (X)	$0	$0	$0		Yes (X)
JOSEPH 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)
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	$475,022	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ENTENZA LAW FIRM LLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	946 FAIRMOUNT AVE STE 200	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55105	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL COUNSEL	ServicesDesc
Compensation	$126,988	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CONFERENCE INCOME	611600	$1,584,556	$1,584,556
MEMBERSHIP DUES	900099	$588,348	$588,348
BENCHMARKING REPORTS	900099	$94,556	$94,556
MANUALS, SUBRO COLLEGE	611600	$74,472	$74,472
PUBLICATION, INCL. ADVERT	541800	$35,413	$295	$35,118

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,377,345	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,940	TotalRevenueColumnAmt
Exclusion	$30,940	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,250,000	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,283,719	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$33,719	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$33,719	TotalRevenueColumnAmt
Exclusion	-$33,719	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,213	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,213	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,213	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,375,779	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,343,440	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$35,118	UnrelatedBusinessRevenueAmt
Exclusion	-$2,779	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$338,502	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$271,572	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$18,417	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$26,183	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$32,703	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$134,113	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$64,401	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$14,752	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,750	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$11,990	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,716	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$149,968	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$39,237	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,326,021	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$27,545	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,751	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BOARD EXPENSES	$96,259
BENCHMARKING REPORTS	$68,457
CREDIT CARD FEES	$44,752
MEMBERSHIP	$38,073

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$56,679	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,808,841	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$177	BOYAmt
EOY	$2,615	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$493,057	BOYAmt
EOY	$1,641,465	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$357,450	BOYAmt
EOY	$228,147	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$332,038	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$195,708	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$163,875	BOYAmt
EOY	$136,330	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,001,460	BOYAmt
EOY	$459,166	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,113	BOYAmt
EOY	$145,979	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,019,132	BOYAmt
EOY	$2,613,702	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$16,595	BOYAmt
EOY	$64,189	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$759,587	BOYAmt
EOY	$857,434	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$23,113	BOYAmt
EOY	$173,632	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$799,295	BOYAmt
EOY	$1,095,255	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	$2,219,837	BOYAmt
EOY	$1,518,447	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,219,837	BOYAmt
EOY	$1,518,447	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,019,132	BOYAmt
EOY	$2,613,702	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$433,062	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$268,328	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	$588,340	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	$332,038	OtherCostOrOtherBasisAmt
Depreciation	$195,708	DepreciationAmt
Book Value	$136,330	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$136,330	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSIT	$3,113
OPERATING LEASE RIGHT-OF-USE ASSET	$142,866

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$145,979	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ACCRUED SALARIES/PTO	$24,314
OPERATING LEASE OBLIGATION	$149,318

Field	Value	IRS element (for citing)
Total Liability	$173,632	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,092,699	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$268,328	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$268,328	RevenueNotReportedAmt
Revenue Subtotal	$2,361,027	RevenueSubtotalAmt
Investment Expenses Not Incld	$14,752	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$14,752	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,375,779	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,794,089	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,794,089	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$14,752	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$14,752	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,808,841	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 2022 AND 2021. THERE WERE NO TAXES PAID OR REFUNDS RECEIVED IN 2022 AND 2021. 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	$313,716	$0	$0	$0	$0	$0	$15,590	$0	$9,196	$0	$338,502	$0	$0	$0
ELLE WIERNIK
ASSISTANT DIRECTOR	$161,306	$0	$0	$0	$0	$0	$7,800	$0	$9,196	$0	$178,302	$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	$178,302	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.
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.