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      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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 2018 AND 2017. THERE WERE NO TAXES PAID OR REFUNDS RECEIVED IN 2018 AND 2017. 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>
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      <IndependentConsultantInd>X</IndependentConsultantInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
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      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
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        <TotalCompensationFilingOrgAmt>275966</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    <IRS990ScheduleL documentId="RetDoc1042800001">
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          <PersonNm>ELLE WIERNIK</PersonNm>
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        <RelationshipDescriptionTxt>FAMILY MEMBER OF EXEC DIRECTOR</RelationshipDescriptionTxt>
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        <TransactionDesc>EMPLOYEE COMPENSATION &amp; BENEFITS</TransactionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>MINIMUM VOTING DIRECTORS CHANGED FROM 11 TO 9.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS GOVERNED BY THE BOARD OF DIRECTORS; THE BOARD OF DIRECTORS IS ELECTED BY MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PRESENTED TO THE ENTIRE NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS BOARD OF DIRECTORS FOR APPROVAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE OF NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS AUTHORIZES CEO'S SALARY AND BONUS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>A SEPARATE STANDING AUDIT COMMITTEE IS COMPOSED OF THE PRESIDENT, IMMEDIATE PAST PRESIDENT, TREASURER, EXECUTIVE DIRECTOR &amp; NASP ACCOUNTANT.</ExplanationTxt>
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</Return>