NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS (EIN 41-1935100)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-08-31
- IRS object ID
- 201112439349300701
- Schema version
- 2010v3.4
- 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) |
|---|---|---|
| Timestamp | 2011-08-31T08:33:52-05:00 | 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 | OLSEN THIELEN & CO LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2675 LONG LAKE ROAD | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55113 | 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 | 411935100 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 8005749961 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 ROBINSON PLAZA 6600 STEUBENVILLE | AddressLine1 |
| Address Line2 | PIKE NO 130 | AddressLine2 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15205 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LESLIE WIERNIK | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 8005749961 | Phone |
| Date Signed | 2011-08-17 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LINDA M NELSON | Name |
| Phone | 6514834521 | Phone |
| 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) |
|---|---|---|
| Name Of Principal Officer Person | LESLIE WIERNIK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 ROBINSON PLAZA 6600 STEUBENVILLE | AddressLine1 |
| Address Line2 | PIKE NO | AddressLine2 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15205 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1936137 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SUBROGATION.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | TO ENHANCE THE STATURE AND EFFECTIVENESS OF SUBROGATION AND RECOVERY PROFESSIONALS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 5 | TotalNbrEmployees |
| Total Nbr Volunteers | 500 | TotalNbrVolunteers |
| Total Gross UBI | 101366 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -220 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1615862 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1927967 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4691 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2232 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -1836 | OtherRevenuePriorYear |
| Other Revenue Current Year | 5938 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1618717 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1936137 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 317219 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 340047 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1366409 | OtherExpensePriorYear |
| Other Expenses Current Year | 1455240 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1683628 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1795287 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -64911 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 140850 | RevenuesLessExpensesCY |
| Total Assets BOY | 614622 | TotalAssetsBOY |
| Total Assets EOY | 826272 | TotalAssetsEOY |
| Total Liabilities BOY | 400433 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 473361 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 214189 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 352911 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO ENHANCE THE STATURE AND EFFECTIVENESS OF SUBROGATION AND RECOVERY PROFESSIONALS THROUGH EDUCATION, TRAINING AND THE EXCHANGE OF INFORMATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | CONFERENCES - NASP HOLDS AN ANNUAL CONFERENCE IN NOVEMBER. THE CONFERENCE FOCUS WAS ON THE SHARING OF INFORMATION AND EDUCATION PROVIDED TO SUBROGATION SPECIALISTS. AN ANNUAL SUBROGATION LITIGATION SKILLS CONFERENCE PROVIDES ADVANCED TRAINING AND EDUCATION FOR SUBROGATION SPECIALISTS INVOLVED IN OR OVERSEEING ANY SUBROGATION LITIGATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MAGAZINE - NASP PRINTS AND DISTRIBUTES A MAGAZINE THREE TIMES A YEAR. THE MAGAZINE FOCUSES ON INFORMATION FOR THE SUBROGATION INDUSTRY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BENCHMARKING - NASP CONDUCTS BENCHMARKING STUDIES OF THE SUBROGATION INDUSTRY. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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 AND GOALS, INCLUDING OUR CONFERENCES AND CHAPTER PROGRAMS. THE MEMBER ONLY SITE ALLOWS MEMBERS ACCESS TO THE DIRECTORY OF MEMBERS AND ARCHIVED ARTICLES WHICH HAVE APPEARED IN THE MAGAZINE AND, ALSO, ARCHIVED PRESENTATIONS FROM PAST CONFERENCES. LIST SERV - NASP SPONSORS A PRIVATE, MEMBERS-ONLY LIST SERV FOR OUR MEMBERS. THROUGH THE LIST SERV, MEMBERS ARE ABLE TO SHARE INFORMATION AND GATHER INFORMATION PERTINENT TO THEIR DAILY RESPONSIBILITIES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 5 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8005749961 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 ROBINSON PLAZA 6600 STEUBENVILLE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15205 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| KENNETH T LEVINE | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| KEVIN G MAY | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| SHERI L MCKEE | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| DARAN P KIEFER | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| CHRISTOPHER MCPADDEN | ||||||
| EXECUTIVE COMMITTEE | 1.00 | X | 0 | 0 | 0 | |
| JOHN T FOSTER | ||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | X | 0 | 0 | 0 | |
| DEAN CIMINIO | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| NICOLE KUSTERMANN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MICHELE LITKE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KAMMY POFF | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| GLENNA M ROBERTS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHN R SCHLEITER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR ROBERT SCHROEDER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JON THORNTON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MARGARET VERKUILEN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JEFFREY M BAILL | ||||||
| FOUNDER | 1.00 | X | 0 | 0 | 0 | |
| LESLIE S WIERNIK | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 129383 | 0 | 4880 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 129383 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 4880 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| CONFERENCE INCOME | 611600 | 1139739 | 1139739 | |
| MEMBERSHIP DUES | 900099 | 493225 | 493225 | |
| BENCHMARKING | 900099 | 119000 | 119000 | |
| PUBLICATION ADVERTISIN | 541800 | 100786 | 100786 | |
| MANUALS, SUBRO COLLEGE | 611600 | 75217 | 75217 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1927967 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2232 | TotalRevenueColumn |
| Exclusion | $2,232 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 580 | GrossSalesOfInventory |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 580 | TotalRevenueColumn |
| Unrelated Business Revenue | 580 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 5358 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5358 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 5358 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1936137 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1832539 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 101366 | UnrelatedBusinessRevenue |
| Exclusion | $2,232 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135796 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166282 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5524 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10099 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22346 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11799 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8481 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83960 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55567 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93052 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 311 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 723576 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34453 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4627 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PUBLICATIONS | 131718 |
| BENCHMARKING STUDY | 100539 |
| BOARD EXPENSES | 82232 |
| SPECIAL PROGRAMS | 30416 |
| REGIONS | 28856 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65653 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1795287 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23742 | BOY |
| EOY | 205 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 151343 | BOY |
| EOY | 406473 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84214 | BOY |
| EOY | 97750 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90099 | BOY |
| EOY | 132990 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 192284 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 128430 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98096 | BOY |
| EOY | 63854 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 167128 | BOY |
| EOY | 125000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 614622 | BOY |
| EOY | 826272 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129414 | BOY |
| EOY | 25276 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 259881 | BOY |
| EOY | 432439 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11138 | BOY |
| EOY | 15646 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 400433 | BOY |
| EOY | 473361 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 214189 | BOY |
| EOY | 352911 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 214189 | BOY |
| EOY | 352911 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 614622 | BOY |
| EOY | 826272 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 140850 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -2128 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5993 | OtherCostOrOtherBasis |
| Depreciation | 4171 | Depreciation |
| Book Value | 1822 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 186291 | OtherCostOrOtherBasis |
| Depreciation | 124259 | Depreciation |
| Book Value | 62032 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 63854 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ACCRUED SALARIES/PTO | Description |
| Amount | $15,646 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 15646 | TotalOfAmounts |
| Total Revenue | 1936137 | TotalRevenue |
| Total Expenses | 1795287 | TotalExpenses |
| Excess Or Deficit For Year | 140850 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -2128 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -2128 | TotalAdjustments |
| Excess Or Deficit Per FS | 138722 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1934009 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -2128 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -2128 | RevenueNotRptdF990 |
| Revenue Subtotal | 1936137 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1936137 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1795287 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1795287 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1795287 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | FIN 48 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 2010 AND 2009. THERE WERE NO TAXES PAID OR REFUNDS RECEIVED IN 2010 AND 2009. 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 ORGANIZATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. THE ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE OPEN TO EXAMINATION FOR TAX YEARS 2007 THROUGH 2009. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ELLE WIERNIK | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | FAMILY MEMBER OF EXEC DIRECTOR | Relationship |
| Amount Of Transaction | 45841 | AmountOfTransaction |
| Description Of Transaction | EMPLOYEE COMPENSATION & BENEFITS | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 NOMINATIONS COMMITTEE (MEMBERS OF THE BOARD) RECOMMEND THE SLATE OF OFFICERS TO THE BOARD FOR FINAL RATIFICATION. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PRESENTED TO THE ENTIRE NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS BOARD OF DIRECTORS FOR APPROVAL. | |
| 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 12C | |
| THE EXECUTIVE COMMITTEE OF NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS AUTHORIZES SALARY INCREASES. | FORM 990, PART VI, SECTION B, LINE 15A | |
| THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED LOSSES ON INVESTMENTS: -2,128. | FORM 990, PART XI, LINE 5: |
| A SEPARATE STANDING AUDIT COMMITTEE IS COMPOSED OF FINANCE COMMITTEE MEMBERS, NASP'S ACCOUNTANT, AND ONE BOARD MEMBER AS APPOINTED BY THE PRESIDENT. THE COMMITTEE WAS CREATED IN 2010. | FORM 990, PART XII, LINE 2C: |
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