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        <Description>PUBLICATIONS</Description>
        <Total>131718</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BENCHMARKING STUDY</Description>
        <Total>100539</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BOARD EXPENSES</Description>
        <Total>82232</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SPECIAL PROGRAMS</Description>
        <Total>30416</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REGIONS</Description>
        <Total>28856</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>65653</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1795287</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>23742</BOY>
        <EOY>205</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>151343</BOY>
        <EOY>406473</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>84214</BOY>
        <EOY>97750</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>90099</BOY>
        <EOY>132990</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>192284</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>128430</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>98096</BOY>
        <EOY>63854</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>167128</BOY>
        <EOY>125000</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>614622</BOY>
        <EOY>826272</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>129414</BOY>
        <EOY>25276</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>259881</BOY>
        <EOY>432439</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>11138</BOY>
        <EOY>15646</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>400433</BOY>
        <EOY>473361</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>214189</BOY>
        <EOY>352911</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>214189</BOY>
        <EOY>352911</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>614622</BOY>
        <EOY>826272</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>140850</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-2128</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>5993</OtherCostOrOtherBasis>
        <Depreciation>4171</Depreciation>
        <BookValue>1822</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>186291</OtherCostOrOtherBasis>
        <Depreciation>124259</Depreciation>
        <BookValue>62032</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>63854</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>ACCRUED SALARIES/PTO</Description>
        <Amount>15646</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>15646</TotalOfAmounts>
      <TotalRevenue>1936137</TotalRevenue>
      <TotalExpenses>1795287</TotalExpenses>
      <ExcessOrDeficitForYear>140850</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>-2128</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>-2128</TotalAdjustments>
      <ExcessOrDeficitPerFS>138722</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>1934009</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>-2128</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>-2128</RevenueNotRptdF990>
      <RevenueSubtotal>1936137</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>1936137</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1795287</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>1795287</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>1795287</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>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>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>ELLE WIERNIK</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>FAMILY MEMBER OF EXEC DIRECTOR</Relationship>
        <AmountOfTransaction>45841</AmountOfTransaction>
        <DescriptionOfTransaction>EMPLOYEE COMPENSATION &amp; BENEFITS</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>THE NOMINATIONS COMMITTEE (MEMBERS OF THE BOARD) RECOMMEND THE SLATE OF OFFICERS TO THE BOARD FOR FINAL RATIFICATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>FORM 990 IS PRESENTED TO THE ENTIRE NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS BOARD OF DIRECTORS FOR APPROVAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>THE EXECUTIVE COMMITTEE OF NATIONAL ASSOCIATION OF SUBROGATION PROFESSIONALS AUTHORIZES SALARY INCREASES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED LOSSES ON INVESTMENTS: -2,128.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C:</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>