NATIONAL AUTO AUCTION ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: NATIONAL AUTO AUCTION ASSOCIATION INC (EIN 84-6045987)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-05-13
IRS object ID: 202501339349309495
Schema version: 2024v5.1
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
Form 990
Schedule B
Schedule C
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-13T20:01:36-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	950 NORTH GLEBE ROAD SUITE 1200	AddressLine1Txt
City	ARLINGTON	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22203	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	846045987	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL AUTO AUCTION ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	3016960400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5320 SPECTRUM DRIVE D	AddressLine1Txt
City	FREDERICK	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21703	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAUL LIPS	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3016960400	PhoneNum
Signature	2025-05-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT WILLIAMS	PreparerPersonNm
PTIN	P01345960	PTIN
Phone	5712279500	PhoneNum
Preparation	2025-05-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAUL LIPS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5320 SPECTRUM DRIVE D	AddressLine1Txt
City	FREDERICK	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21703	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,924,268	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NAAA.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1953	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	THE NATIONAL AUTO AUCTION ASSOCIATION PROVIDES A UNIFIED VOICE FOR THE AUTO AUCTION INDUSTRY.	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	19	VotingMembersIndependentCnt
Total Employee	10	TotalEmployeeCnt
Total Volunteers	100	TotalVolunteersCnt
Total Gross UBI	$1,353,518	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$646,403	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$417,926	PYContributionsGrantsAmt
CY Contributions Grants	$30,000	CYContributionsGrantsAmt
PY Program Service Revenue	$1,731,559	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,857,812	CYProgramServiceRevenueAmt
PY Investment Income	$14,959,727	PYInvestmentIncomeAmt
CY Investment Income	$2,415,145	CYInvestmentIncomeAmt
PY Other Revenue	$1,268,871	PYOtherRevenueAmt
CY Other Revenue	$678,074	CYOtherRevenueAmt
PY Total Revenue	$18,378,083	PYTotalRevenueAmt
CY Total Revenue	$4,981,031	CYTotalRevenueAmt
PY Grants And Similar Paid	$85,657	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$129,758	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,957,669	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,581,055	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,065,801	PYOtherExpensesAmt
CY Other Expenses	$2,510,334	CYOtherExpensesAmt
PY Total Expenses	$5,109,127	PYTotalExpensesAmt
CY Total Expenses	$4,221,147	CYTotalExpensesAmt
PY Revenues Less Expenses	$13,268,956	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$759,884	CYRevenuesLessExpensesAmt
Total Assets BOY	$17,392,339	TotalAssetsBOYAmt
Total Assets EOY	$16,737,375	TotalAssetsEOYAmt
Total Liabilities BOY	$1,406,749	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$255,089	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,985,590	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$16,482,286	NetAssetsOrFundBalancesEOYAmt
Mission	THE NATIONAL AUTO AUCTION ASSOCIATION PROVIDES A UNIFIED VOICE FOR THE AUTO AUCTION INDUSTRY, PROTECTS AND PROMOTES THE INTERESTS OF ITS MEMBERS AND LEADS WITH THE HIGHEST ETHICAL STANDARDS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	SPRING CONFERENCE AND AN ANNUAL CONVENTION IN THE FALLTO PROVIDE FORUM AND NETWORKING FOR MEMBERS AND THOSE INTERESTED IN THE WHOLESALE AUTO AUCTION INDUSTRY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP SERVICESNATIONAL AUTO AUCTION ASSOCIATION MEMBER SERVICES INCLUDE A WIDE RANGE OF EDUCATIONAL OFFERINGS, INCLUDING TRAINING, INDUSTRY STANDARDS AND CERTIFICATION; PUBLIC RELATIONS, INDUSTRY AND GOVERNMENT REPRESENTATION. THE ASSOCIATION ALSO PROVIDES A SPRING BUSINESS MEETING/ANNUAL CONVENTION AND EXPOSITION AND EDUCATIONAL TRAINING SEMINARS. NATIONAL AUTO AUCTION ASSOCIATION SERVICES CORPORATION, A SEPARATE REVENUE PRODUCING CORPORATION ALSO BENEFITS MEMBERS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	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	0	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	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	24	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	10	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	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
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	19	GoverningBodyVotingMembersCnt
Independent Voting Member	19	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	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
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
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MEGHAN EWIN	PersonNm
Phone	3016960400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5320 SPECTRUM DRIVE SUITE D	AddressLine1Txt
City	FREDERICK	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21703	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
PAUL LIPS
EXECUTIVE DIRECTOR	40.00	5.00	Yes (X)	$412,500	$0	$55,475
MEGHAN EWIN
CONTROLLER	40.00	8.00		$165,192	$0	$25,954	Yes (X)
MAXWELL COLE
PUBLIC AFFAIRS MANAGER	40.00			$143,467	$0	$9,343	Yes (X)
LAURENCE DIXON
VP AUCTION DATA SOLUTION	1.00			$129,745	$0	$20,638	Yes (X)
BETH WEBER
PROJECT & MEMBERSHIP MANAGER	40.00			$120,669	$0	$36,805	Yes (X)
LAURIE OAKMAN-SCHLEICHER
COMMUNICATIONS MANAGER	40.00			$116,140	$0	$41,500	Yes (X)
ERIC AUTENRIETH
PRESIDENT	5.00	1.00	Yes (X)	$0	$0	$0		Yes (X)
MIKE BROWNING
EXECUTIVE VICE PRESIDENT	1.00		Yes (X)	$0	$0	$0		Yes (X)
EDDIE LAFFERTY
VICE PRESIDENT	1.00		Yes (X)	$0	$0	$0		Yes (X)
GARRISON HUDKINS
CHAIR OF THE BOARD	1.00		Yes (X)	$0	$0	$0		Yes (X)
CRAIG AMELUNG
PRESIDENT-ELECT	1.00		Yes (X)	$0	$0	$0		Yes (X)
CHARLOTTE PYLE
SECRETARY	1.00		Yes (X)	$0	$0	$0		Yes (X)
DOUG SHORE
TREASURER	1.00		Yes (X)	$0	$0	$0		Yes (X)
CHRISSY BRIGGS
DIRECTOR	1.00			$0	$0	$0		Yes (X)
EMILY BARBER
DIRECTOR	1.00			$0	$0	$0		Yes (X)
ANTHONY ROTSTART
DIRECTOR	1.00			$0	$0	$0		Yes (X)
TOM FRANCOIS
DIRECTOR	1.00			$0	$0	$0		Yes (X)
STEVE KESSLER
DIRECTOR	1.00			$0	$0	$0		Yes (X)
BRANDON THOMPSON
DIRECTOR	1.00			$0	$0	$0		Yes (X)
JOE GUYER
DIRECTOR	1.00			$0	$0	$0		Yes (X)
JACOB WARREN
DIRECTOR	1.00			$0	$0	$0		Yes (X)
BILLY WILLIS
DIRECTOR	1.00			$0	$0	$0		Yes (X)
LISA FRANZ
DIRECTOR	1.00			$0	$0	$0		Yes (X)
JENNIFER LEOCARDI
DIRECTOR	1.00			$0	$0	$0		Yes (X)
ASHLEY DIETZE
DIRECTOR	1.00			$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,087,713	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$189,715	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	7	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CHESHIRE AV
60 PIXLEY INDUSTRIAL PARKWAY	ROCHESTER	NY	14624	AUDIO VISUAL SERVICES	$300,414
MILES AND STOCKBRIDGE PC
30 WEST PATRICK ST STE 600	FREDERICK	MD	21701	LEGAL	$155,327

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$30,000	GovernmentGrantsAmt
Total Contributions	$30,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	441100	$928,385	$928,385
MEETING REVENUE	441100	$920,027	$920,027
APPLICATION FEES	441100	$9,400	$9,400

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,857,812	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,075,346	TotalRevenueColumnAmt
Unrelated Business Revenue	$676,442	UnrelatedBusinessRevenueAmt
Exclusion	$1,398,904	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,283,036	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$943,237	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$339,799	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$339,799	TotalRevenueColumnAmt
Exclusion	$339,799	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
MANAGEMENT FEE	561000	$641,076	$641,076
IAAASC MANAGEMENT FEE	561000	$36,000	$36,000
OTHER INCOME	561000	$998		$998

Field	Value	IRS element (for citing)
Other Revenue Total	$678,074	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,981,031	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,857,812	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,353,518	UnrelatedBusinessRevenueAmt
Exclusion	$1,739,701	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$122,258	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$7,500	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$467,975	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$824,869	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$9,512	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$191,971	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$86,728	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$194,062	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$87,149	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$82,500	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$19,068	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$97,425	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$103,780	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$302,076	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$46,905	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$56,604	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$682,927	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$491,552	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$15,129	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$51,617	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
TAX EXPENSES	$216,839
REPAIRS & MAINTENANCE	$52,701
HONORARIA EXPENSE	$10,000

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,221,147	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$568,707	BOYAmt
EOY	$322,859	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$960,517	BOYAmt
EOY	$467,473	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$37,577	BOYAmt
EOY	$94,973	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$12,850,000	BOYAmt
EOY	$12,293,110	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$106,824	BOYAmt
EOY	$323,186	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$581,212	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$469,387	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$118,630	BOYAmt
EOY	$111,825	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,428,000	BOYAmt
EOY	$2,597,737	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,000	BOYAmt
EOY	$1,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$321,084	BOYAmt
EOY	$525,212	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,392,339	BOYAmt
EOY	$16,737,375	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,056,532	BOYAmt
EOY	$76,859	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$15,578	BOYAmt
EOY	$30,820	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$141,686	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$192,953	BOYAmt
EOY	$147,410	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,406,749	BOYAmt
EOY	$255,089	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	$15,985,590	BOYAmt
EOY	$16,482,286	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,985,590	BOYAmt
EOY	$16,482,286	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,392,339	BOYAmt
EOY	$16,737,375	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$759,884	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$276,947	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$13,759	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

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	$928,385	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$82,500	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$168,269	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$250,769	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$232,096	AggregateReportedDuesNtcAmt
Carried Over	$18,673	CarriedOverAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$195,843	OtherCostOrOtherBasisAmt
Depreciation	$114,397	DepreciationAmt
Book Value	$81,446	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$385,369	OtherCostOrOtherBasisAmt
Depreciation	$354,990	DepreciationAmt
Book Value	$30,379	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$111,825	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$147,410	Amt

Field	Value	IRS element (for citing)
Total Liability	$147,410	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, LINE 2B:

THE ASSOCIATION COLLECTS CONTRIBUTIONS AND PAYS EXPENSES ON BEHALF OF THE INDEPENDENT AUCTION GROUP. THE ASSOCIATION HAS NO CONTROL OVER THESE FUNDS AND, THEREFORE, THESE FUNDS ARE RECORDED AS A LIABILITY ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION.

PART X, LINE 2:

THE ASSOCIATION IS EXEMPT FROM PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE ASSOCIATION IS SUBJECT TO FEDERAL AND STATE TAXES ON ITS UNRELATED BUSINESS INCOME. THE ORGANIZATION'S INCOME TAX RETURN IS SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ASSOCIATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
NAAA WARREN YOUNG SR SCHOLASTIC FOUNDATION INC
5320 SPECTRUM DRIVE SUITE D	FREDERICK	MD	21703	050604611	501(C)(3)	$10,000	$0	ANNUAL SUPPORT FOR FELLOWSHIP AWARDS
AUCTION ACADEMY
341 COOL SPRINGS BLVD SUITE 430	FRANKLIN	TN	37067	451333580	501(C)(3)	$12,000	$0	ANNUAL STUDENT TUITION SPONSORSHIP

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SPONSORSHIPS AND AWARDS	GrantTypeTxt
Recipient	1	RecipientCnt
Cash Grant	$7,500	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION SUPPORTED ITS AFFILIATE WHICH IT MANAGES. THIS LEVEL OF INVOLVEMENT GIVES IT INSIGHT INTO THE USAGE OF THE FUNDING TO ENSURE THE FUNDS GET USED FOR THE INTENDED PURPOSE.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
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 (6 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
PAUL LIPS
EXECUTIVE DIRECTOR	$337,500	$0	$75,000	$0	$0	$0	$30,500	$0	$24,975	$0	$467,975	$0	$0	$0
MEGHAN EWIN
CONTROLLER	$145,192	$0	$20,000	$0	$0	$0	$7,398	$0	$18,556	$0	$191,146	$0	$0	$0
MAXWELL COLE
PUBLIC AFFAIRS MANAGER	$133,467	$0	$10,000	$0	$0	$0	$9,343	$0	$0	$0	$152,810	$0	$0	$0
LAURENCE DIXON
VP AUCTION DATA SOLUTION	$65,473	$0	$64,272	$0	$0	$0	$14,300	$0	$6,338	$0	$150,383	$0	$0	$0
BETH WEBER
PROJECT & MEMBERSHIP MANAGER	$112,669	$0	$8,000	$0	$0	$0	$10,943	$0	$25,862	$0	$157,474	$0	$0	$0
LAURIE OAKMAN-SCHLEICHER
COMMUNICATIONS MANAGER	$108,140	$0	$8,000	$0	$0	$0	$8,130	$0	$33,370	$0	$157,640	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 7	FormAndLineReferenceDesc
Explanation	THE EXECUTIVE DIRECTOR RECEIVED A BONUS PAYMENT IN THE AMOUNT OF $75,000 INCLUDED IN SCH J PART II OTHER REPORTABLE COMPENSATION.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1A	THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PRESIDENT, PRESIDENT-ELECT, VICE-PRESIDENT, SECRETARY, TREASURER, CHAIRMAN OF THE BOARD, EXECUTIVE VICE PRESIDENT, AND PRESIDENT-EMERITUS, IF ANY. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD WHEN THE BOARD IS NOT IN SESSION, REPORTING TO THE BOARD AT ITS SUCCEEDING MEETING OF ANY ACTION TAKEN. THE BOARD MAY, HOWEVER, LIMIT THE AUTHORITY OF THE EXECUTIVE COMMITTEE AS THE BOARD MAY FROM TIME TO TIME DEEM ADVISABLE.
FORM 990, PART VI, SECTION A, LINE 6	THE ASSOCIATION HAS REGULAR MEMBERS WHICH ARE WHOLESALE AUTO AUCTIONS AND ASSOCIATE MEMBERS WHO ARE EITHER REMARKETERS OR SUPPLIERS THAT DO BUSINESS IN THE WHOLESALE AUTO AUCTION BUSINESS.
FORM 990, PART VI, SECTION A, LINE 7A	ALL REGULAR MEMBERS, BEING A WHOLESALE MEMBER AUCTION, HAS ONE VOTE AND ALL DIRECTORS AND OFFICERS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WILL BE PREPARED BY AN OUTSIDE ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS REVIEWED BY MANAGEMENT AND BY THE FINANCE AND BUDGET COMMITTEE. THE DRAFT FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FINALIZATION FOR REVIEW AND COMMENTS. ONCE APPROVED THE FORM 990 WILL BE FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE POLICY IS REVIEWED BY THE BOARD OF DIRECTORS AND COMMITTEE CHAIRS PRIOR TO EACH MEETING OF THE ORGANIZATION AND ALL CONFLICTS OF INTEREST ARE RECOGNIZED AND ADDRESSED AT THAT TIME. THE POLICY APPLIES TO THE ASSOCIATION'S BOARD MEMBERS, COMMITTEE MEMBERS, OFFICERS, AND ANY ASSOCIATION MEMBER OR REPRESENTATIVE HAVING THE RIGHT TO VOTE ON MATTERS AFFECTING THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR ALL OFFICERS IS REVIEWED BY THE COMPENSATION COMMITTEE WHICH MAKES RECOMMENDATIONS FOR APPROVAL BY THE BOARD BASED ON COMPENSATION SURVEYS. THE DELIBERATIONS AND DECISIONS IS DOCUMENTED IN THE MEETING MINUTES. THIS PROCESS WAS LAST PERFORMED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE. THE ASSOCIATION DOES NOT MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd
NAAA POLITICAL ACTION COMMITTEE
5320 SPECTRUM DRIVE SUITE D	FREDERICK	MD	21703	544646834	LEGISLATIVE	MD	527	NATIONAL AUTO AUCTION ASSOCIATION	Yes (1)
NAAA WARREN YOUNG SR SCHOLASTIC FOUNDATION
5320 SPECTRUM DRIVE SUITE D	FREDERICK	MD	21703	050604611	SCHOLARSHIPS	MD	501(C)(3)		0	PF	N/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	NAAA SERVICES CORPORATION INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5320 SPECTRUM DRIVE SUITE D	AddressLine1Txt
City	FREDERICK	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21703	ZIPCd

Field	Value	IRS element (for citing)
EIN	522011985	EIN
Primary Activities	MARKETING	PrimaryActivitiesTxt
Legal Domicile State	MD	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL AUTO AUCTION ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Share Of Total Income	$2,322,182	ShareOfTotalIncomeAmt
Share Of EOY Assets	$18,847,935	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	Yes (1)	DivRelatedOrganizationInd
Asset Sale To Other Org	Yes (1)	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
NAAA SERVICES CORPORTION INC
F	$1,806,890	ACTUAL AMOUNT RECEIVED
NAAA SERVICES CORPORTION INC
L	$641,875	ACTUAL REIMBURSEMENT RECEIVED
NAAA SERVICES CORPORTION INC
D	$12,293,110	LOAN AMOUNT
NAAA SERVICES CORPORTION INC
G	$14,100,000	FV
NAAA SERVICES CORPORTION INC
A	$676,442	FV