2023-09-05T09:21:24-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2022-01-01 846045987 NATIONAL AUTO AUCTION ASSOCIATION NATI 3016960400 5320 SPECTRUM DRIVE D FREDERICK MD 21703 PAUL LIPS CEO 3016960400 2023-09-01 1 PAUL LIPS XXX-XX-XXXX 0 ROBERT WILLIAMS P01345960 5712279500 2023-08-30 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAUL LIPS 5320 SPECTRUM DRIVE D FREDERICK MD 21703 4974628 0 X WWW.NAAA.COM X 1953 CO THE NATIONAL AUTO AUCTION ASSOCIATION PROVIDES A UNIFIED VOICE FOR THE AUTO AUCTION INDUSTRY. 18 18 10 100 468300 27240 34395 488462 802615 1091050 1384602 1944619 578110 885923 2799722 4410054 0 0 0 0 1360049 1652494 0 0 0 1312121 2814051 2672170 4466545 127552 -56491 4012068 4546285 1067848 2019635 2944220 2526650 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. 0 0 ANNUAL MEETINGTO PROVIDE FORUM AND NETWORKING FOR MEMBERS AND THOSE INTERESTED IN THE WHOLESALE AUTO AUCTION INDUSTRY. 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. THE ORGANIZATION ALSO PRINTS A MEMBERSHIP DIRECTORY TO FACILITATE COMMUNICATION WITH MEMBERS AND ALLOW NON-MEMBERS TO CONTACT MEMBERS. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 22 0 10 1 1 1 0 0 0 1 1 0 0 0 X 18 18 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X PAUL LIPS 3016960400 5320 SPECTRUM DRIVE SUITE D FREDERICK MD 21703 R CHARLES NICHOLS CHAIR OF THE BOARD 5.00 1.00 X X 0 0 0 CHARLOTTE PYLE SECRETARY 1.00 0.00 X X 0 0 0 DOUG SHORE TREASURER 1.00 0.00 X X 0 0 0 GARRISON HUDKINS PRESIDENT 1.00 0.00 X X 0 0 0 ERIC AUTENRIETH PRESIDENT-ELECT 1.00 0.00 X X 0 0 0 MIKE BROWNING EXECUTIVE VICE PRESIDENT 1.00 0.00 X X 0 0 0 CRAIG AMELUNG VICE PRESIDENT 1.00 0.00 X X 0 0 0 CHRISSY BRIGGS DIRECTOR 1.00 0.00 X 0 0 0 CLINT WEAVER DIRECTOR 1.00 0.00 X 0 0 0 TOM FRANCOIS DIRECTOR 1.00 0.00 X 0 0 0 LUKE PIDGEON DIRECTOR 1.00 0.00 X 0 0 0 ROB THOMPSON DIRECTOR 1.00 0.00 X 0 0 0 WYATT CARTER DIRECTOR 1.00 0.00 X 0 0 0 JACOB WARREN DIRECTOR 1.00 0.00 X 0 0 0 ANTHONY ROTSTART DIRECTOR 1.00 0.00 X 0 0 0 STEVE KESSLER DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER LEOCARDI DIRECTOR 1.00 0.00 X 0 0 0 ASHLEY DIETZE DIRECTOR 1.00 0.00 X 0 0 0 FRANK HACKETT EXECUTIVE CONSULTANT 40.00 1.00 X 330120 0 76995 TRICIA HEON CEO 40.00 5.00 X 270956 0 34663 STEVE MCCONNAUGHEY CFO (UNTIL JAN '22) 40.00 5.00 X 4603 0 3196 PAUL LIPS CFO (FROM AUG '22) 40.00 5.00 X 4458 0 0 BETH WEBER PROJECT AND MEMBERSHIP MANAGER 40.00 5.00 X 109394 0 34905 LAURIE OAKMAN COMMUNICATIONS MANAGER 40.00 5.00 X 103317 0 42405 MAXWELL COLE PUBLIC AFFAIRS MANAGER 40.00 5.00 X 116000 0 18760 938848 0 210924 6 0 1 0 MILES AND STOCKBRIDGE PC 30 WEST PATRICK ST STE 600 FREDERICK MD 21701 LEGAL 265907 CLIFTONLARSONALLEN LLP PO BOX 829709 PHILADELPHIA PA 19182 ACCOUNTING 131834 2 488462 488462 MEMBERSHIP DUES 441100 762305 762305 ANNUAL CONVENTION 441100 318740 318740 ADVERTISING 441100 8000 8000 APPLICATION FEES 441100 1650 1650 PUBLICATIONS 441100 355 355 1091050 1930225 1930225 425623 425623 578968 564574 14394 14394 14394 MANAGEMENT FEE 561000 460300 460300 460300 4410054 1083050 468300 2370242 755722 581661 92424 144902 77785 418284 297416 11973 165104 119065 222106 66502 105534 324758 963768 44851 34670 PERSONNEL TRAIN. & DEV. 27978 UBI TAXES 10095 BACKGROUND SEARCHES 1252 695 4466545 357257 1024832 76324 56367 57500 73905 179853 128881 563230 432219 165350 131011 2474741 2172781 1000 1000 700043 957508 4012068 4546285 106306 728448 0 149900 231571 315743 729971 825544 1067848 2019635 X 2944220 2526650 2944220 2526650 4012068 4546285 -56491 -361079 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 748355 186663 186663 134704 51959 0 1 X 161305 55977 105328 401925 376242 25683 131011 DEPOSITS 12023 DEFERRED COMPENSATION INVESTMENTS 587723 RIGHT OF USE ASSET 207762 INTANGIBLE ASSET 150000 957508 DEFERRED COMPENSATION 587723 LEASE LIABILITY 237821 825544 X 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. X X X 0 1 0 FRANK HACKETT EXECUTIVE CONSULTANT 311220 0 0 0 18900 0 31742 0 45253 0 407115 0 0 0 TRICIA HEON CEO 235013 0 25000 0 10943 0 28663 0 6000 0 305619 0 0 0 PART I, LINE 4B THE EXECUTIVE CONSULTANT PARTICIPATED IN A 457(F) PLAN SPONSORED BY NAAA. 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 AND KEY EMPLOYEES 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 2021. 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. NAAA POLITICAL ACTION COMMITTEE 5320 SPECTRUM DRIVE SUITE D FREDERICK MD 21703 544646834 LEGISLATIVE MD 527 NATIONAL AUTO AUCTION ASSOCIATION 1 NAAA WARREN YOUNG SR SCHOLASTIC FOUNDATION 5320 SPECTRUM DRIVE SUITE D FREDERICK MD 21703 050604611 SCHOLARSHIPS MD 501(C)(3) PF N/A 0 NAAA SERVICES CORPORATION INC 5320 SPECTRUM DRIVE SUITE D FREDERICK MD 21703 522011985 MARKETING MD NATIONAL AUTO AUCTION ASSOCIATION C 2206657 5021170 1.00000 1 0 0 0 0 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 NAAA SERVICES CORPORTION INC L 424300 ACTUAL REIMBURSEMENT RECEIVED NAAA SERVICES CORPORTION INC F 1875000 ACTUAL AMOUNT RECEIVED SCHEDULE R PART V LINE 2 LINE 1 INCLUDED IN THE REIMBURSEMENT AMOUNT OF $424,300 IN SCHEDULE R PART V LINE 2 LINE 1 ARE TRANSACTION TYPES N AND O. THE $424,300 TRANSACTION AMOUNT IS SHARED SERVICES AND USE OF FACILITIES FROM NAAA BASED ON A FULL TIME EQUIVALENT CALCULATION.