NATIONAL AUTO AUCTION ASSOCIATION INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL AUTO AUCTION ASSOCIATION INC (EIN 84-6045987)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-17
- IRS object ID
- 202602609349301605
- Schema version
- 2025v4.2
- 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) |
|---|---|---|
| Return | 2026-09-17T12:47:36-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521273734 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSWG PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 THOMAS JOHNSON DRIVE | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21702 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | 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 | 217037337 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL LIPS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3046960400 | PhoneNum |
| Signature | 2026-09-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMIE G ISEMINGER | PreparerPersonNm |
| PTIN | P02441918 | PTIN |
| Phone | 3016629200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
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 | 217037337 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,646,976 | 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 | 9 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $822,890 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $588,366 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $30,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,857,812 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,324,080 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,415,145 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,352,238 | CYInvestmentIncomeAmt |
| PY Other Revenue | $678,074 | PYOtherRevenueAmt |
| CY Other Revenue | $209,524 | CYOtherRevenueAmt |
| PY Total Revenue | $4,981,031 | PYTotalRevenueAmt |
| CY Total Revenue | $4,885,842 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $129,758 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $114,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,581,055 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,327,767 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,510,334 | PYOtherExpensesAmt |
| CY Other Expenses | $2,571,468 | CYOtherExpensesAmt |
| PY Total Expenses | $4,221,147 | PYTotalExpensesAmt |
| CY Total Expenses | $4,013,235 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $759,884 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $872,607 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,737,375 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,844,685 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $255,089 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $333,463 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,482,286 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,511,222 | 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 ANNUAL FALL CONVENTION TO 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 SERVICES INCLUDE A WIDE RANGE OF EDUCATIONAL OFFERINGS, SUCH AS TRAINING, INDUSTRY STANDARDS AND CERTIFICATION; PUBLIC RELATIONS, INDUSTRY AND GOVERNMENT REPRESENTATION. THE ASSOCIATION ALSO PROVIDES A SPRING BUSINESS MEETING AND 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 | 0 | 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 | 0 | 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 | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEGHAN EWIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3016960400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5320 SPECTRUM DRIVE STE D | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21703 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CRAIG AMELUNG | ||||||||
| BOARD PRESIDENT | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EDDIE LAFFERTY | ||||||||
| BOARD VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MIKE BROWNING | ||||||||
| BOARD EXECUTIVE VP | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DOUG SHORE | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CHARLOTTE PYLE | ||||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| EMILY BARBER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTY BRIGGS | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BRANDON THOMPSON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM FRANCOIS | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JACOB WARREN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BILLY WILLIS | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LISA FRANZ | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JENNIFER LEOCARDI | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TOMMY ROGERS | ||||||||
| PRESIDENT ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIC AUTENRIETH | ||||||||
| PAST CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RAY PRIEST | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOE GUYER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| STEVE KESLER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTHONY ROTSART | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANGELICA ROTSART-HUGHES | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MIKE WASEITY | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| VANN HUMPHREY | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CLINT WEAVER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN SWOFFORD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHAD ANDERSON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NATE SIMONSON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BRAD WILSON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARTIN SANDOVAL | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL LIPS | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 5.00 | Yes (X) | $381,166 | $0 | $38,938 | ||
| MEGHAN EWIN | ||||||||
| CONTROLLER | 40.00 | 5.00 | $161,335 | $0 | $25,886 | Yes (X) | ||
| MAXWELL COLE | ||||||||
| PUBLIC AFFAIRS MANAGER | 40.00 | $154,610 | $0 | $13,158 | Yes (X) | |||
| BETH WEBER | ||||||||
| PROJECT & MEMBERSHIP MANAGER | 40.00 | $114,913 | $0 | $31,642 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $812,024 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $109,624 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEETING AND EVENT REVENUE | 441100 | $1,166,585 | $1,166,585 |
| MEMBERSHIP DUES | 441100 | $1,148,145 | $1,148,145 |
| APPLICATION FEES | 441100 | $9,350 | $9,350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,324,080 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,266,560 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $613,366 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,653,194 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $846,812 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $761,134 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $85,678 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,678 | TotalRevenueColumnAmt |
| Exclusion | $85,678 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| MANAGEMENT FEE | 561000 | $173,524 | $173,524 |
| IAASC MANAGEMENT SERVICES | 561000 | $36,000 | $36,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $209,524 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,885,842 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,324,080 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $822,890 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,738,872 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,104 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $709,291 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,488 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,095 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,789 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,569 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,048 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,762 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,535 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,404 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,133 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,606 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,184 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,220 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,141,809 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,399 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,828 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TAX EXPENSE | $172,097 |
| REPAIRS AND MAINTENANCE | $63,780 |
| OTHER EXPENSE | $6,094 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,013,235 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,859 | BOYAmt |
| EOY | $178,396 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $467,473 | BOYAmt |
| EOY | $2,251,995 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,973 | BOYAmt |
| EOY | $38,224 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,293,110 | BOYAmt |
| EOY | $11,654,788 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,186 | BOYAmt |
| EOY | $111,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $577,474 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $469,802 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,825 | BOYAmt |
| EOY | $107,672 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,597,737 | BOYAmt |
| EOY | $3,020,617 | 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 | $525,212 | BOYAmt |
| EOY | $480,055 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,737,375 | BOYAmt |
| EOY | $17,844,685 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,859 | BOYAmt |
| EOY | $31,389 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,820 | BOYAmt |
| EOY | $158,410 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,410 | BOYAmt |
| EOY | $143,664 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,089 | BOYAmt |
| EOY | $333,463 | 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 | $16,482,286 | BOYAmt |
| EOY | $17,511,222 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,482,286 | BOYAmt |
| EOY | $17,511,222 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,737,375 | BOYAmt |
| EOY | $17,844,685 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $872,607 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $156,329 | NetUnrlzdGainsLossesInvstAmt |
| 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 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 | $1,148,145 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $145,809 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $18,673 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $164,482 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $287,036 | AggregateReportedDuesNtcAmt |
| Taxable | -$122,554 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $210,476 | OtherCostOrOtherBasisAmt |
| Depreciation | $143,310 | DepreciationAmt |
| Book Value | $67,166 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $340,881 | OtherCostOrOtherBasisAmt |
| Depreciation | $322,469 | DepreciationAmt |
| Book Value | $18,412 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,117 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,023 | DepreciationAmt |
| Book Value | $22,094 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $107,672 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITY | $94,714 |
| MD STATE TAX PAYABLE | $14,760 |
| FEDERAL TAX PAYABLE | $34,190 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $143,664 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PREVIOUSLY ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION 740 (FASB ASC 740), INCOME TAXES, WHEREBY THE ORGANIZATION EVALUATES UNCERTAIN TAX BENEFITS ARISING FROM TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BASED UPON THE LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY APPLICABLE TAX AUTHORITIES. PURSUANT TO THIS STATUTE, THE ORGANIZATION EITHER RECOGNIZES A LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR REDUCES THE AMOUNT OF ANY TAXABLE LOSS CARRY-FORWARDS FOR THE DIFFERENCE BETWEEN THE TAX POSITION'S BENEFIT ON THE TAX RETURN AND THE BENEFIT EXPECTED TO BE SUSTAINED UPON EXAMINATION. THE BENEFIT EXPECTED TO BE SUSTAINED UPON EXAMINATION IS VALUED ACCORDING TO A TWO-TIER TEST. POSITIONS WITH A 'MORE LIKELY THAN NOT' PROBABILITY OF BEING SUSTAINED ARE EVALUATED TO DETERMINE THE LARGEST AMOUNT OF BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED UPON SETTLEMENT. POSITIONS THAT DO NOT HAVE A 'MORE LIKELY THAN NOT' PROBABILITY OF BEING SUSTAINED ARE RESERVED FOR 100%. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2025 OR 2024. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FOR TAX PURPOSES, THE COMPANY'S OPEN AUDIT YEARS ARE 2022-2024. THE COMPANY'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES. FOR THE YEAR ENDED DECEMBER 31, 2025, NO PENALTIES WERE RECORDED. | ExplanationTxt |
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 STE D | FREDERICK | MD | 21703 | 050604611 | 501(C)(3) | $10,000 | $0 | ANNUAL SUPPORT FOR FELLOWSHIP AWARDS |
| AUCTION ACADEMY | ||||||||
| 341 COOL SPRINGS BLVD STE 430 | FRANKLIN | TN | 37067 | 451333580 | 501(C)(3) | $14,000 | $0 | ANNUAL STUDENT TUITION SPONSORSHIP |
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 (3 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 | $331,166 | $0 | $50,000 | $0 | $0 | $0 | $12,996 | $0 | $25,942 | $0 | $420,104 | $0 | $0 | $0 |
| MEGHAN EWIN | ||||||||||||||
| CONTROLLER | $149,710 | $0 | $11,625 | $0 | $0 | $0 | $6,203 | $0 | $19,683 | $0 | $187,221 | $0 | $0 | $0 |
| MAXWELL COLE | ||||||||||||||
| PUBLIC AFFAIRS MANAGER | $141,110 | $0 | $13,500 | $0 | $0 | $0 | $5,644 | $0 | $7,514 | $0 | $167,768 | $0 | $0 | $0 |
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, AND EXECUTIVE VICE PRESIDENT, 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 DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| NAAA POLITICAL ACTION COMMITEE | ||||||||||
| 5320 SPECTRUM DRIVE STE D | FREDERICK | MD | 21703 | 544646834 | LEGISLATIVE | MD | 527 | NATIONAL AUTO AUCTION ASSOCIATION | Yes (1) | |
| NAAA WARREN YOUNG SR SCHOLASTIC FOUNDATION | ||||||||||
| 5320 SPECTRUM DRIVE STE D | FREDERICK | MD | 21703 | 050604611 | SCHOLARSHIP AND ASSISTANCE AWARDS | MD | 501(C)3 | 0 | PRIVATE FOUNDATION | |
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 STE 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 | $5,853,621 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $19,498,773 | 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 | 0 | 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 | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | 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 (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NAAA SERVICES CORPORATION INC | ||
| A | $613,366 | ACTUAL AMOUNT RECEIVED |
| NAAA SERVICES CORPORATION INC | ||
| D | $11,654,788 | YEAR END LOAN AMOUNT |
| NAAA SERVICES CORPORATION INC | ||
| F | $1,500,000 | ACTUAL AMOUNT RECEIVED |
| NAAA SERVICES CORPORATION INC | ||
| L | $173,524 | ACTUAL REIMBURSEMENT RECEIVED |
Comments