2026-09-17T12:47:36-05:00 2025-12-31 521273734 LSWG PA 201 THOMAS JOHNSON DRIVE FREDERICK MD 21702 990 2025-01-01 846045987 NATIONAL AUTO AUCTION ASSOCIATION NATI 3016960400 5320 SPECTRUM DRIVE D FREDERICK MD 217037337 PAUL LIPS EXECUTIVE DIRECTOR 3046960400 2026-09-17 1 JAMIE G ISEMINGER P02441918 3016629200 2025 PAUL LIPS 5320 SPECTRUM DRIVE D FREDERICK MD 217037337 5646976 0 X WWW.NAAA.COM X 1953 CO THE NATIONAL AUTO AUCTION ASSOCIATION PROVIDES A UNIFIED VOICE FOR THE AUTO AUCTION INDUSTRY. 19 19 9 100 822890 588366 30000 0 1857812 2324080 2415145 2352238 678074 209524 4981031 4885842 129758 114000 0 0 1581055 1327767 0 0 0 2510334 2571468 4221147 4013235 759884 872607 16737375 17844685 255089 333463 16482286 17511222 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 SPRING CONFERENCE AND ANNUAL FALL CONVENTION TO PROVIDE FORUM AND NETWORKING FOR MEMBERS AND THOSE INTERESTED IN THE WHOLESALE AUTO AUCTION INDUSTRY. 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. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 14 0 1 9 1 1 1 0 0 0 1 1 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X MEGHAN EWIN 3016960400 5320 SPECTRUM DRIVE STE D FREDERICK MD 21703 CRAIG AMELUNG BOARD PRESIDENT 5.00 1.00 X X 0 0 0 EDDIE LAFFERTY BOARD VICE PRESIDENT 1.00 X X 0 0 0 MIKE BROWNING BOARD EXECUTIVE VP 1.00 X X 0 0 0 DOUG SHORE TREASURER 1.00 X X 0 0 0 CHARLOTTE PYLE BOARD SECRETARY 1.00 X X 0 0 0 EMILY BARBER DIRECTOR 1.00 X 0 0 0 CHRISTY BRIGGS DIRECTOR 1.00 X 0 0 0 BRANDON THOMPSON DIRECTOR 1.00 X 0 0 0 TOM FRANCOIS DIRECTOR 1.00 X 0 0 0 JACOB WARREN DIRECTOR 1.00 X 0 0 0 BILLY WILLIS DIRECTOR 1.00 X 0 0 0 LISA FRANZ DIRECTOR 1.00 X 0 0 0 JENNIFER LEOCARDI DIRECTOR 1.00 X 0 0 0 TOMMY ROGERS PRESIDENT ELECT 1.00 X 0 0 0 ERIC AUTENRIETH PAST CHAIRMAN 1.00 X X 0 0 0 RAY PRIEST DIRECTOR 1.00 X 0 0 0 JOE GUYER DIRECTOR 1.00 X 0 0 0 STEVE KESLER DIRECTOR 1.00 X 0 0 0 ANTHONY ROTSART DIRECTOR 1.00 X 0 0 0 ANGELICA ROTSART-HUGHES DIRECTOR 1.00 X 0 0 0 MIKE WASEITY DIRECTOR 1.00 X 0 0 0 VANN HUMPHREY DIRECTOR 1.00 X 0 0 0 CLINT WEAVER DIRECTOR 1.00 X 0 0 0 JOHN SWOFFORD DIRECTOR 1.00 X 0 0 0 CHAD ANDERSON DIRECTOR 1.00 X 0 0 0 NATE SIMONSON DIRECTOR 1.00 X 0 0 0 BRAD WILSON DIRECTOR 1.00 X 0 0 0 MARTIN SANDOVAL DIRECTOR 1.00 X 0 0 0 PAUL LIPS EXECUTIVE DIRECTOR 40.00 5.00 X 381166 0 38938 MEGHAN EWIN CONTROLLER 40.00 5.00 X 161335 0 25886 MAXWELL COLE PUBLIC AFFAIRS MANAGER 40.00 X 154610 0 13158 BETH WEBER PROJECT & MEMBERSHIP MANAGER 40.00 X 114913 0 31642 812024 0 109624 4 0 1 0 0 MEETING AND EVENT REVENUE 441100 1166585 1166585 MEMBERSHIP DUES 441100 1148145 1148145 APPLICATION FEES 441100 9350 9350 2324080 2266560 613366 1653194 846812 761134 85678 85678 85678 MANAGEMENT FEE 561000 173524 173524 IAASC MANAGEMENT SERVICES 561000 36000 36000 209524 4885842 2324080 822890 1738872 114000 420104 709291 23488 107095 67789 43569 50048 24762 162535 156404 269133 58606 65184 252220 1141809 54399 50828 TAX EXPENSE 172097 REPAIRS AND MAINTENANCE 63780 OTHER EXPENSE 6094 4013235 322859 178396 467473 2251995 94973 38224 12293110 11654788 323186 111938 577474 469802 111825 107672 2597737 3020617 1000 1000 525212 480055 16737375 17844685 76859 31389 30820 158410 147410 143664 255089 333463 X 16482286 17511222 16482286 17511222 16737375 17844685 872607 156329 0 X 0 1 X 1 0 0 0 1 1148145 145809 18673 164482 287036 -122554 0 210476 143310 67166 340881 322469 18412 26117 4023 22094 107672 LEASE LIABILITY 94714 MD STATE TAX PAYABLE 14760 FEDERAL TAX PAYABLE 34190 143664 X PART X, LINE 2: 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. 1 NAAA WARREN YOUNG SR SCHOLASTIC FOUNDATION INC 5320 SPECTRUM DRIVE STE D FREDERICK MD 21703 050604611 501(C)(3) 10000 0 ANNUAL SUPPORT FOR FELLOWSHIP AWARDS AUCTION ACADEMY 341 COOL SPRINGS BLVD STE 430 FRANKLIN TN 37067 451333580 501(C)(3) 14000 0 ANNUAL STUDENT TUITION SPONSORSHIP PART I, LINE 2 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. X X 0 0 0 PAUL LIPS EXECUTIVE DIRECTOR 331166 0 50000 0 0 0 12996 0 25942 0 420104 0 0 0 MEGHAN EWIN CONTROLLER 149710 0 11625 0 0 0 6203 0 19683 0 187221 0 0 0 MAXWELL COLE PUBLIC AFFAIRS MANAGER 141110 0 13500 0 0 0 5644 0 7514 0 167768 0 0 0 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. NAAA POLITICAL ACTION COMMITEE 5320 SPECTRUM DRIVE STE D FREDERICK MD 21703 544646834 LEGISLATIVE MD 527 NATIONAL AUTO AUCTION ASSOCIATION 1 NAAA WARREN YOUNG SR SCHOLASTIC FOUNDATION 5320 SPECTRUM DRIVE STE D FREDERICK MD 21703 050604611 SCHOLARSHIP AND ASSISTANCE AWARDS MD 501(C)3 PRIVATE FOUNDATION 0 NAAA SERVICES CORPORATION INC 5320 SPECTRUM DRIVE STE D FREDERICK MD 21703 522011985 MARKETING MD NATIONAL AUTO AUCTION ASSOCIATION C 5853621 19498773 1.00000 1 1 0 0 1 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 NAAA SERVICES CORPORATION INC A 613366 ACTUAL AMOUNT RECEIVED NAAA SERVICES CORPORATION INC D 11654788 YEAR END LOAN AMOUNT NAAA SERVICES CORPORATION INC F 1500000 ACTUAL AMOUNT RECEIVED NAAA SERVICES CORPORATION INC L 173524 ACTUAL REIMBURSEMENT RECEIVED