2020-11-16T10:33:06-06:00 2019-12-31 371611326 ARONSON LLC 111 Rockville Pike Suite 600 Rockville MD 20850 990 2019-01-01 530114725 NATIONAL AUTOMOBILE DEALERS ASSOCIATION NATI 8005576232 8484 WESTPARK DRIVE 500 TYSONS VA 22102 JOSEPH L COWDEN EXECUTIVE VP & CFO 2020-11-16 true ROBERT EBY CPA P01682202 3012316200 2019 2021-04-22 16:20:28Z JOSEPH L COWDEN 8484 WESTPARK DRIVE 500 TYSONS VA 22102 157018512 false X NADA.ORG X 1917 DE REPRESENT AUTOMOBILE DEALERS INTERFACING WITH MANUFACTURERS AND US CONGRESS. OPERATE TRAINING AND SERVICE PROGRAMS TO ASSIST FRANCHISED DEALERS IN IMPROVING THEIR SALES AND SERVICES. 69 69 204 0 709887 552506 0 0 47857414 48551074 38632933 9060395 11725104 7967941 98215451 65579410 0 0 0 0 24170334 34739842 0 0 0 47833993 32343726 72004327 67083568 26211124 -1504158 290141503 324666055 36674543 35705969 253466960 288960086 X REPRESENTS AND LOBBIES ON BEHALF OF FRANCHISED CAR AND TRUCK DEALERS BEFORE THE U.S. CONGRESS AND EXECUTIVE BRANCH ON LEGISLATIVE AND REGULATORY MATTERS. ALSO REPRESENTS DEALERS IN CERTAIN INTERACTIONS WITH CAR AND TRUCK MANUFACTURERS. NADA PROVIDES EDUCATION TO ITS MEMBERS ON IMPORTANT LEGAL, LEGISLATIVE AND REGULATORY ISSUES IMPACTING THEIR BUSINESS. NADA PROVIDES VARIOUS EDUCATION AND TRAINING SERVICES TO ITS MEMBERS TO HELP THEM IMPROVE THEIR SALES, SERVICE AND OPERATIONAL SKILLS. false false CONVENTIONS & EXHIBITIONS - THE NADA CONVENTION AND EXHIBITIONS CONTRIBUTE IMPORTANTLY TO THE EXEMPT FUNCTION BY BRINGING THE MEMBERSHIP TOGETHER TO MEET WITH FACTORY AND AFTER MARKET PRODUCT REPRESENTATIVES. THE PURPOSE IS TO INFORM MEMBERS OF CURRENT DEVELOPMENTS IN THE RETAIL AUTOMOBILE INDUSTRY. DEALERSHIP MANAGEMENT SERVICES - THESE ACTIVITIES ARE SIGNIFICANT ELEMENTS CONTRIBUTING TO THE EXEMPT FUNCTION BY PROVIDING AUTOMOBILE DEALERS WITH INFORMATION DESIGNED TO IMPROVE DEALERSHIP PERFORMANCE. PROGRAMS INCLUDE: DEALER CANDIDATE ACADEMY, THE 20 GROUP PROGRAM, SEMINARS, AND A GENERAL DEALERSHIP MANAGEMENT PROGRAM. INDUSTRY RELATIONS - THE PURPOSE OF THIS PROGRAM IS TO DEVELOP AND ADVOCATE POSITIONS WHICH WILL IMPROVE THE DEALERS RELATIONSHIP WITH MANUFACTURERS. GOVERNMENT RELATIONS - PROTECTS DEALER INTERESTS BEFORE THE U.S. CONGRESS. THE STAFF COMMUNICATES WITH MEMBERS OF CONGRESS TO EXPRESS THE POSITION OF DEALERS ON VARIOUS ISSUES, PREPARES TESTIMONY FOR CONGRESSIONAL HEARINGS WHEN APPROPRIATE, AND ATTEMPTS TO MODIFY LEGISLATION TO ADDRESS DEALERS' CONCERNS. IT MONITORS LEGISLATIVE ACTIVITIES SUCH AS HEARINGS, MARKUPS, CONFERENCES, ETC., COMMUNICATES WITH THE DEALER BODY ON LEGISLATIVE MATTERS, AND DIRECTS DEALER EFFORTS TO COMMUNICATE WITH MEMBERS OF CONGRESS. 0 false false false true false false false false false true true false false true true false true false false true false false false false false false true false true false false false false false false false false false false false true true true false true 214 0 true 204 true true true false false false false false true false X 69 69 false false false false true true false true true false false false true true true false true true true true true X STEVE KASULAITIS 8005576232 8484 WESTPARK DRIVE SUITE 500 TYSONS VA 22102 CHARLES GILCHRIST CHAIRMAN 5.0 X X 0 0 0 DENNIS GAUDET CHAIRMAN, DEALERSHIP OPERATIONS COMMITTEE 5.0 X X 0 0 0 DESMOND ROBERTS VICE CHAIRMAN REGION III 5.0 X X 0 0 0 JEFFREY M WEBER CHAIRMAN, PUBLIC AFFAIRS COMMITTEE 5.0 X X 0 0 0 JODIE TEUTON CHAIRWOMAN, AMERICAN TRUCK DEALERS 5.0 X X 0 0 0 JOHN EMERSON VICE CHAIRMAN REGION I 5.0 X X 0 0 0 KIRK SCHNEIDER VICE CHAIRMAN REGION IV 5.0 X X 0 0 0 MICHAEL ALFORD CHAIRMAN, REGULATORY AFFAIRS COMMITTEE 5.0 X X 0 0 0 MICHAEL JOE CANNON CHAIRMAN, NADA SHOW COMMITTEE 5.0 X X 0 0 0 PAUL WALSER CHAIRMAN, INDUSTRY RELATIONS COMMITTEE 5.0 X X 0 0 0 RHETT RICART VICE CHAIRMAN 5.0 X X 0 0 0 ROBERT SHUMAN TREASURER 5.0 X X 0 0 0 STAN MCNABB VICE CHAIRMAN REGION II 5.0 X X 0 0 0 TOM HOLCOMBE CHAIRMAN, LEGISLATIVE AFFAIRS COMMITTEE 5.0 X X 0 0 0 WESLEY LUTZ IMMEDIATE PAST CHAIRMAN 5.0 X X 0 0 0 WILLIAM WILLIS SECRETARY 5.0 X X 0 0 0 A FOSTER MCKISSICK III BOARD MEMBER - SOUTH CAROLINA 5.0 X 0 0 0 ANDREW JACK CALDWELL JR BOARD MEMBER - ARKANSAS 5.0 X 0 0 0 ANNETTE DILORENZO THAYER BOARD MEMBER - NEW MEXICO 5.0 X 0 0 0 BRIAN HAMILTON BOARD MEMBER - NEBRASKA 5.0 X 0 0 0 BRUCE FARRELL BOARD MEMBER - VIRGINIA 5.0 X 0 0 0 C SCOTT DUBE BOARD MEMBER - MASSACHUSETTS 5.0 X 0 0 0 CHRIS COYLE BOARD MEMBER - INDIANA 5.0 X 0 0 0 DANIEL M WILSON BOARD MEMBER - NORTH DAKOTA 5.0 X 0 0 0 DANNY RENSHAW BOARD MEMBER - KENTUCKY 5.0 X 0 0 0 DON KALTSCHMIDT BOARD MEMBER - MONTANA 5.0 X 0 0 0 DONALD HICKS BOARD MEMBER - AT-LARGE WEST 5.0 X 40 0 0 FORREST MCCONNELL III BOARD MEMBER - ALABAMA 5.0 X 0 0 0 GARY GILCHRIST BOARD MEMBER - WASHINGTON 5.0 X 0 0 0 GEOFFREY POHANKA BOARD MEMBER - METRO WASHINGTON, DC 5.0 X 0 0 0 GREG GALPIN BOARD MEMBER - ARIZONA 5.0 X 0 0 0 GREG TAYLOR BOARD MEMBER - IDAHO 5.0 X 0 0 0 H DANIEL JOBE BOARD MEMBER - MARYLAND 5.0 X 0 0 0 JAMES JAMIE AUFFENBERG JR BOARD MEMBER - ILLINOIS 5.0 X 0 0 0 JAMES JIM MARSH BOARD MEMBER - NEVADA 5.0 X 0 0 0 JEFF AIOSA BOARD MEMBER - CONNECTICUT 5.0 X 0 0 0 JEFFREY JEFF CARLSON BOARD MEMBER - COLORADO 5.0 X 0 0 0 JOHN S OYLER BOARD MEMBER - EASTERN PENNSYLVANIA 5.0 X 0 0 0 Joshua Johnson BOARD MEMBER - WISCONSIN 5.0 X 0 0 0 Kent Scism BOARD MEMBER - MISSOURI 5.0 X 0 0 0 KIRTLUND KIRT FRYE BOARD MEMBER - METROPOLITAN CLEVELAND 5.0 X 0 0 0 Mark Hebert BOARD MEMBER - LOUISIANA 5.0 X 0 0 0 Mark Scarpelli BOARD MEMBER - METROPOLITAN CHICAGO 5.0 X 0 0 0 MICHAEL MIKE SMITH BOARD MEMBER - WESTERN PENNSYLVANIA 5.0 X 0 0 0 MICHELLE PRIMM BOARD MEMBER - AT-LARGE EAST 5.0 X 0 0 0 MITCHELL H JAY BOARD MEMBER - VERMONT 5.0 X 0 0 0 PETER BLACKSTOCK BOARD MEMBER - NORTHERN CALIFORNIA 5.0 X 0 0 0 RICHARD DICK HAMMER BOARD MEMBER - WYOMING 5.0 X 0 0 0 RICHARD RICK DESILVA SR BOARD MEMBER - NEW JERSEY 5.0 X 0 0 0 RICHARD STEPHENS BOARD MEMBER - WEST VIRGINIA 5.0 X 0 0 0 Robert Tasca Jr BOARD MEMBER - RHODE ISLAND 5.0 X 0 0 0 ROBERT VAIL BOARD MEMBER - METROPOLITAN NEW YORK 5.0 X 64 0 0 Roger Elswick BOARD MEMBER - SOUTHERN TEXAS 5.0 X 0 0 0 SIDNEY SID DEBOER BOARD MEMBER - OREGON 5.0 X 0 0 0 STAN MASAMITSU BOARD MEMBER - HAWAII 5.0 X 0 0 0 STEVE MIDDLEBROOKS BOARD MEMBER - GEORGIA 5.0 X 0 0 0 STEVEN ALLWINE BOARD MEMBER - ALASKA 5.0 X 0 0 0 THOMAS TOM BLOOMFIELD BOARD MEMBER - OKLAHOMA 5.0 X 0 0 0 THOMAS TOM CASTRIOTA BOARD MEMBER - FLORIDA 5.0 X 0 0 0 TIMOTHY TIM SMITH BOARD MEMBER - SOUTHERN CALIFORNIA 5.0 X 0 0 0 TRACY TRACE BECK BOARD MEMBER - SOUTH DAKOTA 5.0 X 0 0 0 VALERIE BOWEN BOARD MEMBER - AT-LARGE WEST 5.0 X 0 0 0 WILLIAM BILL FOX BOARD MEMBER - NEW YORK 5.0 X 65 0 0 ANDREW KOBLENZ EVP & GENERAL COUNSEL 40.0 2.0 X 668492 13643 57486 DAVID REGAN EVP, LEGISLATIVE AFFAIRS 40.0 X 616094 0 58132 JONATHAN A COLLEGIO SVP, PUBLIC AFFAIRS 40.0 X 460155 0 61758 JOSEPH L COWDEN EXECUTIVE VP & CFO 40.0 2.0 X 430477 22657 51771 MICHAEL J STANTON JR SENIOR VP & CHIEF OPERATING OFFICER 40.0 X 457832 0 61926 PETER WELCH PRESIDENT & CEO 40.0 2.0 X 1911673 39014 54355 IVETTE RIVERA SVP, LEGISLATIVE AFFAIRS 40.0 X 371566 0 52889 JAMES MINNIS VP & ASSOCIATE GENERAL COUNSEL 40.0 2.0 X 361516 7378 54288 Michael T Regan VP, INDUSTRY AFFAIRS 40.0 X 378288 0 68190 PAUL METREY VP, REGULATORY AFFAIRS 40.0 X 389885 0 63308 6046147 82692 584103 112 false true false CDK GLOBAL 4650 MONTGOMERY ROAD CINCINNATI OH 45212 INFO TECH SERVICES 2893528 FREEMAN PO BOX 650036 DALLAS TX 75265 CONVENTION SERVICES 1765143 DIRECTIONS PO BOX 681429 SCHAUMBURG IL 60168 CONVENTION SERVICES 1470236 MARSHALL ROBINSON & ASSOC INC PO Box 206 Naples TX 75568 CONVENTION SERVICES 876465 EVENT TRANSPORTATION SYSTEMS 245 COMMERCE GREEN BLVD SUITE 220 SUGARLAND TX 77478 CONVENTION SERVICES 588344 5 0 CONVENTION AND EXPOSITION 900099 16717691 16717691 MANAGEMENT SERVICES 611600 18811585 18811585 MEMBER DUES 541900 9650007 9650007 SPONSORSHIP/ADVERTISING 900099 3371791 2661904 709887 0 0 0 0 48551074 4862678 4862678 7967941 7967941 0 0 95636819 91439102 4197717 0 4197717 4197717 0 0 0 0 0 65579410 47841187 709887 17028336 4885324 23157242 6697276 865793 153641 552598 4698942 0 0 0 1224316 3522086 4695296 2618153 3810080 3312315 664605 706741 257137 EQUIPMENT RENTAL 4405540 COMMISSIONS 1645344 OVERHEAD -1221934 REAL ESTATE TAXES 36495 396578 0 0 0 67083568 0 0 0 12065511 2565916 30117271 7325414 5222262 4501551 0 0 0 0 1142788 1526794 11551451 3519775 8443201 8031676 122802805 205795923 108348443 92941421 0 1999222 1977360 290141503 324666055 15199279 15666720 11425921 12668199 0 0 10049343 7371050 36674543 35705969 X 253466960 288960086 253466960 288960086 290141503 324666055 X -1504158 37292947 -295663 X X false true X true false false false true 9650007 4913578 -508877 4404701 4825003 -420302 0 Schedule C, Part IV GOVERNMENT RELATIONS PROTECTS DEALER INTERESTS BEFORE THE U.S. CONGRESS. THE STAFF COMMUNICATES WITH MEMBERS OF CONGRESS TO EXPRESS THE POSITION OF DEALERS ON VARIOUS ISSUES, PREPARES TESTIMONY FOR CONGRESSIONAL HEARINGS WHEN APPROPRIATE, AND ATTEMPTS TO MODIFY LEGISLATION TO ADDRESS DEALERS' CONCERNS. IT MONITORS LEGISLATIVE ACTIVITIES SUCH AS HEARINGS, MARKUPS, CONFERENCES, ETC., COMMUNICATES WITH THE DEALER BODY ON LEGISLATIVE MATTERS AND DIRECTS DEALER EFFORTS TO COMMUNICATE WITH MEMBERS OF CONGRESS. 6716737 559728 6157009 4834714 2960047 1874667 8031676 KENSINGTON 10947799 F HEDGE FUNDS HARVEST MLP 0 F HEDGE FUNDS THOMPSON, SIEGEL & WALMSLEY 14805124 F HEDGE FUNDS LSV 15360486 F GRESHAM DJF COMODITY FUND F HEDGE FUNDS INCOME REARCH & MGMT 0 F HEDGE FUNDS CLARION 11781376 F SUMMIT GROWTH HEDGE 13089269 F SUMMIT INCOME HEDGE 14090757 F PARAMETRIC DEF EQUITY FUND-CF 12866610 F 92941421 DUE TO AFFILIATES 7371050 7371050 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote NADA EVALUATES UNCERTAINTY IN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN BASED ON A MORE-LIKELY-THAN-NOT RECOGNITION STANDARD. IF THAT THRESHOLD IS MET, THE TAX POSITION IS THEN MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT AND IS RECOGNIZED IN NADA'S CONSOLIDATED FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2019, AND 2018, THERE ARE NO ACCRUALS FOR UNCERTAIN TAX POSITIONS. IF APPLICABLE, NADA RECORDS INTEREST AND PENALTIES AS A COMPONENT OF INCOME TAX EXPENSE. TAX YEARS FROM JANUARY 1, 2016 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. Central America and the Caribbean 0 0 Investments N/A 27933118 0 0 0 0 0 0 27933118 0 27933118 true false true false false false true AMERICAN ACTION FORUM (AAF) 1747 Pennsylvania Ave NW Ste 5 Washington DC 20006 270567765 501C3 60000 General Support SF-MARIN FOOD BANK 900 Pennsylvania San Francisco CA 94103 943041517 501C3 50000 General Support ASE EDUCATION FOUNDATION 1503 Edwards Ferry Rd NE Ste 401 Leesburg VA 21076 362957357 501C3 20000 General Support US CAPITOL HISTORICAL SOCIETY 200 Maryland Ave NE Washington DC 20002 520796820 501C3 14420 General Support TOYS FOR TOTS 18251 Quantico Gateway Drive Triangle VA 22172 203021444 501C3 10000 General Support AUTOMOTIVE HALL OF FAME 21400 Oakwood Blvd Dearborn MI 48124 383320345 501C3 18690 General Support ASIRT 11769 Gainsborough Rd Potomac MD 20854 521952743 501C3 7500 General Support CAPITAL RESEARCH CENTER 1513 16th St NW Washington DC 20003 521289734 501C3 10000 General Support 8 0 X true true X X X X X false false false PETER WELCH PRESIDENT & CEO 1561698 31872 313600 6400 36375 742 20580 420 32688 667 1964941 40101 0 0 JOSEPH L COWDEN EXECUTIVE VP & CFO 383392 20179 28500 1500 18585 978 19950 1050 29232 1539 479659 25246 0 0 ANDREW KOBLENZ EVP & GENERAL COUNSEL 579592 11829 63700 1300 25200 514 20580 420 35756 730 724828 14793 0 0 DAVID REGAN EVP, LEGISLATIVE AFFAIRS 541170 0 55000 0 19924 0 21000 0 37132 0 674226 0 0 0 JONATHAN A COLLEGIO SVP, PUBLIC AFFAIRS 391108 0 50000 0 19047 0 21000 0 40758 0 521913 0 0 0 MICHAEL J STANTON JR SENIOR VP & CHIEF OPERATING OFFICER 391840 0 50000 0 15992 0 21000 0 40926 0 519758 0 0 0 IVETTE RIVERA SVP, LEGISLATIVE AFFAIRS 338200 0 25000 0 8366 0 21000 0 31889 0 424455 0 0 0 Michael T Regan VP, INDUSTRY AFFAIRS 330784 0 25000 0 22504 0 21000 0 47190 0 446478 0 0 0 PAUL METREY VP, REGULATORY AFFAIRS 349090 0 25000 0 15795 0 21000 0 42308 0 453193 0 0 0 JAMES MINNIS VP & ASSOCIATE GENERAL COUNSEL 327143 6677 24500 500 9873 201 20580 420 32622 666 414718 8464 0 0 Schedule J, Part I, Line 1a First-class or charter travel In some instances, Board members may be reimbursed for First Class air fare that is directly related to NADA Business as outlined in the company's travel policy. All Board travel submitted for reimbursement is required to include the appropriate supporting documentation. Per IRS guidelines, a form 1099 will be issued when required. NADA also advises its Board members to have a tax professional review any payments from NADA so they can be treated properly under the IRS code. Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) GOVERNMENT RELATIONS - PROTECTS DEALER INTERESTS BEFORE THE U.S. CONGRESS. THE STAFF COMMUNICATES WITH MEMBERS OF CONGRESS TO EXPRESS THE POSITION OF DEALERS ON VARIOUS ISSUES, PREPARES TESTIMONY FOR CONGRESSIONAL HEARINGS WHEN APPROPRIATE, AND ATTEMPTS TO MODIFY LEGISLATION TO ADDRESS DEALERS' CONCERNS. IT MONITORS LEGISLATIVE ACTIVITIES SUCH AS HEARINGS, MARKUPS, CONFERENCES, ETC., COMMUNICATES WITH THE DEALER BODY ON LEGISLATIVE MATTERS, AND DIRECTS DEALER EFFORTS TO COMMUNICATE WITH MEMBERS OF CONGRESS. Form 990, Part VI, Line 15 DETERMINE COMPENSATION NADA HAS A COMPENSATION COMMITTEE COMPRISED OF DIRECTORS/OFFICERS THAT REVIEW EXECUTIVE SALARIES ANNUALLY. Form 990, Part VI, Line 6 Classes of members or stockholders MEMBERS ARE ANY ENTITY OR CORPORATION ENGAGED IN THE BUSINESS OF NEW MOTOR VEHICLE RETAILING AND OPERATING AT AN ESTABLISHED PLACE OF BUSINESS WITHIN THE UNITED STATES UNDER AN AUTHORIZED FRANCHISE CURRENTLY IN FORCE WITH THE MANUFACTURER OR DISTRIBUTOR OF THE VEHICLE HANDLED. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MEMBERS ELECT THE NADA BOARD OF DIRECTORS TO SERVE ON THE BOARD BY A VOTE OF THE NADA MEMBERS LOCATED WITHIN THEIR RESPECTIVE STATES OR DISTRICTS. Form 990, Part VI, Line 11b Review of form 990 by governing body AFTER THE RETURN HAS BEEN REVIEWED BY THE INDEPENDENT AUDITORS AND PRIOR TO FILING WITH THE IRS, A COPY IS PROVIDED TO CERTAIN OFFICERS (INCLUDING THE ASSISTANT TREASURER) FOR THEIR REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy NADA HAS A WRITTEN POLICY WHEREBY MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS (INCLUDING CERTAIN KEY EMPLOYEES) ARE REQUIRED ANNUALLY TO DISCLOSE OR UPDATE POTENTIAL CONFLICTS OF INTEREST. NADA REQUIRES THAT SUCH PERSONS COMPLETE A FORM ANNUALLY ON WHICH THE MANDATED DISCLOSURE OR UPDATING, IF ANY, IS PROVIDED. IN ADDITION, NADA HAS A WRITTEN POLICY WHEREBY OTHER EMPLOYEES ARE REQUIRED TO REPORT POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances adjustment for new revenue recognition accounting standard - -295663; Form 990, Part XII, Line 2c Change of oversight process or selection process THE REVIEW PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NADA PAC 8484 WESTPARK DRIVE 500 TYSONS VA 22102 546154586 LOBBYING VA 527 NADA true NADA EMPLOYEE HEALTH BENEFIT PLAN 8484 WESTPARK DRIVE 500 TYSONS VA 22102 521253647 HEALTHCARE VA 501(c)(9) NADA true NADA FOUNDATION 8484 WESTPARK DRIVE 500 TYSONS VA 22102 541008060 CHARITABLE DC 501(c)(3) 7 NADA true NADA SERVICES CORPORATION 8484 WESTPARK DRIVE 500 TYSONS VA 22102 530114728 REAL ESTATE LEASING DE NADA C Corporation -1037747 22861512 1 true NADA RETIREMENT ADMINISTRATORS INC 8484 WESTPARK DRIVE 500 TYSONS VA 22102 900212136 ADMIN DE NADASC C Corporation -158115 1365299 1 true NAISA 8484 WESTPARK DRIVE 500 TYSONS VA 22102 541044983 INSURANCE DE NADASC C Corporation 0 0 true true true false false false false false false false false true true false false false true true false false PAYMENTS TO AFFILIATES P 664605 ACCRUAL PAYMENTS FROM NADA SERVICES CORPORATION Q 1006934 ACCRUAL PAYMENTS TO NATIONAL AUTOMOBILE DEALERS ASSOCIATION EMPLOYEE HEALTH BENEFIT B 3195996 ACCRUAL PAYMENTS TO NADA SERVICES CORPORATION P 247400 ACCRUAL