On the second page of Perfect-Set Properties in $L(\mathbb{R})[U]$ by Di Prisco and Todocevic, there is the following sentence:
By a well known classical argument of W. Sierpinski, nonprincipal ultrafilfers on $\mathbb{N}$ can naturally be identified with sets of reals which are neither Lebesgue measurable nor have the propertly of Baire.
Do the authors mean there is a natural bijection
$f:\textrm{nonprincipal ultrafilters}\leftrightarrow\textrm{sets that are neither Lebesgue nor Baire measurable}$
or are they merely saying a nonprincipal ultrafilter is nonmeasurable?