2024-10-23T08:32:36-05:00 2021-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2021-01-01 920143180 YUKON DELTA FISHERIES DEVELOPMENT ASSOCIATION YUKO 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 RYAN GILIAM FINANCE DIRECTOR 9076440326 2024-10-22 1 EMINA O CRESSWELL CPA P01217304 2063026500 2024-10-21 2021 2024-10-15 13:58:12Z X RAGNAR ALSTROM 2909 ARCTIC BLVD ANCHORAGE AK 99503 20739243 0 X WWW.YDFDA.ORG X 1992 AK YDFDA IS A NOT-FOR-PROFIT CORPORATION ORGANIZED TO REPRESENT THE YUKON DELTA REGION IN THE COMMUNITY DEVELOPMENT QUOTA PROGRAM TO SUPPORT THE FISHING INDUSTRY. 13 13 23 0 31973 0 807675 1104325 23624 161273 51638 230136 11088247 19243509 11971184 20739243 254962 290581 0 0 2517813 2325480 0 0 0 3692530 5267148 6465305 7883209 5505879 12856034 105618463 114492768 5328792 1578609 100289671 112914159 TO CREATE A SELF-SUSTAINING, INDEPENDENT FISHING COMPANY WHICH WILL CREATE INCOME AND EMPLOYMENT OPPORTUNITIES FOR YUKON DELTA RESIDENTS. 0 0 1252989 146085 1024462 YDFDA PROMOTES THE ECONOMIC DEVELOPMENT OF ITS MEMBER COMMUNITIES BY PROMOTING PARTICIPATION IN THE FISHING INDUSTRY, COMMUNITY DEVELOPMENT, TRAINING, AND OTHER RELATED ACTIVITIES. 144496 144496 TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO RESIDENTS OF MEMBER COMMUNITIES WHO MEET CERTAIN CRITERIA. 1397485 0 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 83 0 1 23 1 1 1 0 0 0 0 0 0 0 X 13 13 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 1 1 0 X RAGNAR ALSTROM 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 IVAN DEMIENTIEFF VICE CHAIRMAN 8.00 1.00 X X 49465 37253 0 STANLEY PETE CHAIRMAN 8.00 1.00 X X 57860 0 0 DARLENE PETE TREASURER (UNTIL 12/21) 8.00 X X 33500 0 0 DIANE AGAYAR SECRETARY 8.00 1.00 X X 34060 0 0 ANTONIA KAMEROFF DIRECTOR 8.00 1.00 X 39641 0 0 RICH A FREIREICH DIRECTOR 8.00 1.00 X 49810 0 0 SHELBY EDMUND DIRECTOR 8.00 1.00 X 4480 0 0 REYNOLD OKITKUN DIRECTOR 8.00 1.00 X 38546 0 0 CYRIL OKITKUN DIRECTOR 8.00 1.00 X 31848 0 0 SOLOMAN AFCAN DIRECTOR 8.00 X 4480 0 0 BILLY A WESTLOCK DIRECTOR 8.00 X 4480 0 0 ELMER BEANS DIRECTOR 8.00 1.00 X 32231 0 0 ERIC WALTERS SR DIRECTOR 8.00 X 31511 0 0 MATHEW WASKEY SR DIRECTOR (UNTIL 12/21) 8.00 X 14780 0 0 JENNIFER KAMEROFF DIRECTOR (UNTIL 12/21) 8.00 X 14780 0 0 MAX AGAYAR DIRECTOR (UNTIL 12/21) 8.00 X 14830 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 40.00 X 227545 0 60957 GERALD DAVIS GENERAL COUNSEL 40.00 X 196706 0 60914 DANIEL CASE FINANCE DIRECTOR (UNTIL 3/21) 40.00 X 42692 0 15213 RYAN GILIAM FINANCE DIRECTOR 40.00 X 127129 0 37862 MARTI BICKFORD GM- YUKON RIVER TOWING (UNTIL 12/21) 40.00 X 0 155160 23023 JOHN SHULTHEIS GENERAL MANAGER - KWIKPAK FISHERIES LLC 40.00 X 0 126204 41741 MARK PRICE QUOTA MANAGER 40.00 X 153153 0 23322 COURTNEY WEISS GRANT MANAGER 40.00 X 110837 0 23241 ADRIANE WALAS SENIOR CONTROLLER 4.00 X 131495 0 26087 1445859 318617 312360 10 0 1 0 ROBERT ALSTROM 351 N PEART ROAD APT 1124 CASA GRANDE AZ 85122 TEST FISHING 122400 LORRAINE MURPHY PO BOX 56 ALAKANUK AK 99554 TEST FISHING 122400 2 782550 321775 1104325 OTHER PROGRAM SERVICE REVENUE 900099 161273 161273 161273 230136 230136 21500136 21500136 INVESTMENT IN ROMANZOF 110000 536989 505016 31973 INVESTMENT IN AKULURAK 110000 358173 358173 INVESTMENT IN YDFI 110000 -3187136 -3187136 35347 35347 -2256627 20739243 -2162674 31973 21765619 62100 62100 228481 228481 1225320 61266 1164054 952303 47615 904688 18111 906 17205 129746 129746 2646 2646 126499 126499 370273 18514 351759 22639 22639 271924 13596 258328 149238 149238 92149 4607 87542 1499663 74983 1424680 111262 5563 105699 357693 357693 108103 5405 102698 187042 187042 FISHERIES SUPPORT 816892 816892 GROCERIES & MEALS 360056 18003 342053 ECONOMIC DEVELOPMENT AC 308417 15421 292996 GRANT PROJECT EXPENSES 114415 5721 108694 368237 18412 349825 7883209 1397485 6485724 0 15471518 2264697 2291279 17579037 1934023 1827406 154822 795668 20635 18581 3581507 992780 2506753 2588727 8653670 11491013 74493644 76182632 92119 1745007 105618463 114492768 159216 1203749 0 0 5169576 0 374860 0 0 5328792 1578609 X 100289671 112914159 0 0 100289671 112914159 105618463 114492768 X 12856034 14093 -245639 X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 769510 769510 2189810 773116 1416694 622187 219664 402523 2588727 INVESTMENT IN AFFILIATES 32778375 C IFQ PERMITS & FISHING RIGHTS 43404257 C 76182632 X PART X, LINE 2: THE ASSOCIATION HAS RECEIVED TAX EXEMPT STATUS UNDER SECTION 501(C)(4) OF THE U.S. INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. THE ASSOCIATION'S FOR-PROFIT SUBSIDIARY, YDFI, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. FOR YDFI, INCOME TAXES ARE ACCOUNTED FOR UNDER THE ASSET AND LIABILITY METHOD. DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASIS AND OPERATING LOSS AND TAX CREDIT CARRYFORWARDS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN THE YEARS IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. THE EFFECT ON DEFERRED TAX ASSETS AND LIABILITIES OF A CHANGE IN TAX RATES IS RECOGNIZED IN INCOME IN THE PERIOD THAT INCLUDES THE ENACTMENT DATE. THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS MORE LIKELY THAN NOT OF BEING REALIZED. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. AS OF DECEMBER 31, 2021 AND 2020, THE ASSOCIATION HAS NO RESERVE FOR UNCERTAIN TAX POSITIONS. 1 MOUNTAIN VILLAGE SCHOOL STUDENT COUNCIL PO BOX 32105 MOUNTAIN VILLAGE AK 99632 MOUNTAIN VILLAGE 10000 0 2021 STUDENT DONATION MT. VILLAGE GRAYLING IRA TRIBAL COUNCIL PO BOX 49 GRAYLING AK 99590 916343027 GRAYLING IRA TRIBAL 20000 0 2021 COMMUNITY DONATION CITY OF NUNAM IQUA PO BOX 26 NUNAM IQUA AK 99666 920057691 CITY OF NUNAM IQUA 10000 0 2021 VILLAGE DONATION ALAKANUK SCHOOLS PO BOX 90 ALAKANUK AK 99554 ALAKANUK 10000 0 MAY 2021 SCHOOL DONATION 4 0 EDUCATIONAL SCHOLARSHIPS 30 102233 FUNERAL EXPENSES 15 29341 PART I, LINE 2: SCHOLARSHIPS ARE PROVIDED TO ELIGIBLE STUDENTS FROM ONE OF THE SIX MEMBER COMMUNITIES. ELIGIBILITY REQUIREMENTS INCLUDE ENROLLING AND ATTENDING AN ACCREDITED UNIVERSITY, TRAINING ACADEMY, OR TRADE SCHOOL. A SCHOLARSHIP COMMITTEE IS SET UP TO EVALUATE APPLICANTS AND MONITOR THE SCHOLARSHIP PROGRAM. VILLAGE CONTRIBUTIONS: ANY GOVERNMENTAL OR NON-PROFIT ENTITY FROM OUR MEMBER VILLAGES MAY REQUEST A DONATION OF UP TO $10,000 PER VILLAGE, PER YEAR. ANY STUDENT COUNCIL OF A MEMBER VILLAGE HIGH SCHOOL MAY REQUEST AN ANNUAL GRANT UP TO $10,000 PER SCHOOL, PER YEAR. X 0 1 X X X X 0 0 0 0 0 0 0 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 227545 0 0 0 0 0 0 0 60957 0 288502 0 0 0 GERALD DAVIS GENERAL COUNSEL 196706 0 0 0 0 0 0 0 60914 0 257620 0 0 0 MARTI BICKFORD GM- YUKON RIVER TOWING (UNTIL 12/21) 0 155160 0 0 0 0 0 0 0 23023 0 178183 0 0 MARK PRICE QUOTA MANAGER 153153 0 0 0 0 0 0 0 23322 0 176475 0 0 0 JOHN SHULTHEIS GENERAL MANAGER - KWIKPAK FISHERIES 0 126204 0 0 0 0 0 0 0 41741 0 167945 0 0 RYAN GILIAM FINANCE DIRECTOR 127129 0 0 0 0 0 0 0 37862 0 164991 0 0 0 ADRIANE WALAS SENIOR CONTROLLER 131495 0 0 0 0 0 3247 0 22840 0 157582 0 0 0 PART I, LINE 1A YDFDA FOLLOWS AN INFORMAL POLICY OF NOT PAYING FOR OR REIMBURSING FIRST-CLASS TRAVEL. CHARTER TRAVEL IS SOMETIMES USED BY BOARD MEMBERS AND OFFICERS WHEN IT IS THE MOST PRACTICAL OR LEAST EXPENSIVE FORM OF TRAVEL TO OR FROM SOME OF THE REMOTE VILLAGE LOCATIONS REPRESENTED BY THE ASSOCIATION. PART I, LINE 1B YDFDA FOLLOWS AN INFORMAL POLICY OF NOT PAYING FOR OR REIMBURSING FIRST-CLASS TRAVEL. FIRST CLASS TRAVEL IS SOMETIMES USED FOR BOARD OFFICER AND DIRECTORS. CHARTER TRAVEL IS REIMBURSED SOMETIMES IF A BUSINESS NEED ARISES. ROBERT ALSTROM BROTHER OF AN OFFICER 122400 TEST FISHING 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: MAX AGAYAR IS A DIRECTOR AND HIS WIFE DIANE AGAYAR IS A DIRECTOR. STANLEY PETE IS A DIRECTOR AND HIS WIFE DARLENE PETE IS A DIRECTOR. REYNOLD OKITKUN IS A DIRECTOR AND HIS COUSIN IS CYRIL OKITKUN. FORM 990, PART VI, SECTION A, LINE 6 YDFDA HAS MEMBER COMMUNITIES, NOT INDIVIDUAL MEMBERS. EACH OF THE SIX MEMBER COMMUNITIES THAT YDFDA REPRESENTS ELECTS TWO BOARD OF DIRECTORS TO REPRESENT THEIR INTERESTS. ADDITIONALLY, THERE IS ONE FLOATING DIRECTOR FROM ONE OF THE VILLAGES THAT IS ELECTED ON A ROTATING BASIS TO GIVE THE BOARD AN ODD NUMBER OF SEATS. FORM 990, PART VI, SECTION A, LINE 7A GENERAL ELECTIONS ARE CONDUCTED EVERY YEAR FROM THE VILLAGES ON A ROTATING BASIS. EACH SEAT, EXCEPT FOR THE FLOATING SEAT, HAS A THREE-YEAR TERM. THE FLOATING SEAT HAS A ONE-YEAR TERM. THE ELECTIONS ARE CONDUCTED BY THE RESPECTIVE CITY GOVERNMENTS. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES THE 990. THE FINANCE DIRECTOR AND THE EXECUTIVE DIRECTOR REVIEW THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION. THIS INFORMATION IS KEPT IN THE BOARD MINUTES. THE COMPANY'S LAWYER PULLS COMPARABLES FROM OTHER CDQ GROUPS AS WELL AS OTHER SOURCES AND PROVIDES THOSE TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. THE SUMMARY FOR THE YEAR IS INCLUDED IN OUR ANNUAL REPORT, WHICH IS DISTRIBUTED TO ALL MAILING ADDRESSES IN OUR MEMBER VILLAGES. THE GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: EMPLOYEE RETENTION CREDIT ADDBACK -245,639. FORM 990, PART I, IV, VIII, IX, X, XI, XII, SCHEDULE D, AND SCHEDULE R: EXPLANATION OF AMENDED RETURN - THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENT AUDIT WAS DELAYED DURING THE PREPARATION OF THE ORIGINALLY FILED TAX RETURN. THE CONSOLIDATED AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS IS COMPLETE. FORM 990 IS BEING AMENDED TO REPORT THE AUDITED FINANCIAL STATEMENT FIGURES PER THE AUDIT. FINANCIAL UPDATES ARE INCLUDED IN PARTS I, VIII, IX, X, XI, SCHEDULE D, AND SCHEDULE R OF FORM 990. PARTS IV AND XII IS UPDATED TO INDICATE THAT THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS. 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