2023-10-19T10:27:40-05:00 2020-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2020-01-01 920143180 YUKON DELTA FISHERIES DEVELOPMENT ASSOCIATION YUKO 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 RYAN GILIAM FINANCE DIRECTOR 9076440326 2023-10-18 1 RYAN GILIAM 999009999 EMINA O CRESSWELL CPA P01217304 2063026500 2023-10-17 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z X RAGNAR ALSTROM 2909 ARCTIC BLVD ANCHORAGE AK 99503 12530511 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. 14 12 28 0 -53179 0 464310 537877 1164 11149 286216 273608 8805266 11707877 9556956 12530511 399757 254962 0 0 2310804 2407272 0 0 0 3846715 3651619 6557276 6313853 2999680 6216658 100634000 105618463 6563526 5328792 94070474 100289671 TO CREATE A SELF-SUSTAINING, INDEPENDENT FISHING COMPANY WHICH WILL CREATE INCOME AND EMPLOYMENT OPPORTUNITIES FOR YUKON DELTA RESIDENTS. 0 0 1787486 53453 47425 YDFDA PROMOTES THE ECONOMIC DEVELOPMENT OF ITS MEMBER COMMUNITIES BY PROMOTING PARTICIPATION IN THE FISHING INDUSTRY, COMMUNITY DEVELOPMENT, TRAINING, AND OTHER RELATED ACTIVITIES. 201509 201509 TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO RESIDENTS OF MEMBER COMMUNITIES WHO MEET CERTAIN CRITERIA. 1988995 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 47 0 1 28 1 0 0 0 0 0 0 0 0 X 14 12 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 28300 30160 0 STANLEY PETE CHAIRMAN 8.00 1.00 X X 38300 0 0 DARLENE PETE TREASURER 8.00 X X 21800 0 0 SIMON ANDREWS VICE CHAIRMAN (UNTIL 3/20) 8.00 1.00 X X 6100 0 0 ANTONIA KAMEROFF DIRECTOR 8.00 X 25400 0 0 RICH FREIREICH JR DIRECTOR 8.00 X 22800 0 0 DIANE AGAYAR DIRECTOR 8.00 X 22700 0 0 REYNOLD OKITKUN DIRECTOR 8.00 1.00 X 22300 0 0 CYRIL OKITKUN DIRECTOR 8.00 X 20900 0 0 MATHEW WASKEY SR DIRECTOR 8.00 X 20400 0 0 JENNIFER KAMEROFF DIRECTOR 8.00 X 19800 0 0 MAX AGAYAR DIRECTOR 8.00 1.00 X 19400 0 0 PETRA OKITKUN DIRECTOR 8.00 X 18900 0 0 ELMER BEANS DIRECTOR 8.00 X 4000 0 0 ERIC WALTERS DIRECTOR 8.00 X 2000 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 40.00 X 247768 0 59894 GERALD DAVIS GENERAL COUNSEL 40.00 X 202716 0 59855 DANIEL CASE FINANCE DIRECTOR 40.00 X 174794 0 59800 JOHN SHULTHEIS GENERAL MANAGER 40.00 X 0 154687 40465 MARK PRICE CONTROLLER AND QUOTA MANAG 40.00 X 131396 0 27706 RUTH CARTER EXECUTIVE ASSISTANT 40.00 X 105182 0 42009 ADRIANE WALAS SENIOR CONTROLLER 4.00 X 101295 0 0 1256251 184847 289729 7 0 1 0 PETER STITZEL 844 FAIRMONT AVE ST PAUL MN 55105 CONSULTING SERVICES 121040 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 911891822 ACCOUNTING SERVICES 118472 ROBERT ALSTROM 351 N PEART ROAD APT 1124 CASA GRANDE AZ 85122 TEST FISHING 113600 LORRAINE MURPHY PO BOX 56 ALAKANUK AK 99554 TEST FISHING 108800 4 537877 537877 OTHER PROGRAM SERVICE REVENUE 900099 11149 11149 11149 273608 273608 17411650 17411650 INVESTMENT IN AKULURAK 110000 36276 36276 INVESTMENT IN ROMANZOF 110000 -202615 -149436 -53179 SUBSIDIARY INCOME 110000 -5537434 -5537434 -5703773 12530511 -5639445 -53179 17685258 53453 53453 201509 201509 1119598 55980 1063618 1037228 51861 985367 16023 801 15222 127252 11721 115531 107171 107171 4239 4239 110562 110562 276761 19578 257183 19839 19839 136823 6841 129982 171511 8576 162935 60722 3036 57686 427237 21362 405875 231030 231030 114125 5706 108419 365702 365702 PORT FEES 1000000 1000000 TEST FISHING AND GRANT 544502 544502 CDQ AND IFQ FEES 90087 90087 CONSTRUCTION UNDER GRAN 1508 1508 96971 2561 94410 6313853 1988995 4324858 0 3870390 15471518 2019308 2291279 2838780 1934023 17192 154822 145922 20635 3393846 887093 2527344 2506753 8380980 8653670 80549960 74493644 284124 92119 100634000 105618463 622742 159216 5512973 5169576 427811 0 6563526 5328792 X 93957474 100289671 113000 0 94070474 100289671 100634000 105618463 X 6216658 93632 -91093 X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 931358 931358 1940304 442321 1497983 378321 375121 3200 143863 69651 74212 2506753 INVESTMENT IN AFFILIATES 31089387 C IFQ PERMITS & FISHING RIGHTS 43404257 C 74493644 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. 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, 2020 AND 2019, 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 SUPPORT FOR STUDENTS KOTLIK TRIBAL COUNCIL PO BOX 20120 KOLTIK AK 99620 920074249 KOLTIK TRIBAL COUNCI 10000 SUPPORT FOR STUDENTS NATIVE VILLAGE OF NUNAM IQUA PO BOX 27 NUNAM IQUA AK 99666 920057691 NATIVE VILLAGE OF NU 20000 SUPPORT FOR STUDENTS GRAYLING IRA TRIBAL COUNCIL PO BOX 49 GRAYLING AK 99590 916343027 GRAYLING IRA TRIBAL 10000 SUPPORT FOR STUDENTS 4 0 EDUCATIONAL SCHOLARSHIPS 15 178867 FUNERAL EXPENSES 22 22642 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 0 0 0 0 0 0 0 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 247768 0 0 0 0 0 0 0 59894 0 307662 0 0 0 GERALD DAVIS GENERAL COUNSEL 202716 0 0 0 0 0 0 0 59855 0 262571 0 0 0 DANIEL CASE FINANCE DIRECTOR 174794 0 0 0 0 0 0 0 59800 0 234594 0 0 0 JOHN SHULTHEIS GENERAL MANAGER 0 154687 0 0 0 0 0 0 0 40465 0 195152 0 0 MARK PRICE CONTROLLER AND QUOTA MANAG 131396 0 0 0 0 0 6036 0 21670 0 159102 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 113600 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. 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 -91,093. FORM 990, PART I, VIII, IX, X, XI, XII, AND SCHEDULE B: EXPLANATION OF AMENDED RETURN - THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENT AUDIT WAS DELAYED DUE TO COVID-19 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, AND SCHEDULE B OF FORM 990. PART XII IS UPDATED TO INDICATE THAT THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS. AKULURAK LLC 4502 14TH AVE NW SEATTLE WA 98107 201126384 FISHING WA YDFDA RELATED 356346 103762 0 0 0.85000 EMMONAK LEADER LLC 2909 ARCTIC BLVD ANCHORAGE AK 99503 912055965 FISHING AK N/A 0 0 ALAKANUK BEAUTY LLC 2909 ARCTIC BLVD ANCHORAGE AK 99503 912055964 FISHING AK N/A 0 0 YUKON DELTA FISHERIES INC 2909 ARCTIC BLVD ANCHORAGE AK 99503 911591218 FISHING AK YDFDA C -5014228 26077713 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 AKULURAK LLC S 836837 FMV