2019-11-14T11:51:14-06:00 2018-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2018-01-01 920143180 YUKON DELTA FISHERIES DEVELOPMENT ASSOCIATION YUKO 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 DANIEL CASE FINANCE DIRECTOR 9076440326 2019-11-13 1 EMINA O CRESSWELL CPA P01217304 2063026500 2019-11-13 12.129.4.211 2019-11-13 14:08:48 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 07D962CAD7C2343BC8DC703B9E740CE903356D52 2018 2020-03-31 21:24:44Z RAGNAR ALSTROM 2909 ARCTIC BLVD ANCHORAGE AK 99503 7653829 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 6 18 0 -5506 -3586 191230 1169360 19737118 1250 -94858 175654 1635 6307565 19835125 7653829 189584 167980 0 0 1865368 2482336 0 0 0 2726271 4737481 4781223 7387797 15053902 266032 103992491 97719930 13280516 6718651 90711975 91001279 TO CREATE A SELF-SUSTAINING, INDEPENDENT FISHING COMPANY WHICH WILL CREATE INCOME AND EMPLOYMENT OPPORTUNITIES FOR YUKON DELTA RESIDENTS. 0 0 2298685 53605 1250 YDFDA PROMOTES THE ECONOMIC DEVELOPMENT OF ITS MEMBER COMMUNITIES BY PROMOTING PARTICIPATION IN THE FISHING INDUSTRY, COMMUNITY DEVELOPMENT, TRAINING, AND OTHER RELATED ACTIVITIES. 114375 114375 0 TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO RESIDENTS OF MEMBER COMMUNITIES WHO MEET CERTAIN CRITERIA. 2413060 0 1 0 0 0 0 0 0 0 1 0 1 0 1 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 64 0 1 18 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 6 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 MAX AGAYAR DIRECTOR 8.00 1.00 X 21950 0 0 SHIRLEY CLARK DIRECTOR 8.00 X 2950 0 0 MARVIN DEACON DIRECTOR 8.00 1.00 X 22450 0 0 JENNIFER KAMEROFF DIRECTOR 8.00 X 2950 0 0 REYNOLD OKITKUN DIRECTOR 8.00 1.00 X 20450 15850 0 MATILDA OKTOYAK DIRECTOR 8.00 1.00 X 15150 0 0 DARLENE PETE DIRECTOR 8.00 X 21450 10982 0 STANLEY PETE DIRECTOR 8.00 1.00 X 23050 18806 0 MATHEW WASKEY SR DIRECTOR 8.00 X 2950 20120 0 BILLY N WESTLOCK DIRECTOR (THROUGH 12/18) 8.00 X 11500 0 0 ELMER BEANS DIRECTOR (THROUGH 12/18) 8.00 X 13000 0 0 RAYMOND WASKA SR DIRECTOR (THROUGH 12/18) 8.00 X 18500 11415 0 IVAN DEMIENTIEFF CHAIRMAN 8.00 1.00 X X 22450 43804 0 SIMON ANDREWS VICE CHAIRMAN 8.00 1.00 X X 21450 0 0 MAXINE AGAYAR SECRETARY 8.00 X X 21650 0 0 CYRIL OKITKUN TREASURER 8.00 X X 21450 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 40.00 X 235558 0 20754 RUTH CARTER EXECUTIVE ASSISTANT 40.00 X 98348 0 24534 GERALD DAVIS GENERAL COUNSEL 40.00 X 195750 0 20715 JENNY KOENIG FINANCE DIRECTOR 40.00 X 176492 0 20652 MARK PRICE CONTROLLER AND QUOTA MANAGER 40.00 X 119999 0 25425 1089497 120977 112080 4 0 1 0 KPMG LLC PO BOX 12001 DALLAS TX 75312 AUDITING AND TAX SERVICES 140580 1 1000169 169191 1169360 OTHER PROGRAM SERVICE REVENUE 900099 1250 1250 1250 175654 175654 17574142 17574142 INVESTMENT IN AKULURAK 110000 629394 629394 INVESTMENT IN ROMANZOF 110000 84593 90099 -5506 SUBSIDIARY INCOME 110000 -11980564 -11980564 -11266577 7653829 -11259821 -5506 17749796 53605 53605 114375 114375 1056153 56024 1000129 1113202 58454 1054748 16836 16836 203809 203809 92336 92336 1192 1192 181503 181503 269853 87262 182591 9806 9806 172668 54347 118321 91539 1255 90284 86855 2335 84520 1167932 206205 961727 370047 370047 116937 116937 147266 147266 CONSTRUCTION UNDER GRAN 1118055 1118055 TEST FISHING AND GRANT 637673 637673 CDQ AND IFQ FEES 137010 137010 UBI TAXES 36289 36289 192856 23470 169386 7387797 2413060 4974737 0 3746800 1305814 18441381 4709519 2388837 1672784 24584 17324 30021 39775 3293109 663040 2175818 2630069 0 7634599 75964177 79450416 1220873 259630 103992491 97719930 1032292 529420 12210825 6064586 37399 124645 13280516 6718651 X 90711975 90888279 0 113000 90711975 91001279 103992491 97719930 266032 23272 0 X 0 1 X 0 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 931358 931358 1935305 296932 1638373 351227 319760 31467 75219 46348 28871 2630069 INVESTMENT IN AFFILIATES 36046159 C IFQ PERMITS & FISHING RIGHTS 43404257 C 79450416 INTERCOMPANY PAYABLE 124645 124645 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, 2018 AND 2017, THE ASSOCIATION HAS NO RESERVE FOR UNCERTAIN TAX POSITIONS. 1 CITY OF ALAKANUK PO BOX 167 ALAKANUK AK 99554 952745857 CITY OF ALAKANUK 7388 REPAIR OF WATER/SEWER NATIVE VILLAGE OF NUNAM IQUA PO BOX 27 NUNAM IQUA AK 99666 920057691 NATIVE VILLAGE OF NU 10000 SUPPORT FOR STUDENTS GRAYLING IRA TRIBAL COUNCIL PO BOX 49 GRAYLING AK 99590 916343027 GRAYLING IRA TRIBAL 10000 SUPPORT FOR STUDENTS 3 0 EDUCATIONAL SCHOLARSHIPS 23 114375 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 177000 0 27219 0 31339 0 0 0 20754 0 256312 0 0 0 GERALD DAVIS GENERAL COUNSEL 166459 0 0 0 29291 0 0 0 20715 0 216465 0 0 0 JENNY KOENIG FINANCE DIRECTOR 150815 0 0 0 25677 0 0 0 20652 0 197144 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 A DIRECTOR 50700 TEST FISHING 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: RAGNAR O. ALSTROM IS THE EXECUTIVE DIRECTOR AND HIS SISTER MATILDA OKTOYAK IS A DIRECTOR. MAX AGAYAR IS A DIRECTOR AND HIS DAUGHTER MAXINE 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. AKULURAK LLC 4502 14TH AVE NW SEATTLE WA 98107 201126384 FISHING WA YDFDA RELATED 170602 6993100 0 0 0.85000 EMMONAK LEADER LLC 2909 ARCTIC BLVD ANCHORAGE AK 99503 912055965 FISHING AK N/A ALAKANUK BEAUTY LLC 2909 ARCTIC BLVD ANCHORAGE AK 99503 912055964 FISHING AK N/A YUKON DELTA FISHERIES INC 2909 ARCTIC BLVD ANCHORAGE AK 99503 911591218 FISHING AK YDFDA C -8534776 29636300 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 KWIKPAK LLC R 300000 FMV