2025-11-17T16:07:32-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2024-01-01 920143180 YUKON DELTA FISHERIES DEVELOPMENT ASSOCIATION YUKO 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 RYAN GILIAM FINANCE DIRECTOR 9076440326 2025-11-17 1 1 EMINA O CRESSWELL P01217304 2063026500 2025-11-17 2024 2025-03-06 01:10:19Z RAGNAR ALSTROM 2909 ARCTIC BLVD ANCHORAGE AK 99503 8266029 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 13 262 0 -161473 0 348699 1022347 539515 2984568 245138 368506 5946514 1505716 7079866 5881137 716057 211267 0 0 3832371 4731670 0 0 0 5293405 5976352 9841833 10919289 -2761967 -5038152 115272918 111252395 6918988 7332019 108353930 103920376 TO CREATE A SELF-SUSTAINING, INDEPENDENT FISHING COMPANY WHICH WILL CREATE INCOME AND EMPLOYMENT OPPORTUNITIES FOR YUKON DELTA RESIDENTS. 0 0 1425245 95667 2984568 YDFDA PROMOTES THE ECONOMIC DEVELOPMENT OF ITS MEMBER COMMUNITIES BY PROMOTING PARTICIPATION IN THE FISHING INDUSTRY, COMMUNITY DEVELOPMENT, TRAINING, AND OTHER RELATED ACTIVITIES. 423333 YOUTH AGRICULTURE & EMPLOYMENT PROMOTES YOUTH TO LEARN SKILLS INCLUDING PLANTING AND GROWING VEGETABLES, GREENHOUSE REPAIR, JANITORIAL, GENERAL MAINTENANCE, PLUMBING, CARPENTRY, AND CONSTRUCTION. 115600 115600 TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO RESIDENTS OF MEMBER COMMUNITIES WHO MEET CERTAIN CRITERIA. 1964178 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 1 0 0 1 0 0 0 0 0 0 1 1 1 0 1 72 0 1 262 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 RYAN GILIAM 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 STANLEY PETE DIRECTOR 4.00 44.00 X 32362 11243 0 SHELBY EDMUND DIRECTOR 4.00 20.00 X 20717 8917 0 ANTONIA KAMEROFF DIRECTOR 4.00 13.00 X 27217 860 0 BILLY WESTLOCK DIRECTOR 4.00 0.00 X 14907 0 0 AMBERLEE WALTERS DIRECTOR 6.00 0.00 X 7310 0 0 CHRISTINE TEGANLAKLA DIRECTOR 4.00 0.00 X 17662 0 0 CYRIL OKITKUN DIRECTOR 4.00 1.00 X 23213 100 0 REYNOLD OKITKUN DIRECTOR 4.00 0.00 X 23713 0 0 ELMER BEANS DIRECTOR 4.00 1.00 X 23213 100 0 ERIC WALTERS SR DIRECTOR (THRU 05/2024) 4.00 0.00 X 9305 0 0 DARLENE PETE SECRETARY 28.00 0.00 X X 31848 0 0 MATILDA OKTOYUK DIRECTOR 4.00 28.00 X 2675 15422 0 MAX AGAYAR CHAIRMAN 5.00 2.00 X X 49067 7187 0 RACHEL FREIREICH VICE CHAIRMAN 4.00 1.00 X X 22381 100 0 REBECCA BOSTROM TREASURER 4.00 1.00 X X 22881 100 0 SHIRLEY CLARK DIRECTOR 4.00 0.00 X 2675 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 40.00 0.00 X 388971 0 30428 GERALD DAVIS GENERAL COUNSEL (THRU 06/2024) 40.00 0.00 X 102261 0 13985 RYAN GILIAM FINANCE DIRECTOR 40.00 0.00 X 244963 0 32873 MARK PRICE QUOTA MANAGER 40.00 0.00 X 183208 0 12279 COURTNEY WEISS FISH BIOLOGIST & GRANT WRITER 40.00 0.00 X 112061 0 17713 JODI SIBSON CONTROLLER - YDFDA 40.00 0.00 X 137061 0 27490 IVAN DEMIENTIEFF OPERATIONS MANAGER - YUKON RIVER TOWING 0.00 40.00 X 0 116724 0 1499671 160753 134768 6 0 1 0 MOSS ADAMS LLP 999 3RD AVE 2800 SEATTLE WA 98104 ACCOUNTING 477957 CFO SELECTIONS 3150 RICHARDS ROAD SUITE 150 BELLEVUE WA 98005 ACCOUNTING 341400 PETER STIZEL CONSULTING LLC 844 FAIRMOUNT AVE SAINT PAUL MN 55105 CONSULTING 162500 PALLADIUM CONSULTING SOLUTIONS CORPORATI 9801 EVENING CANOPY DRIVE MANOR TX 78653 ACCOUNTING 123833 ROBERT ALSTROM SR 9121 PINE FOREST ROAD APT 3308 PENSACOLA FL 32534 TEST FISHING 102400 5 1022347 1022347 OTHER PROGRAM SERVICE REVENUE 900099 2984568 2984568 2984568 507771 507771 13151647 13151647 2245627 2384892 -139265 -139265 -139265 INVESTMENT IN AKULURAK 110000 340821 340821 INVESTMENT IN ROMANZOF 110000 -161473 -161473 INVESTMENT IN YDFI 110000 -11825279 -11825279 -11645931 5881137 2984568 -161473 2035695 95667 95667 115600 115600 1144627 57231 1087396 3097345 154867 2942478 121855 6093 115762 141167 7058 134109 226676 226676 22260 22260 63850 63850 1033305 1033305 268801 13440 255361 75475 75475 746502 37325 709177 156025 7801 148224 76957 3848 73109 1113691 55685 1058006 187974 9399 178575 216573 10829 205744 120943 120943 FISHERIES SUPPORT 769839 769839 ECONOMIC DEVELOPMENT EX 599750 599750 GROCERIES & MEALS 173938 8697 165241 CDQ AND IFQ FEES 129484 129484 220985 11049 209936 10919289 1964178 8955111 0 955805 126248 8346510 13555167 2085793 3092612 0 27413 107590 1254101 25317 39302 3682839 1391618 2459146 2291221 4770868 5228392 96368349 85637939 153540 0 115272918 111252395 539878 983832 6379110 6348187 6918988 7332019 X 108353930 103920376 0 0 108353930 103920376 115272918 111252395 X -5038152 443125 161473 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 769510 769510 2180711 828338 1352373 9100 8152 948 507293 341005 166288 216225 214123 2102 2291221 INVESTMENT IN AFFILIATES 48233682 C IFQ PERMITS & FISHING RIGHTS 37404257 C 85637939 INTERCOMPANY PAYABLE 6348187 6348187 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, 2024 AND 2023, THE ASSOCIATION HAS NO RESERVE FOR UNCERTAIN TAX POSITIONS. 1 SEASHARE 600 ERICKSEN AVENUE NE SUITE 310 BAINBRIDGE ISLAND WA 98110 911641242 501C3 16667 0 2024 CDQ GROUP DONATION YDFDA ALASKA BUSINESS DEVELOPMENT CENTER INC 840 K STREET SUITE 202 ANCHORAGE AK 99501 920077825 501C3 34000 0 VTLP 2024 PROGRAM CONTRIBUTION MOUNTAIN VILLAGE SCHOOLS PO BOX 32105 MOUNTAIN VILLAGE AK 99632 MOUNTAIN VILLAGE 10000 0 2023-2024 SCHOOL YEAR DONATION GRAYLING SEARCH & RESCUE PO BOX 49 GRAYLING AK 99590 CITY OF GRAYLING 10000 0 SEPTEMBER 2024 DONATION EMMONAK SCHOOL 100 SCHOOL ROAD EMMONAK AK 99581 EMMONAK 10000 0 2024-2025 SCHOOL DONATION KOTLIK SCHOOL PO BOX 20129 KOTLIK AK 99620 KOTLIK 10000 0 2024/2025 KOTLIK SCHOOL DONATION FOR STUDENT ACTIVITIES 6 0 EDUCATIONAL SCHOLARSHIPS 10 115600 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 1 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 367491 0 21480 0 0 0 0 0 30428 0 419399 0 0 0 RYAN GILIAM FINANCE DIRECTOR 230885 0 14078 0 0 0 0 0 32873 0 277836 0 0 0 MARK PRICE QUOTA MANAGER 172151 0 11057 0 0 0 0 0 12279 0 195487 0 0 0 JODI SIBSON CONTROLLER - YDFDA 125000 0 12061 0 0 0 4423 0 23067 0 164551 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. PART I, LINE 7 BONUSES ARE MERIT/PERFORMANCE BASED AND ARE DETERMINED BY THE EXECUTIVE DIRECTOR. DARLENE PETE DIRECTOR PERSONAL X 10801 10078 0 1 1 MAX AGAYAR BOARD CHAIRMAN PERSONAL X 11376 14835 0 1 1 RACHEL FREREICH BOARD VICE CHAIRMAN PERSONAL X 2500 2500 0 1 1 27413 ROBERT ALSTROM SR BROTHER OF OFFICER 102400 COMPENSATION 0 ROBERT ALSTROM JR NEPHEW OF OFFICER 48000 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: STANLEY PETE IS A DIRECTOR AND HIS WIFE DARLENE PETE IS A DIRECTOR. REYNOLD OKITKUN IS A DIRECTOR AND HIS COUSIN CYRIL OKITKUN IS A DIRECTOR. RACHEL FREIREICH IS A DIRECTOR AND HER SISTER REBECCA BOSTROM 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 SUMMARY FOR THE YEAR IS INCLUDED IN OUR ANNUAL REPORT, WHICH IS DISTRIBUTED TO ALL MAILING ADDRESSES IN OUR MEMBER VILLAGES. THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: SUBSIDIARY INCOME BOOK/TAX DIFFERENCE 161,473. AKULURAK LLC 4502 14TH AVE NW SEATTLE WA 98107 201126384 FISHING WA YDFDA RELATED 337131 227543 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 GASLLC 2200 ALASKAN WAY STE 420 SEATTLE WA 98121 912056927 FISHING WA N/A 0 0 YUKON DELTA FISHERIES INC 2909 ARCTIC BLVD ANCHORAGE AK 99503 911591218 FISHING AK YDFDA C 9509151 118829327 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 AKULURAK LLC S 281270 FMV