2025-11-12T14:07:05-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2023-01-01 920143180 YUKON DELTA FISHERIES DEVELOPMENT ASSOCIATION YUKO 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 RYAN GILIAM FINANCE DIRECTOR 9076440326 2025-11-11 1 0 EMINA O CRESSWELL P01217304 2063026500 2025-11-11 2023 2025-03-06 01:10:19Z X RAGNAR ALSTROM 2909 ARCTIC BLVD ANCHORAGE AK 99503 8257177 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 13 256 0 -78313 0 1075956 348699 4271901 539515 -110579 245138 8394262 5946514 13631540 7079866 722665 716057 0 0 3798393 3832371 0 0 0 10645660 5293405 15166718 9841833 -1535178 -2761967 115001079 115272918 3974212 6918988 111026867 108353930 TO CREATE A SELF-SUSTAINING, INDEPENDENT FISHING COMPANY WHICH WILL CREATE INCOME AND EMPLOYMENT OPPORTUNITIES FOR YUKON DELTA RESIDENTS. 0 0 1211610 178818 539515 YDFDA PROMOTES THE ECONOMIC DEVELOPMENT OF ITS MEMBER COMMUNITIES BY PROMOTING PARTICIPATION IN THE FISHING INDUSTRY, COMMUNITY DEVELOPMENT, TRAINING, AND OTHER RELATED ACTIVITIES. 537239 537239 TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO RESIDENTS OF MEMBER COMMUNITIES WHO MEET CERTAIN CRITERIA. 1748849 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 59 0 1 256 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 STANLEY PETE DIRECTOR 16.00 1.00 X 73959 200 0 DIANE AGAYAR SECRETARY (THRU 12/23) 4.00 1.00 X X 33503 0 0 SHELBY EDMUND TREASURER 4.00 1.00 X X 43853 200 0 ANTONIA KAMEROFF YDFDA DIRECTOR 4.00 1.00 X 35892 200 0 BILLY WESTLOCK DIRECTOR 4.00 1.00 X 27488 200 0 CYRIL OKITKUN DIRECTOR 4.00 1.00 X 25485 0 0 REYNOLD OKITKUN DIRECTOR 4.00 1.00 X 27389 200 0 ELMER BEANS DIRECTOR 4.00 1.00 X 25886 200 0 ERIC WALTERS SR DIRECTOR 4.00 1.00 X 28985 0 0 DARLENE PETE DIRECTOR 4.00 1.00 X 34421 0 0 RACHEL FREIREICH VICE CHAIRMAN 4.00 1.00 X X 29895 200 0 MAX AGAYAR CHAIRMAN 4.00 0.00 X X 40015 0 0 CHRISTINE TEGANLAKLA DIRECTOR 4.00 0.00 X 4907 0 0 REBECCA BOSTROM DIRECTOR 4.00 0.00 X 28992 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 40.00 0.00 X 250820 0 24177 GERALD DAVIS GENERAL COUNSEL 40.00 0.00 X 209180 0 17759 RYAN GILIAM FINANCE DIRECTOR 40.00 0.00 X 178473 0 24194 JOHN SHULTHEIS - OPS MANAGER - KWIKPAK FISHERIES (THRU 03/23) 0.00 40.00 X 0 231610 11883 MARK PRICE QUOTA MANAGER 40.00 0.00 X 163438 0 11460 1262581 233010 89473 4 0 1 0 MOSS ADAMS LLP 999 3RD AVE 2800 SEATTLE WA 98104 ACCOUNTING SERVICES 238131 PETER STIZEL CONSULTING LLC 844 FAIRMOUNT AVE SAINT PAUL MN 55105 CONSULTANT 150000 ROBERT ALSTROM SR 9121 PINE FOREST ROAD APT 3308 PENSACOLA FL 32534 TEST FISHING 106700 3 348699 348699 OTHER PROGRAM SERVICE REVENUE 900099 539515 539515 539515 283227 283227 13765600 13765600 1139222 1177311 -38089 -38089 -38089 INVESTMENT IN AKULURAK 110000 337719 337719 INVESTMENT IN ROMANZOF 110000 -250471 -172158 -78313 INVESTMENT IN YDFI 110000 -7906334 -7906334 -7819086 7079866 -7201258 -78313 14010738 178818 178818 537239 537239 1165272 58264 1107008 1667147 83357 1583790 10532 527 10005 765826 38291 727535 223594 223594 29680 29680 2136 2136 799533 799533 398021 19901 378120 74231 74231 702281 35114 667167 57921 57921 89643 4482 85161 1132677 56634 1076043 230923 11546 219377 7316 7316 207057 10353 196704 122874 122874 FISHERIES SUPPORT 676176 676176 ECONOMIC DEVELOPMENT EX 258570 12929 245641 CDQ AND IFQ FEES 158576 7929 150647 GROCERIES & MEALS 135420 6771 128649 210370 10518 199852 9841833 1748849 8092984 0 823059 955805 7135841 8346510 1192531 2085793 350000 107590 23110 25317 3854955 1395809 2632110 2459146 4371491 4770868 98468448 96368349 4489 153540 115001079 115272918 643921 539878 3330291 6379110 3974212 6918988 X 111026867 108353930 111026867 108353930 115001079 115272918 X -2761967 280278 -191248 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 769510 769510 2189810 990637 1199173 895635 405172 490463 2459146 INVESTMENT IN AFFILIATES 58964092 C IFQ PERMITS & FISHING RIGHTS 37404257 C 96368349 INTERCOMPANY PAYABLE 6379110 6379110 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, 2023 AND 2022, THE ASSOCIATION HAS NO RESERVE FOR UNCERTAIN TAX POSITIONS. 1 CITY OF ALAKANUK PO BOX 167 ALAKANUK AK 99554 CITY OF ALAKANUK 102360 0 2023 COMMUNITY GRANT PROGRAM - FOR ALAKANUK HEAVY EQUIPMENT NIPB INCORPORATED PO BOX 30 NUNAM IQUA AK 99666 CITY OF NUNAM IQUA 36458 0 2022-2023 COMMUNITY GRANT PROGRAM ALAKANUK SCHOOLS PO BOX 9 ALAKANUK AK 99554 ALAKANUK 10000 0 2021-2022 SCHOOL YEAR DONATION DAVID-LOUIS MEMORIAL SCHOOL PO BOX 90 GRAYLING AK 99590 GRAYLING 10000 0 2022-2023 SCHOOL YEAR DONATION MOUNTAIN VILLAGE SCHOOLS PO BOX 32105 MOUNTAIN VILLAGE AK 99632 MOUNTAIN VILLAGE 10000 0 2022-2023 SCHOOL YEAR DONATION CITY OF GRAYLING PO BOX 89 GRAYLING AK 99590 CITY OF GRAYLING 10000 0 2023 COMMUNITY GRANT PROGRAM - FOR GRAYLING 6 0 EDUCATIONAL SCHOLORSHIPS 60 537239 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 236466 0 14354 0 0 0 0 0 24177 0 274997 0 0 0 JOHN SHULTHEIS - OPS MANAGER - KWIKPAK FISHERIES (THRU 03/23) 0 24910 0 0 0 206700 0 0 0 11883 0 243493 0 0 GERALD DAVIS GENERAL COUNSEL 196948 0 12232 0 0 0 0 0 17759 0 226939 0 0 0 RYAN GILIAM FINANCE DIRECTOR 167719 0 10754 0 0 0 0 0 24194 0 202667 0 0 0 MARK PRICE QUOTA MANAGER 152762 0 10676 0 0 0 0 0 11460 0 174898 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 OFFICER 106700 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: CONTRIBUTION TO AKULURAK LLC -191,248. FORM 990, PART I, III, IV, VIII, IX, X, XI, XII, SCHEDULES D, I AND R: EXPLANATION OF AMENDED RETURN - THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENT AUDIT WAS DELAYED DURING THE PREPARATION OF THE ORIGINALLY FILED RETURN. THE CONSOLIDATED AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS IS COMPLETE. FORM 990 IS BEING AMENDED TO INCORPORATE THE AUDITED FINANCIAL STATEMENT FIGURES. FINANCIAL UPDATES ARE INCLUDED IN PARTS I, III, VIII, IX, X, XI, AND SCHEDULES D AND I. SCHEDULE R, PART IV, COLUMN (F) HAS BEEN UPDATED TO REFLECT RELATED TAXABLE CORPORATION'S SHARE OF INCOME. SCHEDULE R, PART V HAS BEEN UPDATED TO CHECK YES FOR BOXES 1B AND 1N. PARTS IV AND XII HAVE BEEN UPDATED TO REFLECT THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS. 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