2025-11-12T14:07:55-06:00 2022-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2022-01-01 920143180 YUKON DELTA FISHERIES DEVELOPMENT ASSOCIATION YUKO 9076440326 2909 ARCTIC BLVD ANCHORAGE AK 99503 RYAN GILIAM FINANCE DIRECTOR 9076440326 2025-11-11 1 1 EMINA O CRESSWELL P01217304 2063026500 2025-11-11 2022 2025-03-06 01:10:19Z X RAGNAR ALSTROM 2909 ARCTIC BLVD ANCHORAGE AK 99503 21587443 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 13 248 0 -145507 0 1104325 1075956 161273 4271901 230136 -110579 19243509 8394262 20739243 13631540 290581 722665 0 0 2325480 3798393 0 0 0 5267148 10645660 7883209 15166718 12856034 -1535178 114492768 115001079 1578609 3974212 112914159 111026867 TO CREATE A SELF-SUSTAINING, INDEPENDENT FISHING COMPANY WHICH WILL CREATE INCOME AND EMPLOYMENT OPPORTUNITIES FOR YUKON DELTA RESIDENTS. 0 0 1232963 205500 4271901 YDFDA PROMOTES THE ECONOMIC DEVELOPMENT OF ITS MEMBER COMMUNITIES BY PROMOTING PARTICIPATION IN THE FISHING INDUSTRY, COMMUNITY DEVELOPMENT, TRAINING, AND OTHER RELATED ACTIVITIES. 517165 517165 TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO RESIDENTS OF MEMBER COMMUNITIES WHO MEET CERTAIN CRITERIA. 1750128 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 0 0 0 0 0 0 0 1 1 1 0 1 61 0 1 248 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 REYNOLD OKITKUN TREASURER 4.00 1.00 X X 13800 0 0 DIANE AGAYAR SECRETARY 4.00 1.00 X X 21460 7470 0 SOLOMAN AFCAN DIRECTOR (UNTIL 12/22) 4.00 X 16700 0 0 RICH A FREIREICH DIRECTOR (UNTIL 12/22) 4.00 1.00 X 14160 0 0 IVAN DEMIENTIEFF VICE CHAIRMAN (UNTIL 01/22) 4.00 49.00 X X 7860 129783 8847 STANLEY PETE CHAIRMAN 16.00 1.00 X X 45650 0 0 BILLY WESTLOCK DIRECTOR 4.00 1.00 X 14160 0 0 CYRIL OKITKUN DIRECTOR 4.00 1.00 X 14160 0 0 DARLENE PETE DIRECTOR 4.00 1.00 X 14160 0 0 ANTONIA KAMEROFF DIRECTOR 4.00 1.00 X 14037 0 0 ELMER BEANS DIRECTOR 4.00 1.00 X 13800 0 0 ERIC WALTERS SR DIRECTOR 4.00 1.00 X 13800 0 0 SHELBY EDMUND DIRECTOR 4.00 1.00 X 40381 0 0 GERALD DAVIS GENERAL COUNSEL 40.00 X 342463 0 34211 RYAN GILIAM FINANCE DIRECTOR 40.00 X 308275 0 24101 RAGNAR ALSTROM EXECUTIVE DIRECTOR 40.00 X 250064 0 30502 MARK PRICE QUOTA MANAGER 40.00 X 162450 0 13107 JOHN SHULTHEIS OPS MANAGER - KWIKPAK FISHERIES 40.00 X 0 146041 20991 1307380 283294 131759 4 0 1 0 PETER STIZEL CONSULTING LLC 844 FAIRMOUNT AVE SAINT PAUL MN 55105 CONSULTANT 144973 LORRAINE MURPHY PO BOX 56 ALAKANUK AK 99554 TEST FISHING 101600 2 698280 377676 1075956 OTHER PROGRAM SERVICE REVENUE 900099 4271901 4271901 4271901 230758 230758 13296256 13296256 7614566 7955903 -341337 -341337 -341337 INVESTMENT IN AKULURAK LLC 110000 564499 564499 INVESTMENT IN ROMANZOF 110000 -714643 -569136 -145507 INVESTMENT IN YDFI 110000 -4761105 -4761105 9255 9255 -4901994 13631540 -484586 -145507 13185677 205500 205500 517165 517165 1219711 60986 1158725 1773455 88673 1684782 7551 378 7173 565579 28279 537300 232097 232097 8335 8335 466541 466541 400901 20045 380856 7957 7957 715173 35759 679414 100040 100040 104523 5226 99297 1199689 59984 1139705 236602 11830 224772 195973 9799 186174 104324 104324 IFQ IMPAIRMENT 6000000 0 6000000 FISHERIES SUPPORT 685498 685498 ECONOMIC DEVELOPMENT EX 301031 15052 285979 GROCERIES & MEALS 69713 3486 66227 49360 2468 46892 15166718 1750128 13416590 0 2264697 823059 17579037 7135841 1827406 1192531 795668 350000 18581 23110 3820862 1188752 2588727 2632110 11491013 4371491 76182632 98468448 1745007 4489 114492768 115001079 1203749 643921 0 0 0 0 374860 0 0 3330291 1578609 3974212 X 112914159 111026867 0 0 112914159 111026867 114492768 115001079 -1535178 -352114 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 769510 769510 2189810 1188752 1001058 861542 861542 2632110 INVESTMENT IN AFFILIATES 61064191 C IFQ PERMITS & FISHING RIGHTS 37404257 C 98468448 INTERCOMPANY PAYABLE 3330291 3330291 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, 2022 AND 2021, THE ASSOCIATION HAS NO RESERVE FOR UNCERTAIN TAX POSITIONS. 1 GRAYLING IRA TRIBAL COUNCIL PO BOX 90 GRAYLING AK 99590 916343027 GRAYLING IRA TRIBAL 20000 0 2021-2022 SCHOOL YEAR DONATION ALAKANUK SCHOOLS PO BOX 9 ALAKANUK AK 99554 ALAKANUK 10000 0 2021-2022 SCHOOL YEAR DONATION MOUNTAIN VILLAGE SCHOOLS PO BOX 32105 MOUNTAIN VILLAGE AK 99632 MOUNTAIN VILLAGE 10000 0 2021-2022 SCHOOL YEAR DONATION EMMONAK SCHOOL 100 SCHOOL ROAD EMMONAK AK 99581 EMMONAK 10000 0 2021-2022 SCHOOL YEAR DONATION CITY OF KOTLIK PO BOX 20268 KOTLIK AK 99620 CITY OF KOTLIK 25500 0 2022 COMMUNITY GRANT PROGRAM - FOR KOTLIK RESIDENTIAL LAND DEVELOPMENT PROJECT YUKON RIVER TOWING 2909 ARCTIC BLVD ANCHORAGE AK 99503 125000 0 GRAYLING IRA CONTRIBUTION FOR SMALL HOMES 5 1 EDUCATIONAL SCHOLORSHIPS 69 517165 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 GERALD DAVIS GENERAL COUNSEL 196948 0 135101 0 10414 0 13000 0 21211 0 376674 0 0 0 RYAN GILIAM FINANCE DIRECTOR 163240 0 134818 0 10217 0 0 0 24101 0 332376 0 0 0 RAGNAR ALSTROM EXECUTIVE DIRECTOR 250064 0 0 0 0 0 1033 0 29469 0 280566 0 0 0 MARK PRICE QUOTA MANAGER 162450 0 0 0 0 0 0 0 13107 0 175557 0 0 0 JOHN SHULTHEIS OPS MANAGER - KWIKPAK FISHERIES 0 146041 0 0 0 0 0 100 0 20891 0 167032 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. 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 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 I, III, IV, VIII, IX, X, XI, XII, AND SCHEDULES D & 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 SCHEDULE D. 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. AKULURAK LLC 4502 14TH AVE NW SEATTLE WA 98107 201126384 FISHING WA YDFDA RELATED 560593 297820 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 RIVER TOWING 2909 ARCTIC BLVD ANCHORAGE AK 99503 272023845 TOWING AK N/A 0 0 YUKON DELTA FISHERIES INC 2909 ARCTIC BLVD ANCHORAGE AK 99503 911591218 FISHING AK YDFDA C 4822881 31080334 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 AKULURAK LLC S 413395 FMV