2026-08-03T14:31:39-07:00 2024-12-31 911321048 Moody Mickelsen Rowley & Adamson P S 7139 W Deschutes Ave Kennewick WA 99336 990 2024-01-01 200307562 YAKIMA COUNTY DEVELOPMENT ASSOCIATION dba NEW VISION FOUNDATION YAKI 5095751140 PO BOX 1387 YAKIMA WA 98907 JONATHAN SMITH Executive Dir. 2026-08-03 true true Derek Moody P01901369 5097350379 2024 2025-03-06 01:10:19Z X JONATHAN SMITH PO BOX 1387 YAKIMA WA 98907 1415742 false X www.ycda.com X 2003 WA ENHANCE THE INCOME, QUALITY OF LIFE AND EMPLOYMENT STABILITY OF YAKIMA COUNTY RESIDENTS BY RETAINING, EXPANDING, AND RECRUITING BUSINESS AND INDUSTRY. 29 29 0 0 876130 1403793 -12606 9981 116 1968 0 863640 1415742 0 0 658869 653811 0 151586 334722 368059 993591 1021870 -129951 393872 1601433 1971915 751386 914099 850047 1057816 ENHANCE THE INCOME, QUALITY OF LIFE AND EMPLOYMENT STABILITY OF YAKIMA COUNTY RESIDENTS BY RETAINING, EXPANDING, AND RECRUITING BUSINESS AND INDUSTRY. false false 612872 149210 755400 YAKIMA COUNTY DEVELOPMENT ASSOCIATION (YCDA) WORKS TO RECRUIT NEW BUSINESSES. OUR ASSOCIATION RESPONDED TO 45 REQUESTS FROM NEW BUSINESSES SEEKING INFORMATION ABOUT THE YAKIMA VALLEY AND ENGAGED 23 SITE SELECTORS WITH INFORMATION ABOUT SITES AND BUSINESSES IN THE COUNTY. 47294 181355 YCDA SUPPORTS BUILDING LOCAL BUSINESSES AND PROVIDES WORKFORCE AND COMMUNITY LEADERSHIP. IN 2024, YCDA PERFORMED 94 LOCAL COMPANY OUTREACH VISITS AND SUPPORTED 10 LOCAL BUSINESS RETENTION AND/OR EXPANSION PROJECTS. AS HOST TO THE LOCAL SMALL BUSINESS DEVELOPMENT CENTER ADVISOR, YCDA AND SBDC PROVIDED 55 PEOPLE WITH BUSINESS STARTUP ADVISING AND DELIVERED SMALL BUSINESS DEVELOPMENT TRAINING TO 242 PEOPLE, WITH THE SUPPORT OF 23 OTHER AGENCIES. IN ADDITION, 113 SMALL BUSINESS TRAINING SESSIONS COVERING DIGITAL LITERACY, FINANCIAL LITERACY AND MARKETING EDUCATION WERE HELD. THIS OUTREACH AND BUSINESS SUPPORT WERE AVAILABLE IN ENGLISH AND SPANISH. 21992 27738 YCDA HELPS THE YAKIMA VALLEY PREPARE FOR ECONOMIC OPPORTUNITIES BY ADVOCATING FOR AND DRIVING INVESTMENTS IN WORKFORCE DEVELOPMENT AND PUBLIC INFRASTRUCTURE. IN 2024, THE ASSOCIATION ADMINISTERED $2.9 MILLION IN SIED FUNDING AND HELPED 3 MUNICIPALITIES SECURE DOLLARS FOR PUBLIC WORK PROJECTS THAT LED TO NEW BUSINESS DEVELOPMENT. THESE PROJECTS COLLECTIVELY SUPPORT 99+ NEW JOBS. 682158 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 9 0 true 0 false false false false true true false false 0 false false false false false false false X 29 29 false false false false false false false true true false false true true true true true true true true false X JONATHAN SMITH 5095751140 PO BOX 1387 YAKIMA WA 98907 JONATHAN SMITH Executive Dir. 45.00 0.00 X 168477 0 15432 PETER MARINACE PAST PRESIDENT 0.50 0.00 X X 0 0 0 JON DEVANEY President 1.00 0.00 X X 0 0 0 MAX OWENS BOARD MEMBER 0.25 0.00 X 0 0 0 DAVID COBIA Treasurer 1.00 0.00 X X 0 0 0 MORIET MIKETA BOARD MEMBER 0.50 0.00 X 0 0 0 BEN ANNEN BOARD MEMBER 0.25 0.00 X 0 0 0 VICKI BAKER BOARD MEMBER 0.25 0.00 X 0 0 0 MIKE BATTLE BOARD MEMBER 0.25 0.00 X 0 0 0 AUSTIN BEEBE BOARD MEMBER 0.50 0.00 X 0 0 0 JESSICA CAMACHO BOARD MEMBER 0.25 0.00 X 0 0 0 JOHN HODKINSON BOARD MEMBER 0.25 0.00 X 0 0 0 ANNETTE KELLER BOARD MEMBER 0.25 0.00 X 0 0 0 JEFF CROMER BOARD MEMBER 0.25 0.00 X 0 0 0 SHANE FISHER BOARD MEMBER 0.25 0.00 X 0 0 0 LINDA DILEMBO Secretary 0.50 0.00 X X 0 0 0 RYAN HOPKINS BOARD MEMBER 0.25 0.00 X 0 0 0 BRAD HANSEN BOARD MEMBER 0.25 0.00 X 0 0 0 LAURA TERRAZAS BOARD MEMBER 0.25 0.00 X 0 0 0 JAY HESTER BOARD MEMBER 0.25 0.00 X 0 0 0 ANDY MARBLE BOARD MEMBER 0.25 0.00 X 0 0 0 AMANDA MCKINNEY BOARD MEMBER 0.50 0.00 X 0 0 0 JEFF PERRAULT BOARD MEMBER 0.25 0.00 X 0 0 0 TONI MCLAVEY INCOMING PRES 1.00 0.00 X X 0 0 0 AMY MARTINEZ BOARD MEMBER 0.25 0.00 X 0 0 0 CELINA SANCHEZ BOARD MEMBER 0.25 0.00 X 0 0 0 Lindsey Beddeson Board Member 0.25 0.00 X 0 0 0 RAUL LUNA BOARD MEMBER 0.25 0.00 X 0 0 0 NATASHA TRUDEAU Board Member 0.25 0.00 X 0 0 0 SCOTT CARMACK Board Member 0.25 0.00 X 0 0 0 168477 15432 1 false true false 0 358303 1045490 1403793 EVENT INCOME/EXPENSE 900099 9981 9981 9981 1968 1968 0 0 0 0 0 0 0 0 1415742 9981 1968 X 0 0 0 0 183909 128438 23752 31719 0 376833 264063 48527 64243 11120 7326 2162 1632 26195 17591 1617 6987 55754 37828 8431 9495 0 0 0 0 0 0 126827 64756 61734 337 18361 2884 679 14798 44746 41184 1527 2035 0 0 56308 39417 7258 9633 13359 11595 1509 255 0 16005 12999 3006 0 0 11335 7935 1461 1939 14188 9931 1829 2428 DUES & SUBSCRIPTIONS 33910 15843 16199 1868 EQUIP RENTAL & MAINTENANCE 24531 17873 2860 3798 MISCELLANEOUS 9253 9253 Printing and Publications 1813 1339 204 270 -2577 1156 -3882 149 1021870 682158 188126 151586 281776 415301 501968 697004 624690 198647 27780 0 0 0 0 12190 34419 112874 81367 42840 31507 0 0 0 0 368976 336250 1601433 1971915 71248 59812 189521 680138 664766 751386 914099 X 491891 725819 358156 331997 850047 1057816 1601433 1971915 393872 -186103 X X false true X true false X 8524 869713 290899 876130 1403793 3449059 0 0 8524 869713 290899 876130 1403793 3449059 0 3449059 115 238 116 1968 2437 0 0 3451496 20034 0.99930 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112874 81367 31507 31507 deposits 8000 ROU asset 328250 336250 CURRENT PORTION OF OPERATING LEASE 31048 FUNDS HELD FOR AIRPORT FUND 336516 LONG TERM OPERATING LEASE 297202 664766 X 1422669 6927 6927 1415742 1415742 1028797 6927 6927 1021870 1021870 Part X : FIN48 Footnote THE ASSOCIATON DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 EVENT EXPENSES $6927 Part XII, Line 2d: Other expenses and losses per audited F/S EVENT EXPENSES $6927 true X X X X false false false false false false false false false JONATHAN SMITH Executive Dir. 168477 15432 183909 Form 990, Part VI, Section B, Line 11b THE EXECUTIVE COMMITTEE WILL REVIEW AND DISCUSS THE FORM 990 BEFORE DISTRIBUTION TO THE ENTIRE BOARD OF DIRECTORS FOR FILING APPROVAL. Form 990, Part VI, Section B, Line 12c THE ASSOCIATION HAS ALL NEW BOARD MEMBERS SIGN A CONFLICT OF INTEREST AGREEMENT. AS AN ADDITIONAL STEP, THE ASSOCIATION ASKED BOARD MEMBERS TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST PRIOR TO TAKING ANY SIGNIFICANT ACTION DURING THE COURSE OF DOING BUSINESS. Form 990, Part VI, Section B, Line 15a THE BOARD USES A COMPENSATION COMMITTEE COMPRISED OF THE PAST PRESIDENT, CURRENT PRESIDENT AND VICE PRESIDENT OF THE ORGANIZATION. THIS COMMITTEE CONDUCTS A SALARY SURVEY OF SIMILAR ORGANIZATIONS TO DETERMINE APPROPRIATE COMPENSATION FOR ITS TOP EXECUTIVE. THIS SURVEY IS COMPLIMENTED BY A REVIEW OF THE EXECUTIVE'S PERFORMANCE AGAINST ANNUAL GOALS. THE COMPENSATION COMMITTEE'S RECOMMENDATIONS ARE APPROVED BY THE EXECUTIVE COMMITTEE AND INCORPORATED INTO THE ASSOCIATION'S ANNUAL BUDGET. THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION FOR OTHER EMPLOYEES BY CONDUCTING PERIODIC SALARY SURVEYS OF SIMILAR ORGANIZATIONS. THE EXECUTIVE COMMITTEE REVIEWS AND ESTABLISHES COMPENSATION FOR OTHER EMPLOYEES AFTER REVIEWING THE EXECUTIVE DIRECTOR'S FINDINGS AND RECOMMENDATIONS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND IRS FORM 990 AVAILABLE TO THE PUBLIC BY REQUEST. Form 990, Part XII, Line 2c THE ORGANIZATION IS CURRENTLY UNDERGOING AN AUDIT, BUT THE TAX RETURN IS BEING FILED PRIOR TO THE AUDIT BEING COMPLETED DUE TO THE DEADLINE FOR THE TAX RETURN.UPDATE FOR AMENDED RETURN - THE AUDIT IS NOW COMPLETED. A FEW ADJUSTMENTS WERE MADE DURING THE AUDIT, INCLUDING A LARGE REDUCTION IN REVENUE AND RESTATEMENT OF 2023 NUMBERS FROM CERTAIN CONTRIBUTIONS BEING CONSIDERED CONDITIONAL. THERE WAS ALSO REMAPPING OF CERTAIN ITEMS, AND OTHER MORE MINOR CORRECTIONS TO THE AMENDED 990 AS A RESULT. 2023 BALANCE SHEET NUMBERS IN THE 990 WERE NOT UPDATED, ONLY THE PRIOR YEAR ADJUSTMENT WAS INCLUDED IN PART XII. AMENDED 990 THE ORIGINALLY FILED 990 WAS FILED BY THE EXTENDED DEADLINE WHILE THE AUDIT WAS STILL ONGOING. THE AUDIT FOR 2024 HAS NOW BEEN COMPLETED WITH A FEW ADJUSTMENTS BEING MADE TO THE 2024 FIGURES FOLLOWING THE FILING OF THE 990. ADDITIONALLY, ADJUSTMENTS WERE NOTED FOR 2023 THAT ARE INCLUDED IN PART XII AS PRIOR PERIOD ADJUSTMENTS.AUDIT ADJUSTMENTS INCLUDE THE FOLLOWING:1. ACCRUAL OF AN ADDITIONAL $10,725 OF OTHER FEES FOR SERVICES2. $7,500 ADDITIONAL CONTRIBUTIONS WERE ACCRUED FOR.3. $1,306,000 OF PLEDGE RECIEVABLES, NET, WERE CONSIDERED TO BE CONDITIONAL AND REMOVED. THIS INCLUDED $320,000 THAT HAD ORIGINALLY BEEN RECORDED IN 2023.4. RELATED TO ADJUSTMENT 3, DISCOUNTS ON THESE LONG-TERM RECEIVABLES WERE UPDATED, REDUCING THE 2023 IMPACT BY $171,719 AND INCREASING THE RECEIVABLES.5. UPDATING THE DISCOUNTED PLEDGE RECEIVABLES TO MATCH FINAL AUDITED FIGURES, WITH $37,822 BEING A 2023 PRIOR PERIOD ADJUSTMENT.IN ADDITION TO THESE ADJUSTMENTS, GRANT EXPENSES OF APPROXIMATLY $81,000 WERE INCLUDED AS FUNCTIONAL EXPENSES RATHER THAN NETTING DOWN GRANT REVENUE. THE FUNCTIONAL EXPENSE ALLOCATIONS WERE ALSO UPDATED TO MATCH THE AUDITED FIGURES. MINOR ROUNDING AND UPDATES WERE MADE IN PREPARING THE AMENDED RETURN TO MATCH TO AUDITED FIGURES.PART I - SUMMARY FIGURES UPDATED FOR CHANGES ABOVEPART III - PROGRAM SERVICES EXPENSES, GRANTS, AND REVENUES, FOR PROGRAM SERVICES WERE UPDATED FOR THE ADJUSTMENTS NOTED ABOVEPART IV - BOX 12A CHECKED AS THE AUDIT IS NOW COMPLETEDPART VIII - LINES 1E AND 1F UPDATED FOR THE GRANT EXPENSES AND AUDIT ADJUSTMENTSPART IX - FUNCTIONAL EXPENSES INCREASED OVERALL FOR ADDITIONAL ACCRUED EXPENSES AND GRANT EXPENSES PREVIOUSLY RECORDED IN PART VIII LINE 1E. ALLOCATION OF EXPENSES UPDATED TO MATCH AUDITED FIGURES.PART X - LINE 3 PLEDGES AND GRANTS RECEIVABLE REDUCED DUE TO AUDIT ADJUSTMENTS.PART X - LINE 17 ACCRUED EXPENSES UPDATED FOR AN AUDIT ADJUSTMENTPART X - LINES 27-28 - UPDATED FOR AUDIT ADJUSTMENTS AND MATCH AUDITED BALANCE SHEETPART XI - LINES 1-3 UPDATED FOR ITEMS ABOVE. LINE 8 UPDATED TO REFLECT AUDIT ADJUSTMENTS RELATED TO 2023PART XII - BOXES 2B AND 2C CHECKED AS THE AUDIT IS COMPLETEDSCHEDULE A PART II LINE 1 UPDATED FOR ADJUSTMENTS NOTED ABOVESCHEDULE D PARTS XI, XII, AND XIII UPDATED AS AUDIT IS COMPLETED AND BOX 12A OF PART IV CHECKED.