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← YAKIMA COUNTY DEVELOPMENT ASSOCIATION

Form 990 for tax year 2024

Filed by YAKIMA COUNTY DEVELOPMENT ASSOCIATION.

What the amendment changed

Compared with the return it replaced , filed 17 November 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$2,294,885 changed to $1,415,742
Total expenses
$923,024 changed to $1,021,870
Contributions and grants received
$2,282,936 changed to $1,403,793
Total assets, end of year
$3,125,282 changed to $1,971,915
Total liabilities, end of year
$903,374 changed to $914,099
Net assets or fund balances, end of year
$2,221,908 changed to $1,057,816
Program services expenses
$508,902 changed to $682,158
Management and general expenses
$293,818 changed to $188,126
Fundraising expenses
$120,304 changed to $151,586
Program service expenses (Part III)
$508,902 changed to $682,158

Totals

Total revenue
$1,415,742
Total expenses
$1,021,870
Contributions and grants received
$1,403,793
Grants paid
$0
Program service revenue
$9,981
Investment income
$1,968
Other revenue
$0
Total assets, end of year
$1,971,915
Total liabilities, end of year
$914,099
Net assets or fund balances, end of year
$1,057,816
Program services expenses (Part IX)
$682,158
Management and general expenses
$188,126
Fundraising expenses
$151,586
Program service expenses (Part III)
$682,158

Program services were 66.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $358,303

  • 1f · All other contributions, gifts and grants

    $1,045,490

  • 2a · Program service revenue: EVENT INCOME/EXPENSE

    total $9,981 · related or exempt $9,981

  • 3 · Investment income

    total $1,968 · excluded $1,968

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $183,909 · program services $128,438 · management and general $23,752 · fundraising $31,719

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $376,833 · program services $264,063 · management and general $48,527 · fundraising $64,243

  • 8 · Pension plan contributions

    total $11,120 · program services $7,326 · management and general $2,162 · fundraising $1,632

  • 9 · Other employee benefits

    total $26,195 · program services $17,591 · management and general $1,617 · fundraising $6,987

  • 10 · Payroll taxes

    total $55,754 · program services $37,828 · management and general $8,431 · fundraising $9,495

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $126,827 · program services $64,756 · management and general $61,734 · fundraising $337

  • 12 · Advertising and promotion

    total $18,361 · program services $2,884 · management and general $679 · fundraising $14,798

  • 13 · Office expenses

    total $44,746 · program services $41,184 · management and general $1,527 · fundraising $2,035

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $56,308 · program services $39,417 · management and general $7,258 · fundraising $9,633

  • 17 · Travel

    total $13,359 · program services $11,595 · management and general $1,509 · fundraising $255

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $16,005 · program services $12,999 · management and general $3,006

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $11,335 · program services $7,935 · management and general $1,461 · fundraising $1,939

  • 23 · Insurance

    total $14,188 · program services $9,931 · management and general $1,829 · fundraising $2,428

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $33,910 · program services $15,843 · management and general $16,199 · fundraising $1,868

  • 24b · Other expenses: EQUIP RENTAL & MAINTENANCE

    total $24,531 · program services $17,873 · management and general $2,860 · fundraising $3,798

  • 24c · Other expenses: MISCELLANEOUS

    total $9,253 · management and general $9,253

  • 24d · Other expenses: Printing and Publications

    total $1,813 · program services $1,339 · management and general $204 · fundraising $270

  • 24e · All other expenses

    total -$2,577 · program services $1,156 · management and general -$3,882 · fundraising $149

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $281,776 · end of year $415,301

  • 2 · Savings and temporary cash investments

    end of year $501,968

  • 3 · Pledges and grants receivable

    beginning of year $697,004 · end of year $624,690

  • 4 · Accounts receivable

    beginning of year $198,647 · end of year $27,780

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $12,190 · end of year $34,419

  • 10a · Land, buildings and equipment: cost or other basis

    $112,874

  • 10b · Land, buildings and equipment: accumulated depreciation

    $81,367

  • 10c · Land, buildings and equipment, net

    beginning of year $42,840 · end of year $31,507

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $368,976 · end of year $336,250

  • 17 · Accounts payable and accrued expenses

    beginning of year $71,248 · end of year $59,812

  • 19 · Deferred revenue

    end of year $189,521

  • 25 · Other liabilities

    beginning of year $680,138 · end of year $664,766

  • 27 · Net assets without donor restrictions

    beginning of year $491,891 · end of year $725,819

  • 28 · Net assets with donor restrictions

    beginning of year $358,156 · end of year $331,997

Mission and programs · 2024

Mission

ENHANCE THE INCOME, QUALITY OF LIFE AND EMPLOYMENT STABILITY OF YAKIMA COUNTY RESIDENTS BY RETAINING, EXPANDING, AND RECRUITING BUSINESS AND INDUSTRY.

  • 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.

    Expenses $612,872 · Grants $149,210 · Revenue $755,400

  • 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.

    Expenses $47,294 · Grants $181,355

  • 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.

    Expenses $21,992 · Grants $27,738

As filed on the 2024 return.

Listed in Part VII

  • Jonathan Smith

    Executive Dir.

    Total calculated
    $183,909
    From this org
    $168,477
    From related orgs
    $0
    Other
    $15,432
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $168,477
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $15,432
    Filer's total
    $183,909

  • Peter Marinace

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5

  • Jon Devaney

    President

    Total calculated
    $0
    Hours/week
    1

  • Max Owens

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • David Cobia

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Moriet Miketa

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Ben Annen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Vicki Baker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Mike Battle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Austin Beebe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Jessica Camacho

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • John Hodkinson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Annette Keller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Jeff Cromer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Shane Fisher

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Linda Dilembo

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Ryan Hopkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Brad Hansen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Laura Terrazas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Jay Hester

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Andy Marble

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Amanda McKinney

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Jeff Perrault

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Toni McLavey

    INCOMING PRES

    Total calculated
    $0
    Hours/week
    1

  • Amy Martinez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Celina Sanchez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Lindsey Beddeson

    Board Member

    Total calculated
    $0
    Hours/week
    0.25

  • Raul Luna

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Natasha Trudeau

    Board Member

    Total calculated
    $0
    Hours/week
    0.25

  • Scott Carmack

    Board Member

    Total calculated
    $0
    Hours/week
    0.25

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
3 August 2026
IRS schema version
2024v5.2
Source object
202612159349301121

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