Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $379,884

• 1f · All other contributions, gifts and grants

  $250,000

• 2a · Program service revenue: OTHER PROGRAM SERVICE REVENUE

  total $663,517 · related or exempt $663,517

• 3 · Investment income

  total $217,331 · excluded $217,331

• 5 · Royalties

  total $13,296,256 · excluded $13,296,256

• 7a · Gross sales of assets other than inventory

  securities $7,614,566

• 7b · Less cost or other basis and sales expenses

  securities $7,955,796

• 7c · Gain or loss

  securities -$341,230

• 7d · Net gain or loss

  total -$341,230 · excluded -$341,230

• 11a · Other revenue: INVESTMENT IN ROMANZOF

  total -$145,507 · unrelated business -$145,507

• 11e · Other revenue, total

  -$145,507

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $205,500 · program services $205,500

• 2 · Grants to domestic individuals

  total $517,165 · program services $517,165

• 5 · Compensation of officers, directors and key employees

  total $1,219,711 · program services $60,986 · management and general $1,158,725

• 7 · Other salaries and wages

  total $1,622,768 · program services $81,138 · management and general $1,541,630

• 8 · Pension plan contributions

  total $23,402 · program services $1,170 · management and general $22,232

• 9 · Other employee benefits

  total $69,918 · program services $3,496 · management and general $66,422

• 10 · Payroll taxes

  total $228,622 · management and general $228,622

• 11b · Fees: legal

  total $9,823 · management and general $9,823

• 11c · Fees: accounting

  total $465,883 · management and general $465,883

• 11g · Fees: other

  total $259,336 · program services $12,967 · management and general $246,369

• 12 · Advertising and promotion

  total $15,122 · management and general $15,122

• 13 · Office expenses

  total $717,763 · program services $35,888 · management and general $681,875

• 14 · Information technology

  total $237,399 · program services $11,870 · management and general $225,529

• 16 · Occupancy

  total $105,226 · program services $5,261 · management and general $99,965

• 17 · Travel

  total $1,220,231 · program services $61,012 · management and general $1,159,219

• 19 · Conferences, conventions and meetings

  total $81,017 · program services $4,051 · management and general $76,966

• 22 · Depreciation, depletion and amortization

  total $188,218 · program services $9,411 · management and general $178,807

• 23 · Insurance

  total $104,324 · management and general $104,324

• 24a · Other expenses: FISHERIES SUPPORT

  total $761,140 · program services $761,140

• 24b · Other expenses: GROCERIES & MEALS

  total $307,634 · program services $15,382 · management and general $292,252

• 24c · Other expenses: ECONOMIC DEVELOPMENT EX

  total $128,748 · program services $128,748

• 24d · Other expenses: CDQ AND IFQ FEES

  total $90,250 · management and general $90,250

• 24e · All other expenses

  total $77,010 · program services $3,850 · management and general $73,160

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,056,886 · end of year $738,211

• 2 · Savings and temporary cash investments

  beginning of year $17,967,531 · end of year $7,221,439

• 4 · Accounts receivable

  beginning of year $1,836,456 · end of year $1,011,275

• 7 · Other notes and loans receivable

  beginning of year $77,243 · end of year $351,502

• 9 · Prepaid expenses and deferred charges

  beginning of year $210,558 · end of year $14,320

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

  $3,783,316

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

  $1,193,144

• 10c · Land, buildings and equipment, net

  beginning of year $2,432,391 · end of year $2,590,172

• 11 · Investments: publicly traded securities

  beginning of year $11,359,963 · end of year $4,375,980

• 13 · Investments: program-related

  beginning of year $81,827,383 · end of year $104,106,866

• 15 · Other assets

  beginning of year $5,809,538 · end of year $6,445,015

• 17 · Accounts payable and accrued expenses

  beginning of year $765,287 · end of year $403,305

• 19 · Deferred revenue

  beginning of year $92,545 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $84,196 · end of year $0

• 25 · Other liabilities

  beginning of year $676,924 · end of year $2,619,951

• 27 · Net assets without donor restrictions

  beginning of year $121,845,997 · end of year $123,718,524

• 28 · Net assets with donor restrictions

  beginning of year $113,000 · end of year $113,000

The filer's explanations (Part III)

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.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• AKULURAK LLC

  RELATED · FISHING · WA · 85% owned · share of income $560,593 · share of assets $297,820

  Directly controlled by YDFDA

• EMMONAK LEADER LLC

  FISHING · AK

• ALAKANUK BEAUTY LLC

  FISHING · AK

• YUKON RIVER TOWING

  TOWING · AK

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• YUKON DELTA FISHERIES INC

  C · FISHING · AK · 100% owned · share of income -$10,026,948 · share of assets $31,080,334 · controlled entity

  Directly controlled by YDFDA