2023-11-13T18:14:22-06:00 2022-12-31 920043874 THOMAS HEAD & GREISEN PC 1400 WEST BENSON BLVD 400 ANCHORAGE AK 995033683 990 2022-01-01 202660011 BRISTOL BAY REGIONAL SEAFOOD DEVELOPMENT ASSOCIATION INC BRIS 9076772371 3705 ARCTIC BLVD 1188 ANCHORAGE AK 99503 ANDY WINK EXECUTIVE DIRECTOR 9076772371 2023-11-08 1 ANDY WINK 999009999 0 AUDREY M LANCE CPA P01381407 9072721571 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDY WINK 3705 ARCTIC BLVD 1188 ANCHORAGE AK 99503 3044231 0 X WWW.BBRSDA.COM X 2005 AK TO MAXIMIZE THE VALUE OF THE BRISTOL BAY FISHERY FOR THE BENEFIT OF ITS MEMBERS BY FOCUSING ON THE ECONOMIC WELLBEING OF BBRSDA MEMBERS, SUPPORTING A SUSTAINABLE BRISTOL BAY COMMERCIAL FISHERY, AND PROVIDING THE HIGHEST QUALITY WILD SALMON PRODUCTS. 7 7 4 10 0 0 1799045 2972757 0 0 519 71474 0 0 1799564 3044231 1490901 2205081 0 0 445503 474958 0 0 0 354181 792985 2290585 3473024 -491021 -428793 4997281 4589183 333178 353873 4664103 4235310 X TO MAXIMIZE THE VALUE OF THE BRISTOL BAY FISHERY FOR THE BENEFIT OF ITS MEMBERS BY FOCUSING ON THE ECONOMIC WELLBEING OF BBRSDA MEMBERS, SUPPORTING A SUSTAINABLE BRISTOL BAY COMMERCIAL FISHERY, AND PROVIDING THE HIGHEST QUALITY WILD SALMON PRODUCTS. 0 0 1384579 823758 MARKETING: TO CONDUCT MARKETING AND PROMOTION. FROM 1/1/22 TO 1/31/22, BBRSDA SUPPORTED PROJECTS THAT PROMOTED CONSUMER AWARENESS OF BRISTOL BAY SOCKEYE SALMON IN THE MARKETPLACE AND SUPPORTED BRANDED MARKETING EFFORTS. DATA DEMONSTRATING THESE EFFORTS ARE:-BOARD FUNDED 8 MARKETING PROJECTS IN 2022 TOTALING $1,058,860 (INCLUDING PROGRAM SUPPORT EXPENSES). THESE PROJECTS FUNDED EFFORTS TO EXPAND BBSS BRAND REACH, PROMOTE BBSS IN THE DOMESTIC RETAIL & FOODSERVICE MARKETS AND STRATEGIZING EXPANDING OUR GLOBAL PRESENCE.-EXECUTED MARKETING PARTNERSHIPS WITH 22 RETAILERS.-ORGANIZED AND FACILITATED IN-STORE BBSS PROMOTIONS AT +5,000 RETAIL LOCATIONS THROUGH: FUNDING OF ADS AND SALES CONTEST, DISTRIBUTION OF BBSS BRANDED ASSETS INCLUDING: RECIPE CARDS, POSTERS, APRONS, CASE CLINGS, ICE SPEARS, INFORMATIONAL CARDS, AND BRANDED APRONS; DEVELOPMENT OF CO-BRANDED PR ASSETS; AND SOCIAL MEDIA SUPPORT.-ATTENDED 4 TRADE SHOWS: SENA (SEAFOOD EXPO NORTH AMERICA), PACIFIC MARINE EXPO (PME), LOCAL CATCH NETWORK SUMMIT, GSE (GLOBAL SEAFOOD EXPO)-ATTENDED 2 INDUSTRY CONFERENCES: ASMI'S ANNUAL ALL-HANDS & NFI'S GLOBAL SEAFOOD MARKET CONFERENCE-SPONSORED/PARTICIPATED IN 3 MARKETING EVENTS: ALASKA SYMPHONY OF SEAFOODS, SEAFOOD 101, LOCAL CATCH NETWORK-ADDED DIGITAL ASSETS TO ONLINE MEDIA LIBRARY.-SUPPORTED A CONSUMER FACING WEBSITE, AS WELL AS A BBSS FACEBOOK,INSTAGRAM, TIKTOK, AND YOUTUBE PAGES.-COMMISSIONED SOCKEYE MARKET AND CONSUMER REPORTS AND PRESENTATIONS AT MEMBER MEETINGS-CREATION OF NEW VIDEO AND PHOTOGRAPHY ASSETS HIGHLIGHTING THE FISHERY AND PRODUCT ATTRIBUTES OF BRISTOL BAY SOCKEYE SALMON. -THE MARKETING COMMITTEE MET 10 TIMES IN SUPPORT OF THE MARKETING PROGRAM.-OVER 300 CONTACTS ARE SUBSCRIBED TO OUR QUARTERLY NEWSLETTERS.-5 PRESS RELEASES HIT THE WIRE: RECORD-BREAKING HARVEST, FRESH BRISTOL BAY SOCKEYE PROMOTIONS, BRISTOL BAY SOCKEYE SALMON WEEK IN DC, BRISTOL BAY SOCKEYE SALMON WEEK IN SEATTLE, AND BRISTOL BAY CHOICE AT SYMPHONY OF SEAFOOD 1342153 1171279 SUSTAINABILITY: TO HELP ENSURE THE BIOLOGICAL SUSTAINABILITY OF THE BRISTOL BAY SALMON FISHERY, BBRSDA UNDERTOOK THE FOLLOWING SUSTAINABILITY EFFORTS FROM 1/1/22 TO 12/31/22:-BBRSDA MEMBERS AND ITS BOARD CONSIDER THE PROPOSED PEBBLE MINE AN EXISTENTIAL THREAT TO THE BRISTOL BAY SALMON FISHERY. THE ORGANIZATION FUNDED SEVERAL EFFORTS PERTAINING TO THE PEBBLE MINE FOCUSED ON EXPANDING INFORMATION ABOUT POTENTIAL PROJECT IMPACTS AND SEEKING MAXIMUM ENVIRONMENTAL PROTECTIONS FOR SALMON HABITAT IN BRISTOL BAY, INCLUDING A DONATION OF $1 MILLION, ON BEHALF OF THE BRISTOL BAY DRIFTNET FLEET, TO PRESERVE CRITICAL SALMON SPAWNING HABITAT AND INVEST IN THE FLEET'S FUTURE. THE DONATION WAS MADE TO THE PEDRO BAY RIVERS PROJECT TO FINALIZE A CONSERVATION EASEMENT ON 44,170 ACRES OF LAND OWNED BY THE PEDRO BAY NATIVE CORPORATION. THIS CONSERVATION EASEMENT WILL PREVENT INDUSTRIAL DEVELOPMENTS, SUCH AS TRANSPORTATION CORRIDORS FOR LARGE-SCALE MINING OPERATIONS, BUT ALLOW THE LAND TO STILL BE USED FOR RECREATION, CULTURAL, AND SUBSISTENCE ACTIVITIES. -THE BOARD SUPPORTED CFBB IN DOING STAKEHOLDER OUTREACH AND COMMUNICATION SUPPORT FOR THE PEBBLE MINE EFFORTS.-THE BOARD COMMITTED $40,983 TO THE BRISTOL BAY FISHING COLLABORATIVE, A GROUP THAT ASSISTS THE ALASKA DEPT OF FISH & GAME TO CONDUCT SALMON ASSESSMENT PROJECTS AND OTHER SCIENTIFIC RESEARCH IN BRISTOL BAY, INCLUDING THE FIRST YEAR OF ON-BOARD GENETICS ANALYSIS. FISHERY MANAGEMENT WAS ALSO SUPPORTED BY PROVIDING $56,442 FOR EXPANDED OPERATIONS IN THE PORT MOLLER TEST FISHERY. THESE PROJECTS RESULTED IN BETTER INFORMATION ABOUT THE SALMON RUN TIMING AND DESTINATION, AS WELL AS PROVIDING SUPPORT FOR FISHERY MANAGEMENT AND RESOURCE SUSTAINABILITY. -BOARD APPROVED FUNDING IN THE AMOUNT OF $1,342,153 FOR THE SUSTAINABILITY PROGRAM IN 2022. -THE SUSTAINABILITY COMMITTEE MET 6 TIMES IN SUPPORT OF THE SUSTAINABILITY PROGRAM. 436843 84745 OUTREACH & ORGANIZATION: TO FOSTER INVOLVEMENT WITH OUR MEMBERS, MAINTAIN ORGANIZATIONAL STRUCTURE, IMPROVE FISHERY SAFETY, AND SUPPORT OTHER PROGRAMS; THE BBRSDA UNDERTOOK THE FOLLOWING EFFORTS FROM 1/1/22 TO 12/31/22:-EXECUTED AN ELECTION FOR TWO OPEN BOARD SEATS. -SPONSORED THE "BRISTOL BAY FISHERIES REPORT" ON THE LOCAL RADIO STATION IN DILLINGHAM (KDLG).-HELD A PHOTO CONTEST FOR BRISTOL BAY FISHERMEN TO SUPPORT MARKETING EFFORTS AND GATHER MARKETING CONTENT. -OFFERED CREW MEMBER TRAINING BEFORE THE 2022 FISHING SEASON.-PROMOTED FISHERMEN'S SAFETY TRAININGS BEFORE THE 2022 FISHING SEASON.-PUBLISHED MARKET INFORMATION TO THE BBRSDA WEBSITE FOR MEMBERS. -PUBLISHED 10 ELECTRONIC NEWSLETTERS AND DISTRIBUTED TO MEMBERS. -SURVEYED MEMBERSHIP ABOUT WHAT WERE THE BIGGEST PRIORITIES FOR THE FLEET. -THE OUTREACH COMMITTEE MET 4 TIMES IN SUPPORT OF THE OUTREACH PROGRAM. -HOSTED TWO MEMBER MEETINGS, ONE IN DILLINGHAM, AK IN THE SPRING AND ONE IN SEATTLE, WA IN THE FALL. -CONDUCTED OUTREACH TO THE SETNET FISHING FLEET REGARDING JOINING THE ORGANIZATION.-HOSTED A PRESENTATION BY FISHING BUSINESS TAX PROFESSIONALS FOR MEMBERS. -PROVIDED INFORMATION FOR MEMBERS TO ACCESS INFORMATION ABOUT APPLYING FOR VARIOUS COVID AID OPPORTUNITIES AND PROGRAMS. ADVOCATED FOR MEMBERS' ELIGIBILITY IN THESE PROGRAMS.-BOARD APPROVED $148,165 IN FUNDING FOR ORGANIZATION AND OUTREACH PROJECTS IN 2022 AND $97,444 WAS ACTUALLY EXPENDED. 171899 125299 QUALITY: TO IMPROVE FISH QUALITY BY: BUILDING THE CAPACITY AND DESIRE IN THE FLEET TO CHILL FISH AT THE POINT OF HARVEST, SUPPORTING MAINTENANCE OF THE MACHINERY THAT ALLOWS THE FLEET TO DO SO, AND INVESTING IN TECHNOLOGY THAT CAN ACCURATELY MEASURE FISH QUALITY SO FISHERMEN ARE PAID FOR THEIR EFFORTS, THE BBRSDA UNDERTOOK THE FOLLOWING EFFORTS FROM 1/1/22 TO 12/31/22:-THE BOARD REVIEWED AND APPROVED FUNDING FOR 7 QUALITY PROJECTS AND RELATED EXPENSES IN 2022 TOTALING $130,999, INCLUDING PROJECTS TO FURTHER ICE PRODUCTION AND IMPROVE REFRIGERATED SEAWATER (RSW) SYSTEM SERVICE AND INCREASE AWARENESS OF BEST HANDLING PRACTICES SUCH AS:--ADDITIONAL ICE PRODUCTION ON ICE BARGES IN TWO FISHING DISTRICTS,--FISH QUALITY BEST PRACTICES INFORMATION SHARED WITH THE FLEET,--FUNDING FOR ON-THE-JOB TRAINING OF RSW APPRENTICES IN BRISTOL BAY, --FUNDING FOR RSW TRAINING FOR MEMBERS,--FISH QUALITY MONITORING AT THE POINT OF DELIVERY AND IN THE FISH PROCESSING PLANT USING A NEW TECHNOLOGY.-THE ACTUAL TOTAL PAYMENTS MADE FOR THE 7 QUALITY PROJECTS WAS $130,999. -THE QUALITY COMMITTEE MET 4 TIMES IN SUPPORT OF THE QUALITY PROGRAM. 171899 125299 3335474 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 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 0 1 26 0 1 4 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X THE FORAKER GROUP 9077431200 161 KLEVIN STREET SUITE 101 ANCHORAGE AK 99508 ANDREW WINK EXECUTIVE DIRECTOR 45.00 X 172550 0 8500 LILANI DUNN MARKETING DIRECTOR 40.00 X 108160 0 3483 MICHAEL JACKSON PRESIDENT 2.00 X X 15600 0 0 ERICK SABO VICE PRESIDENT 2.00 X X 4700 0 0 DOUG MORGAN SECRETARY / TREASURER 2.00 X X 4800 0 0 FRITZ JOHNSON DIRECTOR 2.00 X 7600 0 0 MARK NIVER DIRECTOR 2.00 X 6300 0 0 FRANZ SCHONBERG DIRECTOR 2.00 X 4300 0 0 PETER ANDREW DIRECTOR 2.00 X 2700 0 0 REBA TEMPLE DIRECTOR, RESIGNED APRIL 2.00 X 1300 0 0 NELS URE DIRECTOR, RESIGNED APRIL 2.00 X 1400 0 0 PATRICK O'NEILL DIRECTOR, RESIGNED APRIL 2.00 X 1400 0 0 GEORGE WILSON DIRECTOR, RESIGNED SEPTEMBER 2.00 X 4500 0 0 335310 0 11983 2 0 1 0 0 2972757 2972757 71474 71474 3044231 0 0 71474 2168318 2168318 36763 36763 172550 156821 15729 245739 232094 13645 19040 15715 3325 37629 32525 5104 157317 120978 36339 39768 39768 20409 17124 3285 39731 39731 30867 25818 5049 2527 2527 6477 100 6377 42138 42138 142821 142737 84 4424 4424 POINT OF SALE / RETAIL 289755 289755 PRINTING AND NEWSLETTER 16751 14857 1894 3473024 3335474 137550 0 932208 523131 4064893 4061367 180 4685 4997281 4589183 90248 104428 242930 249445 333178 353873 X 4664103 4235310 4664103 4235310 4997281 4589183 -428793 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 SCHEDULE C, PART III-A, LINE AS DISCLOSED ON SCHEDULE B PART I BBRSDA RECEIVED FUNDS FROM THE STATE OF ALASKA. PURSUANT TO REV. PROC. 98-19, FOR THE PURPOSE OF MEETING THE REQUIREMENTS OF IRC SECTION 6033(E)(3) THE AMOUNTS REPORTED ON SCHEDULE B PART 1, LINES 1 AND 2 ARE CONSIDERED (SIMILAR AMOUNTS) AS A RESULT OF MEETING THE 90% TEST SET FORTH IN SECTION 4.03 OF THE REVENUE PROCEDURE. BBRSDA CONSIDERS THE FUNDS RECEIVED FROM THE STATE OF ALASKA AS AUTHORIZED, BUT NOT MANDATED BY ALASKA STATUTE 43.76.380(D) AND REPORTED ON SCHEDULE B, TO BE WITHIN THE DEFINITION OF (SIMILAR AMOUNTS) CONTAINED IN SECTION 5.01 OF REV. PROX. 98-19. ACCORDINGLY QUESTION 1 IN PART III-A HAS BEEN ANSWERED YES. 2817236 1000000 51524 1000000 2868760 2816947 289 2817236 3373946 14813 571812 2816947 2814470 746284 61574 248382 3373946 2596424 542821 45225 370000 2814470 1.00000 0 0 0 3044231 0 3044231 0 3044231 3473024 0 3473024 0 3473024 PART V, LINE 4: THE BOARD HAS ESTABLISHED A DESIGNATED FUND FOR THE PURPOSE OF ENSURING THAT THE ASSOCIATION HAS OPTIONS IRRESPECTIVE OF THE OUTCOME OF ANY ONE SEASON. THE BASELINE RESERVE AMOUNT IS SET AT $2,500,000. THIS AMOUNT MAY BE REVISED BY THE BOARD VIA ACTION AT A BOARD MEETING OR AN EMAIL VOTE. PRIOR TO EACH FISCAL YEAR, THE BOARD WILL IDENTIFY RESERVE FUNDS NEEDED FOR SPECIFIC FUTURE NEEDS. THIS RESERVE COMPONENT IS INTENDED TO HOLD BACK FUNDS FOR FORESEEABLE ORGANIZATIONAL NEEDS. INVESTMENT RESERVE FUNDS ARE INTENDED TO BE SPENT ON MISSION-APPROPRIATE ACTIVITIES AS THEY ARISE AND CAN BE DRAWN UPON WITH APPROVAL OF THE BOARD. 1 ACTION MARY 1902 E ALOHA STREET SEATTLE WA 98112 813656036 15450 0 VARIOUS MARKETING ASSISTANCE ALASKA LONGLINE FISHERMEN'S ASSOCIATION PO BOX 1229 SITKA AK 99835 010951115 501(C)(6) 10000 0 FOR VARIOUS SUSTAINABILITY PROJECTS BRISTOL BAY NATIVE CORPORATION 111 W 16TH AVENUE 400 ANCHORAGE AK 99501 920141709 50000 0 SEATTLE ARENA PARTNERSHIP BRISTOL BAY SCIENCE & RESEARCH INSTITUTE PO BOX 1464 DILLINGHAM AK 99576 920168036 501(C)(3) 97425 0 VARIOUS SALMON RESEARCH AND SUSTAINABILITY PROJECTS CENTRAL PENINSULA REFRIGERATION 47130 HARVARD AVENUE SOLDOTNA AK 99669 260278094 15000 0 RSW APPRENTICE PROGRAM COASTWISE PRESS LLC PO BOX 11609 OLYMPIA WA 98508 022460381 17500 0 CAPT'N JACK'S TIDE AND CURRENT ALMANAC DANIEL EDELMAN INC 21992 NETWORK PLACE CHICAGO IL 60673 362368817 90400 0 VARIOUS MARKETING ASSISTANCE KDLG PO BOX 670 DILLINGHAM AK 99576 990031132 50000 0 FISHERIES REPORT PROJECT MARINE REFIGERATION SOLUTIONS 6240 OAK BAY ROAD PORT LUDLOW WA 98365 463803731 15000 0 RSW APPRENTICE PROGRAM MODERN CAREER WOMAN 4545 W 31ST AVENUE DENVER CO 80212 854288836 14500 0 VARIOUS MARKETING ASSISTANCE MRJ AND ASSOCIATES 2313 ORELANS DRIVE TALLAHASSEE FL 32308 650731908 66000 0 RETAIL CHAIN PROMOTIONS OCEAN BEAUTY SEAFOODS PO BOX 70739 SEATTLE WA 98127 208899430 20000 0 ICE BARGE PROJECTS OCEAN STRATEGIES 1122 EAST PIKE STREET 761 SEATTLE WA 98122 463781584 27808 0 GOVERNMENT COMMUNICATIONS PROJECT RISING TIDE COMMUNICATIONS 430 W 7TH AVENUE SUITE 21 ANCHORAGE AK 99501 472620897 531694 0 VARIOUS MARKETING PROJECTS SALMON STATE 1201 CONNECTICUT AVENUE NW SUITE 300 WASHINGTON DC 20036 205806345 60000 0 CFBB HABITAT PROTECTION OUTREACH AND COMMUNICATION SEAFOOD ANALYTICS DBA CQ FOODS INC 6857 S STAPLES 219 CORPUS CHRISTI TX 78413 465090218 17500 0 CQR PROJECT THE CONSERVATION FUND 700 W 2ND AVENUE ANCHORAGE AK 99501 521388917 501(C)(3) 1000000 0 SUSTAINABILITY RESEARCH AND PRESERVATION OF PEDRO BAY TRIDENT SEAFOODS 5303 SHILSHOLE AVENUE NW SEATTLE WA 98107 470702463 20000 0 ICE BARGE TO IMPROVE QUALITY OF SALMON 6 20 SALMON WEEK AND RSW APPRENTICE PROGRAMS 3 36763 PART I, LINE 2: THE ORGANIZATION MAY PUBLICIZE A GRANT PROJECT AND SOLICIT APPLICATIONS. GRANTEE IDEAS MAY ALSO BE BROUGHT FORWARD BY INDIVIDUAL PROPOSAL OR REQUEST. ALL GRANTS ARE APPROVED BY THE BOARD OF DIRECTORS, (CURRENTLY NO SEPARATE GRANT COMMITTEE). ALL GRANTEES SIGN A GRANT AGREEMENT, WHICH INCLUDES REPORTING REQUIREMENTS. A GRANT MAY INCLUDE INTERIM AND FINAL REPORTING, OR ONLY FINAL REPORTING. THE GRANT AGREEMENT DESCRIBES THE EXEMPT PURPOSE AND INCLUDES A LIMITATION ON THE USE OF FUNDS TO THE PURPOSE. IN ORDER TO FACILITATE MORE TIMELY REPORTING THE ORGANIZATION MAY HOLD BACK 20% TO 50% OF THE TOTAL GRANT AMOUNT UNTIL A PROGRESS REPORT IS RECEIVED. IF THE REPORT SHOWS APPROPRIATE PROGRESS THE REMAINDER OF THE GRANT WILL BE REMITTED. X X X 0 0 0 ANDREW WINK EXECUTIVE DIRECTOR 157289 0 15261 0 0 0 8500 0 0 0 181050 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS APPROVES EXECUTIVE DIRECTOR COMPENSATION AGREEMENT. FORM 990, PART VI, SECTION A, LINE 6 ALL FISHERMEN IN THE BRISTOL BAY DRIFTNET FISHERY WHO ARE PERMIT HOLDERS (OTHER THAN THE SETNET FISHERMEN) PAY A SELF-IMPOSED TAX COLLECTED BY THE STATE OF ALASKA, ARE VOTING MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS HAVE THE RIGHT TO VOTE FOR THE GOVERNING BODY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B STAFF AND TREASURER REVIEW THE DRAFT FORM 990 AND RECOMMEND ANY REVISIONS. CPA FIRM PRESENTS TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND THE EXECUTUVE DIRECTOR ARE REQUIRED TO SUBMIT ANNUAL FORMS DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST. THEY ARE ALSO REQUIRED TO DISCLOSE AT ANY TIME DURING THE YEAR WHEN A POSSIBLE CONFLICT OF INTEREST DEVELOPS DUE TO THE ASSOCIATION ENTERING INTO, OR CONSIDERING, NEW BUSINESS RELATIONSHIPS. MEMBERS OF THE BBRSDA BOARD ARE NOT PREVENTED FROM PARTICIPATING IN PROGRAMS OFFERED TO BRISTOL BAY FISHERMAN BECAUSE THEY ARE ON THE BOARD, VOTED TO ESTABLISH THE PROGRAM, OR OTHERWISE PARTICIPATE IN PROGRAM ADMINISTRATION, SO LONG AS THEY ADHERE TO NORMAL PROGRAM REQUIREMENTS MADE APPLICABLE TO ALL PARTICIPANTS. FURTHER, IF A BOARD MEMBER PARTICIPATES IN SUCH A PROGRAM AFTER IT WAS ADVERTISED AND MADE AVAILABLE TO ALL BRISTOL BAY FISHERMAN, THEN BOARD STATUS IS NOT RELEVANT TO PROGRAM PARTICIPATION AND A CONFLICT OF INTEREST NEED NOT BE DECLARED IN FURTHER DELIBERATIONS CONCERNING PROGRAM ADMINISTRATION. FORM 990, PART VI, SECTION B, LINE 15A BOARD DISCUSSES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMPENSATION DELIBERATION AND DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 BBRSDA POSTS ON ITS WEBSITE (OPEN TO THE PUBLIC) ITS ARTICLES OF INCORPORATION, ENABLING STATUTE, BYLAWS, BOARD MINUTES, APPROVED AUDITS, AND SUMMARY BUDGETS. IT CURRENTLY VIEWS ITS POLICIES AND PROCEDURES AS ITS OPERATIONAL POLICIES SO DOESN'T POST THOSE TO PUBLIC VIEW, THOUGH MEMBERS ARE PROVIDED THEM UPON REQUEST. PART VIII LINE 1E: IN MAY 2006 BRISTOL BAY DRIFTNET PERMIT HOLDERS VOTED PURSUANT TO ALASKA STATUTE 43.76.370 TO APPROVE A 1% SEAFOOD DEVELOPMENT TAX ON THE EX-VESSEL PRICE OF SEAFOOD SOLD, THE "ASSESSMENT", ON THEIR HARVESTS TO SUPPORT BBRSDA. THE TAX IS COLLECTED BY THE STATE AND DISTRIBUTED TO BBRSDA. THE COLLECTION AND DISBURSEMENT PROCESS, FROM THE SALMON SEASON IN WHICH THE TAX IS COLLECTED UNTIL THE ASSESSMENT AMOUNT IS RECEIVED BY BBRSDA, TAKES A YEAR TO COMPLETE. BECAUSE THE FUNDS ARE CONSIDERED PART OF THE STATE'S GENERAL FUND PRIOR TO DISTRIBUTION, BBRSDA DOES NOT RECOGNIZE THEM AS SUPPORT UNTIL THE BEGINNING OF THE STATE FISCAL YEAR IN WHICH THEY WILL BE DISTRIBUTED TO BBRSDA. ACCORDING TO THE ALASKA DEPARTMENT OF ADMINISTRATION, THE PASS-THROUGH LOCAL OPTION TAX REVENUES APPROPRIATED FROM THE GENERAL FUND BY THE LEGISLATURE (SALMON DEVELOPMENT TAX) IS CONSIDERED FINANCIAL ASSISTANCE FOR PURPOSES OF PRESENTATION IN THE SCHEDULE OF STATE FINANCIAL ASSISTANCE AS REQUIRED BY THE STATE OF ALASKA AUDIT GUIDE AND COMPLIANCE SUPPLEMENT FOR STATE SINGLE AUDITS. HOWEVER, THE DEPARTMENT OF COMMERCE, COMMUNITY AND ECONOMIC DEVELOPMENT (DCCED) HAS PROVIDED BBRSDA WITH WRITTEN GUIDANCE ON THE NATURE OF ITS REVENUES. DCCED, IN CONSULTATION WITH THE ALASKA DEPARTMENT OF LAW, CONSIDERS BBRSDA ASSESSMENT TO BE "GENERATED TAX REVENUE". THE WRITTEN GUIDANCE FROM DCCED STATES THAT THE SEAFOOD DEVELOPMENT TAX IS NOT CONSDERED STATE FINANCIAL ASSISTANCE AND THREFORE NOT SUBJECT TO THE REGULARTORY PROHIBITIONS PROVIDED BY 3 AAC 149.080. IN PREPARING THIS RETURN, BBRSDA HAS CLASSIFIED THE ASSESSMENT AS A GOVERNMENTAL GRANT REPORTABLE ON LINE 1E AND NOT PROGRAM SERVICE REVENUE REPORTABLE ON LINE 2, PURSUANT TO EXAMPLES 1 AND 2 ON PAGE 39 OF THE INSTRUCTIONS FOR THE 2022 FORM 990.