2023-11-15T09:26:07-06:00 2022-12-31 135565207 KPMG LLP 401 UNION STREET SUITE 2800 SEATTLE WA 98101 990 2022-01-01 920142892 CENTRAL BERING SEA FISHERMEN'S ASSOCIATION CENT 9075462597 P O BOX 288 ST PAUL ISLAND AK 99660 CONSTANTINE KASHEVAROF CFO 9075462597 2023-11-14 1 CONSTANTINE KASHEVAROF 999009999 0 DAVID M HIGHFILL P01517891 2069134000 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PHILLIP LESTENKOF 140 ELLERMAN HEIGHTS ST PAUL ISLAND AK 99660 41902313 0 X WWW.CBSFA.COM X 1992 AK TO REPRESENT THE ST PAUL ISLAND COMMUNITY DEVELOPMENT QUOTA (CDQ) (SEE SCHEDULE O)PROGRAM ESTABLISHED BY THE FEDERAL GOVERNMENT IN 1992. 9 1 33 0 0 -3852 0 0 12805777 4486909 7885921 7015046 8358040 5011850 29049738 16513805 907134 951640 0 0 2168115 1548692 0 0 0 7995018 5025009 11070267 7525341 17979471 8988464 143186710 132635114 22703071 17647354 120483639 114987760 X CENTRAL BERING SEA FISHERMEN'S ASSOCIATION IS A NOT-FOR-PROFITCORPORATION ORGANIZED TO REPRESENT THE ST. PAUL ISLAND COMMUNITY INTHE COMMUNITY DEVELOPMENT QUOTA (CDQ) PROGRAM ESTABLISHED BY THEFEDERAL GOVERNMENT IN 1992. PROCEEDS RECEIVED FROM THE PROGRAM ARETO BE USED TO DEVELOP NATURAL AND HUMAN RESOURCES IN THE ST. PAULISLAND COMMUNITY AND TO PROMOTE EDUCATIONAL AND CHARITABLE BETTERMENTOF ITS MEMBERS. 0 0 4486909 FISHING:CBSFA ST. PAUL FISHING COMPANY, LLC - THIS PROGRAM DEVELOPSINFRASTRUCTURE AND INVESTMENTS IN PROJECTS THAT SUPPORT FISHERIESBASED IN ST. PAUL. EXPENSES RELATED TO THIS PROGRAM ARE INCLUDEDIN COST OF GOODS SOLD ON PART VIII.170 DEGREES WEST - THIS PROGRAM IS OPERATED TO MAXIMIZE THEEX-VESSEL PRICE PAID TO LOCAL FISHERMEN. 170 DEGREES WESTPURCHASES CDQ HALIBUT FROM THE LOCAL FLEET, THEN HAS IT CUSTOMPROCESSED THROUGH A NEGOTIATED CONTRACT WITH A LOCAL PROCESSOR.THE PRODUCT IS THEN MARKETED THROUGH A MARKETING AGREEMENT WITH ADISTRIBUTOR. NET REVENUE IS DISTRIBUTED TO THE LOCAL FLEETTHROUGH A RETROACTIVE EX-VESSEL PRICE ADJUSTMENT. REVENUE ANDEXPENSES RELATED TO THIS PROGRAM ARE INCLUDED IN SALES OFINVENTORY ON PART VIII.VEHICLE & EQUIPMENT OPERATIONS - THIS PROGRAM WAS FORMED TOMANAGE, MAINTAIN, AND OPERATE EQUIPMENT. ANNUALLY THE DEPARTMENTPUTS IN AND REMOVES THE DOCKS IN THE SMALL BOAT HARBOR. THEDEPARTMENT ALSO HELPS LOAD AND UNLOAD CONTAINER SHIPS THAT COME TOPORT. CBSFA HAS ACQUIRED NUMEROUS PIECES OF EQUIPMENT, MOSTNOTABLY A MANITOWOC CRANE AND A GROVE CRANE, TO SUPPORT ITSFISHING OPERATIONS. REVENUE AND EXPENSES RELATED TO THIS PROGRAMARE INCLUDED IN SALES OF INVENTORY ON PART VIII. 2921248 951641 EDUCATION, OUTREACH & ASSISTANCE:THIS PROGRAM PROVIDES SCHOLARSHIPS, TRAINING GRANTS, AND STUDENTLOANS FOR THE RESIDENTS OF ST. PAUL ISLAND TO FURTHER THEIREDUCATION. IT FUNDS EDUCATIONAL PROGRAMS AND CURRICULUM PROVIDEDBY OTHER LOCAL ENTITIES. THIS PROGRAM ALSO PROVIDES OUTREACH TOTHE COMMUNITY OF ST. PAUL VIA NEWSLETTERS, RADIO ANNOUNCEMENTS,WEBSITE, COMMUNITY SURVEYS, AND ANNUAL MEETINGS. THE ASSISTANCEFUND PROVIDES FINANCIAL SUPPORT FOR COMMUNITY WELLNESS,BEREAVEMENT, AND LOCAL VOLUNTEER OPERATIONS. THE PROGRAM ALSOPROVIDES SUPPORT FOR THE TRIBAL GOVERNMENT OF ST. PAUL ISLANDPROGRAMS. 2921248 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 98 0 1 33 1 1 1 0 0 0 0 0 0 0 X 9 1 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 1 1 0 X RENA KUDRIN 9075462597 140 ELLERMAN HEIGHTS ST PAUL ISLAND AK 99660 MYRON MELOVIDOV CHAIRMAN 40.00 0.00 X 256949 0 0 PHILLIP LESTENKOF PRESIDENT 40.00 0.00 X X 355113 0 0 JEFF KAUFFMAN VICE PRESIDENT 40.00 0.00 X X 459848 0 0 RENA KUDRIN SECRETARY/TREASURER 40.00 0.00 X 106572 0 0 JASON BOURDUKOFSKY SR DIRECTOR 2.00 0.00 X 4225 0 0 DANIEL PORATH DIRECTOR 2.00 0.00 X 81303 0 0 JOHN RICARDO MERCULIEF DIRECTOR 2.00 0.00 X 172468 0 0 MICHAEL BALDWIN DIRECTOR 2.00 0.00 X 2625 0 0 AMOS PHILEMONOFF DIRECTOR 10.00 0.00 X 133606 0 0 CONSTANTINE KASHEVAROF CHIEF FINANCIAL OFFICER 40.00 0.00 X 183464 0 0 RAYMOND MELOVIDOV CHIEF OPERATING OFFICER 40.00 0.00 X 227009 0 0 SHIONA MELOVIDOV HR 40.00 0.00 X 113222 0 0 JENNIFER HAUSMANN OFFICE MANAGER/ACCOUNTING 40.00 0.00 X 128206 0 0 2224610 0 0 8 0 1 0 CPH ASSOCIATES 3931 221ST PL SE BOTHELL WA 98021 FISH HARVESTING 1135222 COASTAL ALASKA PREMIER SEAFOODS 1801 FAIRVIEW AVE E 300 SEATTLE WA 98102 FISH HARVESTING 645546 KBO CRAB COOPERATIVE 4209 21ST AVE W SEATTLE WA 98199 FISH HARVESTING 639802 FV ST PETER LLC 850 S ROBERTS ST SUITE 300 WASILLA AK 99654 FISH HARVESTING 594373 FV ST PAUL LLC 850 S ROBERTS ST SUITE 300 WASILLA AK 99654 FISH HARVESTING 564719 21 FISHING ROYALTIES 110000 3588418 3588418 INVESTMENT IN FISHING PARTNERSHIP 110000 898491 898491 4486909 7015046 7015046 30400358 25388508 5011850 5011850 16513805 5910341 0 10603464 388761 388761 562879 562879 1070704 1070704 477988 477988 22876 22876 90658 90658 667410 667410 9480 9480 1072990 1072990 506403 506403 464818 416168 48650 150404 150404 RESEARCHERS, MATERIALS 480450 480450 DUES, MEMBERSHIPS & LIC 62306 62306 REPAIRS & MAINTENANCE 4625 4625 1492589 1492589 7525341 2921248 4604093 0 33818046 34016647 2966189 208748 284202 227330 0 6559634 6246253 39026132 24413185 15744354 14612947 346590 350538 3899159 4102377 35025 13857 79533511 72856417 143186710 132635114 4528331 3422316 17619010 13390669 555730 834369 22703071 17647354 X 120483639 114987760 120483639 114987760 143186710 132635114 X 8988464 -14484343 X 0 1 X 0 0 39026132 24413185 14612947 14612947 DUE FROM RELATED ENTITIES 1537071 FISHING RIGHTS 70865370 OPERATING AND LEASE RIGHT-OF USE ASSETS 453976 72856417 DUE TO RELATED PARTY 712101 OPERATING LEASE LIABILITIES 122268 834369 1 PRIBILOF SCHOOL DISTRICT 930 TOLSTOI BLVD ST PAUL ISLAND AK 99660 920058444 501(C)(3) 33473 0 GENERAL SUPPORT ST'S PETER & PAUL ORTHODOX CHURCH PO BOX 193 ST PAUL ISLAND AK 99660 920141752 501(C)(3) 35500 0 GENERAL SUPPORT ALASKA BUSINESS DEVELOPMENT CENTER 840 K STREET SUITE 202 ANCHORAGE AK 99660 920077825 501(C)(3) 6850 0 GENERAL SUPPORT TRIBAL GOVERNMENT OF ST PAUL ISLAND PO BOX 86 ST PAUL ISLAND AK 99660 920060403 501(C)(3) 312938 0 GENERAL SUPPORT 4 0 STUDENT SCHOLARSHIPS 12 43500 ELDERS RESIDENTIAL ASSISTANCE PROGRAM 72 288000 FMV HEATING FUEL ELDERS FOOD DONATION PROGRAM 72 99219 FMV SEAFOOD RESIDENTIAL ASSISTANCE PROGRAM 64 132160 FMV HEATING FUEL SCHEDULE I, LINE 2 GRANT MONITORING EXPENDITURES AND RECEIPTS ARE POSTED TO A GRANT DESIGNATED ACCOUNT IN THE ACCOUNTING SYSTEM, PER STATE OF ALASKA INSTRUCTIONS. GRANT REPORTING IS REVIEWED ANNUALLY AT THE BUDGET MEETING BEFORE EACH GRANT IS RENEWED. X 1 1 X X X 0 0 0 0 0 0 0 0 0 JEFF KAUFFMAN VICE PRESIDENT 223985 0 0 0 235863 0 0 0 0 0 459848 0 0 0 PHILLIP LESTENKOF PRESIDENT 241872 0 0 0 113241 0 0 0 0 0 355113 0 0 0 MYRON MELOVIDOV CHAIRMAN 98576 0 0 0 158373 0 0 0 0 0 256949 0 0 0 RAYMOND MELOVIDOV CHIEF OPERATING OFFICER 172472 0 0 0 54537 0 0 0 0 0 227009 0 0 0 CONSTANTINE KASHEVAROF CHIEF FINANCIAL OFFICER 183464 0 0 0 0 0 0 0 0 0 183464 0 0 0 JOHN RICARDO MERCULIEF DIRECTOR 0 0 0 0 172468 0 0 0 0 0 172468 0 0 0 PART I, LINE 1A SCHEDULE J, PART I, LINE 1A COMPANY POLICY ALLOWS FOR FIRST CLASS AIRLINE TICKETS FOR TRAVEL BEYOND SEATTLE, WA. MICHAEL BALDWIN DIRECTOR VESSEL/GEAR X 48736 10748 0 1 1 AMOS PHILEMONOFF DIRECTOR VESSEL/GEAR X 101714 59000 0 1 1 JOHN RICARDO MERCULIEF DIRECTOR VESSEL/GEAR X 100000 62156 0 1 1 NOEL FLOYD DIRECTOR VESSEL/GEAR X 20362 10604 0 1 1 MICHAEL SHANE BALDWIN DIRECTOR VESSEL/GEAR X 40803 14495 0 1 1 MYRON MELOVIDOV CHAIRMAN VESSEL/GEAR X 100000 59616 0 1 1 DANIEL PORATH DIRECTOR VESSEL/GEAR X 12031 10711 0 1 1 227330 C MELOVIDOV CHILD OF DIRECTOR 6000 SCHOLARSHIP EDUCATION A MELOVIDOV CHILD OF DIRECTOR 6000 SCHOLARSHIP EDUCATION J KAUFFMAN CHILD OF DIRECTOR 6000 SCHOLARSHIP EDUCATION FORM 990, PART VI, SECTION A, LINE 2 SHIONA MELOVIDOV AND RAYMOND MELOVIDOV ARE THE CHILDREN OF MYRON MELOVIDOV. FORM 990, PART VI, SECTION A, LINE 6 CENTRAL BERING SEA FISHERMEN'S ASSOCIATION IS ORGANIZED AS AN ASSOCIATION WITH MEMBERS. THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A AN ELECTION IS HELD AT THE CBSFA ANNUAL MEETING. ALL MEMBERS IN ATTENDANCE OF THE MEETING ARE ELIGIBLE TO VOTE. DIRECTORS SERVE STAGGERED THREE YEAR TERMS, RESULTING IN THREE SEATS ON THE BOARD BEING UP FOR ELECTION EACH YEAR. FORM 990, PART VI, SECTION B, LINE 11B VARIOUS EMPLOYEES ARE INVOLVED IN INFORMATION GATHERING FOR THE TAX RETURN. THE TAX RETURN IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE CFO AND SENIOR ACCOUNTANT REVIEW THE DRAFT RETURN AND PROVIDE INPUT BEFORE IT IS FINALIZED. THE CFO SIGNS THE FINAL RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE COVERED BY THE CONFLICT OF INTEREST POLICY, AND ARE MADE AWARE OF THE POLICY WHEN HIRED. EACH INDIVIDUAL IS RESPONSIBLE FOR DISCLOSING AFFILIATIONS THAT ARE COVERED BY THE POLICY. ANY POTENTIAL CONFLICTS ARE RAISED TO THE PRESIDENT AND REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 A. THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: THE BOARD APPOINTS A COMPENSATION COMMITTEE COMPRISED OF DIRECTORS TO REVIEW THE PERFORMANCE OF THE ENTITY. THE COMPENSATION REVIEW PROCESS INCLUDES THE USE OF COMPARABILITY DATA FROM THE STATE OF ALASKA DEPARTMENT OF LABOR. THE COMMITTEE'S RECOMMENDATION IS RATIFIED BY THE FULL BOARD, AND IS DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JANUARY 2022. B. THE PROCESS FOR DETERMINING COMPENSATION OF OTHER KEY EMPLOYEES: FULL TIME EMPLOYEES UNDERGO AN EVALUATION PROCESS WITH MANAGEMENT. MANAGEMENT PRESENTS THE EVALUATIONS AND MAKES RECOMMENDATIONS TO THE COMPENSATION COMMITTEE. THE COMMITTEE DELIBERATES, USING COMPARABILITY DATA FROM THE STATE OF ALASKA DEPARTMENT OF LABOR, AND DEVELOPS COMPENSATION RECOMMENDATIONS THAT ARE PRESENTED TO AND RATIFIED BY THE FULL BOARD. THE DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JANUARY 2022. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS TO REVIEW THE ORGANIZATION'S GOVERNING INSTRUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WILL BE REVIEWED ON A CASE BY CASE BASIS. THESE DOCUMENTS MAY BE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PARTNERSHIP INCOME -7,274,850. EQUITY IN EARNINGS OF CBSFC -15,296. IMPAIRMENT OF FISHING AND PROCESSING RIGHTS -6,754,475. LOSS ON SALE OF ASSET -200,971. DISTRIBUTIONS AND REDEMPTIONS -238,751. 57 DEGREES NORTH LLC PO BOX 288 ST PAUL ISLAND AK 99660 900089171 FISHERIES AK 2043598 64183190 CBSFA ST PAUL FISHING COMPANY LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 753141232 FISHERIES AK 21215572 47866212 CBSFA SAINT BOATS LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 451209915 FISHERIES AK 945079 5036919 SPFC CENTRAL BERING SEA VESSELS LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 113695172 FISHERIES AK 218514 4006931 SPFC 170 DEGREES WEST LLC PO BOX 288 ST PAUL ISLAND AK 99660 272419141 FISHERIES AK -1458556 1294784 CBSFA VILLAGE COVE SEAFOODS PO BOX 288 ST PAUL ISLAND AK 99660 275175605 FISHERIES AK 707298 6478084 CBSFA FV SAINT PAUL LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 261269305 FISHERIES AK 724678 2388467 ST BOATS LLC FV SAINT PETER LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 451210388 FISHERIES AK 505359 2845440 ST BOATS LLC CENTRAL BERING SEA HOLDINGS LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 451209915 HOLDINGS AK -397019 109213436 CBSFA ADVENTURE LLC 165 E PARKS HWY SUITE 204A WASILLA AK 99654 611746864 FISHERIES AK -170451 343610 SPFC STAR PARTNERS LLC 4241 21ST AVE W 400 SEATTLE WA 98199 200506723 FISHING WA SPFC RELATED 511838 1455983 0 0 0.75000 EARLY DAWN LLC 4241 21ST AVE W 400 SEATTLE WA 98199 900089167 FISHING WA CBSFA RELATED 173896 223511 0 0 CENTRAL BERING SEA FISHERMEN'S CORP PO BOX 288 ST PAUL ISLAND AK 99660 920159159 BOAT LOANS AK CBSFA C 10672 1169570 1.00000 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 CENTRAL BERING SEA FISHERMEN'S CORPORATION D 1537071 ACCRUAL CENTRAL BERING SEA FISHERMEN'S CORPORATION E 658036 ACCRUAL AMERICAN SEAFOODS LP 2025 FIRST AVENUE SUITE 900 SEATTLE WA 98121 134097212 FISHING WA RELATED 0 4272870 5078720 0 0 0.05660 ASLP ACQUISITION LP 2025 FIRST AVENUE SUITE 900 SEATTLE WA 98121 204305373 FISHING WA RELATED 0 2104084 8083698 0 0 0.14590