HAMMONASSETT FISHING ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Principal Officer

MICHAEL SCARFO

Phone

8606692131

Tax Period

2025-01-01 to 2025-12-31

HAMMONASSETT FISHING ASSOCIATION, founded in 1961, is a small nonprofit that reported $725K in total revenue in fiscal year 2025. Expenses of $641K left a modest 12% surplus.

Mission

PURPOSE OF ASSOCIATION IS TO PROVIDE HUNTING AND FISHING TO MEMBERS. ALSO TO MANAGE ITS LAND CONSISTENT WITH GOOD CONSERVATION PRACTICES.

Program Service Accomplishments

Program 1

FISHING AND HUNTING ACTIVITIES

Program 2

MEMBERS' MISCELLANEOUS SOCIAL FUNCTIONS AND ACTIVITIES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $635,476

Investment Income $76,808

Other Revenue $13,101

TOTAL REVENUE $725,385

Expense Breakdown

Grants Paid $0

Salaries & Benefits $192,769

Fundraising Expenses $0

Other Expenses $447,925

TOTAL EXPENSES $640,694

Year-over-Year Comparison

	2025	2024	Change
Revenue	$725,385	$680,757	+0.1%
Expenses	$640,694	$526,182	+0.2%
Net Income	$84,691	$154,575	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM GORMAN	PRESIDENT	1.00	Officer Director	$0	$0	$0
PER HELLSUND	VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL SCARFO	TREASURER	1.00	Officer Director	$0	$0	$0
JAY CAMPBELL	SECRETARY	1.00	Officer Director	$0	$0	$0
JASON DEGENARO	DIRECTOR	1.00	Director	$0	$0	$0
MARK ENIE	DIRECTOR	1.00	Director	$0	$0	$0
TAD MCGWIRE	DIRECTOR	1.00	Director	$0	$0	$0
LEE OLIVIER	DIRECTOR	1.00	Director	$0	$0	$0
WALKER POTTS	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$725,385	$640,694	$3,549,689	$84,691
2024	No data	No data	No data	No data
2023	$649,671	$478,641	$3,152,413	$171,030
2022	$638,666	$504,394	$3,284,389	$134,272
2021	$469,713	$495,808	$3,079,463	$-26,095
2020	$486,315	$465,679	$2,909,192	$20,636
2019	$546,506	$500,374	$2,782,252	$46,132
2018	$454,402	$435,543	$2,652,154	$18,859