ELSTONVILLE SPORTSMENS 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

1948

Legal Domicile

Principal Officer

TAMMY AUMENT MARTIN

Phone

7176656354

Tax Period

2023-10-01 to 2024-09-30

ELSTONVILLE SPORTSMENS ASSOCIATION, founded in 1948, is a small nonprofit that reported $791K in total revenue in fiscal year 2023.

Mission

HUNTING, FISHING AND RELATED OUTDOOR SPORTS ACTIVITIES; SOCIAL AND RECREATIONAL ACTIVITIES AND PROGRAMS; AND MEMBERSHIP SUPPORT OF EXEMPT ORGANIZATIONS.

Program Service Accomplishments

Program 1

MEMBER RECREATION, SOCIAL, AND DINING ACTIVITIES INCLUDING HUNTING, FISHING AND RELATED OUTDOOR SPORTING ACTIVITIES, PROMOTION OF SKILL EVENTS, EDUCATION AND TRAINING OF YOUTH PARTICIPANTS, AND...

MEMBER RECREATION, SOCIAL, AND DINING ACTIVITIES INCLUDING HUNTING, FISHING AND RELATED OUTDOOR SPORTING ACTIVITIES, PROMOTION OF SKILL EVENTS, EDUCATION AND TRAINING OF YOUTH PARTICIPANTS, AND SUPPORT OF EXEMPT ORGANIZATIONS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $370

Program Service Revenue $200,470

Investment Income $4,391

Other Revenue $586,061

TOTAL REVENUE $791,292

Expense Breakdown

Grants Paid $0

Salaries & Benefits $260,941

Fundraising Expenses $0

Other Expenses $558,258

TOTAL EXPENSES $819,199

Year-over-Year Comparison

	2023	2022	Change
Revenue	$791,292	$832,454	0.0%
Expenses	$819,199	$696,289	+0.2%
Net Income	$-27,907	$136,165	-1.2%

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
DAVE BARNETT	DIRECTOR	N/A	Director	$0	$0	$0
BRENT DENISON	DIRECTOR	N/A	Director	$0	$0	$0
KEN ESPENSHADE	DIRECTOR	N/A	Director	$0	$0	$0
RYAN GALITZKY	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
JODY GIBBLE	DIRECTOR	N/A	Director	$0	$0	$0
CHRIS KELLEY	DIRECTOR	N/A	Director	$0	$0	$0
TAMMY AUMENT MARTIN	TREASURER	N/A	Officer Director	$0	$0	$0
CRAIG MYER	DIRECTOR	N/A	Director	$0	$0	$0
DAVID ROMBALSKI	PRESIDENT	N/A	Officer Director	$0	$0	$0
DEBORAH L WEBSTER	SECRETARY	N/A	Officer 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
2024	$791,292	$819,199	$2,531,623	$-27,907
2023	$832,454	$696,289	$1,166,495	$136,165
2022	$836,694	$593,966	$1,030,145	$242,728
2021	$676,802	$529,116	$716,960	$147,686
2020	$478,660	$527,741	$564,684	$-49,081
2019	$658,501	$639,153	$643,676	$19,348
2018	$685,144	$631,736	$658,524	$53,408