MOUNTAIN RESCUE COUNCIL

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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

1953

Legal Domicile

Principal Officer

DOUG MCCALL

Phone

2066962184

Tax Period

2024-01-01 to 2024-12-31

MOUNTAIN RESCUE COUNCIL, founded in 1953, is a small nonprofit in the Human Services sector that reported $319K in total revenue in fiscal year 2024. Revenue surged 110% from the prior year, signaling strong growth momentum. The organization ran a surplus of $174K, a strong 54% operating margin.

Mission

SEATTLE MOUNTAIN RESCUE (SMR) IS A VOLUNTEER ORGANIZATION OF EXPERIENCED ALPINISTS DEDICATED TO SAVING LIVES IN ALL SEASONS THROUGH SEARCH, RESCUE, AND MOUNTAIN SAFETY EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $123,755

SMR IS A GROUP OF SEASONED ALPINISTS THAT SPECIALIZES IN TECHNICAL MOUNTAIN RESCUE AND WILDERNESS EDUCATION. IN 2024, SMR WAS INVOLVED IN 101 MISSIONS. OUR MEMBERS TRAINED OVER 4,000 HOURS IN...

SMR IS A GROUP OF SEASONED ALPINISTS THAT SPECIALIZES IN TECHNICAL MOUNTAIN RESCUE AND WILDERNESS EDUCATION. IN 2024, SMR WAS INVOLVED IN 101 MISSIONS. OUR MEMBERS TRAINED OVER 4,000 HOURS IN RIGGING, MEDICAL AND TECHNICAL SNOW RESCUE ACTIVITIES AS A TEAM AND WITH PARTNER AGENCIES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $299,360

Program Service Revenue $0

Investment Income $19,794

Other Revenue $0

TOTAL REVENUE $319,154

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $8,681

Program Expenses $123,755

Other Expenses $139,467

TOTAL EXPENSES $145,217

Year-over-Year Comparison

	2024	2023	Change
Revenue	$319,154	$151,814	+1.1%
Expenses	$145,217	$108,397	+0.3%
Net Income	$173,937	$43,417	+3.0%

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

N/A

Volunteers

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
DOUG MCCALL	PRESIDENT/CH	24.00	Officer	$0	$0	$0
SARA DEROSIER	VICE PRES/TR	5.00	Officer Director	$0	$0	$0
BRENT BISHOP	SECRETARY/VI	4.00	Officer	$0	$0	$0
CATHARINE KILLIEN	SECRETARY	4.00	Officer	$0	$0	$0
RAQUEL LACKEY	TREASURER	10.00	Officer	$0	$0	$0
ALEXIS LEADER	TRUSTEE	4.00	Director	$0	$0	$0
DOUG CALEY	TRUSTEE	4.00	Director	$0	$0	$0
MIMI STONE	TRUSTEE	4.00	Director	$0	$0	$0
WES COOPER	TRUSTEE	4.00	Director	$0	$0	$0
ALLISON HARMON	TRUSTEE	4.00	Director	$0	$0	$0
GREG PROTHMAN	TRUSTEE	4.00	Director	$0	$0	$0
GORDY SMITH PHD	TRUSTEE	4.00	Director	$0	$0	$0
DOUG PIERSON	TRUSTEE	4.00	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
2024	$319,154	$145,217	$1,918,163	$173,937
2023	$151,814	$108,397	$1,648,207	$43,417
2022	$511,712	$81,706	$1,506,379	$430,006
2021	$265,911	$40,526	$1,247,610	$225,385
2020	$153,226	$111,674	$968,185	$41,552