Idaho Mountain Search and Rescue Unit Inc
Nonprofit profile at a glance
- EIN
- 820289627
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025, Form 990-EZ 2021
- Location
- Boise, ID, USA
- Phone
- 2083420809
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Search and Rescue Squads
Reported finances
- Revenue
- $217,236
- Expenses
- $101,040
- Assets
- $708,793
- Liabilities
- $5,036
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Chris Brookman (President)
- Chris Kall (Vice President)
People named in this filing
- Chris Brookman (President)
- Chris Kall (Vice President)
- Jeremy Ouchley (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
IIdaho Mountain Search and Rescue Unit (IMSARU) is an all-volunteer, not-for-profit organization that does not charge for its services. In 2025, IMSARU's volunteer members contributed more than 3,804 person-hours responding to 34 mission call-outs from public agencies. Members also contributed more than 6,758 person-hours of training at 221 training events conducted by the unit. Safety education is another important part of our mission. IMSARU conducted 164 hours of safety education at public events. Unlike other search and rescue teams that are connected with a sheriff's office where taxpayer funding may be allocated, Idaho Mountain Search and Rescue is an independent search and rescue organization and we raise all funds on our own.
What it reported doing in 2025
Search, Rescue and Safety Education
Operating model
- Revenue model
- Donor-supported. 60% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 86
- Accountability: 70
- Sustainability: 81
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 46.1%; rating input score 46
- Program expense ratio: 92.9%; rating input score 93
- Fundraising efficiency: $19.2 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 53.5%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 7.01; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 4.9% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 13% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 14.1% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: 46.1% of revenue deployed · 92.9% of spending went to programs
- Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $94K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 54/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.