Potomac Mountain Club Inc
Public records raise at least one point you should look into before giving.
What it says it does
Prior to 12/18/2025, the activities now conducted by Potomac Mountain Club, Inc., were carried out informally as the Mountaineering Section of the Potomac Appalachian Trail Club (PATC), a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code. PATC executed an asset transfer to Potomac Mountain Club, Inc., on 3/6/2026, before which all finances were handled by PATC. Potomac Mountain Club, Inc., has 4 primary categories of activities: 1) local day-long events climbing at nearby rock formations, 2) overnight multiday excursions for climbing and other mountaineering activities depending on the season, 3) participation in community interest events, and 4) limited social events for members. These activities further our primary exempt purposes by enabling members to widely commingle with each other, develop close climbing relationships, engage other climbing organizations in the area, and get exposure to mountaineering activities, in furtherance of club goals.
- Income
- $0
- Spending
- $0
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- Local Day Events: These are typically events at one of about a dozen rock formations within 2 hours driving west or north of Washington D.C. (Carderock, Great Falls, Annapolis Rocks, Buzzards Rock/Elizabeth Furnace, Thurmont Watershed, Sugarloaf, Wolf Rock, Harpers Ferry, Old Rag, Little Stony Man, etc.). They are organized by club members for club members only. These activities typically involve logistic coordination for participant arrival, a 30-90 minute hike to the location, 6-8 hours of climbing on the rock formation in groups, 30-90 minute hike back to transportation, and then, depending on participants' interest, self-funded refreshments/meals at a restaurant on the way home. These events happen most weekends from March through October, sometimes with multiple trips per weekend. This represents 70-80 percent of total club activity. These activities are fully self-funded by members. The only club cost for this activity is indirect and associated with the website of the club and incidental usage of club ropes (typically equipment is fully provided by members). These outings enable our members to widely commingle with other members, sharing skills and technical knowledge.
- Overnight Multi-day Excursions: These events are typically smaller specialized excursions to rock formations or mountains 3 to 12 hours from Washington DC, including Seneca Rocks, WV, or the White Mountains of New Hampshire. Excursions can range from 3 to 7 days. These events are organized by club members for club members. Depending on the season and location, these excursions can range from multi-day advanced rock climbing to mentoring on winter alpine skills. Members self-fund their expenses. In some cases, the club may centrally book campsites or group lodging that members reimburse the club for their portion of the expense. When members provide an exceptional service for the club, where the club wishes to ensure consistent access to skills, the club reimburses expenses of those club members (e.g. transportation costs of expert members donating their time to mentor and instruct other members on particular skills, usually no more than $1,500 for all leading club members). A significant portion of the club's gear locker is dedicated to enabling members to take on these excursions (e.g. alpine boots, avalanche transponders, heavy duty winter tents, etc.) and to develop mountaineering skills where they may not already have the specialized equipment and where access to such equipment would be a barrier to members expanding their technical capabilities before making significant investments themselves. The club historically budgets $1,000 per year for gear replacement. Excursion costs represent 10-15 percent of the club's overall activity and budget. During these excursions, members form close climbing relationships with other members, often putting each other's life in their hands, while in the pursuit of our core recreational activities of the club.
- Participation in Community Interests: These events typically involve local movie theaters and tabling events with other climbing organizations and represent about 5 percent of club expenses. One example is a joint event with the Shenandoah Mountain Rescue Group and the American Alpine Club's DC Chapter in April 2025, in which the documentary, Volunteers: Mountain Rescue Brings Us Home, was screened. This was organized by volunteers from the Potomac Mountain Club and the Shenandoah Mountain Rescue Group for members of these organizations and was held Arlington Drafthouse. One evening was dedicated to the event (roughly 3 hours). The activity was funded by ticket sales to those who attended. This activity furthers our exempt status by enabling us to engage other climbing organizations in the area without the goal of making profits but to facilitate interesting community events for local climbers.
- Member social events: The club typically holds an annual party each winter to celebrate the mountaineering accomplishments of the members and to recognize the community volunteers who lead club activities. The club typically uses these events to raise donations from its members for other worthy causes, such as volunteer search and rescue groups, where the club frequently climbs. These events are organized by club members for club members. The club pays all expenses for the event, including food. These annual events typically represent 10 percent of the club's annual budget. By conducting a mass gathering, we are able to ensure that club members are widely exposed to the membership, making it easier for club members to participate in every type of mountaineering activity organized by the club.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(7) social or recreational club.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(7) social or recreational club as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Worth knowing.
Recognized by the IRS in March 2026. It is too new to have a track record.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.