2024-10-11T10:42:34-05:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 910823103 Sundown M Ranch Corporation SUND 5094570990 PO Box 217 Selah WA 98942 Scott Munson Executive Director 5094570990 2024-10-10 1 1 Deb Nelson CPA P01264758 6122536500 2024-09-24 2023 2024-10-15 13:58:12Z Scott Munson PO Box 217 Selah WA 98942 15453548 0 X www.sundown.org X 1967 WA To provide treatment to adults and youth diagnosed with substance abuse disorders. 12 11 229 13 0 0 980761 350846 10205369 14622508 587911 390342 64234 46052 11838275 15409748 46573 0 0 0 9901122 9925844 0 0 0 3404741 3654631 13352436 13580475 -1514161 1829273 16607026 19157784 2189023 1817715 14418003 17340069 X The Board of Directors, management, and staff of Sundown M Ranch are dedicated to the treatment of individuals afflicted with substance use disorder and to their families who have also been harmed by the disease. (Continued on Schedule O)Sundown M Ranch is committed to providing treatment of the highest quality at affordable prices by a well-trained and deeply caring staff of experienced professionals. Above all, it is our goal to those affected by substance use disorders down the road to recovery to guide them back to themselves, their families, and their lives. 0 0 9267570 14622508 Sundown M Ranch provided treatment to individuals with substance use disorders. Our goal is to assist our patients in discovering their path to recovery. In 2023 the Organization provided inpatient services to approximately 154 youth and 1,336 adults. In addition, 431 individuals were served in our outpatient programs. 9267570 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 20 0 1 229 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X James Jaquith 5098533275 PO Box 217 Selah WA 98942 Rick Beecroft President 1.00 0.00 X X 0 0 0 Dave Lewis Vice President 1.00 0.00 X X 0 0 0 Dr Nancy Hecox Treasurer 1.00 0.10 X X 0 0 0 Angela Stewart Secretary 1.00 0.00 X X 0 0 0 Verlynn Best Director 1.00 0.00 X 0 0 0 Neil Buren Director 1.00 0.10 X 0 0 0 Rep Tom Dent Director 1.00 0.00 X 0 0 0 Hon James Gavin Director 1.00 0.00 X 0 0 0 Dennis Klingele Director 1.00 0.10 X 0 0 0 Dr Frederick Montgomery Director 1.00 0.10 X 0 0 0 Bob Dipietro Jr Director 1.00 0.00 X 0 0 0 Layci Nelson Director 1.00 0.00 X 0 0 0 Scott Munson Executive Director 40.00 0.10 X 220611 0 25051 James Jaquith Director of Finance 40.00 0.10 X 112857 0 34737 Gregory J Rehmann Medical Director 40.00 0.00 X 293459 0 30499 Mark Loes Director of Operations 40.00 0.00 X 151589 0 22850 Garen Barnett IT Manager 40.00 0.00 X 114379 0 42121 892895 0 155258 5 0 1 0 Sigmund Software LLC 83 Wooster Heights Rd Ste 350 Danbury CT 06810 Software Services 130793 Gregory Drilling Inc 14112 452nd Ave SE North Bend WA 98045 Drilling Services 122013 Associated Equipment 5106 West Viola Yakima WA 98908 HVAC Services 111719 3 350846 350846 Patient Service Fees 624100 14472617 14472617 Meals, Books, and Vending 624100 47290 47290 102601 102601 14622508 385342 385342 89852 43800 46052 46052 46052 5000 0 5000 5000 5000 15409748 14622508 0 436394 393532 393532 7170153 4467715 2702438 306073 250255 55818 1344464 1088103 256361 711622 407951 303671 14659 14659 86024 18177 67847 57436 57436 410377 341496 68881 93893 93323 570 102985 86812 16173 20840 15524 5316 756361 712419 43942 64660 25808 38852 23223 5331 17892 368243 341824 26419 261587 127876 133711 Food Supplies 812906 812883 23 Credit Loss (Recovery) 200688 200834 -146 Taxes & Licenses 130556 100080 30476 Equipment 78308 67625 10683 171885 103534 68351 13580475 9267570 4312905 0 484793 1009362 1242420 619640 1880457 2262256 175319 235544 14567466 11824670 2430865 2742796 10081745 11901818 311427 386368 16607026 19157784 1526749 1431347 350846 0 311428 386368 2189023 1817715 X 14418003 17340069 14418003 17340069 16607026 19157784 1829273 1092793 0 X 0 1 X 1 0 X 886656 3032001 980761 350846 5250264 10664696 10311406 10412829 10250332 14622508 56261771 10664696 11198062 13444830 11231093 14973354 61512035 0 0 0 61512035 754017 411952 454593 476267 475194 2572023 754017 411952 454593 476267 475194 2572023 13732 13732 11432445 11610014 13899423 11707360 15448548 64097790 0.95970 0.95730 0.04010 0.04210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 372643 372643 11607752 9795916 1811836 2477162 2028754 448408 109909 109909 2742796 Deferred Compensation Plan 386368 386368 X Part X, Line 2: Management believes that the entity has appropriate support for any tax positions taken affecting their annual filing requirements, and as such, do not have any uncertain tax positions that are material to the consolidated financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. X X 0 0 X X X 0 1 0 0 0 0 0 0 0 Gregory J Rehmann Medical Director 293459 0 0 0 0 0 14673 0 15964 0 324096 0 0 0 Scott Munson Executive Director 195611 0 0 0 25000 0 9781 0 15408 0 245800 0 0 0 Mark Loes Director of Operations 151589 0 0 0 0 0 7579 0 15408 0 174576 0 0 0 Garen Barnett IT Manager 114379 0 0 0 0 0 5719 0 36540 0 156638 0 0 0 Part I, Line 1a The Executive Director lives on-site as part of work agreement with the Organization. The housing and personal services provided are not included in taxable wages. Part I, Line 4b The Organization entered into a 457(f) nonqualified deferred compensation plan with the Executive Director in 2005 and amended in 2016. Under the terms of the agreement, the Organization will contribute annually according to the schedule specified in the agreement. The Organization maintains a life insurance policy and investment account to help fund the agreement, which is included in other assets on the statement of financial position. The deferred compensation plan payable to the Executive Director is included on Form 990, Part X, Line 25. As of December 31, 2023, the amount payable under the plan totals $386,368 which includes the cash surrender value of the life insurance policy and the fair market value of the deferred compensation investment account. Schedule J, Part II, Column (B)(iii) includes compensation of $25,000 for amounts contributed to the plan on behalf of Scott Munson. Associated Equipment Entity owned by Dennis Klingele, Board Director 111719 HVAC Units 0 Form 990, Part VI, Section A, line 8b No committees are authorized to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b A draft of the Form 990 is reviewed and approved by the Executive Director and provided to board members prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The Board members and Officers are responsible to report any business, professional or personal activity they are engaged in that could be regarded as a conflict of interest. The board members and Officers may disclose the situation and answer questions; however, they may not enter into the any formal discussion of the case. The board member may not vote on the motion being considered. Additionally, the board is asked annually to sign a conflict-of-interest disclosure statement. Form 990, Part VI, Section B, line 15a The board members determine compensation for the Executive Director based on salary surveys and studies. Last compensation determination for the Executive Director was conducted in 2023. Compensation for all employees, other than the Executive Director, is determined by the Executive Director. Form 990, Part VI, Section C, line 19 Governing documents, policies and financial statements are made available to the public upon request. Sundown M Foundation PO Box 217 Selah WA 98942 911469893 Education of Chemical Addiction and Promoting Research WA 501(c)(3) Line 10 Sundown M Ranch Corporation 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0