2025-10-06T15:29:25-05:00 2024-12-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-01-01 910823103 Sundown M Ranch Corporation SUND 5094570990 PO Box 217 Selah WA 98942 Scott Munson Executive Director 5094570990 2025-10-03 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-10-03 2024 2025-03-06 01:10:19Z Scott Munson PO Box 217 Selah WA 98942 16985664 0 X www.sundown.org X 1967 WA To provide treatment to adults and youth diagnosed with substance abuse disorders. 12 12 206 12 0 0 350846 165952 14622508 16306902 390342 448233 46052 34290 15409748 16955377 0 0 0 0 9925844 11372000 0 0 0 3654631 4263625 13580475 15635625 1829273 1319752 19157784 21662718 1817715 1958246 17340069 19704472 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 12182905 16306902 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 2024 the Organization provided inpatient services to approximately 160 youth and 1,562 adults. In addition, 692 individuals were served in our outpatient programs. 12182905 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 0 0 0 0 0 0 1 1 0 0 0 1 32 0 1 206 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 Dr Nancy Hecox President 1.00 0.10 X X 0 0 0 Dave Lewis Vice President 1.00 0.00 X X 0 0 0 Angela Stewart Treasurer 1.00 0.00 X X 0 0 0 Layci Nelson Secretary 1.00 0.00 X X 0 0 0 Rick Beecroft Past President 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 Scott Munson Executive Director 40.00 0.10 X 276960 0 28878 James Jaquith Director of Finance 40.00 0.10 X 124146 0 27870 Mark Loes Director of Operations 40.00 0.00 X 163657 0 23213 Gregory J Rehmann Medical Director 40.00 0.00 X 294257 0 36033 Garen Barnett IT Manager 40.00 0.00 X 120513 0 31990 Alicia Egan Director of Programs 40.00 0.00 X 108845 0 27788 Quatandra Jarvis Director of Human Resources 40.00 0.00 X 101830 0 24065 Mark Baysinger Facilities Manager 40.00 0.00 X 101480 0 20104 1291688 0 219941 8 0 1 0 Clean Image Services PO Box 1327 Ellensbeurg WA 98926 Water Mit Repair Service 295585 SPD&G Advertising 1440 North 16th Ave Yakima WA 98902 Advertising Service 151006 Pendleton Excavating and Paving 551B Elston Rd Yakima WA 98901 Paving Services 135361 Gregory Drilling 14112 452nd Ave SE North Bend WA 98045 Drilling Services 122013 12 164857 1095 165952 Patient Service Fees 624100 16172164 16172164 Meals, Books, and Vending 624100 59249 59249 75489 75489 16306902 446995 446995 64577 30287 34290 34290 34290 1238 0 1238 1238 1238 16955377 16306902 0 482523 645143 18701 626442 7953439 6335698 1617741 295123 250104 45019 1720494 1382601 337893 757801 545617 212184 18503 18503 63246 18000 45246 63954 63954 573801 409709 164092 87767 84945 2822 103930 93849 10081 32985 19243 13742 915139 870549 44590 65405 27954 37451 18483 4678 13805 404941 372546 32395 340908 313635 27273 Food Supplies 918850 918850 Equipment 117578 114541 3037 Taxes & Licenses 113290 52642 60648 Credit Loss (Recovery) 91729 93004 -1275 333116 256039 77077 15635625 12182905 3452720 0 1009362 457265 619640 2026462 2262256 2467282 235544 237023 15481549 12201054 2742796 3280495 11901818 12733523 386368 460668 19157784 21662718 1431347 1497578 386368 460668 1817715 1958246 X 17340069 19704472 17340069 19704472 19157784 21662718 1319752 1044651 0 X 0 1 X 1 0 X 886656 3032001 980761 350846 165952 5416216 10311406 10412829 10250332 14622508 16306902 61903977 11198062 13444830 11231093 14973354 16472854 67320193 0 0 0 67320193 411952 454593 476267 475194 511572 2329578 411952 454593 476267 475194 511572 2329578 11610014 13899423 11707360 15448548 16984426 69649771 0.96660 0.95970 0.03340 0.04010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 372643 372643 11956528 10056110 1900418 2699857 2144944 554913 452521 452521 3280495 Deferred Compensation Plan 460668 460668 X Part X, Line 2: Management believes that the entity has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does 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 0 0 X X X 0 1 0 0 0 0 0 0 0 Gregory J Rehmann Medical Director 294257 0 0 0 0 0 14713 0 21461 0 330431 0 0 0 Scott Munson Executive Director 251960 0 0 0 25000 0 13848 0 15170 0 305978 0 0 0 Mark Loes Director of Operations 163657 0 0 0 0 0 8183 0 15170 0 187010 0 0 0 Garen Barnett IT Manager 120513 0 0 0 0 0 6026 0 26104 0 152643 0 0 0 James Jaquith Director of Finance 124146 0 0 0 0 0 6207 0 21803 0 152156 0 0 0 Part I, Line 1a The Executive Director lives on-site as part of work agreement with the Organization. The employment agreement stipulates that, as a condition of employment, the Executive Director is required to reside onsite in a residence Provided by Sundown M Ranch Corporation. The housing provided is excluded from 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, 2024, the amount payable under the plan totals $460,668 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. 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. The Board determines compensation for the Executive Director every 3 to 5 years. 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