2026-08-06T15:37:24-05:00 2025-12-31 423603499 Eide Bailly Advisory LLC 877 W Main St Ste 800 Boise ID 837025858 990 2025-01-01 911469893 Sundown M Foundation SUND 5094570990 PO Box 217 Selah WA 98942 Scott Munson Executive Director 5094570990 2026-08-05 1 Kimberly C Nelson P01887713 2083447150 2026-08-04 2025 2025-03-06 01:10:19Z Scott Munson PO Box 217 Selah WA 98942 69757 0 X N/A X 1988 WA To educate the public about chemical addiction and promote research and education. 5 5 0 6 0 0 920 0 0 27838 38436 41919 0 0 39356 69757 0 56932 0 0 0 0 0 0 0 0 66788 0 123720 39356 -53963 1545142 1491179 0 0 1545142 1491179 Our mission is to educate the public about chemical addiction and its treatment as well as to promote research and education relating to this field of study. 0 0 86841 56932 27838 The Foundation conducted the Merrill Scott Symposium on Alcoholism that included providing professional training and CEU hours for Substance Use Disorder Professionals. In addition, a banquet was sponsored open to the community where information was provided about substance use disorders, local providers and recovery. The Foundation also provided direct scholarships for individuals who had no other resources to fund treatment. 86841 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 X James Jaquith 5098533275 PO Box 217 Selah WA 98942 Dr Frederick Montgomery President 0.10 1.00 X X 0 0 0 Neil Buren Director 0.10 1.00 X 0 0 0 Rick Beecroft Director (From Sep) 0.10 1.00 X 0 0 0 Dennis Klingele Director 0.10 1.00 X 0 0 0 Bob DiPietro Jr Director (From Sep) 0.10 1.00 X 0 0 0 Dr Nancy Hecox Director (Until Jul) 0.10 1.00 X 0 0 0 Scott Munson Executive Director 0.10 40.00 X 0 280000 29030 James Jaquith Director of Finance 0.10 40.00 X 0 128141 27640 0 408141 56670 0 0 1 0 0 Symposium Revenue 624310 24835 24835 3003 3003 27838 41919 41919 69757 27838 0 41919 56932 56932 9014 9014 57774 29909 27865 123720 86841 36879 0 1545142 1491179 1545142 1491179 0 0 X 1160522 1150914 384620 340265 1545142 1491179 1545142 1491179 -53963 0 X X 0 1 X 0 0 X 9841 1306 4513 920 0 16580 9841 1306 4513 920 16580 16580 32 38 21814 38436 41919 102239 118819 27838 0.13950 0.29240 X Sundown M Foundation fails to meet the public support test for the years ended December 31, 2021 through December 31, 2025. However, based on the following facts and circumstances, the organization should continue to be recognized as a publicly supported organization under Internal Revenue Code Section 509(a)(1).Ten-Percent of Support:The total amount of public support for the organization during the above mentioned period is 13.95%. Therefore, the total public support is greater than the required 10%.Attraction of Public Support:The organization does not receive more than 33 1/3% of its support from government units or from contributions from the general public due to the fact that in prior years the organization did not actively seek out contributions. In 2020, the Foundation's main source of revenue, educational events, was suspended for the foreseeable future and did not resume until after December 31, 2024. However, during the 2025 fiscal year, the Foundation was able to resume its annual Symposium event for the first time since the beginning of the COVID-19 pandemic. The organization is planning to hold more educational events in the future to help increase public support.Sources of Support:Sundown M Foundation does not receive support from a single family; rather it receives support from members of the general public through programmatic events, and through business and individual contributions. The organization received a portion of its support from individuals in the community.Representative Governing Body:Sundown M Foundation is served by a governing body that represents the interest of the public; it does not represent the interests of the donors of Sundown M Foundation. These representatives ensure that the organization continues to fulfill its exempt purpose which is to educate the public about chemical addiction and promote research and education. Based on the above facts and circumstances, Sundown M Foundation should continue to be considered as publicly supported under Internal Revenue Code Section 509(a)(1). Schedule A, Part VI, List of Unusual Grants: Description: Unexpected Cash Bequest Date: 07/18/22 Amount: 212804. Description: Final payment of Unexpected Cash Bequest Date: 12/31/23 Amount: 42545. 0 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. 1 Patient Assistance 3 56932 Part I, Line 2: The Foundation provides scholarships to individuals under the care of Sundown M Ranch. Eligibility is limited to individuals without access to private insurance or public funding. Upon Executive Director approval, funds are transferred directly to Sundown M Ranch and applied to the patient's account, with each transaction documented by a signed memorandum and recorded in the patient's Electronic Health Record. 0 1 0 0 0 0 0 0 0 Scott Munson Executive Director 0 255000 0 0 0 25000 0 14000 0 15170 0 309170 0 0 James Jaquith Director of Finance 0 128141 0 0 0 0 0 5977 0 21803 0 155921 0 0 Part I, Line 3 The Organization does not establish the compensation of the Executive Director. Compensation is determined by Sundown M Ranch Corporation (SMR), a related organization, and the organization relied on SMR to establish compensation. 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 plan. 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 6 The Foundation has one class of members, Sundown M Ranch Board of Directors. Form 990, Part VI, Section A, line 7a The Foundation's members have the power to elect the Foundation's officers and directors. Form 990, Part VI, Section A, line 7b The Foundation members have the power to vote to dissolve the Foundation as an organization. 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 Compensation for the Executive Director and Director of Finance are determined by Sundown M Ranch Corporation (SMR), a related organization. The SMR 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. Form 990, Part XII, Line 2c Sundown M Foundation does not have an audit committee that assumes responsibility of the audit of its financials statements and selection of an independent accountant, but utilizes the audit committee of Sundown M Ranch Corporation, a related organization, to perform this task. Sundown M Ranch PO Box 217 Selah WA 98942 910823103 Treatment of adults and adolescents afflicted with chemical dependency WA 501(c)(3) Line 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0