2026-08-06T15:37:58-05:00 2025-12-31 423603499 Eide Bailly Advisory LLC 877 W Main St Ste 800 Boise ID 837025858 990 2025-01-01 910823103 Sundown M Ranch Corporation 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 19315486 0 X www.sundown.org X 1967 WA To provide treatment to adults and youth diagnosed with substance abuse disorders. 12 12 377 14 0 0 165952 650717 16306902 15735617 448233 1040824 34290 42219 16955377 17469377 0 0 0 0 11372000 12502347 0 0 0 4263625 4448533 15635625 16950880 1319752 518497 21662718 23807151 1958246 2151822 19704472 21655329 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 13028725 15735617 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 2025 the Organization provided inpatient services to approximately 170 youth and 1,500 adults. In addition, 650 individuals were served in our outpatient programs. 13028725 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 1 0 0 1 39 0 1 377 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 (Until Jul) 1.00 0.10 X X 0 0 0 Angela Stewart President 1.00 0.00 X X 0 0 0 Layci Nelson Vice President 1.00 0.00 X X 0 0 0 Rick Beecroft Secretary 1.00 0.10 X X 0 0 0 Dave Lewis Past President 1.00 0.00 X X 0 0 0 Verlynn Best Director (Until May) 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 0.10 X 0 0 0 Sharon Elliot Director (From Sep) 1.00 0.00 X 0 0 0 Jedean Corpron Director (From Nov) 1.00 0.00 X 0 0 0 Scott Munson Executive Director 40.00 0.10 X 280000 0 29030 James Jaquith Director of Finance 40.00 0.10 X 128141 0 27640 Mark Loes Director of Operations 40.00 0.00 X 169756 0 23518 Gregory J Rehmann Medical Director 40.00 0.00 X 309344 0 36788 Garen Barnett IT Manager 40.00 0.00 X 125379 0 15030 Alicia Egan Director of Programs 40.00 0.00 X 119548 0 28322 Mark Baysinger Facilities Manager 40.00 0.00 X 105446 0 20302 1237614 0 180630 7 0 1 0 Washington Wastewater Solutions PO Box 1014 Selah WA 98942 Wastewater system services 190028 Fextex Systems Inc 732 N 16th Ave Suite 21 Yakima WA 98902 Wastewater system services 189704 2 650417 300 650717 Patient Service Fees 624100 15635462 15635462 Meals, Books, and Vending 624100 64538 64538 35617 35617 15735617 473657 473657 61253 19034 42219 42219 42219 2328564 65678 1817093 9982 511471 55696 567167 567167 17469377 15735617 0 1083043 658505 19342 639163 8592295 6768966 1823329 368490 292898 75592 2037358 1554412 482946 845699 625817 219882 8755 8755 84304 19800 64504 69884 69884 577528 421621 155907 99736 78703 21033 276062 127382 148680 72173 51038 21135 933775 882220 51555 96723 89282 7441 55941 19229 36712 387763 356742 31021 576216 530119 46097 Food Supplies 952473 952370 103 Equipment 108049 99457 8592 Medical Aid 39532 39532 Credit Loss (Recovery) 32318 32318 77301 67477 9824 16950880 13028725 3922155 0 457265 235956 2026462 2032749 2467282 2296839 237023 425629 15746655 12037504 3280495 3709151 12733523 14546751 460668 560076 21662718 23807151 1497578 1591746 460668 560076 1958246 2151822 X 19704472 21552291 0 103038 19704472 21655329 21662718 23807151 518497 1432360 0 X 0 1 X 1 0 X 3032001 980761 350846 165952 650717 5180277 10412829 10250332 14622508 16306902 15735617 67328188 13444830 11231093 14973354 16472854 16386334 72508465 0 0 0 72508465 454593 476267 475194 511572 534910 2452536 454593 476267 475194 511572 534910 2452536 13899423 11707360 15448548 16984426 16921244 74961001 0.96730 0.96660 0.03270 0.03340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 372643 372643 12041542 10258335 1783207 2490241 1779169 711072 842229 842229 3709151 Deferred Compensation Plan 560076 560076 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 309344 0 0 0 0 0 15467 0 21461 0 346272 0 0 0 Scott Munson Executive Director 255000 0 0 0 25000 0 14000 0 15170 0 309170 0 0 0 Mark Loes Director of Operations 169756 0 0 0 0 0 8488 0 15170 0 193414 0 0 0 James Jaquith Director of Finance 128141 0 0 0 0 0 5977 0 21803 0 155921 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, 2025, the amount payable to the Executive Director under the plan totals $560,076 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 7 Sundown M Ranch Corporation 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 Sundown M Foundation S 56932 Cash