Sundown M Ranch Corporation
Nonprofit profile at a glance
- EIN
- 910823103
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Selah, WA, USA
- Phone
- 5094570990
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug Abuse, Treatment Only
Reported finances
- Revenue
- $17,469,377
- Expenses
- $16,950,880
- Assets
- $23,807,151
- Liabilities
- $2,151,822
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- Dr Nancy Hecox (President (Until Jul))
- Angela Stewart (President)
- Layci Nelson (Vice President)
- Dave Lewis (Past President)
- Scott Munson (Executive Director)
Highest reported compensation
- Gregory J Rehmann (Medical Director): $346,132 total reported compensation
- Scott Munson (Executive Director): $309,030 total reported compensation
- Mark Loes (Director of Operations): $193,274 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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.
What it reported doing in 2025
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.
Operating model
- Revenue model
- Other-operating. 93% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 85
- Accountability: 95
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.7%; rating input score 78
- Program expense ratio: 76.9%; rating input score 77
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 1.4; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 8.4%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 2.5% per year; rating input score 100; 20th percentile among comparable filings
- Revenue growth: 3.2% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: 2% per year; rating input score 100; 14th percentile among comparable filings
Details
- Where the money goes: 77.7% of revenue deployed · 76.9% of spending went to programs
- Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $13M in reported program spending
- Leadership: top reported pay $346K · 21 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $380K reported
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Operating margin scored 37/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.