2025-01-30T07:31:47-06:00 2024-06-30 522006953 THE RODEHEAVER GROUP PC 6000 THAYER CENTER OAKLAND MD 21550 990 2023-07-01 521151566 MARYLAND SALEM CHILDREN'S TRUST INC MARY 3016898176 605 SALEM DRIVE FROSTBURG MD 21532 CONNIE MEYERS PRESIDENT 3016898176 2025-01-29 1 0 CLINT ATHEY CPA P01496540 3013343127 2023 2025-03-06 01:10:19Z MERLIN BEITZEL 605 SALEM DRIVE FROSTBURG MD 21532 119540 0 X WWW.MDSALEM.COM X 1979 MD PROVIDE HOME FOR ABUSED, NEGLECTED, & HOMELESS CHILDREN 5 5 0 0 0 0 109068 97510 919303 0 0 22030 0 0 1028371 119540 0 0 0 0 986742 0 0 0 0 571611 370305 1558353 370305 -529982 -250765 2672003 2421152 1393380 1393294 1278623 1027858 PROVIDES HOME, FAMILY, THERAPY AND EDUCATIONAL SERVICES TO CHILDREN IN NEED. PROGRAM FOCUSES ON LIFE SKILLS DEVELOPMENT AND CHARACTER FORMATION. BOTH FAMILY RESTORATION AND THE PROVISION OF A PERMANENT HOME BASE ARE OFFERED TO ALL CHILDREN. 0 0 40629 BASIC CARE - BASIC CHILD CARE, HOUSING & SHELTER, CLOTHING, FOOD, ETC., BASIC MEDICAL AND HEALTH CARE AND SOCIAL COUNSELING FOR FOSTER CHILDREN 40629 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X FINANCE DEPARTMENT-SALEM CHILDREN'S 3016898176 605 SALEM DRIVE FROSTBURG MD 21532 X MERLIN BEITZEL PRESIDENT 1.00 X X 0 0 0 BILL YODER TREASURER 1.00 X X 0 0 0 JIM LAURITA DIRECTOR 1.00 X 0 0 0 JIM MATUGA DIRECTOR 1.00 X 0 0 0 MIKE OGLINE DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 97510 97510 22030 22030 119540 0 0 22030 3500 3500 50721 10429 40292 6092 6092 60000 60000 91991 91991 39575 39575 PRINTING & PUBLICATIONS 47630 47630 PROF SERVICES 30200 30200 CONTRACTED SERVICES 25383 25383 SUPPLIES 15213 15213 370305 40629 329676 0 147539 87738 741239 621303 3996983 2287415 1783225 1709568 0 2543 2672003 2421152 86 0 1393294 1393294 1393380 1393294 X 1278623 1027858 0 0 1278623 1027858 2672003 2421152 -250765 0 X X 0 0 0 X 269512 433128 138721 109068 97510 1047939 269512 433128 138721 109068 97510 1047939 87680 960259 268 151 876 0 22030 23325 91452 120025 211477 1282741 3442000 0.74860 0.80050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 154813 154813 3412236 1922523 1489713 429934 364892 65042 1709568 X PART X, LINE 2: THE TRUST FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS/LIABILITIES OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OR OBLIGATION ARISING FROM THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE TRUST ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE TRUST DOES NOT KNOW OF ANY TAX BENEFITS OR OBLIGATIONS ARISING FROM UNCERTAIN TAX POSITIONS AND, CONSEQUENTLY, THERE WAS NO EFFECT ON THEIR FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FISCAL YEARS ENDING ON OR AFTER JUNE 30, 2013 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 11B THE AUDITOR REVIEWS THE 990 WITH MANAGEMENT AND THE FINANCE COMMITTEE PRIOR TO SUBMITTING THE 990; AND THE FINANCE COMMITTEE CHAIR PRESENTS TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS REVIEWED YEARLY AND SIGNED OFF ON BY THE BOARD OF DIRECTORS AT THEIR FIRST MEETING OF THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST AND THE ORGANIZATION CAN BE CONTACTED BY MAIL, PHONE, OR THROUGH THEIR WEBSITE. PART XII, LINE 2(C) THE FINANCE COMMITTEE MAKES RECOMMENDATION TO FULL BOARD FOR APPROVAL OF AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.