2025-12-17T09:51:08-06:00 2025-06-30 522006953 THE RODEHEAVER GROUP PC 6000 THAYER CENTER OAKLAND MD 21550 990 2024-07-01 521151566 MARYLAND SALEM CHILDREN'S TRUST INC MARY 3016898176 605 SALEM DRIVE FROSTBURG MD 21532 CONNIE MEYERS PRESIDENT 3016898176 2025-12-04 1 0 CLINT ATHEY CPA P01496540 3013343127 2024 2025-03-06 01:10:19Z MERLIN BEITZEL 605 SALEM DRIVE FROSTBURG MD 21532 2379935 0 X WWW.MDSALEM.COM X 1979 MD PROVIDE HOME FOR ABUSED, NEGLECTED, & HOMELESS CHILDREN 5 5 0 0 0 0 97510 2315548 0 0 22030 64387 0 0 119540 2379935 0 0 0 0 0 93147 0 0 0 370305 343298 370305 436445 -250765 1943490 2421152 4478303 1393294 1506955 1027858 2971348 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 200455 BASIC UPKEEP - HOUSING & SHELTER UPGRADES AND BASIC NEEDS IN PREPARTION OF HOUSING CHILDREN 200455 1 0 0 0 0 0 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 0 0 0 0 0 1 2 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 JARON BENDER -SALEM CHILDREN'S TRUS 3016898176 605 SALEM DRIVE FROSTBURG MD 21532 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 BENJAMIN J RIEGSECKER EXECUTIVE DIRECTOR 40.00 X 49871 0 0 49871 0 0 0 0 0 0 0 2315548 2315548 64387 64387 2379935 0 0 64387 82437 82437 10710 10710 17907 17907 75 75 88027 84441 3586 12178 10694 1484 99202 99202 92475 92475 11166 11166 EQUIPMENT RENTAL & MAIN 10812 10812 CONTRACTED SERVICES 5546 5546 EQUIPMENT RENTAL & MAIN 2296 2296 MISCELLANEOUS EXPENSE 1817 1817 1797 1361 436 436445 200455 235990 0 87738 37226 621303 2711429 4109538 2379890 1709568 1729648 2543 0 2421152 4478303 14459 1393294 1492496 1393294 1506955 X 1027858 2971348 1027858 2971348 2421152 4478303 1943490 0 X 0 0 0 X 433128 138721 109068 97510 41978 820405 433128 138721 109068 97510 41978 820405 820405 151 876 22030 64387 87444 91452 120025 211477 1119326 1784905 0.73290 0.74860 X 154813 154813 3501109 1998683 1502426 453616 381207 72409 1729648 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 ACCOUNTANT REVIEWS THE 990 WITH THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS PRIOR TO SUBMITTING THE 990 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.