Nonprofit · EIN 52-1151566
THE MARYLAND SALEM CHILDRENS TRUST INC
Tax-exempt · FROSTBURG, MD 21532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,379,935 | $436,445 | $1,943,490 | $4,478,303 | $1,506,955 | $2,971,348 |
| June 30, 2024 | 990 | $119,540 | $370,305 | -$250,765 | $2,421,152 | $1,393,294 | $1,027,858 |
| June 30, 2023 | 990 | $1,028,371 | $1,558,353 | -$529,982 | $2,672,003 | $1,393,380 | $1,278,623 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,315,548
- Program service revenue
- $0
- Investment income
- $64,387
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $82,437
- Salaries, compensation and benefits (total)
- $93,147
- Professional fundraising fees
- $0
- Legal fees
- $17,907
- Occupancy
- $88,027
- Travel
- $12,178
- Depreciation
- $92,475
- Program services (functional)
- $200,455
- Management and general (functional)
- $235,990
Balance sheet and other
- Total assets, start of year
- $2,421,152
- Total assets, end of year
- $4,478,303
- Total liabilities, end of year
- $1,506,955
- Net assets, end of year
- $2,971,348
- Land, buildings and equipment
- $1,729,648
- Net assets without donor restrictions
- $2,971,348
- Gross receipts
- $2,379,935
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1979
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BENJAMIN J RIEGSECKER | EXECUTIVE DIRECTOR Officer | 40 | $49,871 |
| MERLIN BEITZEL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BILL YODER | TREASURER Trustee or director, Officer | 1 | $0 |
| JIM LAURITA | DIRECTOR Trustee or director | 1 | $0 |
| JIM MATUGA | DIRECTOR Trustee or director | 1 | $0 |
| MIKE OGLINE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MERLIN BEITZEL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BILL YODER | TREASURER Trustee or director, Officer | 1 | $0 |
| JIM LAURITA | DIRECTOR Trustee or director | 1 | $0 |
| JIM MATUGA | DIRECTOR Trustee or director | 1 | $0 |
| MIKE OGLINE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN LAM | EXECUTIVE DIRECTOR Trustee or director, Officer | 20 | $26,922 |
| GRANT ABE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MATTHEW EICHHORN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBIN FOREMAN | TREASURER Trustee or director, Officer | 1 | $0 |
| PATRICIA MACE-LEONARD | DIRECTOR Trustee or director | 1 | $0 |
| CAROLYN HARRIGER | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 605 SALEM DR, FROSTBURG, MD 21532-6040
- In care of
- % LOUISE S RICHARDS
- Principal officer (990 for 2024)
- MERLIN BEITZEL, 605 SALEM DRIVE, FROSTBURG, MD 21532
- Signed the 990
- CONNIE MEYERS, PRESIDENT
- Phone
- (301) 689-8176
- Website
- WWW.MDSALEM.COM
- Return prepared by
- THE RODEHEAVER GROUP PC
Mission
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.
Program accomplishments
- BASIC UPKEEP - HOUSING & SHELTER UPGRADES AND BASIC NEEDS IN PREPARTION OF HOUSING CHILDRENExpenses $200,455
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 52-1151566
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type II
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2026
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,478,303
- Income (IRS master file)
- $2,379,935
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,379,935 | $436,445 | $4,478,303 | XML |
| 990 | June 2024 | $119,540 | $370,305 | $2,421,152 | XML |
| 990 | June 2023 | $1,028,371 | $1,558,353 | $2,672,003 | XML |
| 990 | June 2022 | $1,261,815 | $1,446,207 | $3,209,049 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-1151566).
Questions about THE MARYLAND SALEM CHILDRENS TRUST INC
- What is the EIN of THE MARYLAND SALEM CHILDRENS TRUST INC?
- The employer identification number (EIN) of THE MARYLAND SALEM CHILDRENS TRUST INC is 52-1151566.
- Is THE MARYLAND SALEM CHILDRENS TRUST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2026.
- Are donations to THE MARYLAND SALEM CHILDRENS TRUST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does THE MARYLAND SALEM CHILDRENS TRUST INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE MARYLAND SALEM CHILDRENS TRUST INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE MARYLAND SALEM CHILDRENS TRUST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of THE MARYLAND SALEM CHILDRENS TRUST INC?
- The 990 for the year ended June 30, 2025 names MERLIN BEITZEL.
- Who are the officers and directors of THE MARYLAND SALEM CHILDRENS TRUST INC?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $49,871 (BENJAMIN J RIEGSECKER, EXECUTIVE DIRECTOR).
- How much revenue does THE MARYLAND SALEM CHILDRENS TRUST INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,379,935, expenses of $436,445 and total assets of $4,478,303 at year end.
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