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THE MARYLAND SALEM CHILDRENS TRUST INC

EIN 52-1151566 FROSTBURG, MD

Browse the largest nonprofits in Maryland

Revenue 2024
$2,379,935
Expenses 2024
$436,445

Program services were 45.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1000
Street
605 SALEM DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

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.

Activities or mission (Part I)

PROVIDE HOME FOR ABUSED, NEGLECTED, & HOMELESS CHILDREN

  • BASIC UPKEEP - HOUSING & SHELTER UPGRADES AND BASIC NEEDS IN PREPARTION OF HOUSING CHILDREN

    Expenses $200,455

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Merlin Beitzel

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Bill Yoder

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Jim Laurita

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Matuga

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mike Ogline

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Benjamin J Riegsecker

    EXECUTIVE DIRECTOR

    Total calculated
    $49,871
    From this org
    $49,871
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,379,935
    Expenses
    $436,445
    Contributions
    $2,315,548
    Grants paid
    $0
  • 2023
    Revenue
    $119,540
    Expenses
    $370,305
    Contributions
    $97,510
    Grants paid
    $0
  • 2022
    Revenue
    $1,028,371
    Expenses
    $1,558,353
    Contributions
    $109,068
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,261,815
    Expenses
    $1,446,207
    Assets (EOY)
    $3,209,049
  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2020 · 990

    Revenue
    $546,150
    Expenses
    $485,196
    Assets (EOY)
    $2,361,934
  • 2019 · 990

    Revenue
    $1,917,336
    Expenses
    $2,284,954
    Assets (EOY)
    $2,177,073
  • 2018 · 990

    Revenue
    $2,454,646
    Expenses
    $2,516,035
    Assets (EOY)
    $2,575,024
  • 2017 · 990

    Revenue
    $2,227,283
    Expenses
    $2,646,660
    Assets (EOY)
    $2,463,978
  • 2016 · 990

    Revenue
    $2,440,124
    Expenses
    $2,670,693
    Assets (EOY)
    $2,893,774
  • 2015 · 990

    Revenue
    $2,704,903
    Expenses
    $2,826,145
    Assets (EOY)
    $3,199,456
  • 2014 · 990

    Revenue
    $2,969,930
    Expenses
    $2,861,704
    Assets (EOY)
    $3,295,375
  • 2013 · 990

    Revenue
    $2,773,068
    Expenses
    $2,674,811
    Assets (EOY)
    $3,155,329

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility SO.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.