2023-10-10T13:09:05-05:00 2023-06-30 521273734 LSWG PA 1801 RESEARCH BLVD SUITE 320 ROCKVILLE MD 20850 990 2022-07-01 464104592 HEART OF THE CIVIL WAR HERITAGE AREA INC HEAR 2402856727 22 S MARKET STREET 215 FREDERICK MD 21701 ELIZABETH SCOTT SHATTO EXECUTIVE DIRECTOR 2402856727 2023-10-10 1 ELIZABETH SCOTT SHATTO 999009999 0 C EVA WEBB P01251814 3016629200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH SCOTT SHATTO 22 S MARKET STREET 215 FREDERICK MD 21701 469691 0 X WWW.HEARTOFTHECIVILWAR.ORG X 2013 MD TO PRESERVE AND PROMOTE THE HISTORIC SITES, TOWNS, CULTURAL LANDSCAPES AND DIVERSE STORIES IN CARROLL, FREDERICK AND WASHINGTON COUNTY, MARYLAND. 11 11 2 69 0 0 354918 467411 0 0 0 411 378 1869 355296 469691 24861 25000 0 0 163001 162285 0 0 31253 140217 167777 328079 355062 27217 114629 246610 406970 37648 83379 208962 323591 TO PRESERVE AND PROMOTE THE HISTORIC SITES, TOWNS, CULTURAL LANDSCAPES AND DIVERSE STORIES IN CARROLL, FREDERICK AND WASHINGTON COUNTY, MARYLAND. 0 0 226812 25000 TECHNICAL ASSISTANCE: HCWHA OFFERS NONPROFIT ORGANIZATIONS ANDGOVERNMENT UNITS IN THE HERITAGE AREA TECHNICAL ASSISTANCE INCLUDINGGRANT WORKSHOPS, GRANT APPLICATION REVIEW, ASSISTANCE IDENTIFYINGFUNDING SOURCES, INFORMATION ABOUT TAX CREDITS, REFERRALS TOCONSULTANTS AND OTHER EXPERTS, SHARING BEST PRACTICES FOR HISTORICSITES AND MUSEUMS, EXTENSIVE ONLINE PROMOTION OF EVENTS AND PUBLICPROGRAMS, COORDINATION OF REGIONAL PROGRAMMING AND MARKETING EFFORTS,SECTION 106 REVIEW/ADVOCACY, PROGRAMMING OPPORTUNITIES AT NEWCOMERHOUSE, AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES WHEN AVAILABLE. 226812 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 2 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X ELIZABETH SCOTT SHATTO 2402856727 22 S MARKET ST SUITE 215 FREDERICK MD 21701 CATHERINE MAGI DIRECTOR 1.00 X 0 0 0 GARY CANDELARIA TREASURER 1.00 X X 0 0 0 AMY YINGLING DIRECTOR 1.00 X 0 0 0 KRISTEN MCMASTERS PRESIDENT 1.00 X X 0 0 0 MARIA LANE DIRECTOR 1.00 X 0 0 0 RICHARD TURNER DIRECTOR 1.00 X 0 0 0 SHUAN BUTCHER VICE-PRESIDENT 1.00 X X 0 0 0 TEREANCE MOORE DIRECTOR 1.00 X 0 0 0 AL MARTIN DIRECTOR 1.00 X 0 0 0 DAVID ZIEDELIS DIRECTOR 1.00 X 0 0 0 DENNIS FRYE DIRECTOR 1.00 X 0 0 0 DAN SPEDDEN DIRECTOR 1.00 X 0 0 0 JOHN FIESELER DIRECTOR 1.00 X 0 0 0 TOM RIFORD DIRECTOR 1.00 X 0 0 0 ELIZABETH SCOTT SHATTO EXECUTIVE DIRECTOR 40.00 X 81179 0 14143 81179 0 14143 0 0 0 0 0 112354 355057 467411 411 411 FEES & SERVICES 611710 1869 1869 1869 469691 1869 0 411 X 25000 25000 82385 32954 32954 16477 50642 17725 25321 7596 19042 7254 8342 3446 10216 3892 4475 1849 13935 13935 44927 44927 67007 67007 4705 4705 9071 3456 3974 1641 4498 4498 7891 7891 1726 1726 PROGRAM EXPENSES 7161 7161 DUES AND MEMBERSHIPS 3350 3350 PUBLICATIONS/COMMUNICAT 3262 1697 1565 FUNDRAISING EXPENSES 244 244 355062 226812 96997 31253 155151 215132 25199 89300 137600 292 1861 1286 1543 3514 3514 0 0 581 25635 246610 406970 10097 24778 27551 33246 0 25355 37648 83379 X 154295 193935 54667 129656 208962 323591 246610 406970 114629 0 X 1 X 0 0 0 X 355372 300028 315312 354918 467411 1793041 355372 300028 315312 354918 467411 1793041 1793041 411 411 90 378 1869 2337 1795789 0.99850 0.99970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3514 3514 0 0 SECURITY DEPOSIT 581 RIGHT OF USE OPERATING LEASE ASSET 25054 25635 OPERATING LEASE LIABILITY - CURRENT PORTION 11059 OPERATING LEASE LIABILITY - NET OF CURRENT PORTION 14296 25355 X 576059 106368 106368 469691 0 469691 461430 106368 106368 355062 0 355062 PART X, LINE 2: HCWHA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. AS SUCH, IT IS EXEMPT FROM INCOME TAXES ON ALL BUT UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE ORGANIZATION HAS NOT RECEIVED ANY NOTICES FROM THE INTERNAL REVENUE SERVICE THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX PROVISIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023 AND 2022. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. 1 PART I, LINE 2: MINI-GRANT GUIDELINES AND REPORTING: MINI-GRANTS ARE PAID BY HEART OF THE CIVIL WAR HERITAGE AREA TO GRANTEES ON A REIMBURSEMENT BASIS. GRANTEES SEND A REPORT WITH INFORMATION ABOUT THE PROJECT EXECUTION AND IMPACT WITH THE BUDGET OF ACTUAL EXPENDITURES, SHOWING THE MINI-GRANT FUNDS AND CASH AND IN-KIND MATCH. THE ASSISTANT DIRECTOR REVIEWS THE REPORT, WHICH IS THEN APPROVED BY THE EXECUTIVE DIRECTOR, AT WHICH TIME THE MINI-GRANT PAYMENT IS SENT BY CHECK. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED WITH MEMBERS OF THE GOVERNING BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ASKED TO DISCLOSE ANNUALLY, IF APPLICABLE. FORM 990, PART VI, SECTION B, LINE 15 REVIEW AND APPROVAL BY BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE, USE OF DATA AS TO COMPARABLE COMPENSATION, AND CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 44,927. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,927.