2026-03-27T16:29:41-04:00 2025-06-30 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2024-07-01 521123712 WASHINGTON COUNTY HUMAN DEVELOPMENT COUNCIL INC WASH 3017915421 PO BOX 663 HAGERSTOWN MD 21741 DEREK SMITH EXECUTIVE DIRECTOR 3017915421 2026-03-26 false KELLY T SMITH CPA P02283604 3017335020 2026-03-26 2024 2025-03-06 01:10:19Z DEREK SMITH PO BOX 663 HAGERSTOWN MD 21741 12262987 false X WWW.WCHDC.ORG X 1978 MD THE ORGANIZATION'S STATED PURPOSE IS TO PROVIDE A DEINSTITUTIONALIZED LIVING ENVIRONMENT, PREEMPLOYMENT TRAINING, AND TRANSPORTATION TO DEVELOPMENTALLY DISABLED ADULTS IN WASHINGTON AND FREDERICK COUNTIES OF MARYLAND. 10 10 196 10 0 5248 21543 11200293 11889764 562094 301826 645 -12224 11768280 12200909 0 0 7926145 8543821 0 0 1957259 2012810 9883404 10556631 1884876 1644278 15025009 15189356 4655519 3175588 10369490 12013768 X THE ORGANIZATION'S STATED PURPOSE IS TO PROVIDE A DEINSTITUTIONALIZED LIVING ENVIRONMENT, PREEMPLOYMENT TRAINING, AND TRANSPORTATION TO DEVELOPMENTALLY DISABLED ADULTS IN WASHINGTON AND FREDERICK COUNTIES OF MARYLAND. false false 3226523 7220254 ALTERNATIVE LIVING UNITS - PROVIDES THE USE OF HOUSING AND CONTINUING CARE IN THE FORM OF ALTERNATIVE LIVING UNITS IN A DEINSTITUTIONALIZED ENVIRONMENT WITH HOUSE PARENTS. 1973002 751162 STAFF AUGMENTATION PROGRAM CONSISTS OF PROVIDING SERVICES TO CLIENTS WHO NEED ADDITIONAL SERVICES, SUCH AS ONE ON ONE SUPPORT, DUE TO THE SEVERITY OF THEIR DISABILITIES. 2194187 3068258 ADULT DAY & MEDICAL CENTER - PROVIDED DAY HABILITATION AND MEDICAL CARE FOR ADULT CLIENTS. 593805 850090 SUPPORTED EMPLOYMENT PROVIDES VOCATIONAL TRAINING FOR CLIENTS IN THE ORGANIZATION'S STORE. EXPENSES: 211,106 REVENUE: 135,416 COMMUNITY LEARNING SERVICES ARE ACTIVITIES, SPECIAL ASSISTANCE, SUPPORT, AND EDUCATION TO HELP INDIVIDUALS WHOSE AGE, DISABILITY, OR CIRCUMSTANCES CURRENTLY LIMITS THEIR ABILITY TO BE EMPLOYED AND/OR PARTICIPATE IN ACTIVITIES IN THEIR COMMUNITIES. CLIENTS ARE ASSISTED IN DEVELOPING THE SKILLS AND SOCAL SUPPORTS NECESSARY TO GAIN, RETAIN, OR ADVANCE IN EMPLOYMENT. EXPENSES: 281,948 REVENUE: 605,407 OTHER PROGRAMS CONSIST OF PROVIDING INDIVIDUAL SUPPORT SERVICE, SUPPORTED EMPLOYMENT, DAY MEDICAL CARE, HANDS-ON ASSISTANCE, AND TRANSPORTATION SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. EXPENSES: 100,751 REVENUE: 109,267 593805 850090 7987517 true true false false false false false false false false true false false false true false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 14 0 false 196 true false false false false false false false false X 10 10 false false false false false false false true true false false true true true false true true true true false MD X JAN HAWBAKER LAWYER 3017915421 PO BOX 663 HAGERSTOWN MD 21741 CHARLES CONWAY III DSP 40.00 X 137174 0 9085 DEREK SMITH EXECUTIVE DI 40.00 X 118274 0 9085 NATALIE WILLS DSP 40.00 X 110598 0 9085 JAN HAWBAKER LAWYER CFO 40.00 X 100480 0 9085 MICHAEL DRAPER DIRECTOR 1.00 X 0 0 0 BETH BAKER FERREE DIRECTOR 1.00 X 0 0 0 RICHARD JOSEPH KROPKA TREASURER 1.00 X X 0 0 0 STEVEN ALLEN MCABEE VICE PRESIDE 1.00 X X 0 0 0 RON MCALLISTER DIRECTOR 1.00 X 0 0 0 EARL HALTERMAN MOYER DIRECTOR 1.00 X 0 0 0 PAMELA RICKER DIRECTOR 1.00 X 0 0 0 MICHAEL SHENK FINANCIAL CO 1.00 X 0 0 0 MELANIE LEIGH SYLVESTER PRESIDENT 1.00 X X 0 0 0 LINDA FAYE TRAVIS DIRECTOR 1.00 X 0 0 0 466526 36340 4 false false false 19869 1674 21543 RESIDENTIAL SERVICES 623990 7220254 7220254 DAY PROGRAM 621400 3068258 3068258 STAFF AUGMENTATION PROGRAM 624310 751162 751162 OTHER PROGRAMS 624100 740823 740823 MISCELLANEOUS PROGRAM REVENUE 900099 109267 109267 11889764 308316 308316 4117 10607 -6490 -6490 -6490 765 19869 13971 -13206 38482 37500 982 982 12200909 11890746 301826 254244 254244 7051834 5579071 1472763 595021 476697 118324 642722 499655 143067 35185 4293 30892 10930 3615 7315 25340 3503 21837 380660 138731 241929 620172 530108 90064 233107 204012 29095 29827 17311 12516 333624 267090 66534 212180 151697 60483 FOOD 88983 88983 PROGRAM ACTIVITIES 42802 22751 20051 10556631 7987517 2569114 0 549034 155212 9106358 9522166 877218 761565 39942 55398 9121986 4904500 4436675 4217486 15782 477529 15025009 15189356 406890 369206 1377733 1271382 2870896 1535000 4655519 3175588 X 10369490 12013768 10369490 12013768 15025009 15189356 X 1644278 X false true X true true true X 262854 23817 20320 5248 21543 333782 8942428 8698001 10084403 11239430 11929011 50893273 9205282 8721818 10104723 11244678 11950554 51227055 51227055 15620 6709 89973 314072 308316 734690 15620 6709 89973 314072 308316 734690 9220902 8728527 10194696 11558750 12258870 51961745 0.98590 0.01000 0.00000 X SUPPLEMENTAL INFORMATION THE ORGANIZATION HAS ELECTED TO MODIFY ITS REPORTING METHODOLOGY FOR THE CALCULATION OF THE PUBIC SUPPORT TEST, TRANSITIONING FROM PART II TO PART III OF SCHEDULE A FOR THE FISCAL YEAR ENDING JUNE 30, 2024. THIS CHANGE REFLECTS A MORE ACCURATE REPRESENTATION OF THE ORGANIZATION'S PUBLIC SUPPORT, AS THE MAJORITY OF ITS FUNDING IS DERIVED FROM PROGRAM REVENUE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1028932 1028932 5566189 3611647 1954542 984221 596151 388070 1542644 696702 845942 4217486 DUE TO FUNDING AGENCIES 1404993 INSTALLMENT CONTRACTS 121954 CUSTOMER DEPOSITS 4980 OPERATING LEASE OBLIGATIONS 3073 1535000 12252380 12252380 -51471 -51471 12200909 10608102 51471 51471 10556631 10556631 SCHEDULE D, PAGE 4, PART XI, LINE 4B COGS INCLUDED W/ FUNCTIONAL EXPENSES -37,500 DIRECT FUNDRAISING EXP INCLUDED W/ FUNCTIONAL EXPENSES -13,971 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS INCLUDED W/FUNCTIONAL EXPENSES 37,500 DIRECT FUNDRAISING EXP INCLUDED W/FUNCTIONAL EXPENSES 13,971 SCHEDULE D, PAGE 4, PART XIII THE COUNCIL FOLLOWS THE FASB ACCOUNTING STANDARDS CODIFICATION, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THE COUNCIL'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. THE COUNCIL'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. SCAVENGER HUNT 20634 19869 765 500 13471 20634 19869 765 500 13471 13971 -13206 FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION'S STATED PURPOSE IS TO PROVIDE A DEINSTITUTIONALIZED LIVING ENVIRONMENT, PREEMPLOYMENT TRAINING, AND TRANSPORTATION TO DEVELOPMENTALLY DISABLED ADULTS IN WASHINGTON AND FREDERICK COUNTIES OF MARYLAND. FORM 990, PAGE 2, PART III, LINE 4D SUPPORTED EMPLOYMENT PROVIDES VOCATIONAL TRAINING FOR CLIENTS IN THE ORGANIZATION'S STORE. EXPENSES: 211,106 REVENUE: 135,416 COMMUNITY LEARNING SERVICES ARE ACTIVITIES, SPECIAL ASSISTANCE, SUPPORT, AND EDUCATION TO HELP INDIVIDUALS WHOSE AGE, DISABILITY, OR CIRCUMSTANCES CURRENTLY LIMITS THEIR ABILITY TO BE EMPLOYED AND/OR PARTICIPATE IN ACTIVITIES IN THEIR COMMUNITIES. CLIENTS ARE ASSISTED IN DEVELOPING THE SKILLS AND SOCAL SUPPORTS NECESSARY TO GAIN, RETAIN, OR ADVANCE IN EMPLOYMENT. EXPENSES: 281,948 REVENUE: 605,407 OTHER PROGRAMS CONSIST OF PROVIDING INDIVIDUAL SUPPORT SERVICE, SUPPORTED EMPLOYMENT, DAY MEDICAL CARE, HANDS-ON ASSISTANCE, AND TRANSPORTATION SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. EXPENSES: 100,751 REVENUE: 109,267 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO THE DEPUTY DIRECTOR, WHO REVIEWS THE FORM PRIOR TO ITS BEING FILED. A DRAFT IS AVAILABLE FOR REVIEW BY BOARD MEMBERS WHO REQUEST IT. FORM 990, PAGE 6, PART VI, LINE 15A PAY INCREASES ARE REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY. PAY INCREASES ARE BASED ON PERFORMANCE REVIEWS AND COST OF LIVING INCREASES. FORM 990, PAGE 6, PART VI, LINE 15B PAY INCREASES ARE REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY. PAY INCREASES ARE BASED ON PERFORMANCE REVIEWS AND COST OF LIVING INCREASES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO INDIVIDUALS WHO REQUEST THEM. FORM 990, PART XI, LINE 9 COGS INCLUDED W/ FUNCTIONAL EXPENSES 37,500 DIRECT FUNDRAISING EXP INCLUDED W/ FUNCTIONAL EXPENSES 13,971 COGS INCLUDED W/FUNCTIONAL EXPENSES -37,500 DIRECT FUNDRAISING EXP INCLUDED W/FUNCTIONAL EXPENSES -13,971