2026-01-20T07:54:45-06:00 2025-06-30 521273734 LSWG PA 1801 RESEARCH BLVD SUITE 320 ROCKVILLE MD 20850 990 2024-07-01 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 2026-01-19 1 0 C EVA WEBB P01251814 3016629200 2024 2025-03-06 01:10:19Z ELIZABETH SCOTT SHATTO 22 S MARKET STREET 215 FREDERICK MD 21701 406817 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. 10 10 3 62 0 0 381032 369658 0 20050 4414 17109 0 0 385446 406817 23643 23424 0 0 234472 251241 0 0 42897 124952 190985 383067 465650 2379 -58833 394599 343875 64905 70982 329694 272893 TO PRESERVE AND PROMOTE THE HISTORIC SITES, TOWNS, CULTURAL LANDSCAPES AND DIVERSE STORIES IN CARROLL, FREDERICK AND WASHINGTON COUNTY, MARYLAND. 0 0 324222 23424 20050 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. 324222 1 1 0 0 0 0 0 0 0 0 1 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 1 5 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X ELIZABETH SCOTT SHATTO 2402856727 22 S MARKET ST SUITE 215 FREDERICK MD 21701 SHUAN BUTCHER DIRECTOR 1.00 X 0 0 0 ALFRED E MARTIN TREASURER 1.00 X X 0 0 0 GARY CANDELARIA PRESIDENT 1.00 X X 0 0 0 ROBYN SUMNER DIRECTOR 1.00 X 0 0 0 RICHARD TURNER DIRECTOR 1.00 X 0 0 0 AMY YINGLING VICE-PRESIDENT 1.00 X X 0 0 0 TEREANCE MOORE DIRECTOR 1.00 X 0 0 0 KRISTEN MCMASTERS SECRETARY 1.00 X X 0 0 0 DAVID ZIEDELIS DIRECTOR 1.00 X 0 0 0 MALLORY HUARD DIRECTOR 1.00 X 0 0 0 ELIZABETH SCOTT SHATTO EXECUTIVE DIRECTOR 40.00 X 97731 0 2932 97731 0 2932 0 0 0 0 0 244591 125067 369658 TICKET SALES 561520 20050 20050 20050 16599 16599 510 0 510 510 510 406817 20050 0 17109 23424 23424 102181 56200 25545 20436 106825 76496 25094 5235 27178 17545 6558 3075 15057 9578 3646 1833 17560 17560 12101 12101 63927 63927 8207 8207 12851 8175 3112 1564 5148 5148 4079 4079 2556 2556 1323 1323 PROGRAM EXPENSES 47549 47549 FUNDRAISING EXPENSES 10754 10754 PUBLICATIONS/COMMUNICAT 2766 2766 DUES AND MEMBERSHIPS 2164 2164 465650 324222 98531 42897 151883 147050 97302 101561 91666 41517 4146 3643 1533 1532 3514 3514 0 0 29471 32409 8944 18598 7219 394599 343875 16736 14471 33245 21692 31000 14924 3819 64905 70982 X 254098 223180 75596 49713 329694 272893 394599 343875 -58833 2032 0 X 0 1 X 0 0 X 315312 354918 467411 381032 369658 1888331 315312 354918 467411 381032 369658 1888331 1888331 411 4414 16599 21424 90 378 1869 2337 1912092 20050 0.98760 0.99610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3514 3514 0 0 INVESTMENT AT COMMUNITY FOUNDATION 32409 F 32409 OPERATING LEASE LIABILITY - CURRENT PORTION 3819 3819 X 434829 2032 25980 28012 406817 0 406817 491630 25980 25980 465650 0 465650 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). HCWHA HAS NOT RECEIVED ANY NOTICES FROM THE INTERNAL REVENUE SERVICE THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. HCWHA 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. HCWHA 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 HCWHA'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, HCWHA HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024. HCWHA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY OPEN TAX YEARS. HCWHA BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. HCWHA'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