Yes, this is a puzzle, but it should not be that difficult. Use reason and compose yourself to ascertain the final location. If you do not come prepared to the final, you may be singing the blues, with the log so close, yet the smiley so far. The coordinates will be N39° 16.xxx, W76° 36.yyy.
C.E. 494 R.L. 683 A.S. 934
D.T. 876 R.S. 766 F.S. 477
O.E. 950 S.T. 882 F.A. 857
J._ 904 H.E. 740 G.A. 662
M.C. 915 W.H. 536 J.R. 623
R.S. 838 F._ 963 L.A. 578
G.W. 899 J.M. 401 B.L. 704
T.L. 641 E.E. 452 H.V. 819
M.S. 980 G.W. 382 H.G. 515
C.M. 557 J.K. 502 E.A. 341
P.C. 460 B.C. 325 E.B. 620
M.W. 723 O.G. 810 F.V. 722
C.W. 802 H._ 599 W.E. 390
V.A. 422 J.Q. 475 T.T. 783
It should go without saying, but a signature on the log is necessary to log a find. I work near the posted coordinates, and will be checking on it regularly. Also, do not break the container to get it open. If you have to break it to get it open, you didn't solve the puzzle.

You can validate your puzzle solution with certitude.