2024-01-22T15:23:45-06:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2022-10-01 420698218 GIRL SCOUTS OF GREATER IOWA GIRL 5152782881 10715 HICKMAN RD URBANDALE IA 503223733 ELIZABETH SHELTON CEO 5152782881 2024-01-17 1 ELIZABETH SHELTON 999009999 0 DAVID LITTLE P01480921 3193632697 2024-01-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH SHELTON 10715 HICKMAN RD URBANDALE IA 503223733 16916619 0 X WWW.GIRLSCOUTSIOWA.ORG X 1936 IA TO BUILD GIRLS OF COURAGE, CONFIDENCE & CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 15 15 233 3067 0 0 582975 600135 661436 731579 273221 1478493 6296099 5750616 7813731 8560823 360039 219094 0 0 4301355 4661632 0 0 802587 3250185 3344958 7911579 8225684 -97848 335139 12131960 13141732 958777 916373 11173183 12225359 X TO OFFER GIRLS, RESIDING WITHIN IOWA, SE SOUTH DAKOTA, AND NE NEBRASKA, AN OPPORTUNITY TO PARTICIPATE IN THE GIRL SCOUT PROGRAM IN ACCORDANCE WITH THE PURPOSE OF THE GIRL SCOUT MOVEMENT IN THE UNITED STATES OF AMERICA. 0 0 4830753 197389 5804738 SERVICE TO TROOPS: TO MEET REGULARLY WITH OTHER GIRLS AND SHARE AMAZING EXPERIENCES, MAKE A DIFFERENCE IN THE COMMUNITY AND THE WORLD, AND TO HAVE LOTS OF FUN! GIRL SCOUTS INCORPORATES THREE KEYS TO LEADERSHIP: 1. WE HELP GIRLS DISCOVER THEMSELVES, 2. CONNECT WITH OTHERS, AND 3. TAKE ACTION TO CREATE POSITIVE CHANGE IN THEIR COMMUNITIES. THIS PROGRAM PROVIDES DIRECT SUPPORT TO ALL GIRLS IN THE GIRL SCOUT PROGRAM. 1854857 21706 573048 RESIDENT CAMP: TO PROVIDE GIRL SCOUT PROGRAMMING TO GIRLS IN AN OUTDOOR RESIDENT CAMP SETTING. THERE ARE FOUR CAMP LOCATIONS AVAILABLE IN IOWA; CAMP JOY HOLLOW, CAMP SACAJAWEA, CAMP TANGLEFOOT & CAMP JULIETTE. CAMPS ARE IN BEAUTIFUL LOCATIONS THAT ARE READY TO HELP YOU MAKE A LIFETIME OF MEMORIES. HORSES, SAILING, STAR GAZING, HIKING, SWIMMING, ARTS AND CRAFTS, CHALLENGE COURSES, AND OUTDOOR COOKING ARE JUST A FEW OF THE OPPORTUNITIES THAT YOU CAN TAKE ADVANTAGE OF AT GIRL SCOUT CAMP. SUMMER, FALL, WINTER, OR SPRING, OUR CAMPS HAVE SO MUCH TO OFFER! CAMP IS A SPECIAL PLACE FOR SELF-DISCOVERY, LAUGHTER, FUN AND PERSONAL GROWTH. GIRLS HAVE THE OPPORTUNITY TO LEARN MORE ABOUT THEMSELVES AND OTHERS AS WELL AS ENHANCE THEIR CONFIDENCE IN NEW SKILLS. WITH POSITIVE ROLE MODELS, EXPERIENCES THAT BUILD SELF-ESTEEM, NEW FRIENDS AND EXCITING ACTIVITIES, GIRLS WILL HAVE THE TIME OF THEIR LIVES AT GIRL SCOUT CAMP! SUMMER CAMP IS FOR ALL GIRLS WHO ARE ENTERING GRADES 1-12. 6685610 1 1 0 0 0 0 0 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 233 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X SARA SCHROEDER 5152782881 10715 HICKMAN RD URBANDALE IA 503223733 MEYER ELIZABETH CHAIR 1.00 X X 0 0 0 STONEHOCKER DOUG 1ST VICE CHAIR 1.00 X X 0 0 0 BARTHOLOMAY QUINN BROOKE 2ND VICE CHAIR 1.00 X X 0 0 0 EDELEN MARY SECRETARY 1.00 X X 0 0 0 LOUX NICOLE TREASURER 1.00 X X 0 0 0 ALDRIDGE CHRISTIN MEMBER AT LARGE 1.00 X 0 0 0 ARCHER SHANNON MEMBER AT LARGE 1.00 X 0 0 0 BAETH KIMBERLY MEMBER AT LARGE 1.00 X 0 0 0 CARTER JENNY MEMBER AT LARGE 1.00 X 0 0 0 ELLIOTT EDDY MICHELLE MEMBER AT LARGE 1.00 X 0 0 0 GOOSMANN JEANA MEMBER AT LARGE 1.00 X 0 0 0 MILLER AMANDA MEMBER AT LARGE 1.00 X 0 0 0 PHILLIPS JESSIE MEMBER AT LARGE 1.00 X 0 0 0 PHIPPS BURKHEAD JANET MEMBER AT LARGE 1.00 X 0 0 0 RIECK KAREN MEMBER AT LARGE 1.00 X 0 0 0 SHELTON ELIZABETH CEO 50.00 X 221750 0 17394 SCHROEDER SARA CFO 50.00 X 129966 0 33906 BERNICH ANTOINETTE CHIEF MARKETING OFFICER 50.00 X 105420 0 8100 DERUYTER CHELSEY CHIEF DEVELOPMENT OFFICER 50.00 X 106583 0 13626 RUSSELL LINDSAY CHIEF MISSION DELIVERY OFFICER 50.00 X 103098 0 20912 666817 0 93938 5 0 1 0 0 103862 85620 410653 7690 600135 PROGRAM SERVICE FEES 713990 717214 717214 RENTAL INCOME 531120 14365 14365 731579 237135 237135 9670 0 9670 9670 9670 3967975 1683131 4112907 296841 -144932 1386290 1241358 1241358 31506 85620 90755 -59249 -59249 9426883 3855293 5571590 5571590 MISC INCOME 900099 228605 228605 228605 8560823 6531774 0 1428914 219094 219094 414675 126593 157358 130724 3315862 2641093 265036 409733 373970 323038 23290 27642 252903 234845 9127 8931 304222 234743 29967 39512 54659 54659 18187 18187 54317 54317 269878 243715 26163 46248 41352 4239 657 1408231 1336426 8544 63261 48935 47686 1092 157 347098 320149 11254 15695 175262 160219 4925 10118 93788 57308 20515 15965 9984 8052 826 1106 456578 410920 22829 22829 105586 95110 5238 5238 REPAIRS AND MAINTENANCE 133505 111537 5294 16674 ORGANIZATION DUES 5909 4427 116 1366 116793 69303 40674 6816 8225684 6685610 737487 802587 273010 1058023 369301 222892 160179 172816 123289 77375 282861 266992 229393 178146 104625 93320 12010654 7111399 4889730 4899255 5699572 6172913 12131960 13141732 378552 487720 72853 33855 357372 244798 150000 150000 958777 916373 X 8765334 9892478 2407849 2332881 11173183 12225359 12131960 13141732 X 335139 758425 -41388 X X 0 1 X 1 0 X 725906 1279338 1289217 578564 600135 4473160 725906 1279338 1289217 578564 600135 4473160 4473160 184326 175367 147356 245562 246805 999416 176769 138752 130969 234429 260140 941059 6413635 47253111 0.69740 0.72050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM FUNDRAISING EVENTS - 2018 AMOUNT: $ 81,984. 2019 AMOUNT: $ 2,013. 2020 AMOUNT: $ 16,321. 2021 AMOUNT: $ 43,828. 2022 AMOUNT: $ 31,506. OTHER INCOME - 2018 AMOUNT: $ 94,785. 2019 AMOUNT: $ 136,739. 2020 AMOUNT: $ 114,648. 2021 AMOUNT: $ 190,601. 2022 AMOUNT: $ 228,634. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 1 X 1474202 205653 69474 1610381 1861345 -324812 62331 1474202 1623211 300748 62614 1861345 1590511 96670 63970 1623211 1635122 19885 64496 1590511 0.17006 0.80817 0.02177 0 0 806038 806038 7821197 4552069 3269128 856851 757576 99275 2526568 1801754 724814 4899255 X 9463217 758425 107531 90755 956711 8506506 54317 54317 8560823 8411041 148919 90755 239674 8171367 54317 54317 8225684 PART III, LINE 1A: THE COLLECTION IS MINIMAL AND AT THIS TIME NOT NOTED IN THE FINANCIAL STATEMENT FOOTNOTES. SEE SCHEDULE D, PART III, LINE 4 FOR DESCRIPTION AND PURPOSE OF COLLECTION. PART III, LINE 4: THE COUNCIL MAINTAINS A COLLECTION OF BOOKS, UNIFORMS, DOLLS, PICTURES AND OTHER ITEMS TO ENGAGE GIRLS IN THE RICH HISTORY OF THE COUNCIL, THEREBY GENERATING INTEREST IN ITS CURRENT PROGRAMMATIC ACTIVITIES. PART IV, LINE 2B: THIS BALANCE REPRESENTS TROOP TREASURIES. THEY ARE TROOP FUNDS THAT COME TO GSGI WHEN A TROOP IS DISBANDED OR AN ACCOUNT IS CLOSED FOR ANY REASON. GSGI HOLDS THE FUNDS FOR 1 YEAR - IF ANY OF THE GIRLS IN THE TROOP MOVE ON TO A NEW TROOP, THE FUNDS MOVE WITH THEM. OTHERWISE, AFTER A YEAR, GSGI RELEASES THE FUNDS BACK INTO OPERATIONS. PART V, LINE 4: THE COUNCIL'S ENDOWMENTS ARE SET ASIDE TO FUND FUTURE INFRASTRUCTURE EXPENDITURES, SUCH AS CAMP EXPENDITURES, LONG-LIVED ASSETS AND SYSTEM UPGRADES AND IMPROVEMENTS EXPECTED TO BENEFIT MULTIPLE YEARS. THESE FUNDS MAY ALSO BE USED TO FUND UNUSUAL AND INFREQUENT EXPENDITURES THAT ARE NOT CONSIDERED PART OF A NORMAL OPERATING BUDGET EXPENDITURES, SUCH EXPENDITURES MUST BE APPROVED BY THE BOARD. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOUNTS. THE COUNCIL FOLLOWS THE ACCOUNTING STANDARD FOR EVALUATING UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. THE COUNCIL HAS NOT BEEN NOTIFIED OF ANY IMPENDING EXAMINATIONS BY TAX AUTHORITIES, AND NO EXAMINATIONS ARE IN PROCESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 90,755. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 90,755. INSPIRING WOMEN OF IA VIRTUAL EVENT 117126 85620 31506 40621 50133 117126 85620 31506 40621 50133 90754 -59248 1 MEMBERSHIP AND CAMP REGISTRATION FEE ASSISTANCE: REDUCTION OR ELIMINATION OF REGISTRATION FEES FOR MEMBERSHIP/CAMP/OTHER PROGRAMS REQUIRED FOR PARTICIPATION IN GIRL SCOUTS PROGRAMS. 6644 197388 N/A N/A PASS THROUGH DONATIONS 41 21706 N/A N/A PART I, LINE 2: THE ORGANIZATION AWARDS FINANCIAL ASSISTANCE TO GIRL SCOUT PARTICIPANTS FOR MEMBERSHIP FEES, SUMMER CAMP FEES AND OTHER VARIOUS ORGANIZATION PROGRAM FEES BASED ON ECONOMIC NEED. ALL ASSISTANCE IS TRACKED AND RECORDED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE SELECTION CRITERIA USED TO AWARD ASSISTANCE IS BASED ON FINANCIAL NEED. FAMILIES MUST COMPLETE A FINANCIAL ASSISTANCE APPLICATION THAT DETERMINES ELIGIBILITY FOR MEMBER ASSISTANCE. X X 0 0 0 0 0 0 0 0 0 SHELTON ELIZABETH CEO 206750 0 15000 0 0 0 5544 0 11850 0 239144 0 0 0 SCHROEDER SARA CFO 119966 0 10000 0 0 0 18735 0 15171 0 163872 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAY EXERCISE THE POWERS OF THE BOARD IN THE INTERIM BETWEEN BOARD MEETINGS, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO ADOPT THE BUDGET, OR TO TAKE ACTION CONTRARY OR THAT IS A SUBSTANTIAL DEPARTURE FROM THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL SUBMIT A CONTEMPORANEOUS REPORT TO THE BOARD OF ACTIONS TAKEN. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE ORGANIZATION, AND BETWEEN TWO AND THREE OTHER VOTING BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL HAS ONE VOTING CLASS OF MEMBERSHIP. EACH MEMBER HAS THE RIGHT TO ONE VOTE ON MATTERS PUT FORTH TO THE MEMBERSHIP. MEMBERS ARE ELECTED REPRESENTATIVES OF A SERVICE UNIT. A SERVICE UNIT IS MADE UP OF REGISTERED GIRL MEMBERS. EACH SERVICE UNIT IS ENTITLED TO ONE ELECTED MEMBER FOR EVERY 100 REGISTERED GIRL MEMBERS FOLLOWING THIS FORMULA: 0-149 REGISTERED EQUALS ONE MEMBER, 150-249 EQUALS TWO MEMBERS, 250-349 EQUALS THREE MEMBERS, AND 350 OR MORE EQUALS 4 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS INCLUDING SELECTION OF THE OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL BY THE DELEGATES, REPRESENTING THE MEMBERSHIP, IS REQUIRED FOR ANY CHANGES TO THE ARTICLES OF INCORPORATION, THE BYLAWS, AND ANY OTHER ACTION, THAT FROM TIME TO TIME IS DETERMINED TO REQUIRE MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN REVIEWED BY THE BOARD'S FINANCE COMMITTEE, AND THEN PRESENTED TO THE ENTIRE BOARD FOR APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN ADDITION, THE FIRST ITEM ON THE AGENDA AT EVERY BOARD MEETING IS A "CALL FOR CONFLICT OF INTEREST". IF ANY MEMBER HAS A NEW CONFLICT OF INTEREST, THEY ARE REQUIRED TO INFORM THE BOARD AT THAT TIME. IF A CONFLICT WERE TO ARISE THE DIRECTOR IN CONFLICT WOULD RECUSE THEMSELVES DURING ANY DISCUSSION AND VOTE, THE RECUSAL WOULD BE NOTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE CEO. THE COMMITTEE PROVIDED, BY GIRL SCOUTS OF THE USA (GSUSA), COMPARABILITY DATA FROM OTHER GIRL SCOUT COUNCILS ACROSS THE COUNTRY. THIS EVALUATION IS PERFORMED ANNUALLY, AND WAS LAST COMPLETED IN 2023. THE COMMITTEE CONTEMPORANEOUSLY SUBSTANTIATES ITS DELIBERATION AND DECISION THROUGH THE MINUTES OF ITS MEETINGS. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION'S CEO REVIEWS AND APPROVES THE COMPENSATION OF THE OTHER OFFICERS OF THE ORGANIZATION. THE CEO IS PROVIDED, BY GSUSA, COMPARABILITY DATA FROM OTHER GIRL SCOUT COUNCILS ACROSS THE COUNTRY. THIS DATA IS USED IN CONJUNCTION WITH ANNUAL PERFORMANCE EVALUATIONS IN DETERMINING THE OTHER OFFICERS' COMPENSATION, ALL OF WHICH IS DOCUMENTED IN THE ORGANIZATION'S EMPLOYEE PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: AMORTIZATION OF PRESENT VALUE OF CONTRIBUTED LEASE -41,388. PART XLL LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.