2024-01-31T11:51:54-06:00 2023-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-10-01 391016314 GIRL SCOUTS OF THE NORTHWESTERN GREAT LAKES INC GIRL 8887476945 4693 NORTH LYNNDALE DRIVE APPLETON WI 54913 COLLEEN BENNETT CHIEF FINANCIAL OFFICER 9207347069 2024-01-29 1 COLLEEN BENNETT 999009999 0 MICHAEL J PETERSON CPA P01833529 2187224705 2024-01-29 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICIA SHAFTO-CARLSON 4693 NORTH LYNNDALE DRIVE APPLETON WI 54913 37533863 0 X WWW.GSNWGL.ORG X 1962 WI TO MAKE AVAILABLE TO GIRLS THE PROGRAM, PRACTICES, AND STANDARDS OF GIRL SCOUTING AS OFFERED BY THE GIRL SCOUTS OF THE U.S.A. 13 13 167 4627 0 0 1286954 927625 561181 589744 210218 291722 5621272 5502227 7679625 7311318 210406 201631 0 0 4554781 4691148 0 0 740139 2529340 2468668 7294527 7361447 385098 -50129 13345855 13579629 603047 603357 12742808 12976272 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 4264227 114363 5398052 IN FISCAL YEAR 2023, GIRL SCOUTS OF THE NORTHWESTERN GREAT LAKES, INC. (GSNWGL) SERVED MORE THAN 9,000 GIRLS THROUGH THE TROOP PATHWAY. THESE GIRLS HAVE THE OPPORTUNITY TO EXPERIENCE A SERIES OF PROGRAMS WITH THE SAME GROUP OF GIRLS OVER THE COURSE OF AN ACADEMIC YEAR. TROOPS ARE LONG-TERM AND MEET YEAR AFTER YEAR, PROVIDING GIRLS WITH A SAFE, FAMILIAR ENVIRONMENT FROM WHICH TO EXPLORE THE WORLD AROUND THEM. TROOP ACTIVITIES ARE GIRL-LED AND INVOLVE COOPERATIVE LEARNING AND LEARNING BY DOING. POPULAR ACTIVITIES INCLUDE COMMUNITY SERVICE, WORKING GSUSA JOURNEYS CURRICULUM, AND BADGE AND PATCH WORK. BADGES, PATCHES, GSUSA JOURNEYS CURRICULUM BOOKS, AND OTHER ITEMS ARE SOLD THROUGH OUR COUNCIL SHOPS TO SUPPORT THE TROOP PATHWAY LEADERS. THIS YEAR, 85% OF GIRL SCOUTS REPORT THAT THEY ARE PARTICIPATING IN ACTIVITIES THEY WOULD NOT HAVE OTHERWISE TRIED, 81% OF GIRL SCOUTS FEEL THAT THEY CAN MAKE A DIFFERENCE IN THE WORLD, AND 68% SAY THAT THEY ARE MORE LIKELY TO BE A LEADER IN ACTIVITIES. 1020967 35643 96807 IN FISCAL YEAR 2023, GIRL SCOUTS OF THE NORTHWESTERN GREAT LAKES, INC. (GSNWGL) HELD 168 IN-PERSON AND VIRTUAL EVENTS AND SERVED OVER 5,700 GIRLS THROUGH THE EVENTS AND REACHING OUT PATHWAYS. EVENT AND REACHING OUT PATHWAY PROGRAMS ARE EDUCATIONAL AND FUN, AND OPEN TO BOTH CURRENTLY REGISTERED GIRL SCOUTS AND GIRLS WHO HAVE NEVER PARTICIPATED IN GIRL SCOUTS. EACH OF THE PROGRAMS FOCUSES ON A TOPIC THAT RESEARCH SHOWS GIRLS ARE INTERESTED IN OR WANT TO LEARN MORE ABOUT. THE PROGRAMS ARE OFFERED TO ALL GRADE LEVELS, AND SESSIONS DURING THE EVENT ARE BROKEN UP BY GRADE LEVEL TO ENSURE THAT EACH GIRL IS PARTICIPATING IN A PROGRAM THAT WILL BENEFIT HER. EVENTS AND REACHING OUT PATHWAYS ARE BUILT AROUND THE SIX CORE AREAS: STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATH), HEALTHY LIVING, ARTS & CULTURE, ENVIRONMENTAL EDUCATION & THE OUTDOORS, LEADERSHIP & ADVENTURE, AND FINANCIAL LITERACY & ENTREPRENEURISM. 95% OF GIRL SCOUTS REPORT THAT EVENTS AND REACHING OUT PROGRAMMING HELP THEM TO DEVELOP A STRONG SENSE OF SELF, 95% OF GIRL SCOUTS REPORT THAT THEY ARE BETTER ABLE TO IDENTIFY WAYS AND TO CONTRIBUTE TO SOLVING COMMUNITY PROBLEMS, 94% OF THE PARTICIPANTS STATE THAT THEY DEVELOPED POSITIVE VALUES, AND 93% REPORT THAT THEY SEEK APPROPRIATE RISK AND ARE BETTER AT DEVELOPING AND MAINTAINING HEALTHY RELATIONSHIPS. 899454 51625 466794 IN FISCAL YEAR 2023, GIRL SCOUTS OF THE NORTHWESTERN GREAT LAKES, INC. (GSNWGL) OPERATED CAMP PATHWAY OPPORTUNITIES AT 2 LOCATIONS WITHIN THEIR COUNCIL FOOTPRINT. CAMP PATHWAY OPPORTUNITIES TYPICALLY RUN FROM THE START OF JUNE TO THE MIDDLE OF AUGUST. LAST SUMMER, OVER 1,070 GIRLS SELECTED FROM MORE THAN 60 DIFFERENT SUMMER CAMP OPPORTUNITIES, INCLUDING DAY CAMP, RESIDENT CAMP, TROOP CAMP, WILDERNESS TRIPS, AND WEEKEND SESSIONS. SESSION TOPICS COVER THE SIX CORE AREAS: STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATH), HEALTHY LIVING, ARTS & CULTURE, ENVIRONMENTAL EDUCATION & THE OUTDOORS, LEADERSHIP & ADVENTURE, AND FINANCIAL LITERACY & ENTREPRENEURISM. THE CAMP PATHWAY OFFERS AMPLE EDUCATIONAL OPPORTUNITIES, AS WELL AS OPPORTUNITIES FOR PERSONAL GROWTH AND DEVELOPMENT. THIS YEAR, 98% OF GIRL SCOUTS REPORT THAT THEY DEVELOPED STRONGER POSITIVE RELATIONSHIPS WITH ADULTS, 89% REPORT THAT THEY MADE A NEW FRIEND AT CAMP, AND 79% STATE THAT THEIR CAMP EXPERIENCE HAS ENCOURAGE THEM TO SPEND MORE TIME IN THE OUTDOORS. 6184648 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 167 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI MI X COLLEEN BENNETT 8887476945 4693 NORTH LYNNDALE DRIVE APPLETON WI 54913 COREY KING BOARD CHAIR (THRU 02/2023) 10.00 X X 0 0 0 KELLY STEELMAN BOARD CHAIR 10.00 X X 0 0 0 ANNE TREANKLER BOARD VICE CHAIR 3.00 X X 0 0 0 TAMMY STADLER BOARD TREASURER 10.00 X X 0 0 0 LORRAINE AVERY BOARD SECRETARY 3.00 X X 0 0 0 BARB DULMES BOARD SECRETARY (THRU 04/2023) 3.00 X X 0 0 0 LINDA BOCKIN DIRECTOR AT LARGE 1.00 X 0 0 0 JULIE BRAUNSCHWEIG DIRECTOR AT LARGE 1.00 X 0 0 0 PAFOUA HER DIRECTOR AT LARGE 1.00 X 0 0 0 KELLIE HOLMSTROM DIRECTOR AT LARGE 1.00 X 0 0 0 SHARON KOZICKI DIRECTOR AT LARGE 1.00 X 0 0 0 KRISTA MAYER DIRECTOR AT LARGE 1.00 X 0 0 0 KIM MCDONALD DIRECTOR AT LARGE 1.00 X 0 0 0 PATRICE PERGOLSKI DIRECTOR AT LARGE 1.00 X 0 0 0 KIMBERLY SAFFER DIRECTOR AT LARGE (THRU 04/2023) 1.00 X 0 0 0 HEIDI ZICH DIRECTOR AT LARGE 1.00 X 0 0 0 COLLEEN BENNETT CHIEF FINANCIAL OFFICER 50.00 X 83445 0 1667 PATRICIA SHAFTO-CARLSON CHIEF EXECUTIVE OFFICER 50.00 X 149046 0 12807 232491 0 14474 1 0 1 0 0 232527 695098 20730 927625 PROGRAM FEES 611600 540774 540774 COUNCIL SERVICE FEE 611600 48970 48970 589744 245256 245256 17563 0 17563 17563 17563 26016485 3500 25973519 0 42966 3500 46466 46466 9620935 4249026 5371909 5371909 112755 112755 112755 7311318 5961653 0 422040 201631 201631 268850 221344 17742 29764 3361765 2769572 221165 371028 290709 236959 20074 33676 487010 396968 33628 56414 282814 231101 19313 32400 3031 3031 20000 16823 1075 2102 29368 29368 176988 154720 12497 9771 30296 25484 1628 3184 821256 785412 5752 30092 128519 99224 5812 23483 360039 349113 3636 7290 193233 167548 22206 3479 17602 8050 7617 1935 933 785 50 98 284971 256474 28497 167662 164625 1045 1992 BAD DEBT EXPENSE 127247 127247 CREDIT CARD CHARGES 58951 51711 2268 4972 EQUIPMENT RENTAL, REPAI 36130 35796 113 221 MEMBERSHIP DUES 3183 2397 39 747 9259 8911 104 244 7361447 6184648 436660 740139 241530 221514 1185497 478595 319827 140338 49282 46274 191290 131606 139234 114907 10325007 6586312 3668003 3738695 7330359 8475575 115505 124399 105328 107726 13345855 13579629 492323 506932 48158 48481 62566 47944 603047 603357 X 11023506 11214860 1719302 1761412 12742808 12976272 13345855 13579629 X -50129 280167 3426 X 0 1 X 1 0 X 927149 955973 1968563 1286954 927625 6066264 10073586 9734611 8704684 10091499 10210679 48815059 46889 76791 94548 138418 112755 469401 11047624 10767375 10767795 11516871 11251059 55350724 10880 17088 14036 15915 38533 96452 0 10880 17088 14036 15915 38533 96452 55254272 169679 176614 140515 128619 258731 874158 169679 176614 140515 128619 258731 874158 11217303 10943989 10908310 11645490 11509790 56224882 0.98270 0.98440 0.01550 0.01420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1100738 1636 170781 53560 10999 1208596 1408874 14058 -262629 48009 11556 1100738 1185529 1008 280094 46070 11687 1408874 1095176 924 127648 28529 9690 1185529 1108698 1008 36644 41567 9607 1095176 0.00000 0.61778 0.38222 1 0 254448 254448 8538223 5394854 3143369 1443936 1191458 252478 88400 88400 3738695 CAPITAL LEASE OBLIGATION 47944 47944 X 7565543 280167 3426 283593 7281950 29368 29368 7311318 7332079 0 7332079 29368 29368 7361447 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF VARIOUS FUNDS ESTABLISHED TO BENEFIT THE ORGANIZATION FOR A VARIETY OF PURPOSES ESTABLISHED BY DONOR RESTRICTIONS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED STIPULATIONS. PART X, LINE 2: THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN CASH SURRENDER OF LIFE INSURANCE 3,426. 1 NATIONAL MEMBERSHIP DUES 2922 73058 TROOP DUES/UNIFORM PIECES 232 3514 CAMP ATTENDANCE 154 51625 PROGRAM/ACTIVITY ATTENDANCE 388 7764 ASSISTANCE TO SERVICE AREAS 56 14749 ASSISTANCE TO TROOPS 52 45721 SCHOLARSHIPS 7 5200 PART I, LINE 2: FINANCIAL ASSISTANCE IS AVAILABLE TO GIRLS FOR NATIONAL MEMBERSHIP DUES, TROOP DUES AND UNIFORM PIECES, PROGRAM EVENTS, AND DAY AND RESIDENT CAMPS. ADULTS MAY ALSO REQUEST FINANCIAL ASSISTANCE FOR NATIONAL MEMBERSHIP DUES FROM THE COUNCIL. THE COUNCIL WILL PAY A MAXIMUM OF $25.00 TOWARD NATIONAL REGISTRATION DUES, UP TO $15.00 OF TROOP DUES, AND THE ENTIRE COST OF A SASH OR TUNIC. FOR REGISTRATION DUES, TROOP DUES, AND UNIFORM PIECES, A BASIC APPLICATION IS COMPLETED AND SIGNED BY A PARENT OR CAREGIVER. FOR PROGRAM EVENTS AND CAMP ASSISTANCE, THE PARENT OR CAREGIVER CAN SEND A REQUEST OVER EMAIL FOR THE AMOUNT OF FINANCIAL ASSISTANCE THAT THEY REQUIRE. ALL MEMBERS WHO APPLY ARE GRANTED SOME FINANCIAL ASSISTANCE. THE COUNCIL ALSO PROVIDES TROOPS AND SERVICE AREA UNITS WITH FUNDING SUPPORT. VOLUNTEER HOUR DONATIONS THAT ARE SENT TO THE COUNCIL BY A TROOP AND SERVICE AREA LEADER'S EMPLOYER ARE SENT TO THE TROOP OR SERVICE AREA DESIGNATED BY THE EMPLOYEE. SERVICE AREA UNITS CAN RECEIVE ADDITIONAL SUPPORT FUNDING BY MEETING MEMBERSHIP AND PRODUCT PROGRAM GOALS SET BY THE COUNCIL. ALL FUNDS PROVIDED BY THE COUNCIL TO TROOPS AND SERVICE AREAS ARE USED FOR SUPPLIES, ASSISTANCE, AND PROGRAMMING. X X 0 0 0 0 0 0 0 0 0 PATRICIA SHAFTO-CARLSON CHIEF EXECUTIVE OFFICER 148766 0 0 0 280 0 0 0 12807 0 161853 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 EACH MEMBER OF THE GIRL SCOUT MOVEMENT SIXTEEN YEARS OF AGE OR OLDER BY THE MOST RECENTLY PRECEDING SEPTEMBER 30TH, REGISTERED THROUGH THE COUNCIL, AND RESIDING OR WORKING IN THE REGION IS CONSIDERED A REGIONAL VOTING MEMBER OF SUCH REGIONAL AREA. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S VOTING MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B ANY MODIFICATIONS TO THE REQUIRED NUMBER OF REGIONS AND/OR MINIMUM NUMBER OF BOARD MEMBERS WOULD REQUIRE TWO-THIRDS VOTE OF THE VOTING MEMBERS OF THE CORPORATION ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE PRESENTED TO THE AUDIT COMMITTEE FOR APPROVAL AND THE BOARD OF DIRECTORS FOR REVIEW AND QUESTIONS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES COMPLETE A CONFLICT OF INTEREST FORM AND TURN IT INTO THE BOARD CHAIR OR HUMAN RESOURCE DIRECTOR, ANNUALLY. DOCUMENTS ARE REVIEWED FOR COMPLIANCE. IN ADDITION, ANY CONFLICTS THAT ARE BROUGHT UP THROUGHOUT THE YEAR ARE EVALUATED BY THE BOARD CHAIR OR HUMAN RESOURCE DIRECTOR. ANY INDIVIDUAL WITH A PERCEIVED OR ACTUAL CONFLICT OF INTEREST IS RECUSED FROM DISCUSSION AND VOTING ON THE TOPIC TO WHICH THE CONFLICT RELATES. FORM 990, PART VI, SECTION B, LINE 15 A SUBSET OF THE BOARD OF DIRECTORS INCLUDING THE BOARD CHAIR COMPLETES A PERFORMANCE REVIEW OF THE CHIEF EXECUTIVE OFFICER. BASED ON THE RESULTS OF THE PERFORMANCE REVIEW AND CURRENT FINANCIAL CONDITIONS OF THE COUNCIL, THE BOARD CHAIR DETERMINES THE SALARY ADJUSTMENT FOR THE CHIEF EXECUTIVE OFFICER. THE CURRENT COMPENSATION ALONG WITH THE ADJUSTMENT ARE COMPARED TO THE NATIONAL GIRL SCOUT PROVIDED SALARY RANGE. GIRL SCOUTS OF THE NORTHWESTERN GREAT LAKES, INC. PARTICIPATES IN NATIONAL GIRL SCOUT COMPENSATION SURVEYS EACH YEAR AND THE CHIEF STRATEGY OFFICER REVIEWS THE FINDINGS TO BE SURE THE CHIEF EXECUTIVE OFFICER SALARY REMAINS WITHIN THE NATIONAL GUIDELINES. THE CHIEF STRATEGY OFFICER WOULD INFORM THE BOARD OF DIRECTORS IF THE SALARY SCALE NEEDS TO BE CHANGED PER THE NATIONAL GUIDELINES. NATIONAL GIRL SCOUT GUIDELINES ARE USED WHEN SETTING SALARY RANGES FOR OTHER OFFICERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 3,426. 990 PART III, LINE 4A, 4B, 4C, AND 4D: THE GIRLS PARTICIPATING IN THE PRODUCT PROGRAM ACTIVITIES, WHICH INCLUDE FALL PRODUCT SALE PROGRAM AND COOKIE SALE PROGRAM, ARE PRIMARILY PARTICIPATING IN THE TROOP PATHWAY PROGRAM SERVICE ACTIVITY. THUS, 100% OF THE REVENUE IS SHOWN AS BEING GENERATED THROUGH THIS PROGRAM SERVICE ACTIVITY WHICH THEN SUPPORTS OTHER PROGRAM SERVICE ACTIVITIES, INCLUDING PATHWAY INITIATIVES.