2024-03-06T12:50:46-06:00 2023-09-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2022-10-01 470432299 GIRL SCOUTS SPIRIT OF NEBRASKA GIRL 4025588189 1010 N 96TH ST OMAHA NE 68114 SARAH WALDMAN CEO 4025588189 2024-03-06 1 SARAH WALDMAN 999009999 1 WENDY R COOLEY CPA P01523804 4023302660 2024-03-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X SARAH WALDMAN 1010 N 96TH ST OMAHA NE 68114 13872842 0 X WWW.GIRLSCOUTSNEBRASKA.ORG X 1946 NE TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 22 22 145 2496 0 0 1475471 1526732 549009 479473 280262 537427 5608455 4943379 7913197 7487011 187760 234527 0 0 4123924 5176195 0 0 472703 2602839 2821603 6914523 8232325 998674 -745314 15004617 14917622 911553 1212404 14093064 13705218 X GIRL SCOUTS SPIRIT OF NEBRASKA BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 3976610 93365 5196182 GIRL SCOUT PROGRAM - GIRL SCOUTS SPIRIT OF NEBRASKA IS A PREEMINENT LEADERSHIP DEVELOPMENT ORGANIZATION FOR GIRLS. WE ARE THE LARGEST GIRL-SERVING ORGANIZATION IN THE STATE WITH 16,000 MEMBERS. WE OPERATE SIX SERVICE CENTERS, SIX CAMPS AND ONE OUTDOOR EDUCATION FACILITY. OUR PROGRAMS AND ACTIVITIES ARE DESIGNED TO BE GRADE-LEVEL APPROPRIATE AND ENHANCE ACADEMIC ACHIEVEMENT. GIRLS ADVANCE THROUGH GIRL SCOUT LEVELS THROUGH NATIONAL CURRICULUM KNOWN AS THE GIRL SCOUT LEADERSHIP EXPERIENCE. OUR FOUR PROGRAM PILLARS ARE STEM (SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH) ENTREPRENEURSHIP, LIFE SKILLS, AND OUTDOOR EXPERIENCES. GIRL SCOUTS' CORE PHILOSOPHY OF PROGRAM DELIVERY IS THROUGH "THREE PROCESSES" OF LEARNING: GIRL LED, LEARNING BY DOING, AND COOPERATIVE LEARNING. GIRLS CHOOSE TOPICS AND COMMUNITY ISSUES THAT ARE IMPORTANT TO THEM, BRAINSTORM POTENTIAL GUEST SPEAKERS, AND FIELD TRIPS THAT CAN FURTHER THEIR CIVIC ENGAGEMENT. IN GIRL SCOUTS, GIRLS ENGAGE IN ACTIVITIES THAT HELP THEM DISCOVER THEMSELVES AND THEIR VALUES, CONNECT WITH OTHERS, AND TURN THEIR IDEAS INTO ACTION. LEADERSHIP BEGINS WITH GIRL SCOUTS. 1565637 2599 216162 CAMPING - FOR OVER 100 YEARS, GIRLS HAVE EXPLORED AND STRENGTHENED THEIR OUTDOOR SKILLS AND COMMITMENT TO ENVIRONMENTAL STEWARDSHIP THROUGH GIRL SCOUTING. GUIDED BY SUPPORTIVE ADULTS AND PEERS, GIRL SCOUTS DISCOVER THE WONDERS OF NATURE, EXPERIENCE THE THRILL OF ADVENTURE, AND CHALLENGE THEMSELVES AND ONE ANOTHER TO REACH NEW HEIGHTS. OUR CAMP PROGRAMS TRANSFORM A GIRL'S UNDERSTANDING OF AND APPRECIATION FOR NATURE, WHILE HELPING HER BUILD A UNIQUE SET OF SKILLS AND BOOSTING HER CONFIDENCE IN WAYS FEW ACTIVITIES CAN MATCH. AT A TIME WHEN YOUTH ARE INCREASINGLY RELIANT ON TECH DEVICES FOR THEIR ENTERTAINMENT, THE CHANCE TO GET OUTSIDE IS MORE IMPORTANT THAN EVER. IN GIRL SCOUTS, AUTHENTIC CHALLENGES IN NATURE REQUIRE GIRLS TO BECOME MORE SELF-AWARE AND TO COOPERATE, COMMUNICATE, AND SOLVE PROBLEMS MORE EFFECTIVELY. GIRL SCOUTS' NATIONAL OUTDOOR PROGRAMMING FEATURES A VARIETY OF FUN, CHALLENGING, AND EXPERIENTIAL ACTIVITIES THAT EMPOWER GIRLS AS THEY DEVELOP VALUES, SKILLS, AND BEHAVIORS ESSENTIAL TO EFFECTIVE LEADERSHIP IN THE OUTDOORS. 999671 138562 0 OUTREACH - THROUGH OUR OUTREACH PROGRAM, WE ALLEVIATE FINANCIAL, TRANSPORTATION, AND OTHER SOCIOECONOMIC BARRIERS BY PROVIDING GIRL SCOUT PROGRAMMING FOR FREE (OR AT A GREATLY REDUCED COST) TO GIRLS WHO MAY NOT OTHERWISE BE ABLE TO PARTICIPATE. WE PARTNER WITH SCHOOL DISTRICTS, COMMUNITY CENTERS, AND OTHER YOUTH AGENCIES WHO OFFER AFTER-SCHOOL PROGRAMS TO FORM GIRL SCOUT TROOPS. AS PART OF OUR MISSION, GIRL SCOUTS HOPES TO EMPOWER EVERY GIRL-REGARDLESS OF HER RACE, ETHNICITY, SOCIOECONOMIC STATUS, SEXUAL ORIENTATION, DISABILITY, GENDER IDENTITY, OR GEOGRAPHIC LOCATION - TO MAKE THE WORLD A BETTER PLACE. THE TARGET POPULATION FOR GIRL SCOUTS OUTREACH IS UNDERSERVED GIRLS IN GRADES K-12. WE PROVIDE PROGRAMMING IN SITES THAT HAVE HIGH RATES OF POVERTY AND OTHER RISK FACTORS SUCH AS HIGH MOBILITY RATES, DISCIPLINE ISSUES, OR UNSTABLE HOMES. OUTREACH SITE LOCATIONS ARE SELECTED BASED ON DATA FROM THE DEPARTMENT OF EDUCATION'S FREE AND REDUCED LUNCH STATISTICS, ETHNICITY, DIVERSITY, AND AN ABSENCE OF TRADITIONAL GIRL SCOUT PARTICIPATION. GIRL SCOUTS OUTREACH PROGRAM OFFERS CRITICAL YOUTH DEVELOPMENT PROGRAMMING THAT ENHANCES BOTH ACADEMIC PERFORMANCE AND LIFE SKILLS. GIRL SCOUTS SPIRIT OF NEBRASKA SERVES APPROXIMATELY 3,000 GIRLS THROUGH OUR OUTREACH PROGRAM EACH YEAR. 6541918 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 1 145 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X HALSEY RUHL 4027798200 1010 N 96TH ST OMAHA NE 68114 KATE BETSWORTH PRESIDENT 1.00 X X 0 0 0 JULI COMSTOCK FIRST VICE PRESIDENT THRU 04/23 1.00 X X 0 0 0 COLLEEN MACIEJEWSKI FIRST VICE PRESIDENT 1.00 X X 0 0 0 KATIE GLOVER SECOND VICE PRESIDENT 1.00 X X 0 0 0 MELISSA CAMARA SECRETARY 1.00 X X 0 0 0 SARAH LABEDZ ANDERSON TREASURER 1.00 X X 0 0 0 ANGELA BATSON MEMBER AT LARGE 1.00 X 0 0 0 NICOLE BROWN MEMBER AT LARGE 1.00 X 7703 0 0 JOYCE COOPER MEMBER AT LARGE 1.00 X 0 0 0 LAURA FENDER MEMBER AT LARGE 1.00 X 0 0 0 HANNAH FISCHER FREY MEMBER AT LARGE 1.00 X 0 0 0 JENNIFER GJERDE MEMBER AT LARGE THRU 04/23 1.00 X 0 0 0 RACHEL HAYS MEMBER AT LARGE 1.00 X 0 0 0 LARISSA JOHNSON MEMBER AT LARGE 1.00 X 0 0 0 EMILY MAXWELL MEMBER AT LARGE 1.00 X 0 0 0 LISA REESE PARISH MEMBER AT LARGE 1.00 X 0 0 0 LOUISE PICKENS MEMBER AT LARGE 1.00 X 0 0 0 MEGHAN SONDEREGGER MEMBER AT LARGE THRU 04/23 1.00 X 0 0 0 MIKE SULLIVAN MEMBER AT LARGE THRU 04/23 1.00 X 0 0 0 JACQUELINE TABKE MEMBER AT LARGE 1.00 X 0 0 0 LISA TAYLOR-JONES MEMBER AT LARGE THRU 04/23 1.00 X 0 0 0 ALEX VANZEE MEMBER AT LARGE 1.00 X 0 0 0 WHITNEY HAYES MEMBER AT LARGE THRU 04/23 1.00 X 0 0 0 TOD OCHSNER MEMBER AT LARGE 1.00 X 0 0 0 MEGAN BERRY BARLOW MEMBER AT LARGE 1.00 X 0 0 0 TARNA KIDDER MEMBER AT LARGE 1.00 X 0 0 0 CARRIE WEILER MEMBER AT LARGE 1.00 X 0 0 0 MIKALA FRIEDRICH MEMBER AT LARGE THRU 06/23 1.00 X 0 0 0 MARTI CARRINGTON MEMBER AT LARGE 1.00 X 0 0 0 HALSEY RUHL CFO 40.00 X 111698 0 11870 SARAH WALDMAN CEO 40.00 X 159825 0 1175 DENISE MOORE CHIEF REVENUE OFFICER 40.00 X 97623 0 3073 LISA HIATT COO 40.00 X 120577 0 14466 497426 0 30584 3 0 1 0 TRACO INC 1901 S 6TH ST 2 OMAHA NE 68108 CONSTRUCTION 108425 1 93661 201437 19966 1211668 40252 1526732 PROGRAM ACTIVITIES 721210 479473 479473 479473 142964 142964 45864 45864 0 1483005 1642098 1416358 1314282 66647 327816 394463 394463 43455 201437 32947 10508 10508 8497431 3576380 4921051 4921051 MARKETING REVENUE 541800 7025 7025 MISCELLANEOUS INCOME 721210 4795 4795 11820 7487011 5412344 0 547935 234527 234527 342241 342241 3834257 3179713 410492 244052 697845 566940 93059 37846 301852 231796 51668 18388 14381 14381 27145 27145 24458 24458 122646 64063 30875 27708 34820 27576 3588 3656 719455 642434 17088 59933 35836 18719 9021 8096 465463 404914 48308 12241 288209 215250 65688 7271 430465 413228 13013 4224 171966 138605 25471 7890 INCENTIVES & APPRECIATI 304587 297061 7280 246 EQUIPMENT 111329 69845 12467 29017 MISCELLANEOUS 66435 34922 20317 11196 DUES AND SUBSCRIPTIONS 4408 2325 1144 939 8232325 6541918 1217704 472703 1438537 509903 1501077 2479623 150686 396031 343440 388319 152903 117021 190988 70970 13454337 6929401 7102875 6524936 4124111 4325382 105437 15004617 14917622 659480 883896 112347 80353 139726 248155 911553 1212404 X 12669419 11976999 1423645 1728219 14093064 13705218 15004617 14917622 -745314 357468 0 X X 0 1 X 1 0 X 1254777 1094845 2592564 1475471 1526732 7944389 1254777 1094845 2592564 1475471 1526732 7944389 1774829 6169560 137085 102584 100943 136681 188828 666121 41743 15221 17506 9469 10508 94447 50702 178570 15336 25887 11820 282315 8987272 42039783 0.68650 0.71900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 134884 5917 5917 134884 134884 30449 -30449 134884 134884 1000 23726 24726 134884 134884 10291 10291 134884 134884 4806 4806 134884 0.00000 1.00000 0.00000 0 0 629228 629228 9612861 4584556 5028305 31818 11194 20624 1339909 1005058 334851 1840521 1328593 511928 6524936 PRODUCT PROGRAM INCENTIVE COUPONS 142590 LEASE LIABILITY 105565 248155 X 7904588 357468 34588 71568 463624 7440964 24458 21589 46047 7487011 8292434 34588 71568 106156 8186278 24458 21589 46047 8232325 PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO EARN INTEREST USED FOR PROGRAM EXPENSES. PART X, LINE 2: MANAGEMENT BELIEVES THAT THE COUNCIL HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COUNCIL WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 25,704. RENTAL EXPENSES 45,864. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 21,589. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 25,704. RENTAL EXPENSES 45,864. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 21,589. ARTVENTURE 207503 181210 26293 12274 14954 GLAMP! 37389 20227 17162 3717 2002 244892 201437 43455 15991 16956 32947 10508 1 SCHOLARSHIPS 26 16355 ASSISTANCE PROVIDED TO GIRL MEMBERS FOR PROGRAMS, EVENTS, CAMPS, AND TRAVEL 518 80504 ASSISTANCE PROVIDED TO GIRL MEMBERS IN THEIR TROOP 213 2130 FUNDS PROVIDED TO PAY NATIONAL DUES FOR ADULT MEMBERS 1487 32955 ASSISTANCE PROVIDED TO PAY FOR GIRL MEMBER UNIFORMS, INSIGNIA, BOOKS, AND BADGES 1346 6729 FUNDS PROVIDED TO PAY NATIONAL DUES FOR GIRL MEMBERS 5927 95854 PART I, LINE 2: ASSISTANCE IS GIVEN BASED UPON TWO PRIMARY PROCEDURES - EITHER BY APPLICATION (SCHOLARSHIPS PRIMARILY) THAT ARE REVIEWED BY A SELECTION COMMITTEE OR BY FINANCIAL NEED BASED ON VARIOUS FACTORS INCLUDING HOUSEHOLD INCOME, NUMBER OF DEPENDENTS IN HOUSEHOLD, AND SINGLE PARENT HOUSEHOLD. ASSISTANCE IS GIVEN TO THOSE THAT ARE ON MEDICAID AND/OR RECEIVE FREE OR REDUCED LUNCH THROUGH THE SCHOOL SYSTEM. X X 0 0 0 0 0 0 0 0 0 SARAH WALDMAN CEO 159825 0 0 0 0 0 923 0 252 0 161000 0 0 0 X 93 28511 FAIR MARKET VALUE X 1 1225 FAIR MARKET VALUE X SUPPLIES 51 10516 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL EXERCISE THE AUTHORITY OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CORPORATION SHALL CONSIST OF: 1) MEMBERS OF THE BOARD; 2) MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE; AND 3) DELEGATES SELECTED BY THE SERVICE UNITS. ANY INDIVIDUAL 14 YEARS OF AGE AND WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT AND REGISTERED THROUGH GIRL SCOUTS SPIRIT OF NEBRASKA ARE ELIGIBLE TO BE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B DELEGATES APPROVE RECOMMENDATIONS FROM THE GOVERNING BODY, SPECIFICALLY ELECTION OF MEMBERS OF THE GOVERNING BODY AND ANY CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 AND AUDIT ARE PROVIDED TO THE AUDIT COMMITTEE AND BOARD OF DIRECTORS, AT WHICH TIME THEY ARE REVIEWED, DISCUSSED AND RECOMMENDED FOR APPROVAL. THE BOARD OF DIRECTORS HAS FINAL APPROVAL OF THE AUDIT AND FORM 990. THE CPA PREPARING THE FORM 990 IS THEN GIVEN PERMISSION BY THE CFO TO FILE THE APPROVED FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT THE START OF THE FISCAL YEAR, THE ORGANIZATION HAS OFFICERS AND DIRECTORS COMPLETE CONFLICT OF INTEREST STATEMENTS AND THESE STATEMENTS ARE REVIEWED AND MAINTAINED BY THE AUDIT COMMITTEE. EACH BOARD/COMMITTEE MEMBER AND OFFICER OF THE ORGANIZATION SHALL PROMPTLY DISCLOSE ANY DIRECT OR INDIRECT FINANCIAL OR OTHER INTEREST THAT SHE OR HE HAS OR REASONABLY EXPECTS TO HAVE IN ANY PROPOSED OR EXISTING ARRANGEMENT WITH THE ORGANIZATION PRIOR TO THE START OF ANY NEGOTIATIONS WITH RESPECT TO SUCH MATTER. A DIRECT OR INDIRECT FINANCIAL INTEREST OR ANY OTHER INTEREST REQUIRED TO BE DISCLOSED UNDER THIS POLICY SHALL BE DISCLOSED IN WRITING TO THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD; SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASON WHY THE ARRANGEMENT MIGHT BE OR NOT BE IN THE BEST INTEREST OF THE ORGANIZATION. FOR EACH INTEREST DISCLOSED, THE AUDIT COMMITTEE OF THE BOARD SHALL REFER THE ISSUE TO THE CHAIR OF THE BOARD AND/OR FULL BOARD HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION. THE BOARD/COMMITTEE MEMBER OR OFFICER WHO DISCLOSES A DIRECT OR INDIRECT FINANCIAL OR OTHER MATERIAL INTEREST IN A PROPOSED OR EXISTING ARRANGEMENT MAY MAKE A PRESENTATION AND RESPOND TO QUESTIONS BY THE BOARD OR COMMITTEE, BUT AFTER SUCH PRESENTATION SHE OR HE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE ARRANGEMENT THAT RESULTS IN THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE HUMAN RESOURCES/CEO EVALUATION COMMITTEE ANNUALLY GOES THROUGH A FORMAL COMPENSATION EVALUATION PROCESS WITH THE CEO. THEY REVIEW THE CEO'S RESPONSIBILITIES TO THE ORGANIZATION AND COMMUNITY AND EVALUATE THE CEO'S PERFORMANCE AND EFFORTS TO ADVANCE THE ORGANIZATION'S MISSION THROUGHOUT THE COUNCIL'S JURISDICTION. 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 XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF GIRL SCOUTS SPIRIT OF NEBRASKA'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.