2024-05-03T10:38:03-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-01-01 560563842 GIRL SCOUTS HORNETS' NEST COUNCIL GIRL 7047316500 7007 IDLEWILD RD CHARLOTTE NC 28212 TAYUANEE DEWBERRY CEO 7047316500 2024-05-01 1 TAYUANEE DEWBERRY XXX-XX-XXXX 0 JOHN NORMAN P01506766 7049985200 2024-04-29 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z TAYUANEE DEWBERRY 7007 IDLEWILD RD CHARLOTTE NC 28212 6085317 0 X WWW.HNGIRLSCOUTS.ORG X 1939 NC TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 17 17 63 2151 0 0 1785039 432825 113041 154501 55255 64765 3029333 3360907 4982668 4012998 37299 79088 0 0 2033887 2250245 0 0 166254 1534612 1636822 3605798 3966155 1376870 46843 16083578 16466153 1036949 976988 15046629 15489165 X TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 0 0 1229059 22129 3381079 GIRL SCOUT LEADERSHIP EXPERIENCE (GSLE) - THE FOUNDATION OF ALL GIRL SCOUT PROGRAMMING, OUR EXPERIENCE INCLUDES FUN & CHALLENGING ACTIVITIES THAT HELP GIRLS DISCOVER WHO THEY ARE, WHERE THEIR TALENTS LIE, AND WHAT THEY CARE MOST ABOUT WHILE EXPLORING 4 MAIN PROGRAM PILLARS: STEM, OUTDOORS, LIFE SKILLS, AND ENTREPRENEURSHIP. EVERY ADVENTURE IS ROOTED IN 3 CORE WAYS OF LEARNING: GIRL-LED, LEARNING BY DOING, AND COOPERATIVE LEARNING. CONTINUED ON SCHEDULE O.5,500 GIRL SCOUTS ENGAGED IN ACTIVITIES THAT ALLOWED THEM TO DEVELOP A STRONG SENSE OF SELF, DISPLAY POSITIVE VALUES, SEEK CHALLENGES AND LEARN FROM SETBACKS, FORM HEALTHY RELATIONSHIPS, AND BECOME COMMUNITY PROBLEM SOLVERS, INCLUDING THOUSANDS OF MASKS MADE FOR FRONTLINE WORKERS IN OUR AREA, OVER 1,018,000 BOXES OF COOKIES SOLD BY 3,852 GIRLS AND APPROXIMATELY 28,000 PACKAGES DONATED, AND COUNTLESS HOURS OF COMMUNITY SERVICE TOWARD HIGHEST AWARDS. TWELVE (12) GIRLS EARNED THE GOLD AWARD, THE NATIONAL ORGANIZATION'S HIGHEST HONOR, BY CREATING A LONG-TERM SOLUTION TO A COMMUNITY PROBLEM THAT DEMONSTRATES AN IMPACTFUL AND SUSTAINABLE DIFFERENCE. EIGHTY-SEVEN (87) GIRLS EARNED THE SILVER AWARD AND ONE HUNDRED TWENTY-NINE (129) EARNED THE BRONZE AWARD. 1115569 24074 50255 MEMBERSHIP ENGAGEMENT - GIRL SCOUTING IS PRIMARILY DELIVERED BY VOLUNTEERS WITH COUNCIL SUPPORT AND RESOURCES DEDICATED FOR GIRL AND ADULT RECRUITMENT, REGISTRATION, AND PLACEMENT, AND VOLUNTEER EDUCATION, SUPPORT, RETENTION, AND MANAGEMENT. DURING 2023, WE SERVED 5,340 GIRLS THANKS TO OUR DEDICATED 2,150 ADULT MEMBERS AND TRAINED 850 ADULTS IN REQUIRED AND ENRICHMENT TRAININGS. APPROXIMATELY 11% OF OUR 2023 MEMBERSHIP REPRESENTED GIRLS FROM UNDERSERVED AND/OR FRAGILE COMMUNITIES SERVED THROUGH OUR OUTREACH PROGRAM. 780962 32885 84074 CAMP & OUTDOOR EXPERIENCE - THE OUTDOOR EXPERIENCE IS A CRITICAL COMPONENT OF THE GIRL SCOUT PROGRAM AS IT ENCOURAGES GIRLS TO TAKE RISKS, IMPROVE PROBLEM SOLVING SKILLS, OVERCOME FEARS, WORK TOGETHER, AND "UN-PLUG" IN THE GREAT OUTDOORS. IN 2023, 1500 GIRLS AND ADULTS PARTICIPATED IN OUTDOOR ACTIVITIES, INCLUDING RESIDENT AND DAY CAMP, FAMILY CAMP DAYS, TROOP OUTDOOR EVENTS, AND MORE. HIKING, ARCHERY, OUTDOOR EXPLORATION, FIRE BUILDING, OUTDOOR COOKING, CANOEING, AND SWIMMING WERE CORNERSTONES OF OUR OUTDOOR PROGRAM EXPERIENCE THIS YEAR. 3125590 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 14 0 63 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NC SC X X ROBERT KOCUR 7047316500 7007 IDLEWILD ROAD CHARLOTTE NC 28212 ANNE IBEKWE BOARD MEMBER 1.00 X 0 0 0 BARBARA NEIDINGER BOARD MEMBER 1.00 X 0 0 0 KATHY PARKS BOARD MEMBER 1.00 X 0 0 0 CINDY FOX BOARD MEMBER 1.00 X 0 0 0 LAURA HAMPTON BOARD MEMBER 1.00 X 0 0 0 MARIE MCLUCAS CHAIR 5.00 X X 0 0 0 LINDA NEED BOARD MEMBER 1.00 X 0 0 0 DIANNE NEURAUTER BOARD MEMBER 1.00 X 0 0 0 DEBBIE STEWART SECRETARY 1.00 X X 0 0 0 JOHN BEASLEY TREASURER 1.00 X X 0 0 0 STEPHANIE DUNAWAY-DICKSON VICE CHAIR 1.00 X X 0 0 0 SIDNEY ECHEVARRIA BOARD MEMBER 1.00 X 0 0 0 SHELBY HOLLISTER-SHARE BOARD MEMBER 1.00 X 0 0 0 DIANE HILL BOARD MEMBER 1.00 X 0 0 0 JOHN NANCE BOARD MEMBER 1.00 X 0 0 0 LAURA ROBERTS BOARD MEMBER 1.00 X 0 0 0 NAOMI WEST BOARD MEMBER 1.00 X 0 0 0 TAYUANEE DEWBERRY CEO 40.00 X 180544 0 9460 ROBERT KOCUR DIRECTOR OF FINANCE 40.00 X 87847 0 6067 YOLANDA BYNUM CHIEF OPERATING OFFICER 40.00 X 110046 0 3610 OLIVIA LAMELLE CHIEF BUSINESS OFFICER 40.00 X 112028 0 2172 490465 0 21309 3 0 1 0 0 29050 403775 432825 CAMP & OUTDOOR EXPERIENCE 900099 84074 84074 MEMBERSHIP & ENGAGEMENT 900099 50255 50255 GS LEADERSHIP EXPERIENCE 900099 20172 20172 154501 175754 175754 390000 500989 -110989 -110989 -110989 4925264 1571330 3353934 3353934 MISCELLANEOUS INCOME 900099 6973 6973 6973 4012998 3515408 0 64765 79088 79088 490464 377492 93115 19857 1386292 1066860 263286 56146 94428 72678 17927 3823 128576 98960 24410 5206 150485 115822 28570 6093 879 879 30957 30957 36158 36158 83697 55893 6061 21743 407160 375580 23728 7852 59233 44215 11130 3888 25776 8403 14808 2565 24112 24091 16 5 313335 293666 13421 6248 85234 61134 10405 13695 FACILITIES AND MAINTENA 283154 266657 11008 5489 MISCELLANEOUS 93788 66256 26343 1189 EQUIPMENT RENTAL & MAIN 91991 62774 18475 10742 PRINTING/PUBLICATIONS 80294 43572 36682 40 21054 12449 6932 1673 3966155 3125590 674311 166254 2290666 1828725 62337 37020 299104 157995 123623 126782 48080 46510 14163783 4866204 9519825 9297579 3563046 4562433 163539 396676 13358 12433 16083578 16466153 324807 294635 104102 110482 608040 571871 1036949 976988 X 14486673 15001025 559956 488140 15046629 15489165 16083578 16466153 X 46843 370987 24706 X 0 1 X 1 0 X 537008 363217 1555648 685039 432825 3573737 537008 363217 1555648 685039 432825 3573737 463239 3110498 64890 54191 54688 68809 175754 418332 1334 1334 36602 18107 6973 61682 4055085 19700269 0.76710 0.77700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 36,602. 2020 AMOUNT: $ 18,107. 2023 AMOUNT: $ 6,973. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 163539 23890 9250 3330 174849 207258 -31619 8500 3600 163539 193913 26073 8759 3969 207258 183320 20283 6300 3390 193913 162294 1601 30031 7150 3456 183320 0.00000 1.00000 0.00000 1 0 4988295 4988295 8027752 4008880 4018872 890185 647174 243011 257551 210150 47401 9297579 X 4408691 370987 24706 395693 4012998 0 4012998 3966155 0 3966155 0 3966155 PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUND IS ESTABLISHED BY DONORS TO BENEFIT THE GIRLS SERVED BY THE COUNCIL. THE ENDOWMENT FUNDS ARE HELD AND INVESTED AT THE FOUNDATION FOR THE CAROLINAS. PART X, LINE 2: THE COUNCIL IS A NONPROFIT ORGANIZATION AS DEFINED BY INTERNAL REVENUE CODE SECTION 501(C)(3) AND, ACCORDINGLY, IS EXEMPT FROM INCOME TAXES ON ALL INCOME RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT BELIEVES THAT THE COUNCIL CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COUNCIL'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE COUNCIL, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2022 OR 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTERESTS 24,706. 1 REDUCTION OR ELIMINATION OF FEES FOR GIRL AND ADULT MEMBERS FOR MEMBERSHIP DUES, ACTIVITY FEES, UNIFORM COMPONENTS, AND HANDBOOKS. 824 36953 COST ENDOWED SCHOLARSHIPS FOR GIRL SCOUTS 9 9250 CASH GIRL SCOUT CAMP SCHOLARSHIPS 71 32885 CASH X X X 0 0 0 0 0 0 0 0 0 TAYUANEE DEWBERRY CEO 180544 0 0 0 0 0 3696 0 5764 0 190004 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS CLASS IS REFERRED TO AS VOTING REPRESENTATIVES. ALL VOTING REPRESENTATIVES MUST BE AT LEAST EIGHTEEN (18) YEARS OF AGE AT THE TIME OF ELECTIONS, AND MUST BE MEMBERS OF THE GIRL SCOUT MOVEMENT REGISTERED THROUGH THE HORNETS' NEST COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A A VOTING REPRESENTATIVE OF THE COUNCIL SHALL BE: (A) A DELEGATE ELECTED BY THE SERVICE UNIT; (B) A MEMBER OF THE BOARD OF DIRECTORS; (C) A MEMBER OF THE COUNCIL BOARD DEVELOPMENT COMMITTEE; OR (D) A NATIONAL DELEGATE OF AT LEAST 18 YEARS OF AGE. AT LEAST TWO-THIRDS (2/3) OF THE VOTING REPRESENTATIVES MUST BE ELECTED BY THE SERVICE UNITS. ALL VOTING REPRESENTATIVES SHALL HOLD MEMBERSHIP ONLY FOR THE TERM. FORM 990, PART VI, SECTION A, LINE 7B RESPONSIBILITIES OF THE VOTING REPRESENTATIVES. THE VOTING REPRESENTATIVES SHALL: (A) ELECT THE OFFICERS OF THE COUNCIL, THE MEMBERS-AT-LARGE OF THE BOARD OF DIRECTORS, AND THE DELEGATES AND ALTERNATES TO THE NATIONAL COUNCIL OF THE GIRL SCOUTS OF THE UNITED STATES OF AMERICA; AND (B) AMEND THE ARTICLES OF INCORPORATION AND BYLAWS; AND (C) CONDUCT OTHER BUSINESS AS MAY, FROM TIME TO TIME, COME BEFORE THE VOTING REPRESENTATIVES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S CFO PROVIDES SCHEDULES TO THE TAX PREPARER TO COMPILE THE FORM 990. ONCE THE TAX PREPARER HAS COMPLETED THE FORM 990, IT IS REVIEWED IN DETAIL BY THE CFO. ONCE A FINAL DRAFT IS IN PLACE, THE TAX PREPARER REVIEWS THE FORM 990 WITH THE AUDIT ADVISORY COMMITTEE OF THE BOARD. THE FORM 990 IS THEN PROVIDED TO ALL DIRECTORS OF THE BOARD BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS, AND EMPLOYEES TO SIGN A STATEMENT ANNUALLY DISCLOSING ANY CONFLICTS OF INTEREST AND CONFIRMING UNDERSTANCE OF THE POLICY. IN ADDITION, THE ORGANIZATION CONDUCTS MANDATORY TRAINING TO ALL EMPLOYEES ON AN ANNUAL BASIS ON THIS TOPIC. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION WAS INITIALLY REVIEWED AND A RECOMMENDATION DEVELOPED BY THE EXECUTIVE COMPENSATION TASK GROUP UNDER THE PURVIEW OF THE HR ADVISORY COMMITTEE, USING REGIONAL COMPARISONS WITH YOUTH SERVICE NON-PROFITS OF SIMILAR ASSET AND MEMBERSHIP SIZE. THE TASK GROUP ALSO CONSIDERED COMPARABLES PROVIDED BY GSUSA (NATIONAL ORGANIZATION) THAT LIST RANGES BY COUNCIL SIZE. THE TASK GROUP'S RECOMMENDATION WAS THEN PRESENTED, REVIEWED DE NOVO AND APPROVED BY THE FULL BOARD OF DIRECTORS DURING EXECUTIVE SESSION. MINUTES OF THE BOARD OF DIRECTOR'S EXECUTIVE SESSION CONTAINING THE BOARD'S DELIBERATION AND VOTE WERE KEPT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 24,706.