2024-05-07T15:53:20-05:00 2023-09-30 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2022-10-01 951644033 GIRL SCOUTS OF GREATER LOS ANGELES GIRL 2132130123 423 N LA BREA AVE INGLEWOOD CA 90302 THERESA EDY KIENE CEO 2132130123 2024-05-06 1 THERESA EDY KIENE 999009999 1 JOLANTA TUCK CPA P01340068 9164429100 2024-04-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THERESA EDY KIENE 423 N LA BREA AVE INGLEWOOD CA 90302 69703009 0 X WWW.GIRLSCOUTSLA.ORG X 1922 CA GIRL SCOUTS' MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS OF GREATER LOS ANGELES (GSGLA), THE LARGEST GIRL-SERVING NONPROFIT IN SOUTHERN CALIFORNIA, FULFILLS THIS MISSION BY PROVIDING ONE-OF-A-KIND ACCESS TO PROGRAMS IN ENTREPRENEURSHIP, LIFE SKILLS, OUTDOOR, AND STE(A)M AND EXPERIENCES, CONNECTIONS, AND SPACES THAT HELP TODAY'S GIRLS GROW INTO TOMORROW'S LEADERS. 20 20 283 19000 0 0 7812688 1541021 1702750 1762013 1357744 789531 14449014 21601886 25322196 25694451 396414 521212 0 0 12255408 14134692 0 24000 857687 9190200 10762268 21842022 25442172 3480174 252279 57464837 62446210 10093182 13224126 47371655 49222084 X SEE SCHEDULE O 0 0 11281432 380770 602368 REACH MORE GIRLS/MEMBERSHIP - SEE SCHEDULE O 5541216 140442 1665000 HIGH IMPACT PROGRAMS - SEE SCHEDULE O 4597090 20569783 FINANCIAL LITERACY/COOKIES - SEE SCHEDULE O 21419738 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 62 0 1 283 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X BRENDA J ZAMZOW CFAO 2132130123 423 N LA BREA AVE INGLEWOOD CA 90302 MIA BRITEL CHAIR 5.00 X X 0 0 0 DENISE GUTCHES VICE-CHAIR 5.00 X X 0 0 0 ANDY PARK VICE-CHAIR 5.00 X X 0 0 0 TANIA VAN HERLE VICE-CHAIR 5.00 X X 0 0 0 RENEE WHITE FRASER VICE-CHAIR 5.00 X X 0 0 0 ERIN OREMLAND SECRETARY 5.00 X X 0 0 0 MICHELLE WROAN TREASURER 5.00 X X 0 0 0 SUE CALLAWAY DIRECTOR 2.00 X 0 0 0 CAROLYN CASSIDY DIRECTOR 2.00 X 0 0 0 DEAN CATALANO DIRECTOR 2.00 X 0 0 0 ERIN DAWKINS DIRECTOR 2.00 X 0 0 0 JUANITA DAWSON DIRECTOR (UNTIL 4/23) 2.00 X 0 0 0 ELIZABETH DICK DIRECTOR 2.00 X 0 0 0 MONIQUE EARL DIRECTOR 2.00 X 0 0 0 SONIA ENDLER DIRECTOR 2.00 X 0 0 0 MACKENZIE GREEN DIRECTOR 2.00 X 0 0 0 JUDY HO DIRECTOR (UNTIL 4/23) 2.00 X 0 0 0 SHEETAL MEDATIA DIRECTOR 2.00 X 0 0 0 WILLIAM NELSON DIRECTOR 2.00 X 0 0 0 JAMES NIEMIEC DIRECTOR 2.00 X 0 0 0 DAWN SOLER DIRECTOR 2.00 X 0 0 0 ANNA TOM DIRECTOR 2.00 X 0 0 0 THERESA EDY KIENE CHIEF EXECUTIVE OFFICER 50.00 X 333968 0 39715 BRENDA ZAMZOW CHIEF FINANCIAL & ADMIN OFFICER 50.00 X 269907 0 15884 DENISE NOWACK CMDO (UNTIL 3/23) 50.00 X 251960 0 11388 TERILYN A FERGUSON-PROFFITT SR DIR OF PROD PRGM & RETAIL SALES 50.00 X 147384 0 14028 LARA BRANCH SR DIR OF MEMBERSHIP & ANALYTICS 50.00 X 141544 0 14829 JENNIFER PALMER SR DIR OF GIRL & VOLUNTEER EXP 50.00 X 134456 0 16727 KENYA YARBROUGH DIRECTOR OF DEIAA 50.00 X 118157 0 10353 REBECCA HUTCHINSON DIRECTOR OF MKTING AND COMM 50.00 X 103636 0 1000 1501012 0 123924 9 0 1 0 0 341079 1199942 7397 1541021 PROGRAM FEES 900099 1762013 1762013 1762013 819651 819651 526748 0 526748 526748 526748 30609885 30638864 1141 -28979 -1141 -30120 -30120 34284304 13368553 20915751 20915751 MISCELLANEOUS INCOME 900099 159387 159387 159387 25694451 22837151 0 1316279 521212 521212 850428 409378 367258 73792 10720405 9359978 1039726 320701 768790 597051 135771 35968 959536 751386 164006 44144 835533 706025 101099 28409 57865 48896 7002 1967 73355 61985 8876 2494 24000 24000 82177 82177 772989 662790 105107 5092 703603 588572 89992 25039 328093 277239 39699 11155 2607806 2188052 328183 91571 357900 299387 45776 12737 248002 207456 31720 8826 1473312 1232444 188440 52428 177163 141604 28021 7538 SUPPLIES AND RECOGNITIO 2183427 1822827 282107 78493 EQUIPMENT 635264 531405 81252 22607 CREDIT CARD PROCESSING 428758 428758 BACKGROUND CHECK EXPENS 338147 338147 294407 245146 38535 10726 25442172 21419738 3164747 857687 2082676 1873339 133208 133274 76973 424145 255905 60653 406399 353935 288751 354870 37843313 11050809 26917488 26792504 27303437 28970715 0 3482775 57464837 62446210 1883310 2036505 591269 691171 128231 22985 7124814 6643879 365558 3829586 10093182 13224126 X 46804362 48645498 567293 576586 47371655 49222084 57464837 62446210 252279 1598150 0 X 0 1 X 1 0 X 1717710 1743890 4631040 7812688 1541021 17446349 1717710 1743890 4631040 7812688 1541021 17446349 267936 17178413 487411 371565 349482 701747 1346399 3256604 78862 105083 19841 8010 159387 371183 21074136 154269575 0.81510 0.84060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 78,862. 2019 AMOUNT: $ 105,083. 2020 AMOUNT: $ 19,841. 2021 AMOUNT: $ 8,010. 2022 AMOUNT: $ 159,387. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 228421 19987 32280 216128 206204 41906 -19689 228421 192817 22503 9116 206204 189530 8689 5402 192817 185780 20516 16766 189530 0.66000 0.34000 0 0 4290008 4290008 29839316 8641153 21198163 651053 362083 288970 1266035 932868 333167 1796901 1114705 682196 26792504 CAPITAL LEASE OBLIGATIONS 5088 LEASE LIABILITY 3824498 3829586 X 27210424 1598150 1598150 25612274 82177 82177 25694451 25359995 0 25359995 82177 82177 25442172 PART IV, LINE 2B: GIRL SCOUT MEMBERSHIP DUES ARE PAID TO GSGLA AS CUSTODIAN FOR GIRL SCOUTS OF THE USA (GSUSA). THESE FUNDS ARE TRANSFERRED 100% TO GSUSA. AS OF FISCAL YEAR END SEPTEMBER 30, 2023, THE FUND HAS A BALANCE OF $22,985. PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR CAMPERSHIPS, SCHOLARSHIPS AND GENERAL USES. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE REVENUE AND TAXATION CODE OF CALIFORNIA. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND RECOGNIZE A TAX LIABILITY IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COUNCIL AND HAS DETERMINED THAT AS OF SEPTEMBER 30, 2023, THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COUNCIL HAS NO UNRECOGNIZED TAX BENEFITS AT SEPTEMBER 30, 2023. THE COUNCIL'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO THE 2020 AND 2019 FISCAL YEARS, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE, THE COUNCIL RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENT OF FINANCIAL POSITION. X X X 1 WENDY CARSON 756 SPLIT ROCK LANE 243 OAK PARK CA 91377 GRANT WRITING SERVICES 0 90000 24000 66000 90000 24000 66000 SCHEDULE G, PART I, LINE 2B, COLUMN (V) GSGLA MADE PAYMENTS TO A PROFESSIONAL FUNDRAISER FOR GRANT WRITING SERVICES. 1 GIRL ASSISTANCE 8112 298016 22214 BOOK VALUE INSIGNIA TAB, USA FLAG, COUNCIL ID SET, MEMBERSHIP PIN, TREFOIL PIN, BADGES, ETC CAMPERSHIPS 366 153092 ADULT ASSISTANCE 1104 47890 PART I, LINE 2: THE MEMBERSHIP AND GIRL & VOLUNTEER EXPERIENCE DEPARTMENTS OF GIRL SCOUTS OF GREATER LOS ANGELES ARE RESPONSIBLE FOR REVIEWING AND APPROVING ALL FINANCIAL AID REQUESTS. APPROVAL IS BASED ON ESTABLISHED FINANCIAL AID CRITERIA. FOR LARGER REQUESTS, A COMMITTEE IS INVOLVED. PART III GSGLA PROVIDED FINANCIAL ASSISTANCE TO NEARLY 8,500 GIRLS PARTICIPATING IN TROOPS AND SPECIAL SCHOOL AND COMMUNITY-BASED PROGRAMS. OF THESE, 69 ENGAGE IN GIRL SCOUTS THROUGH THE TROOP START-UP MODEL, WHICH PROVIDES FINANCIAL ASSISTANCE TO HELP OFFSET COSTS FOR PROGRAM ACTIVITIES, CAMP, AND MEMBERSHIP FEES. IN ADDITION TO SUPPORTING MEMBERSHIP, THE COUNCIL PROVIDES NON-CASH ASSISTANCE FOR NEW TROOPS THAT ARE FORMING IN UNDERSERVED COMMUNITIES. THIS SUPPORT INCLUDES UNIFORM BASICS COMPRISING OF VESTS OR SASHES, INSIGNIA TAB, MEMBERSHIP PINS, TROOP NUMBERS, BADGES, GIRL SCOUT GUIDES, BADGE AND JOURNEY CURRICULUM, AND SALESFORCE PLATFORM FEES. THIS ASSISTANCE ALLOWS GIRLS TO PARTICIPATE IN ENRICHING EXPERIENCES THAT ARE AGE-APPROPRIATE AND HELP DEVELOP LIFE AND LEADERSHIP SKILLS AS THEY GROW THEIR COURAGE, CONFIDENCE, AND CHARACTER. PART III, COLUMN (B) THE NUMBER OF INDIVIDUALS WHO RECEIVED ASSISTANCE IS REPORTED. X X X X X 0 0 0 0 0 0 0 1 0 THERESA EDY KIENE CHIEF EXECUTIVE OFFICER 278227 0 41823 0 13918 0 0 0 39715 0 373683 0 0 0 BRENDA ZAMZOW CHIEF FINANCIAL & ADMIN OFFICER 226688 0 42776 0 443 0 0 0 15884 0 285791 0 0 0 DENISE NOWACK CMDO (UNTIL 3/23) 251517 0 0 0 443 0 0 0 11388 0 263348 0 0 0 TERILYN A FERGUSON-PROFFITT SR DIR OF PROD PRGM & RETAIL SALES 145805 0 1282 0 297 0 0 0 14028 0 161412 0 0 0 LARA BRANCH SR DIR OF MEMBERSHIP & ANALYTICS 139975 0 1282 0 287 0 0 0 14829 0 156373 0 0 0 JENNIFER PALMER SR DIR OF GIRL & VOLUNTEER EXP 132887 0 1282 0 287 0 0 0 16727 0 151183 0 0 0 PART I, LINE 3 THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION COMMITTEE COMPOSED OF BOTH BOARD MEMBERS AND COMMUNITY MEMBERS. THE COMMITTEE RECOMMENDS ANY CHANGES TO THE CEO COMPENSATION BASED ON DISCUSSION OF STUDIES FROM AN INDEPENDENT COMPENSATION CONSULTANT, AND LOCAL MARKET AND NATIONAL COMPARATIVE DATA. PART I, LINE 7 THE BELOW INDIVIDUALS RECEIVED BONUSES IN CALENDAR YEAR 2022. THESE BONUSES WERE NOT CONTINGENT ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION: THERESA EDY KIENE - $41,823 BRENDA ZAMZOW - $42,776 TERILYN A. FERGUSON-PROFFITT - $1,282 LARA BRANCH - $1,282 JENNIFER PALMER - $1,282 REBECCA HUTCHINSON - $1,282 KENYA YARBROUGH - $1,282 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: ESTABLISHED IN LOS ANGELES IN 1922, GIRL SCOUTS OF GREATER LOS ANGELES (GSGLA), A 501(C)(3) NONPROFIT, SERVES OVER 35,500 GIRLS IN PARTNERSHIP WITH NEARLY 19,000 ADULT MEMBERS AND VOLUNTEERS THROUGHOUT THE COMMUNITIES OF LOS ANGELES COUNTY, AND PARTS OF KERN AND SAN BERNARDINO COUNTIES. GSGLA IS THE LARGEST GIRL-SERVING NONPROFIT AGENCY IN SOUTHERN CALIFORNIA, WITH PROGRAMS IN ENTREPRENEURSHIP, LIFE SKILLS, OUTDOOR, AND STE(A)M. GIRL SCOUTS BRING THEIR DREAMS TO LIFE AND WORK TOGETHER TO BUILD A BETTER WORLD. THROUGH OUR RESEARCH-BACKED PROGRAMMING, GIRL SCOUTS OF ALL BACKGROUNDS AND ABILITIES CAN BE UNAPOLOGETICALLY THEMSELVES AS THEY DISCOVER THEIR STRENGTHS AND RISE TO MEET NEW CHALLENGES WHETHER THEY WANT TO CLIMB TO THE TOP OF A TREE OR THE TOP OF THEIR CLASS, LACE UP THEIR BOOTS FOR A HIKE, ADVOCATE FOR CHANGE, OR MAKE BEST FRIENDS WHO CHALLENGE AND INSPIRE THEM. BACKED BY THE WORLDWIDE GIRL SCOUTS MOVEMENT THAT INCLUDES 1.5 MILLION MEMBERS AND MILLIONS OF ALUMNAE, GIRL SCOUTS IN OUR COUNCIL LEAD THE WAY AS THEY FIND THEIR VOICES AND MAKE CHANGES THAT AFFECT THE ISSUES MOST IMPORTANT TO THEM. DRIVEN BY OUR DESIRE TO MAKE AN IMPACT IN MORE GIRLS' LIVES, GSGLA CONTRIBUTES SIGNIFICANT RESOURCES TO BRINGING THE GIRL SCOUT LEADERSHIP EXPERIENCE TO UNDER-RESOURCED COMMUNITIES, INCLUDING COMMUNITIES OF COLOR. THE FACT THAT SIXTY-EIGHT PERCENT OF THE K-12 GIRL POPULATION IN GREATER LOS ANGELES IS LATINA INDICATES THE OPPORTUNITY. WE ARE PROUD THAT THIS YEAR, NEARLY 12,300 GIRLS PARTICIPATING IN GSGLA ARE FROM LOW-INCOME COMMUNITIES, COMPRISING ONE THIRD OF OUR TOTAL MEMBERSHIP. GIRL SCOUTS' K-12 MODEL BUILDS UPON PROGRESSIVE EXPERIENCES THAT GET MORE DYNAMIC AND HANDS-ON AS GIRLS ADVANCE. EXPERIENCES ARE FOCUSED ON ENTREPRENEURSHIP, LIFE SKILLS, THE OUTDOORS, AND STE(A)M. REGARDLESS OF THE AREA GIRL SCOUTS EXPLORE, EVERYTHING THEY DO IS STEEPED IN INNOVATION, SELF-EMPOWERMENT, LEADERSHIP DEVELOPMENT, CIVIC ENGAGEMENT, AND CREATIVITY. THE ACTIVITIES BLEND CRITICAL LIFE-SKILL DEVELOPMENT WITH FUN, HANDS-ON PROGRAMS THAT KEEP GIRL SCOUTS ENGAGED. EVERY GIRL SCOUT PROGRAM IS DESIGNED TO GIVE GIRLS THE OPPORTUNITY TO: DISCOVER LIFE SKILLS AND A POSITIVE SENSE OF SELF; CONNECT WITH OTHERS IN A MULTICULTURAL ENVIRONMENT; AND TAKE ACTION TO MAKE THE WORLD A BETTER PLACE. BY PROVIDING AN ALL-GIRL ENVIRONMENT WITH SUPPORTIVE ADULTS, GIRL SCOUTS ARE GIVEN THE CHANCE TO ENGAGE IN GIRL-LED, COOPERATIVE AND HANDS-ON ACTIVITIES. WE CREATE A SPACE WHERE GIRL SCOUTS CAN TRY NEW THINGS, LEARN NEW SKILLS, OVERCOME FEAR OF FAILURE, BECOME RESILIENT PROBLEM-SOLVERS, BUILD SELF-ESTEEM, AND, ULTIMATELY, THRIVE. THE OUTCOMES ARE POWERFUL. GIRL SCOUTS ARE MORE LIKELY THAN NON-GIRL SCOUTS TO: HAVE A STRONG SENSE OF SELF AND POSITIVE VALUES, SEEK CHALLENGES AND LEARN FROM SETBACKS, DEVELOP AND MAINTAIN HEALTHY RELATIONSHIPS, AND EXHIBIT COMMUNITY PROBLEM-SOLVING SKILLS. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: REACH MORE GIRLS/MEMBERSHIP: AT GSGLA, INCREASING GIRL AND VOLUNTEER MEMBERSHIP IS A CORE PRIORITY OF OUR STRATEGIC PLAN. WE CONTINUE TO GROW OUR IMPACT IN LOW-INCOME COMMUNITIES AND THOSE HISTORICALLY UNDERSERVED BY GIRL SCOUTS THROUGHOUT GREATER LOS ANGELES. OUR PROGRAMS, WHICH REACH NEARLY 12,000 GIRLS, TAKE PLACE AT SCHOOLS, LOCAL COMMUNITY CENTERS, AND PUBLIC AND TRANSITIONAL HOUSING FACILITIES. IN ADDITION, GSGLA ALSO PROVIDED FINANCIAL ASSISTANCE TO NEARLY 8,500 GIRLS PARTICIPATING IN TROOPS AND SPECIAL SCHOOL AND COMMUNITY-BASED PROGRAMS. OF THESE, 69 ENGAGE IN GIRL SCOUTS THROUGH THE TROOP START-UP MODEL, WHICH PROVIDES FINANCIAL ASSISTANCE TO HELP OFFSET COSTS FOR PROGRAM ACTIVITIES, CAMP, AND MEMBERSHIP FEES. THIS ASSISTANCE ALLOWS GIRL SCOUTS TO PARTICIPATE IN ENRICHING EXPERIENCES THAT ARE AGE-APPROPRIATE AND HELP DEVELOP LIFE AND LEADERSHIP SKILLS AS THEY GROW THEIR COURAGE, CONFIDENCE, AND CHARACTER. WITH 19,000 REGISTERED ADULT MEMBERS, VOLUNTEER DEVELOPMENT AND TRAINING IS CRITICAL TO THE GIRL SCOUT MISSION. AS DIRECT PROGRAM PROVIDERS, VOLUNTEERS MUST BE PREPARED TO PROVIDE THE LEADERSHIP EXPERIENCE. GSGLA VOLUNTEERS ARE A DIVERSE GROUP OF WOMEN AND MEN, FROM A WIDE VARIETY OF BACKGROUNDS SUCH AS PROFESSIONALS, RECENT COLLEGE STUDENTS, RETIREES, AND PARENTS. GSGLA HAS AN EXTENSIVE VOLUNTEER TRAINING PROGRAM DELIVERED BY STAFF. TOPICS INCLUDE: INTRODUCTION TO GIRL SCOUTS, TROOP LEADER TRAINING (SPECIFIC TO AGE LEVELS K-12), OUTDOOR TROOP CAMPING, ALL ASPECTS OF THE COOKIE PROGRAM, SERVICE UNIT VOLUNTEER TRAINING, ADULT EDUCATOR TRAINING, SPECIAL EVENT TRAINING, AND FIRST AID AND CPR TRAINING FOR ADULTS AND CHILDREN. THE MISSION DELIVERY STAFF RECRUITS VOLUNTEERS, PROVIDES ASSISTANCE AND ONGOING TRAINING AND SUPPORT, MONITORS CRIMINAL BACKGROUND CHECKS, AND RECOGNIZES THEIR MANY ACHIEVEMENTS. FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: HIGH IMPACT PROGRAMS: GIRL SCOUTS UNIQUELY PREPARES GIRLS FOR A LIFETIME OF LEADERSHIP THROUGH ACCESS TO THOUSANDS OF GIRL-LED EXPERIENCES, SKILL BUILDING OPPORTUNITIES, AND KEY CONNECTIONS. GIRL SCOUTS NOT ONLY LEARN INNOVATIVE AND RELEVANT SKILLS (LIKE CODING, PUBLIC SPEAKING, OR BUDGETING), BUT THEY ARE ALSO GAINING THE GRIT, PROBLEM-SOLVING, AND EMPATHY THEY NEED TO OVERCOME CHALLENGES THROUGHOUT THEIR WHOLE LIVES - ESPECIALLY AS THEY BECOME LEADERS IN THEIR COMMUNITIES AND CHOSEN FIELDS. GIRL SCOUTS ARE INSPIRED TO REALIZE THEIR FULL POTENTIAL THROUGH THE GSLE (GIRL SCOUT LEADERSHIP EXPERIENCE), WHICH INVOLVES EXPERIENCES THAT ARE GIRL-LED AND INCLUDE LEARNING BY DOING IN SAFE, ALL-GIRL SPACES. GIRL SCOUT PROGRAM OUTCOMES INCLUDE: A STRONG SENSE OF SELF, POSITIVE VALUES, CHALLENGE SEEKING, HEALTHY RELATIONSHIPS, AND PROBLEM-SOLVING SKILLS. THE HIGHEST ACHIEVEMENT IN GIRL SCOUTS IS THE GOLD AWARD. THE GOLD AWARD IS A TWO-YEAR UNDERTAKING AND REQUIRES A HIGH SCHOOL GIRL SCOUT (GRADES 9-12) TO COMPLETE LEADERSHIP TRAINING; DEVELOP A LARGE SCALE "TAKE ACTION" PROJECT THAT HAS LASTING IMPACT ON THE COMMUNITY; AND DEDICATE A MINIMUM OF 80 HOURS TO PLANNING AND PROJECT IMPLEMENTATION. LEADERSHIP EXCELLENCE IS ALSO REFLECTED IN THE SILVER AWARD FOR CADETTE (GIRL SCOUTS IN GRADES 6-8) AND THE BRONZE AWARD FOR JUNIOR (GIRL SCOUTS IN GRADES 4-5). FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE: FINANCIAL LITERACY/COOKIES: TEACHING BUSINESS AND FINANCIAL LITERACY SKILLS AND GIVING GIRL SCOUTS VALUABLE ENTREPRENEURIAL EXPERIENCES IS WHY MANY OF OUR ALUMNAE HAVE BECOME SUCCESSFUL BUSINESS LEADERS. THE GIRL SCOUT COOKIE PROGRAM IS THE LARGEST FINANCIAL LITERACY PROGRAM IN THE WORLD FOR GIRLS. IT HAS BEEN A CORNERSTONE PROGRAM AT GIRL SCOUTS FOR MORE THAN 100 YEARS. THIS PROGRAM, AS WELL AS THE FALL PRODUCT PROGRAM (WHICH OFFERS MAGAZINE SUBSCRIPTIONS AS WELL AS NUTS AND CANDY), HELPS GIRLS BUILD CONFIDENCE WHILE LEARNING FIVE KEY BUSINESS AND MARKETING SKILLS, GOAL-SETTING, DECISION MAKING, MONEY MANAGEMENT, PEOPLE SKILLS, AND BUSINESS ETHICS. BY PARTICIPATING IN REAL MONEY-EARNING, FINANCIAL LITERACY PROJECTS, OUR GIRL SCOUTS BUILD REAL-LIFE SKILLS THAT ALSO BENEFIT THEIR TROOP, COMMUNITY, AND THE GSGLA COUNCIL. THESE FINANCIAL EDUCATION PROGRAMS HELP GIRL SCOUTS GAIN THE CONFIDENCE AND SKILLS TO BECOME SUCCESSFUL BUSINESS LEADERS AND ENTREPRENEURS. FORM 990, PART VI, SECTION A, LINE 6 GSGLA HAS ONE CLASS OF VOTING MEMBERS. ANY INDIVIDUAL 14 YEARS OF AGE AND OVER WHO IS A MEMBER OF THE GIRL SCOUT MOVEMENT AND IS A CURRENTLY REGISTERED MEMBER OF GSUSA AND AFFILIATED WITH THE COUNCIL, INCLUDING STAFF OF THE COUNCIL, IS A VOTING MEMBER OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS IN GOOD STANDING OF THE COUNCIL SHALL BE ENTITLED TO AN EQUAL VOTE CONCERNING THE FOLLOWING MATTERS PRESENTED TO THE MEMBERS FOR A VOTE: - ELECTION OF OFFICERS AND DIRECTORS AND MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE OF THE COUNCIL; - IN APPROPRIATE YEARS, ELECTION OF DELEGATES AND ALTERNATES TO THE NATIONAL COUNCIL OF THE GSUSA; - ANY PROPOSED CHANGES OR AMENDMENTS TO THE BYLAWS, PURSUANT TO ARTICLE XVI OR PROPOSED AMENDMENTS TO THE COUNCIL'S ARTICLES OF INCORPORATION; - ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE COUNCIL'S ASSETS; - ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS; - ON ANY ELECTION TO DISSOLVE THE COUNCIL; AND - IF SUCH MATTERS ARISE, TO REMOVE WITHOUT CAUSE ANY DIRECTOR, OR TO FILL THE VACANCY, OF ANY DIRECTOR REMAINING UNFILLED AT THE TIME OF ANY MEETING OF THE MEMBERS. IN ADDITION, ALL MEMBERS HAVE THE RIGHT TO PROVIDE INPUT ON KEY ISSUES AFFECTING THE COUNCIL AND THE GIRL SCOUT MOVEMENT AND CONSIDER SUCH OTHER PROPER BUSINESS AS MAY BE PUT BEFORE THE MEMBERSHIP. IN ADDITION, ALL MEMBERS SHALL HAVE THE RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS ARE CHANGES TO THE ORGANIZATION'S BYLAWS AND THE SLATE OF BOARD OF DIRECTORS MEMBERS. THIS APPROVAL IS IN THE FORM OF A VOTE AT THE COUNCIL'S ANNUAL MEETING HELD EACH SPRING. AT THE ANNUAL MEETING, THE MEMBERS SHALL: - ELECT THE ELECTED OFFICERS OF THE COUNCIL, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND IN APPROPRIATE YEARS, DELEGATES AND ALTERNATES TO THE NATIONAL COUNCIL OF THE GIRL SCOUTS OF THE UNITED STATES OF AMERICA; - CONSIDER AND VOTE ON ANY PROPOSED AMENDMENTS TO THE COUNCIL BYLAWS; - PROVIDE INPUT ON KEY ISSUES AFFECTING THE COUNCIL AND THE GIRL SCOUT MOVEMENT; AND, - CONDUCT SUCH OTHER PROPER BUSINESS AS MAY FROM TIME TO TIME COME BEFORE THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE MEETS WITH THE AUDITORS TO REVIEW AND DISCUSS A DRAFT OF THE FORM 990. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FORM IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION. THE RETURN IS THEN ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C GSGLA'S SENIOR MANAGEMENT TEAM MEMBERS, BOARD MEMBERS, AND COMMITTEE MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT REQUIRING THEM TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. GSGLA CONTINUES TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. A PERSON WHO HAS A CONFLICT OF INTEREST IS NOT PERMITTED TO PARTICIPATE IN OR TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND WITH QUESTIONS. FURTHERMORE, SUCH PERSON IS NOT PERMITTED TO ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING WILL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF A VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE WILL BE REFLECTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION COMMITTEE COMPOSED OF BOTH BOARD MEMBERS AND COMMUNITY MEMBERS. THE COMMITTEE RECOMMENDS ANY CHANGES TO COMPENSATION BASED ON DISCUSSION OF STUDIES FROM AN INDEPENDENT COMPENSATION CONSULTANT, AND LOCAL MARKET AND NATIONAL COMPARATIVE DATA. FORM 990, PART VI, SECTION C, LINE 19 GSGLA MAKES ITS GOVERNING DOCUMENTS, WHISTLEBLOWER POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON THE GSGLA WEBSITE AT WWW.GIRLSCOUTSLA.ORG.