2024-06-12T07:34:57-05:00 2023-09-30 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2022-10-01 314379475 GIRL SCOUTS OF OHIO'S HEARTLAND COUNCIL INC GIRL 6143408820 1700 WATERMARK DRIVE COLUMBUS OH 43215 TAMMY WHARTON PRESIDENT & CEO 6143408820 2024-06-11 1 TAMMY WHARTON 999009999 0 KATHY M MOSELEY P00116760 6142211120 2024-06-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TAMMY WHARTON 1700 WATERMARK DRIVE COLUMBUS OH 43215 14839327 0 X GSOH.ORG X 2009 OH TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE THROUGH INFORMAL EDUCATION PROGRAMS DESIGNED TO HELP GIRLS PUT INTO PRACTICE THE FUNDAMENTAL PRINCIPLES OF THE GIRL SCOUT MOVEMENT 22 22 149 4554 0 0 4289326 1778848 703968 781506 1218850 347010 6168693 6932927 12380837 9840291 107889 112287 0 0 4553001 4710986 0 0 660033 2434340 2756911 7095230 7580184 5285607 2260107 24029415 26915957 1149734 978279 22879681 25937678 X TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE THROUGH INFORMAL EDUCATION PROGRAMS DESIGNED TO HELP GIRLS PUT INTO PRACTICE THE FUNDAMENTAL PRINCIPLES OF THE GIRL SCOUT MOVEMENT. 0 0 5393328 23053 7468829 PROGRAMS PROVIDED APPROXIMATELY 12,719 EXPERIENCES TO GIRL SCOUTS AND ADULT VOLUNTEERS AT PROGRAM IN AREAS OF STEM, HEALTHY LIVING, LIFE SKILLS, COMMUNITY SERVICE, OUTDOOR, CREATIVE ARTS AND ENTREPRENEURSHIP. OF THOSE EXPERIENCES, APPROXIMATELY 4,742 UNIQUE GIRLS AND 2,163 UNIQUE ADULTS PARTICIPATED IN PROGRAMS. THE MAJORITY OF THESE PROGRAMS WERE HELD IN PERSON. RESIDENT CAMP AND DAY CAMP WERE OFFERED AGAIN, WITH DAY CAMP SERVING 1,836 GIRLS AND 479 ADULTS, AND RESIDENT CAMP 552 GIRLS. 8,472 GIRL SCOUTS PARTICIPATED IN THE 2023 COOKIE PROGRAM, SELLING JUST OVER 2 MILLION PACKAGES OF COOKIES, RESULTING IN AN AVERAGE OF 238 PACKAGES PER GIRL SCOUT. SEE SCHEDULE O.61,627 PACKAGES WERE DONATED TO OPERATIONS SALUTE, AND DELIVERED TO MEMBERS OF THE MILITARY AND THEIR FAMILIES. OVER 2,905 GIRL SCOUTS PARTICIPATED IN THE 2022 FALL PRODUCT PROGRAM, SELLING MORE THAN 90,000 NUTS AND CANDY ITEMS, AND 5,810 MAGAZINE SUBSCRIPTIONS. THROUGH THESE PRODUCT PROGRAMS, GIRL SCOUTS LEARNED FIVE SKILLS ESSENTIAL TO SUCCESS IN LIFE GOAL SEEKING, DECISION MAKING, MONEY MANAGEMENT, PEOPLE SKILLS AND BUSINESS ETHICS. 273549 88671 20260 GIRL SCOUTS OF OHIO'S HEARTLAND COUNCIL SERVED 2,953 GIRLS IN DIVERSE COMMUNITIES THROUGH A VARIETY OF TARGETED SERIES PATHWAYS WITH THE SUPPORT OF COMMUNITY PARTNERSHIPS THAT INCLUDED COMMUNITY CENTERS, SCHOOLS, YOUTH CAMPS AND YOUTH-CENTERED ORGANIZATIONS. SERIES PATHWAYS PROVIDE AN OPPORTUNITY FOR GIRLS TO BE INTRODUCED TO THE GIRL SCOUT EXPERIENCE THROUGH FOCUSING ON THE AREAS OF LEADERSHIP, TEAM-BUILDING, GIRL EMPOWERMENT, HEALTHY FRIENDSHIPS, EXPOSURE TO THE FIELD OF STEM, OUTDOOR EXPLORATION AND WAYS TO MAKE AN IMPACT IN THE WORLD. 805548 563 5771 VOLUNTEER RECRUITMENT DEVELOPMENT, ENRICHMENT, SUPPORT AND RECOGNITIONS FOR ALMOST 4,000 DIRECT SERVICE VOLUNTEER MEMBERS. VOLUNTEERS PARTICIPATE IN CORE REQUIRED COURSES FROM GSUSA IN ADDITION TO LOCAL COURSES: SAFETY ESSENTIALS, LEADERSHIP ESSENTIALS, CPR/FIRST AID AND TROOP CAMP CERTIFICATION, PRODUCT PROGRAM TRAINING, TRAVEL TRAINING AND HIGHEST AWARDS TRAINING. THESE ARE DELIVERED FACE TO FACE, ONLINE, AND ONLINE FACILITATED. COURSE ARE OFFERED THROUGHOUT THE COUNCIL JURISDICTION. THE COURSES ARE DESIGNED TO PROVIDE ORGANIZATIONAL KNOWLEDGE (BOTH NATIONAL AND LOCAL) AND EDUCATE ABOUT THE GIRL SCOUT LEADERSHIP EXPERIENCE. VOLUNTEERS HAVE ACCESS TO AN ONLINE TROOP MANAGEMENT PLATFORM (VOLUNTEER TOOLKIT) AND AN ON DEMAND VIRTUAL LEARNING PLATFORM (GSLEARN). SEE SCHEDULE O. VOLUNTEERS HAVE ACCESS TO OVER 300 ENRICHMENT COURSES THROUGH GSLEARN. 6472425 1 1 0 0 0 0 0 0 0 0 1 1 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 1 0 0 0 0 0 0 0 0 0 1 31 0 1 149 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DEBRA KAROLIN 6144878101 1700 WATERMARK DRIVE COLUMBUS OH 43215 AMY FRANKO BOARD CHAIR (THRU 4/2023) 10.00 X X 0 0 0 BHAKTI BANIA MEMBER AT LARGE 5.00 X 0 0 0 CATHY LANNING SECOND VICE CHAIR 5.00 X X 0 0 0 DARREN CHERRY MEMBER AT LARGE 5.00 X 0 0 0 ELIZABETH SEELY MEMBER AT LARGE/TREASURER (4/2023) 5.00 X X 0 0 0 JAMISON PACK MEMBER AT LARGE 5.00 X 0 0 0 JENNIFER REIMER MEMBER AT LARGE 5.00 X 0 0 0 JIM MONKMEYER MEMBER AT LARGE 5.00 X 0 0 0 LESLIE VESHA MEMBER AT LARGE 5.00 X 0 0 0 LISA GROFF MEMBER AT LARGE 5.00 X 0 0 0 MARSHELL ARNOLD MEMBER AT LARGE 5.00 X 0 0 0 MELANIE BERMAN MEMBER AT LARGE 5.00 X 0 0 0 MELANIE KOLP MEMBER AT LARGE 5.00 X 0 0 0 CATHERINE CUNNINGHAM MEMBER AT LARGE (BEGIN 4/2023) 5.00 X 0 0 0 MOLLY CRABTREE SECRETARY 5.00 X X 0 0 0 SARAH MARTIN TREASURER (THRU 4/2023)/MEMBER AT LARGE 5.00 X X 0 0 0 SHAKILA ALI FIRST VICE CHAIR/BOARD CHAIR (4/2023) 10.00 X X 0 0 0 STELLA KEANE MEMBER AT LARGE (THRU 4/2023) 5.00 X 0 0 0 SU LOK MEMBER AT LARGE/1ST VICE CHAIR 4/23 5.00 X X 0 0 0 SUSAN KRANTZ MEMBER AT LARGE 5.00 X 0 0 0 NATALIE MITCHELL MEMBER AT LARGE 5.00 X 0 0 0 KATE LOGSDON MEMBER AT LARGE (BEGIN 4/2023) 5.00 X 0 0 0 BRIAN SWANSON MEMBER AT LARGE (BEGIN 4/2023) 5.00 X 0 0 0 AMY VALLEY MEMBER AT LARGE (BEGIN 4/2023) 5.00 X 0 0 0 TAMMY WHARTON PRESIDENT & CEO 50.00 X 175131 0 15017 175131 0 15017 1 0 1 0 0 63077 131711 750410 833650 5125 1778848 CAMPING FEES 900099 494674 494674 PROGRAM SERVICE FEES 900099 286832 286832 781506 532383 532383 1903384 2088757 -185373 -185373 -185373 18595 131711 19904 -1309 -1309 9603729 2890375 6713354 6713354 MISCELLANEOUS 900099 220882 220882 220882 9840291 7494860 0 566583 112287 112287 199393 175254 5293 18846 3674318 3221704 94652 357962 54374 54374 486162 413401 28525 44236 296739 248214 21700 26825 28235 28235 33744 33744 49033 49033 322352 170893 33132 118327 288753 207093 67308 14352 549364 544919 2112 2333 144911 129115 7800 7996 2599 2099 500 258219 221035 13944 23240 151774 138854 5625 7295 SUPPLIES 578566 552789 8690 17087 PRINTING/PUBLICATION 141076 121786 5640 13650 EQUIPMENT RENTAL & MAIN 95912 69684 21173 5055 OTHER 63064 39615 20620 2829 49309 49309 7580184 6472425 447726 660033 X 1471039 841775 10638191 12955407 1948262 1053514 132916 103740 23205 17462 125055 142888 87019 106764 15401218 10825680 2991241 4575538 6555492 7026723 56995 92146 24029415 26915957 748418 735994 97560 100064 303756 142221 1149734 978279 X 13639189 15902657 9240492 10035021 22879681 25937678 24029415 26915957 X 2260107 753031 44859 X X 0 1 X 1 0 X 852716 639744 6856308 4289326 1778848 14416942 852716 639744 6856308 4289326 1778848 14416942 5921191 8495751 164990 127258 116142 187536 532383 1128309 46341 -43566 1216141 36275 239477 1494668 17039919 46647428 0.49860 0.42240 X SCHEDULE A, PART II, LINE 1 PRIOR YEAR BALANCES HAVE BEEN UPDATED TO AGREE TO TOTAL CONTRIBUTIONS REPORTED ON PART VIII, LINE 1H FOR THE RESPECTIVE YEARS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 570707 570707 8878933 7371247 1507686 2079125 1869572 209553 1829721 1584861 244860 2042732 2042732 4575538 FUNDS HELD BY FOUNDATION 674885 F CASH & MONEY MARKET 402940 F FIXED INCOME SECURITIES 2221444 F EQUITY SECURITIES 3727454 F 7026723 OPERATING LEASE LIABILITIES 35241 FINANCE LEASE LIABILITIES 106980 142221 X 10618941 753031 9889 64763 827683 9791258 49033 49033 9840291 7560944 9889 19904 29793 7531151 49033 49033 7580184 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COUNCIL PERFORMS AN ANNUAL ASSESSMENT FOR ANY UNCERTAINTY IN INCOME TAX POSITIONS WHICH INCLUDES AN ANALYSIS OF WHETHER THERE ARE ANY TAX POSITIONS THE COUNCIL TAKES WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED OR OTHER ACTIVITIES THAT MAY JEOPARDIZE THEIR TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. NO TAX LIABILITY ACCRUAL WAS RECORDED RELATING TO MATERIAL UNCERTAIN POSITIONS TAKEN AS MANAGEMENT BELIEVES THERE ARE NONE. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN FUNDS HELD BY OTHERS 44,859. SPECIAL EVENT EXPENSES 19,904. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 19,904. STATE OF THE GIRL 31605 27725 3880 1575 2750 URBAN CAMPOUT 118701 103986 14715 14879 700 150306 131711 18595 1575 17629 700 19904 -1309 1 MEMBERSHIP AND PROGRAM ASSISTANCE 3544 108287 FMV MEMBERSHIP AND PROGRAM ASSISTANCE IS FOR ASSISTANCE WITH MEMBERSHIP DUES AND PROGRAM FEES. AS SUCH, NO CASH IS BEING GIVEN TO MEMBERS. THE AMOUNT OF MEMBERSHIP DUES OWED BY THE MEMBER IS BEING DISCOUNTED AND/OR RELIEVED. THEREFORE, THE MONITORING OF GRANT FUNDS IS NOT NECESSARY. THE MEMBERS' ACCOUNTS ARE SIMPLY BEING UPDATED WITH A DISCOUNT OR RELIEF OF THE MEMBERSHIP FEE. SCHOLARSHIPS 4 4000 PART I, LINE 2: COLLEGE SCHOLARSHIPS WERE COMPETITIVE, AND, RECIPIENTS DETERMINED BY THE REVIEW OF A COMMITTEE MADE UP OF STAFF AND GS ADULTS/VOLUNTEERS. THE AWARD WAS DISTRIBUTED TO THE SELECTED COLLEGE UPON RECEIPT OF PROOF OF ENROLLMENT OF THE GIRL SCOUT. 1 X X 0 0 0 0 0 0 0 0 0 TAMMY WHARTON PRESIDENT & CEO 165031 0 3500 0 6600 0 5159 0 9858 0 190148 0 0 0 BBCO BHAKTI BANIA, BOARD MEMBER, OWNS BBCO 502049 BBCO PROVIDED ARCHITECTURAL SERVICES. BHAKTI BANIA WAS NOT PRESENT DURING THE BOARD MEETING TO DISCUSS APPROVING BBCO AS A VENDOR NOR PRESENT FOR THE VOTE AND DID NOT VOTE. 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE COUNCIL ARE THE DELEGATES ELECTED BY EACH SERVICE UNIT, THE MEMBERS OF THE BOARD OF DIRECTORS AND THE MEMBERS OF THE COUNCIL NOMINATING COMMITTEE WHO ARE NOT OTHERWISE MEMBERS OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A MEMBERSHIP ELECTS DELEGATES (VOTING MEMBERS) OF THE ORGANIZATION. EACH GROUP OF MEMBERS KNOWN AS A SERVICE UNIT ELECT TWO DELEGATES, TWO ALTERNATE DELEGATES AND ONE ADDITIONAL DELEGATE FOR GIRL MEMBER NUMBERS OVER 300. FORM 990, PART VI, SECTION A, LINE 7B DELEGATES MADE UP FROM THE MEMBERSHIP VOTE AT THE ANNUAL MEETING ON GOVERNANCE ISSUES. THE MEMBERS OF THE COUNCIL SHALL ELECT THE OFFICERS OF THE COUNCIL, THE OTHER MEMBERS OF THE BOARD OF DIRECTORS, THE MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND THE DELEGATES TO THE NATIONAL COUNCIL SESSION OF GIRL SCOUTS OF THE USA; DETERMINE THE GENERAL LINES OF DIRECTION FOR GIRL SCOUTING LOCALLY BY RECEIVING AND ACTING UPON REPORTS OF THE BOARD OF DIRECTORS AND BY GIVING GUIDANCE TO THE BOARD; AMEND THE ARTICLES OF INCORPORATION AND CODE OF REGULATIONS, TAKE ALL OTHER ACTION REQUIRING MEMBERSHIP VOTE, AND CONDUCT SUCH OTHER BUSINESS AS MAY, FROM TIME TO TIME, COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND THE CEO REVIEW A DRAFT OF THE FEDERAL FORM 990 AND RECOMMEND ANY CHANGES TO THE TAX PREPARER. THE FINANCE COMMITTEE AND BOARD RECEIVED A FINAL VERSION OF FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND THE BOARD DISCUSSES ANY ISSUES THAT MAY BE IN VIOLATION OF THE CONFLICT OF INTEREST POLICY WHENEVER THE SITUATION PRESENTS ITSELF. FORM 990, PART VI, SECTION B, LINE 15 WE CONDUCT AN EXTERNAL MARKET SALARY ANALYSIS FOR THE CHIEF EXECUTIVE OFFICER POSITION AT THE GIRL SCOUTS OF OHIO'S HEARTLAND COUNCIL. WE ADJUST SALARY RANGES ANNUALLY BASED ON INFLATION/CPI DATA. WE USED LOCAL NON-PROFIT SALARY SURVEY DATA FROM THE EMPLOYERS RESOURCE ASSOCIATION FOR SIMILAR-SIZED COMPANIES IN CENTRAL OHIO. WE ALSO USE GSUSA DATA, WHEN AVAILABLE, TO COMPARE COMPENSATION ACROSS COUNCILS OF SIMILAR SIZE. WE PROVIDE THIS DATA TO THE COUNCIL BOARD OF DIRECTOR CHAIR, WHO LEADS THE ASSESSMENT THE CEO'S PERFORMANCE AND RECOMMENDS AN APPROPRIATE LEVEL OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART X SOME BEGINNING BALANCES HAVE BEEN RECLASSIFIED FOR PRESENTATION PURPOSES ONLY. FORM 990, PART XI, LINE 9: NET CHANGE IN FUNDS HELD BY OTHERS 44,859. FORM 990, PART XII, LINE 2C THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE AUDIT FIRM.