2024-08-15T14:12:43+00:00 2023-09-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-10-01 363871241 Girl Scouts of Greater Chicago and Northwest Indiana GIRL 8554568347 20 South Clark Street 200 Chicago IL 60603 Nancy Wright Chief Executive Officer 2024-08-15 true JENNIFER BURKE P01342224 3128997000 2022 2024-08-08 14:25:15Z NANCY WRIGHT 20 South Clark Street 200 Chicago IL 60603 35660802 false X www.girlscoutsgcnwi.org X 1993 IL THE ORGANIZATION'S MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 33 33 344 15545 0 0 6661820 2541616 1280486 2076447 3173289 980918 10998509 12444427 22114104 18043408 142240 218465 0 10224174 11729046 0 1506698 5759704 7249770 16126118 19197281 5987986 -1153873 40771414 41431966 4409551 5139785 36361863 36292181 (CONTINUED ON SCHEDULE O) false false 14607355 197224 343998 THE ORGANIZATION PROVIDED ACTIVITIES TO 32,000 GIRLS AND 15,500 ADULTS IN TROOP/GROUP SETTINGS LOCATED IN GREATER CHICAGO AND NORTHWEST INDIANA. OUR GIRL SCOUT LEADERSHIP EXPERIENCE IS WHERE GIRLS: DISCOVER A STRONG SENSE OF SELF; CONNECT TO DEVELOP HEALTHY RELATIONSHIPS; AND TAKE ACTION IN IDENTIFYING COMMUNITY NEEDS. GIRLS ACTIVELY ENGAGE IN A VARIETY OF ACTIVITIES INCLUDING THOSE IN STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATH), FINANCIAL LITERACY, HEALTHY LIVING (WHICH REFLECT THE CONNECTION BETWEEN PHYSICAL HEALTH, EMOTIONAL HEALTH AND SELF-ESTEEM), ARTS, TRAVEL AND THE ENVIRONMENT. 2198717 21241 1732449 GIRL SCOUT TROOPS AND GROUPS USED CAMPS IN WISCONSIN, ILLINOIS AND INDIANA FOR CAMPING AND OUTDOOR ACTIVITIES. GIRL SCOUT CAMP GIVES GIRLS OF ALL BACKGROUNDS AN OPPORTUNITY TO GROW, EXPLORE, AND HAVE FUN UNDER THE GUIDANCE OF TRAINED ADULTS. THROUGH CAMP AND OUTDOOR ACTIVITIES GIRLS DISCOVER LEADERSHIP ABILITIES, BUILD SKILLS, AND DEVELOP A DEEP APPRECIATION FOR THE ENVIRONMENT. 12482540 THE PRODUCT SALES PROGRAM IS AN INTEGRAL PART OF OUR BUSINESS AND FINANCIAL LITERACY INITIATIVE, WHICH HELPS GIRLS LEARN LIFE SKILLS SUCH AS GOAL SETTING, DECISION MAKING, MONEY MANAGEMENT, PEOPLE SKILLS, AND BUSINESS ETHICS. SUCH PROGRAMS INCLUDE THE COOKIE PROGRAM AND THE FALL PRODUCT SALES PROGRAM. 6,200 GIRLS PARTICIPATED IN OUR FALL PRODUCT PROGRAM IN WHICH GIRLS SELL CANDY, NUTS AND MAGAZINES GENERATING REVENUES OF $2,090,433 AGAINST COSTS OF $1,370,588. 24,000 GIRLS PARTICIPATED IN THE COOKIE PROGRAM SELLING 4,018,294 BOXES OF COOKIES. GROSS REVENUES AMOUNTED TO $20,091,470. COSTS INCURRED IN RUNNING THIS PROGRAM AMOUNTED TO $8,937,687. THE COUNCIL MAINTAINS 7 RETAIL SHOPS FOR THE PURPOSES OF SELLING GIRL SCOUT MERCHANDISE AND PROGRAM MATERIALS FOR ALL LEVELS OF GIRL SCOUTING. REVENUES ASSOCIATED WITH THESE SHOPS WERE $1,345,700 AND COSTS OF MERCHANDISE WERE $813,712. GROSS REVENUES AND EXPENSES RELATED TO THESE PROGRAM SERVICES ARE SHOWN ON FORM 990, PART VIII, LINES 10A & B. 16806072 true true false false false false false false true true false false true true true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 39 0 true 344 true false false false false false true true false false false false false false X 33 33 false false false false true true false true true false false false true true true true true true false false IL IN X Jean Dorsch 8554568347 20 South Clark Suite 200 Chicago IL 60603 Carol Murphy Treasurer 2.0 X X 0 0 0 Jacqueline Barlow 1st Vice President (As of April 2023) 2.0 X X 0 0 0 Sarah Cigrang 2nd Vice President (As of April 2023) 2.0 X X 0 0 0 Sherina Maye Edwards 2nd Vice President (Until April 2023) 2.0 X X 0 0 0 Sheryl L Yasger Secretary 1.0 X X 0 0 0 Sidney Dillard President 5.0 X X 0 0 0 Adrienne Fasano Member-at-Large (Until April 2023) 1.0 X 0 0 0 Ami McReynolds Member-at-Large (As of November 2022) 1.0 X 0 0 0 Ann McAloon Member-at-Large 1.0 X 0 0 0 Annette Martinez Member-at-Large 1.0 X 0 0 0 April Morgan Member-at-Large (As of February 2023) 1.0 X 0 0 0 Carla Michelotti Member-at-Large 1.0 X 0 0 0 Christina Konieczka Member-at-Large (Until April 2023) 1.0 X 0 0 0 Christine Concari Member-at-Large 1.0 X 0 0 0 Danielle Austen Member-at-Large 1.0 X 0 0 0 Duke Alden Member-at-Large 1.0 X 0 0 0 Hille Sheppard Member-at-Large 1.0 X 0 0 0 Janet Hulet Member-at-Large 1.0 X 0 0 0 Jennifer Mikulina Member-at-Large 1.0 X 0 0 0 Jennifer Montague Member-at-Large (Until April 2023) 1.0 X 0 0 0 Jennifer R Evans Member-at-Large (Until April 2023) 1.0 X 0 0 0 JIll Ahern Member-at-Large (As of August 2023) 1.0 X 0 0 0 Jillian Burnstein Member-at-Large (As of August 2023) 1.0 X 0 0 0 Katherine Graham Member-at-Large (Until May 2023) 1.0 X 0 0 0 Kathy Scherer Member-at-Large 1.0 X 0 0 0 Kimberly R Reome Member-at-Large 1.0 X 0 0 0 Kyle Stokien Member-at-Large (As of August 2023) 1.0 X 0 0 0 Lara Liss Member-at-Large (As of November 2022) 1.0 X 0 0 0 Mary Bakken MEMBER-AT-LARGE (until December 2022) 1.0 X 0 0 0 Maureen Jamrock Member-at-Large 1.0 X 0 0 0 Monica M Weed Member-at-Large 1.0 X 0 0 0 Patricia Pelaez Member-at-Large (As of May 2023) 1.0 X 0 0 0 Paul Gariepy Member-at-Large 1.0 X 0 0 0 Robin Goolsbee Member-at-Large 1.0 X 0 0 0 Roycealee Wood Member-at-Large (Until April 2023) 1.0 X 0 0 0 Scott C Saunders Member-at-Large (Until April 2023) 1.0 X 0 0 0 Shannon Fuller Member-at-Large (As of February 2023) 1.0 X 0 0 0 Susan Beverly Member-at-Large (As of November 2022) 1.0 X 0 0 0 Tess Boland Member-at-Large 1.0 X 0 0 0 Valarie Bomar Member-at-Large (As of May 2023) 1.0 X 0 0 0 Veronica V Pinela Member-at-Large 1.0 X 0 0 0 Victoria Tate Member-at-Large (As of February 2023) 1.0 X 0 0 0 Nancy Wright Chief Executive Officer 38.0 X 307132 0 30068 Jean C Dorsch VP, Finance and IT 38.0 X 165014 0 41670 Jill Hudson VP, Fund Development 38.0 X 112868 0 37350 Julie A Somogyi Chief Experience Officer 38.0 X 144621 0 28766 Patricia E Fay Chief of Staff 38.0 X 168431 0 69710 Vicki C King VP, Program and Property 38.0 X 130431 0 14987 Lesley Kennedy VP, COMMUNITY ENGAGEMENT (until Sept. 2022) 38.0 X 122090 0 0 1150587 0 222551 7 true true false VJS Lincoln Inc W233 N2847 Roundy Circle West Pewaukee WI 53702 Construction Services 1026569 Quatrro Business Support Services 1850 Parkway Place Suite 1100 Marietta WI 30067 Accounting Services 294000 Fulton May Solutions 1200 Jorie Blvd Ste 228 Oak Brook TX 60523 IT Services 261558 Agency H5 205 W Randolph St Ste 550 Chicago IL 60606 Public Relations Support Service 132592 Cleary Building Corp PO Box 930220 Verona MD 535930220 Construction Services 103867 5 20765 663096 61338 1796417 307602 2541616 Camping Fees 721214 1732449 1732449 Program Fees 900099 343998 343998 0 0 0 0 2076447 795156 795156 0 0 6597123 6411361 185762 0 185762 185762 60975 663096 114321 -53346 -53346 23497328 11091712 12405616 12405616 Insurance Claim 900099 76924 76924 15233 0 0 15233 92157 18043408 14558987 0 942805 218465 218465 337200 286459 14092 36649 8800092 7475878 367761 956453 1046193 878802 62772 104619 912184 774921 38121 99142 633377 538068 26469 68840 141435 105523 21591 14321 1464224 1329253 134971 0 398078 351133 5645 41300 260914 221603 25845 13466 1414043 1413746 153 144 416160 379460 16526 20174 227156 207123 9021 11012 727557 647526 80031 460992 414861 46073 58 Supplies 945955 830674 12892 102389 Credit Card Processing Fees 398314 375879 9092 13343 Print & Publication 230252 207956 7845 14451 Bad Debt 62375 56335 2125 3915 102315 92407 3486 6422 19197281 16806072 884511 1506698 10625571 537674 450811 5714895 260268 230461 116004 204972 0 0 0 0 377047 522784 564820 429722 36243256 22085565 10937002 14157691 15426931 17359125 0 0 2012960 2274642 40771414 41431966 1704919 2059404 272974 250781 0 0 2431658 2829600 4409551 5139785 X 35220557 34919353 1141306 1372828 36361863 36292181 40771414 41431966 -1153873 1084191 0 X false true X true false X 2888343 2460745 5021232 6661820 2541616 19573756 28295822 25279898 18099886 22077957 25573775 119327338 0 0 0 31184165 27740643 23121118 28739777 28115391 138901094 0 37500 99506 110100 78100 325206 0 0 0 0 0 0 0 37500 99506 110100 78100 325206 138575888 333872 329689 282764 381686 795156 2123167 0 0 0 0 0 0 333872 329689 282764 381686 795156 2123167 0 0 0 0 0 0 88459 9254 23235 199658 153132 473738 31606496 28079586 23427117 29321121 29063679 141497999 0.9793 0.9824 0.02 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 34395.0, COLUMN B - 6104.0, COLUMN C - 12491.0, COLUMN D - 149144.0, COLUMN E - 92157.0, COLUMN F - 294291.0; DESCRIPTION - GROSS RECEIPTS FROM FUNDRAISING, COLUMN A - 54064.0, COLUMN B - 3150.0, COLUMN C - 10744.0, COLUMN D - 50514.0, COLUMN E - 60975.0, COLUMN F - 179447.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 412963 164713 577676 357258 55705 412963 331284 25974 357258 320382 10902 331284 266057 54325 320382 0.0 1.0 0.0 false false 1951589 1951589 26583503 15504199 11079304 893699 490739 402960 5729826 5509853 219973 1084639 580774 503865 14157691 Deposits 46100 right of use asset 2228542 2274642 Other Liabilities -4854 Deferred rent operating lease liabilities 2834454 2829600 X 19469120 1084191 227200 0 1311391 18157729 -114321 -114321 18043408 19538802 227200 114321 341521 19197281 0 0 19197281 Schedule D, Part V, Line 4 Intended uses of endowment funds The organization uses the income generated from the endowment to fund programming for girl scouts in the Greater Chicago and Northwest Indiana area. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Council has received a letter from the Internal Revenue Service indicating that the Council is exempt from Federal income taxes under Internal Revenue Code Section 501(c)(3). However, the Council does pay federal income taxes on unrelated business income. No provision has been made for income taxes in the accompanying financial statements, as the Council has had no significant unrelated business income. If the Council incurs interest and penalties, the Council recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Council has no amounts accrued for interest or penalties as of September 30, 2023 and 2022. The Council has not been examined by any tax jurisdiction. The Council does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Expense - -114321 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expense - 114321 Tribute to Achievement 554167 512992 41175 69128 3461 Smart Cookies 135731 115931 19800 33025 4341 1 34173 34173 0 4366 724071 663096 60975 102153 12168 114321 -53346 true GIRL MEMBERSHIP GRANTS 3314 114762 Book GIRL MEMBERSHIP GRANTS: DIRECT PAYMENT OF DUES TO GSUSA ADULT MEMBERSHIPS 1488 49722 Book ADULT MEMBERSHIPS: DIRECT PAYMENT OF DUES TO GSUSA Programs 1230 53981 Book Program Materials Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization provides discounts on camping and other programming fees, travel scholarships and memberships to members with financial need. Membership dues are paid directly to GSUSA. Other discounts and grants are applied for and distributed as reimbursement checks or store vouchers to qualifying individuals. X true true X X true false false false false false false false false Nancy Wright Chief Executive Officer 307132 0 0 0 0 0 0 0 30068 0 337200 0 0 0 Patricia E Fay Chief of Staff 168431 0 0 0 0 0 27000 0 42710 0 238141 0 0 0 Jean C Dorsch VP, Finance and IT 165014 0 0 0 0 0 26000 0 15670 0 206684 0 0 0 Julie A Somogyi Chief Experience Officer 144621 0 0 0 0 0 10400 0 18366 0 173387 0 0 0 Jill Hudson VP, Fund Development 112868 0 0 0 0 0 3546 0 33804 0 150218 0 0 0 Lesley Kennedy VP, COMMUNITY ENGAGEMENT (until Sept. 2022) 100550 0 0 0 21540 0 0 0 0 0 122090 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees TO PROVIDE AN APPROPRIATE ATMOSPHERE TO ENTERTAIN DISTINGUISHED GUESTS AND FOR OTHER LEGITIMATE BUSINESS PURPOSES OF GIRL SCOUTS OF GREATER CHICAGO AND NORTHWEST INDIANA, THE CEO HAS A MEMBERSHIP AT A SOCIAL CLUB. THE CLUB IS USED PRIMARILY FOR BUSINESS PURPOSES; THE CEO REIMBURSES THE COUNCIL FOR ANY PERSONAL USE OF THE CLUB; THEREFORE THE MEMBERSHIP IS NOT CONSIDERED COMPENSATION. Schedule J, Part I, Line 4a Severance or change-of-control payment During calendar year 2022, Lesley Kennedy received severance totaling $21,540 from the organization. X 3 240841 Market value X Auction items 87 66761 Market value 0 false true false Form 990, Part III, Line 1 Organization Mission Girl Scouts builds girls of courage, confidence, and character, who make the world a better place. We create fun, safe spaces where girls of all backgrounds and abilities can be unapologetically themselves. Progressive Girl Scout experiences, designed for girls ages 5 - 17, challenge girls to discover their strengths, learn new skills, build resiliency, and innovate creative solutions to life's challenges. They learn to make new friends, help others, embrace leadership, and discover their voices as they advocate for change on issues most important to them. Creating safe spaces also means Girl Scouts embraces the support of partners and donors who specialize in equity, and all aspects of personal wellness, including mental, social, emotional, and physical. Philanthropy and fundraising helps fund experiences that are delivered by caring adults, both volunteers and staff. We prioritize safety, leadership development and using a trauma-informed, equity lens to support all girls. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED ON AN ANNUAL BASIS BY THE CEO AND HR. COMPARABILITY DATA IS USED WHEN MAKING ANY SALARY ADJUSTMENTS. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of the Board President (who shall act as Chairperson of the Executive Committee), First Vice-President, Second Vice-President, Secretary, Treasurer, and the Chairpersons of each Standing Committee. The CEO shall serve as an ex-officio, nonvoting member of the Executive Committee. The Executive Committee shall exercise the authority of the Board between the meetings of the Board, except that the Executive Committee shall not: 1) adopt the budget; 2) adopt a plan of merger or adopt a plan of consolidation with another corporation, or authorize the sale, lease, exchange or mortgage of all or substantially all of the property or assets of the Council; 3) adopt a plan for the distribution of the assets of the Council, or for dissolution; 4) fill vacancies on the Board; 5) elect, appoint, or remove any Officer or Director; 6) approve or recommend to Voting Members any act required to be approved by Voting Members by applicable law (except for recommendations relating to the election of Directors); 7) adopt, amend, or repeal the Articles of Incorporation of the Council or these Bylaws; or 8) amend, alter, repeal, or take action inconsistent with any resolution or action of the Board when the resolution or action of the Board provides by its terms that it shall not be amended, altered, or repealed by action of a Committee. Form 990, Part VI, Line 6 Classes of members or stockholders Each individual who is currently registered through the Council, is a "Member" of the Council. Members include: 1) Girl Members, 2) Adult Members and 3) Voting Members. A District Member is a Member who is 14 years of age and older who resides, attends school, is employed, or volunteers in one of the Council's geographic Districts as determined by the Council's Board of Directors ("the Board"). A District Delegate is a District Member who is selected as a District Delegate for that District. The National Council Delegates and alternate delegates are elected by a majority of the Voting Members of the Council at the Annual Meeting, Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Voting Members of the Council consists of the Directors to the Board, District Delegates, and National Council Delegates. The nominated Directors are elected by a majority vote of the Voting Members of the Council at an Annual Meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body PRIOR TO FILING THE FORM 990, THE FINAL FY23 AUDITED FINANCIAL STATEMENTS, WHICH ARE THE BASIS OF THE 990, WERE PRESENTED AND COMMUNICATED TO THE AUDIT COMMITTEE ON 2/8/24 AND TO THE BOARD ON 2/23/24. ADDITIONALLY, MANAGEMENT COMMUNICATED TO THE BOARD THAT DUE TO THE 990 FILING EXTENSION, THE FORM 990 WOULD BE COMPLETED AND FILED WITH THE IRS PRIOR TO THE BOARD REVIEW. THE AUDIT COMMITTEE REVIEWED THE FORM 990 PRIOR TO FILING. SUBSEQUENTLY, THE FILED 990 WILL BE AVAILABLE TO THE BOARD AND PUBLIC FOR REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy Staff with purchasing responsibilities, senior management, and members of the Board of Directors may not participate in self-interested or related party transactions. Council policy on conflict of interest is outlined in the Employee Policy Manual, which requires disclosure of any actual or potential self-interested or related party transactions in writing. Employees are required to sign a statement that they have read and agree to abide by the Employee Policy Manual. Annually, members of the Board complete a Conflict of Interest form. The Senior Director of Governance and Board Experience monitors the responses to determine if a conflict is required to be disclosed and how any conflict will be managed. Form 990, Part VI, Line 15a Process to establish compensation of top management official IN SEPTEMBER 2022, AN EXTERNAL COMPENSATION EXPERT REVIEWED PUBLICLY AVAILABLE MARKET COMPENSATION INFORMATION INCLUDING FORM 990 COMPENSATION INFORMATION FOR OTHER SIMILAR-SIZED NON-PROFITS IN THE CHICAGO MARKET AS WELL AS OTHER GIRL SCOUT COUNCILS' DATA TO BENCHMARK BASE COMPENSATION & THE BONUS AWARD. THIS INFORMATION WAS ANALYZED AND AGED IN SEPTEMBER 2023 USING MARKET ANNUAL SALARY INCREASE INFORMATION. MEMBERS OF THE BOARD OF DIRECTORS COMPENSATION AND ADVISORY COMMITTEE, AN INDEPENDENT BODY, REVIEWED THE MARKET ANALYSIS. ON THE BASIS OF THIS INFORMATION, THE COMPENSATION AND ADVISORY COMMITTEE MADE A RECOMMENDATION TO MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE CEO'S COMPENSATION AND BONUS AWARD. THE MEMBERS OF THE EXECUTIVE COMMITTEE DISCUSS AND APPROVE THE AMOUNTS. THE BOARD CHAIR DOCUMENTS THE AGREED-UPON BASE AND BONUS AWARD IN AN EMAIL TO THE CHIEF OF STAFF. Form 990, Part VI, Line 19 Required documents available to the public Various public and private entities may require the filing of such documents as part of a regulatory or contractual commitment, and as a result of such obligations, certain of these materials may, in fact, be available to the public. Outside such disclosures, the organization's governing documents, conflict of interest policy, and financial statements are not routinely made available by the organization to the public. Notably, financial statements, governing documents and conflict of interest policies are not required to be disclosed to the public pursuant to IRC Section 6104. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous Income - Total Revenue: 15233, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 15233;