2025-08-14T18:39:51-05:00 2024-09-30 333709623 COHNREZNICK ADVISORY LLC 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2023-10-01 951644585 GIRL SCOUTS SAN DIEGO-IMPERIAL COUNCIL INC GIRL 6192988391 1231 UPAS STREET SAN DIEGO CA 92103 CAROL M DEDRICH CEO 6192988391 2025-08-14 1 1 JOLANTA TUCK P01340068 9164429100 2025-08-12 2023 2025-03-06 01:10:19Z GIRL SCOUTS SAN DIEGO CAROL M DEDRICH 1231 UPAS STREET SAN DIEGO CA 92103 15787974 0 X WWW.SDGIRLSCOUTS.ORG X 1927 CA GSSD BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 15 15 307 9000 0 0 1731350 2174835 10475224 10403786 298143 789054 764238 260343 13268955 13628018 69615 79075 0 0 8521786 9266366 0 0 1182161 5589859 5681860 14181260 15027301 -912305 -1399283 30208540 30736476 1205988 1243227 29002552 29493249 X SEE SCHEDULE O 0 0 6941382 1472677 MISSION DELIVERY PROGRAMS: SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM); OUTDOORS; LIFE SKILLS (GIRL SCOUT GOLD AWARD, GIRL SCOUT SILVER AWARD, GIRL SCOUT BRONZE AWARD); AND ENTREPRENEURSHIP - SEE SCHEDULE O 4827364 79075 388362 GIRL AND VOLUNTEER DEVELOPMENT PROGRAM - SEE SCHEDULE O 637890 8946902 BUSINESS AND FINANCIAL LITERACY PROGRAM - SEE SCHEDULE O 12406636 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 46 0 1 307 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL DIDDOCK 6192988391 1231 UPAS STREET SAN DIEGO CA 92103 NATASHA BOWMAN CHAIR 2.00 X X 0 0 0 EMILY REX VICE-CHAIR 2.00 X X 0 0 0 TRISHA ZULIC SECRETARY 2.00 X X 0 0 0 MICHELE BARROW TREASURER 2.00 X X 0 0 0 NEVILLE BILLIMORIA DIRECTOR 1.00 X 0 0 0 RITA DATKO DIRECTOR (UNTIL 4/24) 1.00 X 0 0 0 DEBBIE FEINBERG DIRECTOR 1.00 X 0 0 0 SUZANNE FRONTZ DIRECTOR 1.00 X 0 0 0 RON GIANNOTTI DIRECTOR (UNTIL 4/24) 1.00 X 0 0 0 JOANEE' JOHNSON DIRECTOR 1.00 X 0 0 0 JANICE KURTH DIRECTOR 1.00 X 0 0 0 JOHN LEDFORD DIRECTOR 1.00 X 0 0 0 MONICA PIEPENKOTTER DIRECTOR (UNTIL 4/24) 1.00 X 0 0 0 LAURA SAND DIRECTOR 1.00 X 0 0 0 JENNIFER SUMMERS DIRECTOR 1.00 X 0 0 0 MONICA ULIBARRI DIRECTOR 1.00 X 0 0 0 DAWN WELCH DIRECTOR 1.00 X 0 0 0 NOLI ZOSA DIRECTOR 1.00 X 0 0 0 CAROL M DEDRICH CEO 40.00 X 286599 0 24539 STACY MAXA CFAO 40.00 X 153669 0 27150 MICHELLE MULLEN CMDO 40.00 X 135051 0 38474 KRISTIN WIGGINS CAO 40.00 X 145449 0 17615 ROSALIND MILLER DIRECTOR OF HUMAN RESOURCES 40.00 X 115275 0 23931 ERIC WILLIAMS DIRECTOR OF PROPERTY 40.00 X 111282 0 4910 VIRGINIA NICOLE PENA DIRECTOR OF MARKETING/COMMUNICATIONS 40.00 X 105863 0 4738 1053188 0 141357 9 0 1 0 SIGNATURE ANALYTICS LLC 8910 UNIVERSITY CENTER LANE STE 40 SAN DIEGO CA 92122 ACCOUNTING SERVICES 143796 1 339433 668395 1167007 110881 2174835 ENTREPRENEURIAL(COOKIE SALES),NET 900099 8469043 8469043 CAMP, STEM, AND PROGRAMS 900099 1456885 1456885 ENTREPRENEURIAL(FALL SALES),NET 900099 477858 477858 10403786 660124 660124 1729923 1600993 128930 128930 128930 41100 339433 184912 -143812 -143812 692312 374051 318261 318261 85894 85894 85894 13628018 10807941 0 645242 79075 79075 505062 64152 280530 160380 7109984 6161834 401826 546324 459074 368030 41213 49831 542234 459548 28772 53914 650012 521102 58354 70556 35612 35612 183633 183633 32988 32988 735417 666362 53952 15103 13792 13792 542983 455550 28628 58805 158827 137225 10058 11544 920004 887449 29846 2709 275962 256276 7174 12512 252019 168997 5563 77459 830010 760317 32166 37527 565916 416294 149622 EQUIPMENT RENT & MAINT 584605 452054 57960 74591 FORESTRY MAINTENANCE 336482 336482 PROGRAM SUPPORT 135220 135220 AWARDS & APPRECIATION 78390 66877 607 10906 15027301 12406636 1438504 1182161 1783157 145010 3102725 2290956 60437 222400 24260 348309 366548 329334 672385 615256 25088113 13637829 11377044 11450284 0 15026330 12671074 120684 150910 23723 0 164190 30208540 30736476 1047428 914031 0 305038 158560 24158 1205988 1243227 X 28539764 28861132 462788 632117 29002552 29493249 30208540 30736476 -1399283 1889980 0 X 0 1 X 1 0 X 2084563 2667669 1477053 1731350 2174835 10135470 17048962 12532220 13823578 17601748 17303114 78309622 19133525 15199889 15300631 19333098 19477949 88445092 44961 54135 75470 67031 60827 302424 0 44961 54135 75470 67031 60827 302424 88142668 400032 441351 627353 599209 660124 2728069 400032 441351 627353 599209 660124 2728069 73520 138053 43581 550150 85894 891198 19607077 15779293 15971565 20482457 20223967 92064359 0.95740 0.95790 0.02960 0.02780 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 73,520. 2020 AMOUNT: $ 138,053. 2021 AMOUNT: $ 43,581. 2022 AMOUNT: $ 550,150. 2023 AMOUNT: $ 85,894. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 279638 7000 20546 307184 294950 -15312 279638 339978 10000 -49001 6027 294950 287369 62319 9710 339978 271814 25463 9908 287369 1.00000 1 0 502487 502487 10382277 6215557 4166720 11546215 6402718 5143497 1822487 680881 1141606 834647 338673 495974 11450284 OPERATING LEASE LIABILITIES 24158 24158 X 15407308 1889980 1889980 13517328 32988 77702 110690 13628018 14916611 0 14916611 32988 77702 110690 15027301 PART X, LINE 2: THE ORGANIZATION IS A CALIFORNIA NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAX CODE 23701(D). HOWEVER, CERTAIN OPERATIONS OF THE ORGANIZATION MAY QUALIFY AS UNRELATED BUSINESS TAXABLE INCOME AND, TO THE EXTENT THAT THESE OPERATIONS GENERATE INCOME, THEY WILL BE SUBJECT TO FEDERAL AND STATE TAXES. DURING THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023, RESPECTIVELY, THERE WAS NO UNRELATED BUSINESS INCOME FOR THE ORGANIZATION. THE ORGANIZATION'S FEDERAL AND STATE INFORMATION RETURNS PRIOR TO FISCAL YEAR 2021 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF SEPTEMBER 30, 2024, THERE ARE NO 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 ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF MANAGEMENT AND GENERAL EXPENSES AND INCLUDES ACCRUED INTEREST AND PENALTIES IN ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. THERE WERE NO INTEREST OR PENALTIES FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE PENSION EXPENSE REPORTED ON FORM 990, PT IX, STMT OF FUNCTIONAL EXP 262,614. FUNDRAISING EVENTS -184,912. PART XII, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE PENSION EXPENSE REPORTED ON FORM 990, PT IX, STMT OF FUNCTIONAL EXP 262,614. FUNDRAISING EVENT EXPENSE -184,912. URBAN CAMPOUT 380533 339433 41100 69785 59012 8265 47850 380533 339433 41100 69785 59012 8265 47850 184912 -143812 1 VOLUNTEER SUPPORT 268 8325 GIRL SUPPORT 2600 70750 PART I, LINE 2: GSSD PROVIDES FINANCIAL ASSISTANCE TO VOLUNTEERS AND GIRLS WHO ARE UNABLE TO AFFORD GIRL SCOUT PROGRAMS OR GSUSA MEMBERSHIP FEES. THE ASSISTANCE OFFSETS THE COSTS AND IS NOT GRANTED DIRECTLY TO THE FAMILIES. FINANCIAL ASSISTANCE IS CAREFULLY CONSIDERED BASED ON NEED AND GRANTED REGARDLESS OF RACE, COLOR, ETHNICITY, CREED, NATIONAL ORIGIN, SOCIOECONOMIC STATUS, OR DISABILITY. THE AMOUNT OF FINANCIAL ASSISTANCE OFFERED IS BASED ON AVAILABLE FUNDS IN THE ANNUAL FINANCIAL ASSISTANCE BUDGET. PART III, COLUMN (B) THE NUMBER OF INDIVIDUALS WHO RECEIVED ASSISTANCE IS REPORTED. X 0 0 X X X X 0 0 0 0 0 0 0 0 0 CAROL M DEDRICH CEO 250706 0 0 0 35893 0 10322 0 14217 0 311138 0 0 0 STACY MAXA CFAO 153169 0 0 0 500 0 6506 0 20644 0 180819 0 0 0 MICHELLE MULLEN CMDO 133823 0 0 0 1228 0 4656 0 33818 0 173525 0 0 0 KRISTIN WIGGINS CAO 145152 0 0 0 297 0 4188 0 13427 0 163064 0 0 0 PART I, LINE 1A ERIC WILLIAMS LIVES ON PROPERTY AT BALBOA AND AS PART OF HIS POSITION, HE IS THE CARE-TAKER OF THE BALBOA CAMPUS. HE IS PROVIDED HOUSING FOR THE BENEFIT OF THE ORGANIZATION. THE BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION BECAUSE IT MET THE FOLLOWING REQUIREMENTS: - THE HOUSING IS PROVIDED ON THE PROPERTY OWNED BY THE BUSINESS OR EMPLOYER. - THE HOUSING IS PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER. - THE EMPLOYER HAD A "SUBSTANTIAL BUSINESS REASON" FOR THIS. - THE EMPLOYEE ACCEPTED HOUSING AS A CONDITION OF EMPLOYMENT. PART I, LINE 3 THE COUNCIL USES INDEPENDENT REVIEW OF THE SALARIES TO ESTABLISH CEO COMPENSATION. THE BOARD APPOINTS AN EXECUTIVE COMPENSATION COMMITTEE, WHICH WORKS WITH THE DIRECTOR OF HUMAN RESOURCES TO GATHER PERTINENT SALARY INFORMATION, RELATIVE TO SIMILAR POSITIONS ACROSS THE US, AS WELL AS IN SAN DIEGO. THE COMMITTEE MEETS ANNUALLY, CONSIDERS THE IMPACT OF THE COUNCIL'S GEOGRAPHICAL LOCATION ON SALARIES IN OUR REGION, AND CONSIDERS MERIT WHEN ESTABLISHING THE CEO'S COMPENSATION FOR THE NEXT YEAR. THE COMPENSATION FOR OTHER KEY EMPLOYEES IS SET BY THE CEO AND THE HUMAN RESOURCES DEPARTMENT, TAKING INTO ACCOUNT VARIOUS FACTORS, INCLUDING EMPLOYEE PERFORMANCE AND MARKET SALARY INFORMATION. X 2 550 FMV X 75 FMV X 17253 FMV X 5 16492 FMV X AIRLINE TICKETS 1 25200 FMV X VACATION STAYS 11 17945 FMV X PRIVATE DINING/TOURS 15 11855 FMV X ENTERTAINMENT ADMISSION 14 6326 FMV X GIFT CARDS/CERTIFICATES 39 6201 FMV X SPORTING EVENTS 8 5650 FMV X SPORTING GIFTS/RENTALS 9 1965 FMV X MUSEUM GUEST/ADMISSION PASSES 7 968 FMV X AMUSEMENT PARK ADMISSION 1 400 FMV 0 0 1 PART I, LINE 32B: GIRL SCOUTS, SAN DIEGO-IMPERIAL COUNCIL, INC. ("GSSD") USES AN ORGANIZATION TO ACCEPT VEHICLES OR OTHER PROPERTY DONATIONS MADE TO GSSD. SUBSEQUENTLY, THE DONATIONS ARE LIQUIDATED, AND A PORTION THEREOF IS SENT TO GSSD. FORM 990, PART III, LINE 1, ORGANIZATION'S MISSION: AS PART OF THE PREMIER GIRL LEADERSHIP DEVELOPMENT ORGANIZATION IN THE COUNTRY AND THE UNDISPUTED EXPERT ON GIRLS, GIRL SCOUTS HAS, FOR OVER 100 YEARS, PREPARED GIRLS TO SUCCESSFULLY FACE LIFE CHALLENGES WITH COURAGE, CONFIDENCE, AND CHARACTER. GIRL SCOUTS DELIVERS EXCEPTIONAL EXPERIENCES FOR GIRLS IN THESE FOUR PROGRAM AREAS: STEM (SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH), THE OUTDOORS, ENTREPRENEURSHIP, AND LIFE SKILLS. WITH THE HELP OF APPROXIMATELY 9,000 ADULTS AND IN COLLABORATION WITH SCHOOLS, NONPROFIT ORGANIZATIONS, AND COMMUNITY PARTNERS, GIRL SCOUTS SAN DIEGO (GSSD) SERVES MORE THAN 15,000 GIRLS IN GRADES K-12 THROUGHOUT SAN DIEGO AND IMPERIAL COUNTIES. GSSD RELIES ON VOLUNTEERS TO ADVANCE THE MISSION, INCLUDING ALUMNAE, WOMEN WHO GREW UP AS GIRL SCOUTS AND ARE ROLE MODELS TO GIRLS WHO WILL BE THE NEXT GENERATION OF LEADERS. SERVING GIRLS FOR MORE THAN 111 YEARS, GIRL SCOUTS CONTINUES TO STAY RELEVANT AND VITAL TO THE NEEDS OF GIRLS AND YOUNG WOMEN THROUGH ITS PROVEN EFFECTIVE PROGRAMS DELIVERED IN AN ALL-GIRL, GIRL-LED ENVIRONMENT. WHETHER IT'S AN OUTDOOR ADVENTURE, EXPLORING SCIENCE AND TECHNOLOGY, OR MAKING THE WORLD A BETTER PLACE WHILE HAVING FUN WITH FRIENDS, GIRLS ARE PREPARING FOR A LIFETIME OF LEADERSHIP, ADVENTURE, AND SUCCESS. GIRL SCOUTS' STAFF AND VOLUNTEERS CREATE SAFE OPPORTUNITIES FOR GIRLS TO CONNECT WITH THEIR SISTER GIRL SCOUTS AND PARTICIPATE IN FUN, ENGAGING TROOP ACTIVITIES. GSSD'S STRATEGIC VISION IS TO BE VIEWED AND VALUED AS THE GO-TO PARTNER FOR DEVELOPING AND ELEVATING GIRL AND WOMEN LEADERS IN SAN DIEGO AND IMPERIAL COUNTIES. BEYOND TRADITIONAL LEADERSHIP DEVELOPMENT, OUR RELEVANT PROGRAMS AND EXPERIENCES FOSTER A SENSE OF WELL-BEING IN GIRLS, SO THEY ARE WELL-ROUNDED INDIVIDUALS POISED FOR SUCCESS IN LIFE. GIRL SCOUTS HAS ENGAGED AND INSPIRED GENERATIONS OF LEADERS. GIRL SCOUTS' TRIED AND PROVEN PROGRAMS HAVE DEVELOPED THE LEADERSHIP SKILLS OF MORE THAN 59 MILLION WOMEN WHO HAVE GONE ON TO SHAPE THE COURSE OF OUR NATION'S HISTORY. IN ADDITION TO SHATTERING BARRIERS AND TRANSFORMING CULTURE, WOMEN SUCH AS MADELEINE ALBRIGHT, LAURA BUSH, HILLARY RODHAM CLINTON, MELINDA GATES, BARBARA WALTERS, KATIE COURIC, VENUS WILLIAMS, JACKIE JOYNER-KERSEE, AND SHERYL CROW HAVE PROUDLY WORN THE GIRL SCOUT TREFOIL. GSSD CONTINUES IN THIS GRAND TRADITION, PROVIDING GIRLS AND YOUNG WOMEN WITH THE VALUES, LIFE SKILLS, AND TOOLS THEY NEED TO DISCOVER WHO THEY CAN BE, WHAT THEY CAN DO, AND HOW THEY CAN CHANGE THE WORLD. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: MISSION DELIVERY PROGRAMS: GIRL SCOUTS HAS FOUR PROGRAM AREAS: STEM, THE OUTDOORS, ENTREPRENEURSHIP, AND LIFE SKILLS. GIRL SCOUT PROGRAMS PROVIDE EXPERIENCE IN LEADERSHIP DEVELOPMENT, SKILL BUILDING, AND COMMUNITY SERVICE. THEY ARE GIRL-LED, COOPERATIVE, INTERACTIVE, AND GUIDE GIRLS TO THESE FIVE OUTCOMES: GIRL SCOUTS DEVELOP A STRONG SENSE OF SELF; DISPLAY POSITIVE VALUES; SEEK CHALLENGES AND LEARN FROM SETBACKS; FORM AND MAINTAIN HEALTHY RELATIONSHIPS; AND IDENTIFY AND SOLVE PROBLEMS IN THE COMMUNITY. LEADERSHIP - A CORNERSTONE OF GIRL SCOUTS IS LEADERSHIP DEVELOPMENT. DISCOVER + CONNECT + TAKE ACTION = LEADERSHIP. IN GIRL SCOUTS, GIRLS DISCOVER AND LEARN SKILLS WHILE EXPLORING THEIR INTERESTS AND CONNECTING WITH OTHERS TO TAKE ACTION AND MAKE THE WORLD A BETTER PLACE. GSSD ANNUALLY HONORS AND CELEBRATES WOMEN, WHO ARE INFLUENTIAL LEADERS, AND EMERGING LEADER GIRL SCOUTS AT OUR COOL WOMEN CELEBRATION. EMERGING LEADER GIRL SCOUTS ARE TEENS WHO EMBODY THE MISSION AND PROMISE OF GIRL SCOUTS TO MAKE THE WORLD A BETTER PLACE AND EXEMPLIFY THE HIGHEST CALIBER OF LEADERSHIP, COURAGE, CONFIDENCE, AND CHARACTER. THE EVENT IS MORE THAN A LUNCHEON. THE WOMEN (MANY WHO GREW UP AS GIRL SCOUTS) AND GIRLS PARTICIPATE IN NETWORKING AND MENTORING SESSIONS, AND THE GIRLS HAVE AN OPPORTUNITY TO MEET WITH EXECUTIVES FROM MANY ORGANIZATIONS. HIGHEST AWARDS - GIRL SCOUTS LEARN LIFE SKILLS AND HOW TO IDENTIFY AND SOLVE COMMUNITY PROBLEMS AS THEY EARN THE HIGHEST AWARDS IN GIRL SCOUTS: THE GIRL SCOUT GOLD AWARD FOR SENIORS AND AMBASSADORS (GIRLS IN 9-12 GRADES), THE GIRL SCOUT SILVER AWARD FOR CADETTES (GIRLS IN 6-8 GRADES), AND THE GIRL SCOUT BRONZE AWARD FOR JUNIORS (GIRLS IN 4-5 GRADES). GOLD AWARD GIRL SCOUTS ARE THE DREAMERS AND THE DOERS WHO TAKE "MAKE THE WORLD A BETTER PLACE" TO THE NEXT LEVEL. THE GIRL SCOUT GOLD AWARD IS THE MARK OF THE TRULY REMARKABLE-PROOF THAT NOT ONLY CAN SHE MAKE A DIFFERENCE, BUT THAT SHE ALREADY HAS. THE GIRL SCOUT GOLD AWARD IS A TWO-YEAR UNDERTAKING AND REQUIRES A HIGH SCHOOL GIRL SCOUT TO COMPLETE LEADERSHIP TRAINING; DEVELOP A LARGE-SCALE "TAKE ACTION" PROJECT THAT HAS LASTING IMPACT; AND DEDICATE A MINIMUM OF 80 HOURS TO PLANNING AND IMPLEMENTATION WHILE MANAGING THE PROJECT AND THE VOLUNTEERS. THE HIGHEST ACHIEVEMENT IN GIRL SCOUTING, THE GOLD AWARD IS A TOP-TIER CREDENTIAL FOR GIRLS AS THEY ENTER THEIR POST-HIGH SCHOOL LIVES, ENABLING THEM TO DISTINGUISH THEMSELVES IN THE COLLEGE ADMISSIONS PROCESS, EARN COLLEGE SCHOLARSHIPS, AND ENLIST IN THE MILITARY AT A HIGHER PAY GRADE. OUR 2024 GOLD AWARD CEREMONY CELEBRATED 72 GOLD AWARD GIRL SCOUTS. GIRL SCOUTS WHO EARN THE GOLD AWARD NOT ONLY CHANGE THE WORLD FOR THE BETTER, THEY CHANGE IT FOR GOOD. THE GIRL SCOUT GOLD AWARD, KNOWN AS THE MARK OF THE TRULY REMARKABLE, IS THE HIGHEST AWARD A GIRL SCOUT CAN EARN. ONCE ACHIEVED, IT SHOWS COLLEGES, EMPLOYERS, AND THE COMMUNITY THAT GIRL SCOUTS ARE OUT THERE CHANGING THE WORLD. GOLD AWARD GIRL SCOUTS ARE IMPRESSIVE TO COLLEGES, UNIVERSITIES, AND EMPLOYERS-INCLUDING THE MILITARY, WHICH ENABLES GOLD AWARD GIRL SCOUTS TO ENLIST AT A HIGHER PAY GRADE. IT REQUIRES GIRLS TO DEMONSTRATE THEIR LEADERSHIP ABILITIES BY CREATING SUSTAINABLE PROJECTS THAT ADDRESS AND IMPACT LOCAL AND GLOBAL ISSUES. EARNING THE AWARD IS OFTEN A MULTI-YEAR PROCESS, WHICH INCLUDES PROVIDING MORE THAN 80 HOURS OF COMMUNITY SERVICE, EDUCATION, AND ADVOCACY. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: GIRL AND VOLUNTEER DEVELOPMENT PROGRAM: ENHANCING AND INCREASING GIRL AND VOLUNTEER ENGAGEMENT ARE TOP PRIORITIES TO DELIVERING AND ACHIEVING THE GIRL SCOUT MISSION. GIRL DEVELOPMENT: GIRL SCOUTS FOCUSES ON DELIVERING LEADERSHIP DEVELOPMENT PROGRAMS TO GIRLS IN GRADES K-12 THROUGHOUT SAN DIEGO AND IMPERIAL COUNTIES REGARDLESS OF THEIR SOCIAL, RELIGIOUS, ETHNIC, OR FINANCIAL BACKGROUNDS. THESE TIME-TESTED METHODS AND RESEARCH-BACKED PROGRAMS MAKE UP THE GIRL SCOUT LEADERSHIP EXPERIENCE AND PREPARE EVERY GIRL TO TAKE THE LEAD IN HER LIFE AND IN THE WORLD. GIRLS DEVELOP VALUABLE LIFE SKILLS AND LEARN TO BE CONFIDENT, DETERMINED, COLLABORATIVE, AND RESILIENT. GSSD DEVELOPS GIRL PROGRAMS (TAILORED TO THE AGE LEVEL OF THE GIRLS) TO HELP GIRLS IDENTIFY AND RESOLVE NEEDS IN THEIR COMMUNITY, AS WELL AS VOLUNTEER TRAINING TO EMPOWER TRUSTED ADULTS TO DELIVER THE PROGRAMS IN A SAFE, GIRL-LED ENVIRONMENT. WHILE CONTINUING TO ENHANCE PROGRAMS AND SERVICES THROUGHOUT OUR REGION, GSSD IS FOCUSED ON REACHING UNDERSERVED COMMUNITIES. APPROXIMATELY FORTY PERCENT OF OUR LOCAL MEMBERS LIVE IN LOW-INCOME HOUSEHOLDS. GSSD'S PROGRAMS ARE AVAILABLE TO ALL GIRLS, REGARDLESS OF THEIR FAMILIES' ABILITY TO PAY. THE OPPORTUNITIES THAT ARE OPEN TO THESE YOUNG WOMEN CAN TRULY BE LIFECHANGING. VOLUNTEER DEVELOPMENT: WITH ROUGHLY 9,000 REGISTERED ADULT MEMBERS, VOLUNTEER DEVELOPMENT AND TRAINING ARE CRITICAL TO THE GIRL SCOUT MISSION BECAUSE VOLUNTEERS DELIVER THE VAST MAJORITY OF PROGRAMMING FOR MORE THAN 15,000 LOCAL GIRL SCOUTS. GSSD VOLUNTEERS ARE A DIVERSE GROUP OF WOMEN AND MEN, COMING FROM A WIDE VARIETY OF BACKGROUNDS INCLUDING PROFESSIONALS, COLLEGE STUDENTS, RETIREES, AND PARENTS. MANY GREW UP AS GIRL SCOUTS BUT NOT ALL. IT IS NOT A REQUIREMENT TO HAVE BEEN A GIRL SCOUT GROWING UP. EVERY GSSD VOLUNTEER UNDERGOES A BACKGROUND CHECK, LIVE SCAN FINGERPRINTING, AND PARTICIPATES IN VARIOUS TRAININGS IN ORDER TO BE EQUIPPED TO TEACH AND TRAIN GIRLS OR OTHER VOLUNTEERS AT THE TROOP, SERVICE AREA, REGION, OR COUNCIL LEVEL. THESE TRAININGS, OFFERED MONTHLY, QUARTERLY, OR ANNUALLY BASED ON THE SUBJECT, ARE DELIVERED BY STAFF OR QUALIFIED VOLUNTEERS EITHER IN PERSON OR VIRTUALLY. SOME OF THE TOPICS INCLUDE: INTRODUCTION TO GIRL SCOUTS, BEING A TROOP LEADER (OFFERED FOR ALL AGE LEVELS, K-12), OUTDOOR TROOP CAMPING, ALL ASPECTS OF THE COOKIE PROGRAM, SERVICE UNIT MANAGER, ADULT EDUCATOR, SPECIAL EVENT MANAGERS, FIRST AID, AND CPR FOR ADULT AND CHILD. THE MEMBERSHIP TEAM RECRUITS VOLUNTEERS, PROVIDES ASSISTANCE, INTERVIEWS AND ASSESSES FIT WITH POSITION, MONITORS CRIMINAL BACKGROUND CHECKS, AND EVALUATES AND RECOGNIZES ACHIEVEMENTS OF VOLUNTEERS. VOLUNTEERS ARE RECOGNIZED AT THE TROOP AND SERVICE UNIT LEVELS, ALONG WITH EACH YEAR AT THE COUNCIL-WIDE VOLUNTEER RECOGNITION CEREMONY. IN ADDITION, GSSD PROUDLY RECOGNIZES VOLUNTEERS WITH NATIONAL AWARDS FOR THEIR OUTSTANDING SERVICE. VOLUNTEERS GAIN SKILLS THAT DIRECTLY BENEFIT GIRLS THROUGHOUT THE COMMUNITY, AND THE TRAININGS AND TOOLS ALSO BENEFIT VOLUNTEERS BY EXPANDING THEIR KNOWLEDGE AND SKILLSET IN SUCH THINGS AS PLANNING, MANAGING, ORGANIZING, AND FACILITATING. THE VOLUNTEER IS HEAVILY INVOLVED IN THE DEVELOPMENT OF GIRLS AND PLAYS A MAJOR ROLE IN ORGANIZING COMMUNITY SERVICE PROJECTS. THROUGH THESE COMMUNITY SERVICE PROJECTS, VOLUNTEERS ARE TEACHING GIRLS THE IMPORTANCE OF GIVING BACK WHILE ALSO PERSONALLY LIFTING UP THEIR COMMUNITIES. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: BUSINESS AND FINANCIAL LITERACY PROGRAM: TEACHING GIRLS BUSINESS AND FINANCIAL LITERACY SKILLS AND GIVING THEM VALUABLE ENTREPRENEURIAL EXPERIENCES IS WHY MANY OF OUR GIRL SCOUTS HAVE BECOME SUCCESSFUL BUSINESS LEADERS. THE GIRL SCOUT COOKIE PROGRAM IS THE LARGEST FINANCIAL LITERACY AND ENTREPRENEUR PROGRAM IN THE WORLD FOR GIRLS. IT HAS BEEN A CORNERSTONE PROGRAM IN GIRL SCOUTS FOR MORE THAN 100 YEARS. THIS PROGRAM AS WELL AS THE FALL PRODUCT PROGRAM, HELP GIRLS BUILD CONFIDENCE WHILE LEARNING BUSINESS AND MARKETING SKILLS, GOAL SETTING, DECISION MAKING, MONEY MANAGEMENT, PEOPLE SKILLS, AND BUSINESS ETHICS. BY PARTICIPATING IN MONEY-EARNING, FINANCIAL LITERACY PROJECTS, GIRLS IN SAN DIEGO AND IMPERIAL COUNTIES BUILD REAL-WORLD SKILLS THAT ALSO BENEFIT THEIR TROOP, COUNCIL, AND COMMUNITY. THESE FINANCIAL EDUCATION PROGRAMS HELP GIRLS GAIN THE CONFIDENCE AND SKILLS TO BECOME SUCCESSFUL BUSINESS LEADERS AND ENTREPRENEURS AND MANAGE THEIR FINANCIAL FUTURES. FORM 990, PART VI, SECTION B, LINE 11B STAFF PROVIDES THE REQUIRED INPUTS TO OUR INDEPENDENT ACCOUNTANTS WHO PREPARE THE DRAFT TAX RETURN. THE DRAFT RETURN IS REVIEWED BY STAFF AND ANY NECESSARY REVISIONS ARE MADE TO THE TAX RETURN. A COPY OF THE TAX RETURN IS MADE AVAILABLE TO THE FINANCE COMMITTEE AND BOARD MEMBERS FOR THEIR REVIEW. ANY QUESTIONS ARE DIRECTED TO STAFF, AND THE BOARD ANNUALLY ACKNOWLEDGES FILING OF THE FORM 990 RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PROVIDED TO THE BOARD MEMBERS ANNUALLY TO REVIEW AND SIGN. SIGNED CONFLICT OF INTEREST STATEMENTS ARE REVIEWED FOR ANY POTENTIAL CONFLICTS NOTED. IF ANY ISSUE IS NOTED, THE RESPECTIVE BOARD AND/OR COMMITTEE INVESTIGATES THE FACTS AND DETERMINES WHETHER AN ACTUAL CONFLICT EXISTS. AFTER REVIEW OF ALL MATERIAL FACTS, THE BOARD/COMMITTEE WILL DETERMINE A SOLUTION, THROUGH VARIOUS MEANS, TO ELIMINATE THE CONFLICT OF INTEREST. ACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO, CONSIDERING ALTERNATIVE TRANSACTIONS WHICH WOULD NOT CREATE A CONFLICT OF INTEREST, RECUSING THE CONFLICTED MEMBER FROM DISCUSSION AND VOTING ON THE CONFLICTING TOPIC, OR REMOVING THE CONFLICTING PARTY FROM THE BOARD/COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL USES INDEPENDENT REVIEW OF THE SALARIES TO ESTABLISH CEO AND CFO COMPENSATION. THE BOARD APPOINTS AN EXECUTIVE COMPENSATION COMMITTEE, WHICH WORKS WITH THE DIRECTOR OF HUMAN RESOURCES TO GATHER PERTINENT SALARY INFORMATION, RELATIVE TO SIMILAR POSITIONS ACROSS THE US, AS WELL AS IN SAN DIEGO. THE COMMITTEE MEETS ANNUALLY, CONSIDERS THE IMPACT OF THE COUNCIL'S GEOGRAPHICAL LOCATION ON SALARIES IN OUR REGION, AND CONSIDERS MERIT WHEN ESTABLISHING THE CEO'S AND CFO'S COMPENSATION FOR THE NEXT YEAR. THE COMPENSATION FOR OTHER KEY EMPLOYEES IS SET BY THE CEO AND THE HUMAN RESOURCES DEPARTMENT, TAKING INTO ACCOUNT VARIOUS FACTORS, INCLUDING EMPLOYEE PERFORMANCE AND MARKET SALARY INFORMATION. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS MADE AVAILABLE, UPON REQUEST, TO ANY INDIVIDUAL OR ENTITY REQUESTING THE RETURN. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL ISSUES AN ANNUAL REPORT TO ALL MEMBERS WITH A FINANCIAL SUMMARY. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.