2025-06-04T08:55:03+00:00 2024-09-30 440160260 Forvis Mazars LLP 312 Walnut Street Suite 3000 Cincinnati OH 45202 990 2023-10-01 310679091 Girl Scouts of Western Ohio GIRL 8883505090 4930 Cornell Road Cincinnati OH 45242 AIMEE SPROLES CEO 8883505090 2025-06-04 true Aaron Hershberger P00961884 5136218300 2025-04-08 2023 2025-03-06 01:10:19Z AIMEE SPROLES 4930 Cornell Road Cincinnati OH 45242 25735771 false X WWW.GSWO.ORG X 1965 OH GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 21 21 281 10414 0 0 2149754 1347162 851313 878259 1349296 1725155 11885945 11031785 16236308 14982361 408364 381447 0 0 9400045 9294506 0 0 775984 5733607 6158573 15542016 15834526 694292 -852165 37511311 38481595 2477821 2054168 35033490 36427427 GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. false false 13135540 381447 11910044 GIRL SCOUTS OF WESTERN OHIO, IN AN INCLUSIVE, GIRL-DRIVEN ENVIRONMENT, HELPS PREPARE APPROXIMATELY 28,000 GIRL MEMBERS FOR LIVING TODAY, AS WELL AS FOR LIVING RESPONSIBLE ADULT LIVES THROUGH THE GIRL SCOUT PROGRAM, WHICH INCLUDES TROOP ACTIVITIES, PROGRAM OPPORTUNITIES, SUMMER CAMP, AND GIRL SCOUTS IN THE SCHOOL DAY. THE GIRL SCOUT COOKIE PROGRAM IS MUCH MORE THAN SELLING COOKIES. GIRLS LEARN FIVE VALUABLE SKILLS: 1) GOAL SETTING, 2) DECISION MAKING, 3) MONEY MANAGEMENT, 4) PEOPLE SKILLS, AND 5) BUSINESS ETHICS-ASPECTS ESSENTIAL TO LEADERSHIP, SUCCESS, AND LIFE. WHEN A GIRL SCOUT SELLS COOKIES, SHE'S BUILDING A LIFETIME OF SKILLS AND CONFIDENCE. EIGHTY PERCENT OF ALL FEMALE BUSINESS OWNERS PARTICIPATED IN THE GIRL SCOUT COOKIE PROGRAM. GIRL SCOUTS SELLING GIRL SCOUT COOKIES SET THEIR OWN MONEY-EARNING GOALS FOR THE SEASON, WHETHER IT'S GOING ON A DESTINATION, GIVING BACK TO THE COMMUNITY, OR PARTICIPATING IN ANOTHER EXCITING ADVENTURE. THE GIRL SCOUT COOKIE PROGRAM IS A GIRL-LED ACTIVITY, WITH PARENTAL SUPERVISION AND VOLUNTEER SUPPORT. GIRL SCOUTS OF WESTERN OHIO WILL HELP PREPARE ONE OUT OF SIX GIRLS IN THE OHIO REGION FOR LIVING IN TODAY'S WORLD THROUGH RECRUITMENT, SCREENING, TRAINING AND SUPPORT OF A DIVERSE CORE OF APPROXIMATELY 10,400 VOLUNTEERS, WHO WILL SUPPORT GIRLS THROUGH THE DELIVERY OF THE GIRL SCOUT PROGRAM. 13135540 true true false false false false false true true true false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 49 0 true 281 true false false false false false false false false false false false false X 21 21 false false false false true true false true true false true true true true true true true true true true false X X AIMEE SPROLES 8883505090 4930 CORNELL ROAD Cincinnati OH 45242 CASSIE BARLOW 1st Vice Chair 1.0 0.0 X X 0 0 0 JENNY MICHAEL Treasurer 1.0 0.0 X X 0 0 0 KIM FENDER 2nd Vice Chair 1.0 0.0 X X 0 0 0 PATRICE BORDERS Secretary 1.0 0.0 X X 0 0 0 VICTORIA NILLES CHAIR 1.0 0.0 X X 0 0 0 AMY WALTER BOARD MEMBER 1.0 0.0 X 0 0 0 CAROLE WILLIAMS BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTINE CASTELLANO BOARD MEMBER 1.0 0.0 X 0 0 0 CORINNE HEMESATH BOARD MEMBER 1.0 0.0 X 0 0 0 JAMIE LANHAM BOARD MEMBER 1.0 0.0 X 0 0 0 KARLA TANKERSLEY BOARD MEMBER 1.0 0.0 X 0 0 0 MARIA ARCOCHA WHITE BOARD MEMBER 1.0 0.0 X 0 0 0 MICHELLE FURLONG BOARD MEMBER 1.0 0.0 X 0 0 0 MONIQUE SEWELL Board Member 1.0 0.0 X 0 0 0 PAM VISCIONE Board Member 1.0 0.0 X 0 0 0 RHONDA REAGH BOARD MEMBER 1.0 0.0 X 0 0 0 RHONDA SMITH BOARD MEMBER - TERM ENDED 1.0 0.0 X 0 0 0 SHANNON HEROUX BOARD MEMBER 1.0 0.0 X 0 0 0 SHERI BOGARDUS BOARD MEMBER 1.0 0.0 X 0 0 0 TEANYA NORWOOD-EKWENNA BOARD MEMBER 1.0 0.0 X 0 0 0 THERESA HIRSCHAUER BOARD MEMBER 1.0 0.0 X 0 0 0 VONDA WILLIS BOARD MEMBER 1.0 0.0 X 0 0 0 AIMEE SPROLES CEO 40.0 0.0 X 285793 0 8695 R PATRICK POLLEY CFO 40.0 0.0 X 150258 0 20526 SUSAN OSBORN COO 40.0 0.0 X 185290 0 17689 CHERYL ENGEL SR DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 110088 0 19308 ERIN HORSLEY SR DIRECTOR MEMBERSHIP SUPPORT 40.0 0.0 X 112533 0 15851 RHONDA STARGHILL CHIEF DEVELOPMENT OFFICER 40.0 0.0 X 129008 0 17941 972970 0 100010 6 false true false 0 64533 0 0 0 56057 1226572 0 1347162 PROGRAM FEES AND DUES 713990 878259 878259 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 878259 559013 0 0 559013 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3766776 0 2600634 0 1166142 0 1166142 0 0 1166142 0 0 0 0 0 0 0 0 0 0 0 0 19003539 8152776 10850763 10850763 0 0 MISCELLANEOUS 900099 181022 181022 0 0 0 0 0 0 0 0 0 0 0 0 0 0 181022 14982361 11910044 0 1725155 0 0 381447 381447 0 0 0 0 668252 546558 87211 34483 0 0 0 0 6156884 5035670 803508 317706 798477 653068 104206 41203 1108294 906465 144639 57190 562599 460146 73422 29031 0 0 0 0 27307 23441 2475 1391 47828 41057 4334 2437 0 0 0 0 0 0 92453 0 92453 0 820278 704155 74334 41789 64718 55556 5865 3297 1668618 1432399 151211 85008 0 0 0 0 0 0 0 0 1024141 879158 92808 52175 305059 281651 15601 7807 0 0 0 0 22815 19585 2068 1162 0 0 0 0 0 0 0 0 1322116 1062044 197124 62948 322448 274748 31800 15900 EQUIPMENT PURCHASE & REPAIR 104020 89295 9426 5299 SOFTWARE & LICENSES 184546 158420 16724 9402 BAD DEBT 139674 119901 12657 7116 MEMBERSHIP DUES 12552 10776 1136 640 0 0 0 0 15834526 13135540 1923002 775984 1746060 815035 0 1027684 262000 229025 487504 422083 0 0 0 0 0 0 283799 287876 42069 47501 37874278 24670786 14013905 13203492 18306377 20109060 0 0 0 0 2369597 2339839 37511311 38481595 987713 679149 0 0 20399 96320 0 0 0 0 0 0 0 0 0 0 1469709 1278699 2477821 2054168 X 31226361 32028382 3807129 4399045 0 0 0 0 0 0 35033490 36427427 37511311 38481595 -852165 2246102 0 0 0 0 X false true X true false X 1386935 2984230 1630683 2149754 1347162 9498764 0 0 1386935 2984230 1630683 2149754 1347162 9498764 25985 9472779 474235 475775 676472 519373 559013 2704868 0 208740 898388 109650 1369831 181022 2767631 14971263 83786885 0.6327 0.6521 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 208740.0, COLUMN B - 898388.0, COLUMN C - 109650.0, COLUMN D - 1369831.0, COLUMN E - 181022.0, COLUMN F - 2767631.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 3689470 634608 3054862 false 2623199 0 130144 0 0 0 2753343 2528748 0 94451 0 0 0 2623199 2727832 0 -199084 0 0 0 2528748 2492849 0 234983 0 0 0 2727832 2336492 0 156357 0 0 0 2492849 0.0 0.966 0.034 true false 0 1518335 1518335 0 27006764 17479904 9526860 0 176730 71066 105664 0 3932529 3408679 523850 0 5239920 3711137 1528783 13203492 RIGHT OF USE ASSETS 1267224 BENEFICIAL INTERESTS IN TRUSTS 1072615 2339839 LEASE LIABILITIES 1278699 1278699 17136010 2246102 0 0 -92453 2153649 14982361 0 0 0 14982361 15742073 0 0 0 0 0 15742073 0 92453 92453 15834526 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement THESE FUNDS ARE ESTABLISHED UNDER THE COUNCIL FOR BANK ACCOUNTS FOR EACH TROOP. ALL TROOP FUNDS ARE MAINTAINED FOR THE BENEFICIAL INTEREST FOR THE RESPECTIVE TROOP. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INCOME DERIVED FROM THESE ACCOUNTS IS USED BY THE ORGANIZATION FOR OPERATIONS AND SUBSIDIES FOR CAMP REGISTRATION FEES. THERE IS NOT A RESTRICTION AS TO TIME USAGE. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 INVESTMENT EXPENSES - -92453 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements INVESTMENT EXPENSES - 92453 true MEMBERSHIP ASSISTANCE TO SPECIFIC INDIVIDUALS 10090 321626 CAMPERSHIP/SCOUTERSHIP 319 59511 TROOP START-UP FUNDS 6 310 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SCOUTERSHIP AND MEMBERSHIP ASSISTANCE ARE PROVIDED THROUGH A VOUCHER TO THESE INDIVIDUALS. THESE VOUCHERS GENERATE AN INTERNAL TRANSFER OF FUNDS FOR REQUIRED DUES OR EVENT FEES FOR THESE INDIVIDUALS. X X X false false false false false false false false false AIMEE SPROLES CEO 244967 0 11000 0 29826 0 0 0 8695 0 294488 0 0 0 SUSAN OSBORN COO 183498 0 1000 0 792 0 6714 0 10975 0 202979 0 0 0 R PATRICK POLLEY CFO 149478 0 600 0 180 0 7643 0 12883 0 170784 0 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders ACCORDING TO THE COUNCIL BYLAWS, MEMBERS OF THE CORPORATION ARE DEFINED AS ALL ACTIVE ADULT VOLUNTEERS AND ALL ACTIVE GIRL MEMBERS, 14 YEARS OF AGE AND OLDER WHO ARE REGISTERED IN THE GIRL SCOUTS MOVEMENT THROUGH THE COUNCIL. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MEMBERS OF THE CORPORATION, ACCORDING TO THE COUNCIL BYLAWS, SHALL ELECT OFFICERS OF THE COUNCIL, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND DELEGATES AND ALTERNATE DELEGATES TO THE NATIONAL COUNCIL. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY BOTH MANAGEMENT AND THE AUDIT COMMITTEE AND IS THEN MADE AVAILABLE TO ALL BOARD MEMBERS TO REVIEW PRIOR TO THE FORM'S FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO ANNUALLY SIGN THE CONFLICT OF INTEREST STATEMENT. THIS IS A POLICY OF THE BOARD WHICH STATES THAT BOARD MEMBERS MUST AVOID CONFLICTS OF INTEREST WITH RESPECT TO THEIR FIDUCIARY RESPONSIBILITY AND WILL ANNUALLY DISCLOSE THEIR INVOLVEMENTS IN OTHER ORGANIZATIONS, WITH VENDORS, OR OTHER ASSOCIATIONS WHICH MIGHT BE OR MIGHT REASONABLY BE SEEN AS A CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO INCLUDES A REVIEW BY A BOARD COMMITTEE, AND APPROVAL BY THE FULL BOARD. IN DEVELOPING THE COMPENSATION, COMPARABLE DATA IS OBTAINED FROM OUR NATIONAL ORGANIZATION, AS WELL AS OTHER NONPROFIT ORGANIZATIONS. THE RATIONALE, DELIBERATION AND DECISION IS DOCUMENTED IN THE MINUTES OF AN EXECUTIVE SESSION OF THE BOARD. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION OF KEY EMPLOYEES OF THE ORGANIZATION IS BASED ON COMPARABLE DATA FROM OUR NATIONAL ORGANIZATION. A SALARY SCHEDULE IS DEVELOPED BY THE NATIONAL ORGANIZATION THAT GRADES POSITIONS AND RANKS SALARIES BASED ON THE SCOPE OF THE POSITION AND COMPARISON WITH SIMILAR POSITIONS OF OTHER ORGANIZATIONS. Form 990, Part VI, Line 19 Required documents available to the public THE COUNCIL MAKES ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND 990 AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE. THIS INCLUDES A LISTING OF BOARD MEMBERS AND A DESCRIPTION OF MAJOR PROGRAM OFFERINGS. BOARD MEETING MINUTES ARE AVAILABLE UPON REQUEST.