2026-07-13T21:38:40-05:00 2025-09-30 333709623 COHNREZNICK ADVISORY LLC 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2024-10-01 951644585 GIRL SCOUTS SAN DIEGO-IMPERIAL COUNCIL INC GIRL 6192988391 1231 UPAS STREET SAN DIEGO CA 92103 CAROL M DEDRICH CEO 6192988391 2026-07-08 1 1 JOLANTA TUCK P01340068 9164429100 2026-07-07 2024 2025-03-06 01:10:19Z GIRL SCOUTS SAN DIEGO CAROL M DEDRICH 1231 UPAS STREET SAN DIEGO CA 92103 17830890 0 X WWW.SDGIRLSCOUTS.ORG X 1927 CA OUR MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE AND WE HAVE BEEN DOING IT FOR OVER 100 YEARS. GIRL SCOUTS IS THE VALUED GO-TO PARTNER FOR DEVELOPING AND ELEVATING GIRLS AND WOMEN IN SAN DIEGO AND IMPERIAL COUNTIES. 18 18 325 9000 0 0 2174835 2635935 10403786 9098138 789054 1252790 260343 239352 13628018 13226215 79075 81640 0 0 9266366 9075904 0 0 1038679 5681860 4999245 15027301 14156789 -1399283 -930574 30736476 30150258 1243227 1384108 29493249 28766150 X OUR MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE AND WE HAVE BEEN DOING IT FOR OVER 100 YEARS. GIRL SCOUTS IS THE VALUED GO-TO PARTNER FOR DEVELOPING AND ELEVATING GIRLS AND WOMEN IN SAN DIEGO AND IMPERIAL COUNTIES. 0 0 7791984 81640 385313 VOLUNTEER DEVELOPMENT IS CENTRAL TO THE GIRL SCOUTS SAN DIEGO MISSION, WITH NEARLY 9,325 REGISTERED ADULT VOLUNTEERS FACILITATING THE PROGRAMMING FOR LOCAL GIRL SCOUTS. GSSD VOLUNTEERS REPRESENT DIVERSE BACKGROUNDS AND RECEIVE COMPREHENSIVE SCREENING, TRAINING, AND ONGOING SUPPORT TO LEAD SAFELY AND EFFECTIVELY AT ALL LEVELS OF THE ORGANIZATION. TRAINING OFFERED IN PERSON AND VIRTUALLY EQUIP VOLUNTEERS WITH LEADERSHIP, PLANNING, AND COMMUNITY BUILDING SKILLS WHILE STRENGTHENING PROGRAM QUALITY FOR GIRLS. VOLUNTEERS PLAY A CRITICAL ROLE IN MENTORING GIRLS, FACILITATING THE GIRL SCOUT EXPERIENCE, AND FOSTERING CIVIC ENGAGEMENT. 3454741 2097547 GIRL SCOUTS SAN DIEGO (GSSD) DELIVERS INCLUSIVE, RESEARCH DRIVEN PROGRAMS IN A WELCOMING ENVIRONMENT THAT PROVIDES GIRLS A PATH TO MAKE THE WORLD A BETTER PLACE. GIRLS BELONG AS THEIR AUTHENTIC SELVES, ENGAGE IN CHARACTER DEVELOPMENT, LEAD COMMUNITY SERVICE PROJECTS, EXPERIENCE OUTDOOR ADVENTURE, AND PRACTICE SUSTAINABILITY SKILLS WHILE MAKING FRIENDS AND HAVING FUN. PROGRAMS INCLUDE LEADERSHIP PATHWAYS, GOLD AWARD OPPORTUNITIES, TRAVEL, AND LIFELONG SISTERHOOD SUPPORTED BY CARING ADULTS. SERVING 14,514 GIRLS ACROSS DIVERSE SOCIO-ECONOMIC BACKGROUNDS, GSSD PRIORITIZES UNDERSERVED COMMUNITIES; NEARLY 40% OF MEMBERS LIVE IN LOW INCOME HOUSEHOLDS. PROGRAMS ARE AVAILABLE TO ALL GIRLS REGARDLESS OF ABILITY TO PAY, AND PHILANTHROPIC SUPPORT ENSURES ACCESS TO LIFE CHANGING GIRL SCOUT EXPERIENCES. 526586 6984769 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. 11773311 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 49 0 1 325 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SIMONETTE ANDRES 6192988391 1231 UPAS STREET SAN DIEGO CA 92103 CAROLINE PERRY DIRECTOR 1.00 X 0 0 0 CELINA GRIPPO DIRECTOR 1.00 X 0 0 0 DAWN WELCH VICE-CHAIR 2.00 X X 0 0 0 DEBBIE FEINBERG DIRECTOR 1.00 X 0 0 0 EMILY REX CHAIR 2.00 X X 0 0 0 JENNIFER SUMMERS DIRECTOR 1.00 X 0 0 0 JOANEE' JOHNSON DIRECTOR 1.00 X 0 0 0 KELLY CANNAN DIRECTOR 1.00 X 0 0 0 LAURA SAND DIRECTOR 1.00 X 0 0 0 MICHELE BARROW TREASURER 2.00 X X 0 0 0 MONICA ULIBARRI SECRETARY 2.00 X X 0 0 0 NATASHA BOWMAN DIRECTOR 1.00 X 0 0 0 NEVILLE BILLIMORIA DIRECTOR 1.00 X 0 0 0 NICOLE RIVERS DIRECTOR 1.00 X 0 0 0 NOLI ZOSA DIRECTOR 1.00 X 0 0 0 SHERRY THOMPSON-TAYLOR DIRECTOR 1.00 X 0 0 0 SUMMER LEE DIRECTOR 1.00 X 0 0 0 TINA KING DIRECTOR 1.00 X 0 0 0 CAROL M DEDRICH CEO 40.00 X 309937 0 25411 STACY MAXA CFAO 40.00 X 162807 0 28280 ERIC WILLIAMS DIRECTOR OF PROPERTY 40.00 X 119459 0 4735 KAREN COOK DIRECTOR OF PHILANTHROPY PROJECTS 40.00 X 109258 0 13255 MICHELLE MULLEN CMDO 40.00 X 151427 0 41091 ROSALIND MILLER DIRECTOR OF HUMAN RESOURCES 40.00 X 124392 0 23723 SIMONETTE ANDRES DIRECTOR OF FINANCE 40.00 X 128785 0 5658 1106065 0 142153 7 0 1 0 0 221274 1001268 1413393 163750 2635935 ENTREPRENEURIAL(COOKIE SALES),NET 900099 7312195 7312195 CAMP, STEM, AND PROGRAMS 900099 1360652 1360652 ENTREPRENEURIAL(FALL SALES),NET 900099 425291 425291 9098138 626650 626650 4720862 4094722 626140 626140 626140 42300 221274 172439 -130139 -130139 662209 337514 324695 324695 44796 44796 44796 13226215 9467629 0 1122651 81640 81640 499818 60490 288103 151225 6972472 6024441 473922 474109 455197 374083 40642 40472 488130 427589 23137 37404 660287 542627 58953 58707 102675 32689 69986 163420 163420 33312 33312 584079 561445 22634 8003 8003 553763 490875 21736 41152 107036 95116 7469 4451 680180 648021 21021 11138 216245 206921 4413 4911 204952 118710 4449 81793 830659 780720 16613 33326 522301 455732 66569 EQUIPMENT RENT & MAINT 561759 434818 50380 76561 FORESTRY MAINTENANCE 203915 203915 0 0 PROGRAM SUPPORT 173177 173177 0 0 AWARDS & APPRECIATION 53769 52299 674 796 14156789 11773311 1344799 1038679 145010 741488 2290956 3083563 222400 39753 348309 150917 329334 296409 615256 499033 25559817 14363362 11450284 11196455 15026330 12743932 120684 120684 23723 138094 164190 1139930 30736476 30150258 914031 1119601 305038 126523 24158 137984 1243227 1384108 X 28861132 28140090 632117 626060 29493249 28766150 30736476 30150258 -930574 203475 0 X 0 1 X 1 0 X 2667669 1477053 1731350 2174835 2635935 10686842 12532220 13823578 17601748 17303114 15867250 77127910 15199889 15300631 19333098 19477949 18503185 87814752 54135 75470 67031 60827 28166 285629 0 54135 75470 67031 60827 28166 285629 87529123 441351 627353 599209 660124 626650 2954687 441351 627353 599209 660124 626650 2954687 138053 43581 550150 85894 44796 862474 15779293 15971565 20482457 20223967 19174631 91631913 0.95520 0.95740 0.03220 0.02960 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 138,053. 2021 AMOUNT: $ 43,581. 2022 AMOUNT: $ 550,150. 2023 AMOUNT: $ 85,894. 2024 AMOUNT: $ 44,796. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 307184 4269 4269 307184 279638 7000 20546 307184 294950 -15312 279638 339978 10000 -49001 6027 294950 287369 62319 9710 339978 1.00000 1 0 2202731 2202731 10462443 6418887 4043556 10007562 6781397 3226165 1877529 804483 1073046 1009552 358595 650957 11196455 OPERATING LEASE LIABILITIES 137984 137984 X 13305578 203475 203475 13102103 33312 90800 124112 13226215 14032677 0 14032677 33312 90800 124112 14156789 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, 2025 AND 2024, RESPECTIVELY, THERE WAS NO UNRELATED BUSINESS INCOME FOR THE ORGANIZATION. THE ORGANIZATION'S FEDERAL AND STATE INFORMATION RETURNS PRIOR TO FISCAL YEAR 2022 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, 2025, 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, 2025 AND 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE PENSION EXPENSE REPORTED ON FORM 990, PT IX, STMT OF FUNCTIONAL EXP 263,239. FUNDRAISING EVENTS -172,439. PART XII, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE PENSION EXPENSE REPORTED ON FORM 990, PT IX, STMT OF FUNCTIONAL EXP 263,239. FUNDRAISING EVENT EXPENSE -172,439. URBAN CAMPOUT 263574 221274 42300 73213 61642 8302 29282 263574 221274 42300 73213 61642 8302 29282 172439 -130139 1 VOLUNTEER SUPPORT 242 2734 GIRL SUPPORT 2238 78906 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. X 0 0 X X X X 0 0 0 0 0 0 0 0 0 CAROL M DEDRICH CEO 271498 0 30077 0 8362 0 11230 0 14181 0 335348 0 0 0 MICHELLE MULLEN CMDO 149926 0 0 0 1501 0 5196 0 35895 0 192518 0 0 0 STACY MAXA CFAO 162266 0 0 0 541 0 6680 0 21600 0 191087 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 895 FMV X 4 44225 FMV X ENTERTAINMENT ADMISSION 8 42826 FMV X VACATION STAYS 9 31366 FMV X AIRLINE TICKETS 1 20400 FMV X GIFT CARDS/CERTIFICATES 17 11148 FMV X SPORTING GIFTS/RENTALS 11 4734 FMV X PRIVATE DINING/TOURS 6 4380 FMV X AMUSEMENT PARK ADMISSION 4 3656 FMV X MUSEUM GUEST/ADMISSION PASSES 1 120 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 4C, PROGRAM SERVICE ACCOMPLISHMENTS: 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.