2026-03-31T13:05:52-04:00 2025-09-30 522212837 GREENE FINNEY CAULEY LLP 908 N MAIN ST ANDERSON SC 29621 990 2024-10-01 570314433 GIRL SCOUTS OF SOUTH CAROLINA - MOUNTAINS TO MIDLANDS INC GIRL 8647701400 3 INDEPENDENCE POINTE SUITE 106 GREENVILLE SC 29615 LAUREN WATTERSON CFO 8647701402 2026-03-30 true true CHRISTOPHER S CAULEY P00534004 8642258713 2026-03-30 2024 2025-03-06 01:10:19Z LAUREN WATTERSON 3 INDEPENDENCE POINTE SUITE 106 GREENVILLE SC 29615 9677048 false X WWW.GSSC-MM.ORG X 1944 SC IN GIRL SCOUTS, GIRLS GROW INTO CONFIDENT, COURAGEOUS, AND RESILIENT INDIVIDUALS THROUGH HANDS-ON ACTIVITIES AND MEANINGFUL EXPERIENCES. THEY DEVELOP ESSENTIAL LIFE SKILLS, STRONG VALUES, A SENSE OF SOCIAL RESPONSIBILITY, AND A BELIEF IN THEIR OWN POTENTIAL AND WORTH. 15 15 65 3600 0 815591 753720 238504 243534 123209 808596 4036916 3827141 5214220 5632991 105198 67239 0 3338232 3326366 0 651244 1909840 1915980 5353270 5309585 -139050 323406 17247827 17219669 6253912 5816990 10993915 11402679 THE MISSION OF THE GIRL SCOUTS IS TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. false false 4172178 67239 243534 DURING THE YEAR, OUR COUNCIL DELIVERED LEADERSHIP, OUTDOOR, AND COMMUNITY-BASED PROGRAMS FOR 5,861 GIRLS, SUPPORTED BY 3,600 ADULT VOLUNTEERS AND STAFF. WE SERVED OUR MEMBERS THROUGH 228 PROGRAM OFFERINGS (INCLUDING 23 CAMP SESSIONS AND 21 ADULT/VOLUNTEER EVENTS). THE COUNCIL ALSO RESTORED AND IMPROVED CAMP FACILITIES FOLLOWING STORM DAMAGE, STRENGTHENED VOLUNTEER ENGAGEMENT THROUGH TOWN HALLS AND SURVEYS, AND EXPANDED COMMUNITY PARTNERSHIPS THROUGH OUTREACH EVENTS. THESE EFFORTS ENHANCED PROGRAM QUALITY, VOLUNTEER CONNECTION, AND COMMUNITY AWARENESS, SUPPORTING GIRLS' GROWTH IN CONFIDENCE, LEADERSHIP, AND CONNECTION. 4172178 true true false false false false false false false true true false false false true true true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 17 0 true 65 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false true true true true true true true true true true false SC X X X LAUREN WATTERSON 8647701400 3 INDEPENDENCE POINTE SUITE 106 GREENVILLE SC 29615 LORA TUCKER PRES/CEO TIL 40.00 X 170576 0 7129 LYNN ARVE COO 40.00 X 125060 0 17557 JODY JERNIGAN CDO TILL 03/ 40.00 X 100172 0 10917 LAUREN WATTERSON CFO 40.00 X 99894 0 11125 MELANIE HUGGINS PRES/CEO FRO 40.00 X 0 0 0 KAVITA BORSUM CHAIR 1.00 X X 0 0 0 VIDA JENNINGS VICE CHAIR 1.00 X X 0 0 0 WILLIAM FAULDS TREASURER 1.00 X X 0 0 0 MEGAN MEEKINS SECRETARY 1.00 X X 0 0 0 ROBIN COLETRAIN DIRECTOR 1.00 X 0 0 0 PAMELA DAVIS DIRECTOR FRO 1.00 X 0 0 0 CYNTHIA DOOLEY DIRECTOR 1.00 X 0 0 0 MONROE FREE DIRECTOR FRO 1.00 X 0 0 0 KRISTEN HORNE DIRECTOR 1.00 X 0 0 0 JEAN CECIL HUDAK DIRECTOR 1.00 X 0 0 0 RHONDA HUNT DIRECTOR 1.00 X 0 0 0 SHERRI JENKINS DIRECTOR FRO 1.00 X 0 0 0 CAROLINE JURGA DIRECTOR TIL 1.00 X 0 0 0 ROBERT KENNEMUR DIRECTOR TIL 1.00 X 0 0 0 MATTHEW LONG JR DIRECTOR 1.00 X 0 0 0 HEIDI MCCRORY DIRECTOR 1.00 X 0 0 0 LEVETTE MORRIS DIRECTOR TIL 1.00 X 0 0 0 MARY ELIOT STONE DIRECTOR TIL 1.00 X 0 0 0 ASHLYE WILKERSON DIRECTOR FRO 1.00 X 0 0 0 SHAWN WILLIAMS DIRECTOR TIL 1.00 X 0 0 0 495702 46728 3 false true false 43226 72317 322425 315752 1536 753720 RESIDENT CAMP FEES 611620 117968 117968 DAY CAMP FEES 611620 76550 76550 GIRL PROGRAM FEES 611600 18903 18903 TROOP/SU FACILITY FEES 531120 16315 16315 ADULT/VOLUNTEER PROGRAM FEES 611600 4278 4278 9520 9520 243534 159520 159520 71043 71043 71043 71043 750575 764889 614631 251757 135944 513132 649076 649076 5900 72317 37025 -31125 -31125 6901435 3140644 3760791 3760791 INSURANCE PROCEEDS 900099 26432 26432 26432 5632991 4653401 225870 67239 67239 290100 91904 145051 53145 2216105 1755684 90247 370174 282129 204830 38970 38329 325652 240072 41696 43884 212380 156620 20770 34990 5203 5203 21050 21050 36582 36582 21176 18871 612 1693 16003 12518 191 3294 187839 172027 6525 9287 24681 22705 582 1394 505602 475799 9827 19976 82720 65184 7320 10216 35428 17310 9367 8751 159542 154654 1192 3696 361946 337336 6866 17744 171796 150879 20917 EQUIPMENT EXPENSES 137352 106558 10159 20635 RECRUITING EXPENSE 50348 40221 10127 PROGRAM FOOD & BEV 43906 37204 712 5990 SUPPLIES 42229 35783 685 5761 12577 8780 1512 2285 5309585 4172178 486163 651244 14910 1960726 3188052 1532415 9402 1220 15830 23336 93816 97951 88406 83262 14079323 4570475 9990838 9508848 3166230 3380442 680343 631469 17247827 17219669 360954 300777 33892 54396 5206364 4850374 652702 611443 6253912 5816990 X 9506459 9835335 1487456 1567344 10993915 11402679 17247827 17219669 323406 85358 X false true X true false X 1124346 892336 390491 815591 753720 3976484 1124346 892336 390491 815591 753720 3976484 9227 3967257 84237 174042 131684 165228 230563 785754 26432 26432 4788670 33145455 0.82850 0.79540 X PART II, LINE 10 INSURANCE PROCEEDS 26,432 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2381762 2100 241233 4500 94800 2525795 2031477 2225 446860 2500 96300 2381762 1885117 650 243020 50500 46810 2031477 2410176 570 -429635 49542 46452 1885117 2174435 20020 301739 42504 43514 2410176 0.43460 0.25510 0.31030 true false 2644274 2644274 9664394 3285678 6378716 266583 140897 125686 1308763 948591 360172 195309 195309 9508848 OPERATING LEASE LIABILITY 520962 FUNDS HELD FOR OTHERS 89481 DEPOSITS 1000 611443 X 5688141 85358 6374 91732 5596409 36582 36582 5632991 5279377 6374 6374 5273003 36582 36582 5309585 SCHEDULE D, PAGE 2, PART V, LINE 4 THE COUNCILS ENDOWMENT CONSISTS OF APPROXIMATELY 14 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. THE LARGEST PORTION OF THE FUNDS IS TO SUPPORT THE FUTURE OF GIRL SCOUTING. OTHER USES INCLUDE SCHOLARSHIPS AND FINANCIAL ASSISTANCE AND FUTURE PROPERTY UPGRADES. SCHEDULE D, PAGE 3, PART X THE COUNCIL HAS OBTAINED EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION WHICH IS NOT A PRIVATE FOUNDATION AS WELL AS AN ELEEMOSYNARY CORPORATION RECOGNIZED IN SOUTH CAROLINA. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. FASB ASC 740-10 PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE COUNCIL HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE COUNCIL RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE COUNCILS INCOME TAX FILINGS FOR THE PAST THREE YEARS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. WOMEN OF DISTIN 52360 48565 3795 1494 10458 10000 1723 BOOTS & PEARLS 25857 23752 2105 2917 4758 5675 78217 72317 5900 4411 10458 14758 7398 37025 -31125 true MEMBERSHIP ASSISTANCE 425 15175 UNIFORM ASSISTANCE 292 18464 RETAIL GIRL UNIFORMS CAMPER ASSISTANCE 52 11275 FMV CAMP COST TROOP/SU ASSISTANCE 71 6374 SCHOLARSHIPS 4 5500 PROGRAM/TRAVEL ASSISTANCE 59 10451 SCHEDULE I, PAGE 1, PART I, LINE 2 SPECIFIC ASSISTANCE IS PROVIDED TO REGISTERED MEMBERS FOR GSUSA MEMBERSHIP DUES, UNIFORMS, CAMPERSHIPS, TROOP/SERVICE UNIT ASSISTANCE, SCHOLARSHIPS, AND MISCELLANEOUS PROGRAM FEES AND TRAVEL EXPENSES. EACH TYPE OF ASSISTANCE IS BASED ON A CASE-TO-CASE EVALUATION. SCHOLARSHIP AWARDS ARE BASED ON DECISIONS MADE BY THE SCHOLARSHIP SELECTION COMMITTEE, WHICH ARE BASED ON APPLICATION EVALUATIONS. MEMBERS OF THE SCHOLARSHIP SELECTION COMMITTEE ARE APPOINTED ANNUALLY BY THE BOARD CHAIR OF THE COUNCIL AND CONSIST OF VOLUNTEERS THAT MUST BE REGISTERED MEMBERS OF THE GIRL SCOUTS AND STAFF MEMBERS. SUCH AWARDS ARE ONE-TIME, NON-RENEWABLE SCHOLARSHIPS MADE PAYABLE DIRECTLY TO THE EDUCATIONAL INSTITUTION. MEMBERSHIP ASSISTANCE IS PAID DIRECTLY TO GSUSA. UNIFORM AND CAMPERSHIP ASSISTANCE ARE PAYMENTS APPLIED IN THE POS AND CAMP REGISTRATION SYSTEMS, RESPECTIVELY. TROOP/SU ASSISTANCE AND PROGRAM/TRAVEL ASSISTANCE IS PAID TO THE GROUP OR CAREGIVER AFTER APPROPRIATE DOCUMENTATION HAS BEEN OBTAINED. X true true X X X false false false false false false false true false LORA TUCKER PRES/CEO TILL 10/24 150046 7500 13030 6354 775 177705 SCHEDULE J, PAGE 1, PART I, LINE 1A FOR BONUSES PAID TO ELIGIBLE EMPLOYEES DURING THE YEAR, THE AMOUNTS PAID WERE GROSSED UP TO COVER THE ANTICIPATED TAX IMPACT OF THE BONUS. THESE GROSS-UPS WERE INCLUDED IN TAXABLE WAGES. THE ORGANIZATION'S CEO, CFO, AND COO RECEIVED BONUSES DURING THE YEAR AS APPROVED BY THE ORGANIZATION'S BOARD FOR THE CEO AND BY THE CEO FOR THE CFO AND COO. SCHEDULE J, PAGE 1, PART I, LINE 7 A DISCRETIONARY BONUS OF 7,500 WAS AWARDED TO CEO LORA TUCKER BY THE EXECUTIVE COMMITTE OF THE BOARD AFTER AN ANNUAL PERFORMANCE REVIEW OF FISCAL YEAR 2024 WAS CONDUCTED. A DISCRETIONARY BONUS OF 2,500 WAS AWARDED TO BOTH THE CFO AND COO BY THE CEO BASED ON RELEVANT JOB PERFORMANCE DURING THE 2024 FISCAL YEAR. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS DISTRIBUTED TO THE BOARD MEMBERS FOR REVIEW AND COMMENTS. AFTER REVIEWING WITH THE STAFF, ANY NECESSARY CHANGES ARE COMMUNICATED TO THE PREPARER. ANY CHANGES MADE BY THE PREPARER ARE REVIEWED BY THE STAFF, AND THE RETURN IS SIGNED BY THE CEO OR CFO AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE BOARD MEMBERS, AND COMMITTEE MEMBERS, ARE ASKED TO READ AND SIGN A CONFLICT OF INTEREST POLICY, DISCLOSING ALL RELATIONSHIPS THAT MAY POSSIBLY BE CONSIDERED A CONFLICT. TRAINING IS CONDUCTED AT A BOARD MEETING ON THE TYPES OF RELATIONSHIPS THAT SHOULD BE DISCLOSED. FOR EMPLOYEES, THERE IS A CONFLICT OF INTEREST POLICY CONTAINED IN THE EMPLOYEE HANDBOOK. ANNUALLY, EMPLOYEES MUST ACKNOWLEDGE THEY HAVE READ, UNDERSTOOD AND COMPLIED WITH THE POLICIES IN THE HANDBOOK. FORM 990, PAGE 6, PART VI, LINE 15A THE PRESIDENT/CEO IS GIVEN AN ANNUAL PERFORMANCE REVIEW BY THE BOARD (OR SUBCOMMITTEE OF THE BOARD). OVERALL PERFORMANCE IS REVIEWED ALONG WITH THE COMPLETION OF SPECIFIC BOARD-ASSIGNED TASKS OR PROJECTS. ANNUAL COMPENSATION IS REVIEWED ALONG WITH POTENTIAL INCREASE, IF THERE IS SATISFACTORY PERFORMANCE, UTILIZING THE COUNCIL'S FINANCIAL OUTLOOK ALONG WITH COMPENSATION INFORMATION PROVIDED BY GSUSA THAT STRATIFIES DATA BY A VARIETY OF FACTORS INCLUDING MEMBERSHIP SIZE, BUDGET SIZE, AND GEOGRAPHIC AREA. THE BOARD ALSO HAS ACCESS TO SIMILAR INFORMATION FROM OTHER NOT-FOR- PROFIT INDUSTRY GROUPS TO AID IN THEIR DECISION. ANY INCREASE IN COMPENSATION IS AUTHORIZED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD ALSO APPROVES THE SALARY RANGES FOR OTHER OFFICERS USING INFORMATION AVAILABLE AS OUTLINED IN THE RESPONSE FOR PART VI, LINE 15A ABOVE. THE CEO PERFORMS THE ANNUAL PERFORMANCE REVIEW FOR THE OFFICERS ALONG WITH ANY INCREASES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.