2026-06-19T10:19:46-05:00 2025-09-30 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2024-10-01 952023244 GIRL SCOUTS OF ORANGE COUNTY GIRL 9494618818 9500 TOLEDO WAY 100 IRVINE CA 92618 VICTORIA SHEPP CEO 9494618818 2026-06-17 1 1 KIM HUNWARDSEN CPA P00484560 6122536500 2026-06-16 2024 2025-03-06 01:10:19Z VICTORIA SHEPP 9500 TOLEDO WAY 100 IRVINE CA 92618 14980072 0 X WWW.GIRLSCOUTSOC.ORG X 1968 CA GIRL SCOUTS BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 17 17 165 9780 0 0 1118659 1122736 1201395 937938 82150 63050 9295994 8094399 11698198 10218123 0 115242 0 0 10427094 9023022 0 0 590587 5493831 4677958 15920925 13816222 -4222727 -3598099 37263537 35182554 1866290 1558589 35397247 33623965 X SEE SCHEDULE O 0 0 4214883 7786557 GIRL SCOUTS IS THE NATION'S PREMIERE LEADERSHIP DEVELOPMENT PROGRAM FOR GIRLS FROM ALL CULTURES, ZIP CODES AND WALKS OF LIFE. THE CHALLENGES GIRLS FACE TODAY ARE GREATER THAN EVER AND THEY AFFECT ALL GIRLS. THERE IS EVIDENCE THAT GIRLS ARE BACKING DOWN AND OPTING OUT OF LEADERSHIP POSITIONS. A RECENT REPORT FROM THE GIRL SCOUT RESEARCH INSTITUTE SHOWED THAT A GIRL'S DESIRE TO LEAD IS STRONGEST WHEN SHE IS EIGHT YEARS OLD, YET DECLINES DRAMATICALLY WHEN SHE IS 16. WITH SCHOOL FUNDING CONTINUING TO DECLINE, GIRL SCOUTING PROVIDES EXPANDED LEADERSHIP AND LEARNING OPPORTUNITIES FOR GIRLS IN AREAS THAT FILL CRITICAL TALENT GAPS LIKE FINANCE, SCIENCE, TECHNOLOGY, AND THE ENVIRONMENT. ADDITIONALLY THE GIRL SCOUT COOKIE SALE PROGRAM IS THE NATION'S LARGEST BUSINESS AND FINANCIAL SKILLS DEVELOPMENT PROGRAM FOR GIRLS. 3415910 115242 202537 THE GIRL SCOUTS OF ORANGE COUNTY PROVIDES COMPREHENSIVE MEMBERSHIP SERVICES FOR NEARLY 25,000 GIRLS, VOLUNTEERS AND ADULT MEMBERS, INCLUDING REGISTRATION, FINANCE, RECOGNITIONS, STAFFING SUPPORT, RESOURCES AND SUPPLIES, ADVERTISING, PROMOTIONAL AND MARKETING MATERIALS. 3270370 18048 THROUGH A COMPREHENSIVE VOLUNTEER MANAGEMENT SYSTEM, GIRL SCOUTS OF ORANGE COUNTY PROVIDES A SYSTEMATIC APPROACH TO VOLUNTEER ENGAGEMENT, BEGINNING WITH RECRUITMENT AND BACKGROUND SCREENING.THE SYSTEM INCLUDES PREPARATORY AND ONGOING TRAINING, AS WELL AS RESOURCES,INCLUDING BUT NOT LIMITED TO, TRAINED STAFF, PROGRAM MATERIALS, FINANCIAL RESOURCES, AND SAFE PROGRAM FACILITIES FOR GIRL PROGRAM DELIVERY. THIS SYSTEM ALSO INCLUDES COACHING, EVALUATING AND RECOGNIZING ACTIVE ADULT VOLUNTEERS WHO WORK IN PARTNERSHIP WITH ORANGE COUNTY'S GIRLS TO HELP THEM DEVELOP LEADERSHIP VALUES, SKILLS, AND ABILITIES. 1348087 783260 THE GIRL SCOUTS OF ORANGE COUNTY OPERATES A 700 ACRE YEAR-ROUND RESIDENTIAL CAMP AND 5 PROGRAM CENTERS, INCLUDING IRVINE STAFF AND RETAIL SHOP,THROUGH WHICH NEARLY 15,000 GIRLS AND 10,000 VOLUNTEERS AND ADULT MEMBERS CAN BENEFIT FROM GIRL LEADERSHIP DEVELOPMENT AND SKILLS-BUILDING ACTIVITIES THROUGH EVENTS,SERIES, TRAVEL, CAMP AND TROOP EXPERIENCES AND ADULT VOLUNTEER DEVELOPMENT OPPORTUNITIES. 1348087 783260 12249250 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 1 0 0 0 1 36 0 1 165 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MELANIE MARCAUREL 9494618800 9500 TOLEDO WAY IRVINE CA 92618 CHRISTINE MUELLER-1ST V CHAIR (TO 3/25) /BOARD CHAIR(FROM 4/25) 5.00 0.00 X X 0 0 0 CHRISTINE SCHEUNEMAN BOARD CHAIR (TO 3/25) 4.00 0.00 X X 0 0 0 ARA ANOSHIRAVANI-MEMBERTO 325 1ST VICE CHAIR (FROM 4/25) 3.00 0.00 X X 0 0 0 LISA PERRINE 2ND VICE CHAIR (TO 3/25) 1.00 0.00 X X 0 0 0 JEFF WINSTON SECRETARY 4.00 2.00 X X 0 0 0 AZEEM DHALLA TREASURER 4.00 0.00 X X 0 0 0 JULIE FARBANIEC - MEMBER (TO 3/25)/2ND V. CHAIR (FROM 4/25) 3.00 0.00 X X 0 0 0 DARLA HOLLAND MEMBER (TO 3/25) 1.00 0.00 X 0 0 0 KELLY GIVEN MEMBER (FROM 4/25) 1.00 0.00 X 0 0 0 JENNIFER LEW MEMBER (FROM 4/25) 1.00 0.00 X 0 0 0 GABRIELA ROBLES MEMBER 1.00 0.00 X 0 0 0 CLARISSA SERPAS MEMBER (TO 3/25) 1.00 0.00 X 0 0 0 CATHY FITZPATRICK MEMBER 1.00 0.00 X 0 0 0 BETHANY IGE MEMBER (FROM 4/25) 1.00 0.00 X 0 0 0 KRIS DAGGER MEMBER (FROM 4/25) 1.00 0.00 X 0 0 0 MICHELE RICHARDS MEMBER (TO 3/25) 1.00 0.00 X 0 0 0 LILLEA ACASIO MEMBER 1.00 0.00 X 0 0 0 KENDRA LOEVENGUTH MEMBER (TO 3/25) 1.00 0.00 X 0 0 0 MAGGIE O'SULLIVAN MEMBER 1.00 0.00 X 0 0 0 SUSIE LOPEZ-GUERRA MEMBER 1.00 0.00 X 0 0 0 SHARON KLEIN MEMBER 1.00 0.00 X 0 0 0 REMY HERNANDEZ MEMBER (TO 3/25) 1.00 0.00 X 0 0 0 ALPESH AMIN MEMBER 1.00 0.00 X 0 0 0 TODD PRIEST MEMBER 1.00 0.00 X 0 0 0 MICHIKO INANAGA MEMBER (TO 3/25) 1.00 0.00 X 0 0 0 VICTORIA SHEPP CHIEF EXECUTIVE OFFICER 40.00 1.00 X 268001 0 18412 MARK BELZOWSKI TO 125 CFO/VP FINANCIAL OPERATION 40.00 1.00 X 181895 0 25413 MELANIE MARCAUREL CFAO (FROM 1/25) 40.00 0.00 X 0 0 0 CHRISTINA SALCIDO COO 40.00 0.00 X 208386 0 17577 SARAH BUTLER TO 1224 CHIEF MARKETING & DEVELOPMENT OFFICER 40.00 0.00 X 209224 0 5884 GLEE HARRIS - TO 1124 VP OF HUMAN RESOURCES 40.00 0.00 X 195461 0 22685 1062967 0 89971 12 0 1 0 0 105350 1017386 66388 1122736 GIRLS PROGRAMS 900099 801308 801308 MEMBERSHIP DUES 900099 136630 136630 937938 62511 62511 269506 0 269506 269506 269506 600 61 0 -61 600 539 539 10475 105350 38046 -27571 -27571 12510398 4723842 7786556 7786556 MISCELLEANOUS 900099 65908 65908 65908 10218123 8790402 0 304985 115242 115242 642274 353251 147723 141300 6406304 5871146 389717 145441 1086273 971599 77129 37545 888171 785666 67099 35406 70000 56876 3967 9157 568576 461972 32226 74378 135918 88113 46277 1528 571734 534844 29255 7635 204073 167927 32752 3394 90000 38153 40929 10918 725476 686878 25266 13332 432457 387485 27019 17953 SUPPLIES 1143644 1104654 17134 21856 PRINTING & PUBLICATIONS 258153 224137 10034 23982 TROOP ASSISTANCE 92041 70941 21100 REPAIRS AND MAINTENANCE 64212 62413 1212 587 321674 267953 28646 25075 13816222 12249250 976385 590587 1071848 1388629 134615 20852 88623 45348 132681 172022 304846 248592 31354048 17940495 13763518 13413553 21767406 19893558 37263537 35182554 1294563 1162429 217341 179200 61230 293156 216960 1866290 1558589 X 32745910 30988002 2651337 2635963 35397247 33623965 37263537 35182554 X -3598099 1824817 X 0 1 X 1 0 X 3145206 5367559 1034620 1118659 1122736 11788780 10155965 13105237 15741868 15311574 13448336 67762980 13301171 18472796 16776488 16430233 14571072 79551760 40950 40950 0 40950 40950 79510810 280811 337295 326394 310425 332017 1586942 280811 337295 326394 310425 332017 1586942 47130 162545 2686715 88901 65908 3051199 13629112 18972636 19789597 16829559 14968997 84189901 0.94440 0.94910 0.01880 0.01580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6220981 6220981 14028529 7609868 6418661 7571433 7456057 115376 3533105 2874570 658535 13413553 OPERATING LEASE RIGHT-OF-USE ASSET 211139 BENEFICIAL INTEREST IN ASSETS HELD BY THE TRUST 19682419 19893558 OPERATING LEASE LIABILITY 216960 216960 X 8695603 236546 -1759066 -1522520 10218123 0 10218123 14090814 236546 38046 274592 13816222 0 13816222 PART X, LINE 2: THE COUNCIL HAS ADOPTED FASB ASC TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHEDULE G - SPECIAL EVENTS 38,046. CHANGE IN VALUE OF BENEFICIAL INTEREST -1,797,112. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHEDULE G - SPECIAL EVENTS 38,046. VOICE FOR GIRLS 115825 105350 10475 2806 14210 21030 115825 105350 10475 2806 14210 21030 38046 -27571 1 DUES AND UNIFORMS ASSISTANCE 4283 115242 PART I, LINE 2: INDIVIDUAL ASSISTANCE IS AVAILABLE ONLY TO MEMBERS OF THE ORGANIZATION. UNIFORMS ASSISTANCE IS PROVIDED THROUGH VOUCHERS REDEEMED AT THE SHOP AND DUES ASSISTANCE IS PAID DIRECTLY TO GIRL SCOUTS OF THE USA TO ENSURE PROPER USE OF FUNDS. X X X 0 0 0 0 0 0 0 0 0 VICTORIA SHEPP CHIEF EXECUTIVE OFFICER 268001 0 0 0 0 0 7938 0 10474 0 286413 0 0 0 CHRISTINA SALCIDO COO 208386 0 0 0 0 0 6222 0 11355 0 225963 0 0 0 GLEE HARRIS - TO 1124 VP OF HUMAN RESOURCES 195461 0 0 0 0 0 5830 0 16855 0 218146 0 0 0 SARAH BUTLER TO 1224 CHIEF MARKETING & DEVELOPMENT OFFICE 209224 0 0 0 0 0 4894 0 990 0 215108 0 0 0 MARK BELZOWSKI TO 125 CFO/VP FINANCIAL OPERATION 181895 0 0 0 0 0 5400 0 20013 0 207308 0 0 0 X TICKETS 2 41709 FAIR MARKET VALUE X ART SUPPLIES 6 14057 FAIR MARKET VALUE X FOOD 5 10622 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 1 GIRL SCOUTS OF ORANGE COUNTY ("GSOC"), HEADQUARTERED IN ORANGE COUNTY, CALIFORNIA, IS A 501(C)(3) NONPROFIT ORGANIZATION THAT SERVES MORE THAN 15,000 GIRLS, AND 10,000 ADULTS VOLUNTEERS, REPRESENTING EVERY ZIP CODE IN ORANGE COUNTY. AS A CHARTERED MEMBER ORGANIZATION OF GIRL SCOUTS OF THE USA, GSOC MANAGES THE LOCAL JUSRIDICTION OF GIRL SCOUTS IN ORANGE COUNTY AND HAS THE RIGHTS TO OPERATE AND USE THE GIRL SCOUT NAME AND PROGRAM. GIRL SCOUTING PROVIDES GIRLS WITH THE SKILLS NECESSARY TO NAVIGATE LIFE WITH PURPOSE AND JOY, BY OFFERING UNIQUE EXPERIENCES AND THE SUPPORT GIRLS NEED TO DISCOVER THEIR INTERESTS, BUILD SELF-CONFIDENCE, AND BECOME AGENTS OF CHANGE AS GLOBAL CITIZENS. THE GIRL-LED AND ALL-AROUND GIRL-CENTERED ASPECTS OF GIRL SCOUTING ARE CENTRAL TO WHAT THE ORGANIZATION OFFERS. THE FOUNDATION OF THE GIRL SCOUT PROGRAM IS THE GIRL SCOUT LEADERSHIP EXPERIENCE, THROUGH WHICH GIRLS TAKE THE LEAD IN THEIR OWN LIVES AND IN THE WORLD AROUND THEM. WITH THE SUPPORT OF CARING ADULT VOLUNTEERS AND MENTORS, GIRL SCOUTS EXPLORE STEM (SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH), THE OUTDOORS, THE ARTS, AND ENTREPRENEURSHIP, ALL WHILE DEVELOPING CRUCIAL LIFE SKILLS THAT SERVE THEM WELL BEYOND THEIR TIME AS GIRL MEMBERS. THE GIRL SCOUT PROGRAM IS PROVEN TO HELP GIRLS THRIVE IN FIVE KEY WAYS: THEY DEVELOP A STRONG SENSE OF SELF; SEEK CHALLENGES AND LEARN FROM SETBACKS; DISPLAY POSITIVE VALUES; FORM AND MAINTAIN HEALTHY RELATIONSHIPS; AND IDENTIFY AND SOLVE PROBLEMS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE ELECTED OFFICERS OF THE CORPORATION AND NO MORE THAN FOUR (4) DIRECTORS-AT-LARGE. THE CHIEF EXECUTIVE OFFICER SERVES AS A NON-VOTING EX-OFFICIO MEMBER. THE EXECUTIVE COMMITTEE EXERCISES THE AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN THE MEETINGS OF THE BOARD, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT: -ADOPT THE BUDGET. EXCEPT THE EXECUTIVE COMMITTEE MAY APPROVE ADDITIONAL EXPENSES NOT TO EXCEED FIVE PERCENT (5%) OF THE TOTAL BUDGET, IN THE EVENT OF AN EMERGENCY. -AMEND THE BYLAWS. -TAKE ACTION WHICH IS CONTRARY TO, OR A SUBSTANTIAL DEPARTURE FROM, THE DIRECTION ESTABLISHED BY THE BOARD OR WHICH REPRESENTS A MAJOR CHANGE IN THE AFFAIRS, BUSINESS, OR POLICY OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 6 ONLY PERSONS WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT, 14 YEARS OF AGE AND OLDER, REGISTERED THROUGH THE COUNCIL ARE ELIGIBLE TO BE MEMBERS OF THE CORPORATION. MEMBERS OF THE CORPORATION, IN MEETING ASSEMBLED SHALL CONSIST OF: (A) DELEGATES ELECTED BY EACH ASSOCIATION/SERVICE UNIT, EACH OF WHOM SHALL HAVE THE RIGHT TO ONE VOTE, AND (B) THE OFFICERS, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND ASSOCIATION CHAIRS, EACH OF WHOM SHALL HAVE THE RIGHT TO ONE VOTE. ALL MEMBERS SHALL HOLD MEMBERSHIP ONLY FOR THE TERM TO WHICH THEY HAVE BEEN ELECTED AND ONLY FOR SO LONG AS THEY ARE REGISTERED THROUGH THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE GIRL SCOUTS OF ORANGE COUNTY IS ELECTED BY ITS DELEGATED MEMBERSHIP OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MUST APPROVE CHANGES TO THE BYLAWS FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS OF THE GIRL SCOUTS OF ORANGE COUNTY WILL RECEIVE THE RETURN EITHER BY E-MAIL,AND/OR BOARD WEBSITE, PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS ARE PROVIDED CONFLICT OF INTEREST FORMS TO COMPLETE. IF A CONFLICT OF INTEREST IS NOTED OR ARISES DURING THE COURSE OF THE YEAR THE BOARD MEMBER IS ASKED TO EXCUSE HER/HIMSELF FROM ALL DISCUSSION AND VOTING ON THE ISSUE AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY COMPENSATION OF ALL STAFF IS REVIEWED BY THE CEO AND HUMAN RESOURCES WITH RESPECT TO SALARY GRADE AND RANGE. ANNUALLY THE CEO'S COMPENSATION IS REVIEWED BY A THREE PERSON COMPENSATION COMMITTEE MADE UP OF MEMBERS OF THE BOARD. THE COMMITTEE REVIEWS THE CEO'S PERFORMANCE ALONG WITH COMPARATIVE MARKET DATA FOR NON-PROFITS. FORM 990, PART VI, SECTION C, LINE 19 ANNUAL REPORT IS PROVIDED EITHER BY E-MAIL AND/OR BOARD WEBSITE TO MEMBERS; TAX FILINGS ALSO AVAILABLE ON GUIDESTAR.ORG FORM 990, PART XI, LINE 9: NET TRANSFER OF ASSETS 3,621,929. BENEFICIAL INTEREST IN ASSETS HELD BY THE TRUST -1,797,112. FRIENDS OF THE GIRL SCOUTS' TRUST 9500 TOLEDO WAY SUITE 100 IRVINE CA 92618 237395094 TO BENEFIT AND PRESERVE THE FUTURE OF GIRL SCOUTING IN ORANGE COUNTY CA 501(C)(3) LINE 12A, I 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 FRIENDS OF THE GIRL SCOUT TRUST S 3621929 ACTUAL AMOUNT