2024-03-26T17:53:59-05:00 2023-09-30 923320348 EAG GULF COAST LLC ONE GALLERIA BLVD STE 2100 METAIRIE LA 70001 990 2022-10-01 720453615 GIRL SCOUTS LOUISIANA EAST INC GIRL 5047338220 3005 W CABELAS PARKWAY J GONZALES LA 70737 DR REBECCA PENNINGTON CEO 5047338220 2024-03-19 1 DR REBECCA PENNINGTON 999009999 1 GINA RACHEL P01216293 5048375990 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X DR REBECCA PENNINGTON 3005 W CABELAS PARKWAY J GONZALES LA 70737 5175297 0 X WWW.GSLE.ORG X 1942 LA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 17 17 61 1718 0 0 556725 391177 96121 109242 282355 134909 3149822 2683224 4085023 3318552 29115 35283 0 0 1353609 1986045 0 0 301967 1266883 1534999 2649607 3556327 1435416 -237775 6501375 7029038 280249 960760 6221126 6068278 GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 0 0 2637995 35283 2633420 GIRL SCOUTS IS THE WORLD'S PREEMINENT ORGANIZATION DEDICATED SOLELY TO GIRLS - ALL GIRLS - WHERE, IN AN ACCEPTING AND NUTURING ENVIRONMENT, GIRLS BUILD CHARACTER AND THE SKILLS FOR SUCCESS IN THE REAL WORLD. IN PARTNERSHIP WITH COMMITTED ADULTS, GIRLS DEVELOP QUALITIES THAT WILL SERVE THEM ALL THEIR LIVES - LIKE STRONG VALUES, A SOCIAL CONSCIENCE, AND CONVICTION ABOUT THEIR OWN POTENTIAL AND SELF-WORTH. THE PURPOSE OF GIRL SCOUTING IS TO INSPIRE GIRLS WITH THE HIGHEST IDEALS OF CHARACTER, CONDUCT, PATRIOTISM, AND SERVICE THAT THEY MAY BECOME HAPPY AND RESOURCEFUL CITIZENS. GIRLS IN PROGRAM DURING THE YEAR ENDED SEPT 30, 2023 EQUALS 5,723 AND ADULTS TOTAL 2,343. 2637995 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 1 61 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X DR REBECCA PENNINGTON 5047338220 3005 W CABELAS PARKWAY J GONZALES LA 70737 TOYA BROWN-ROBERTSON MEMBER-AT-LARGE 1.00 X 0 0 0 DR MARI ANN CALLAIS MEMBER-AT-LARGE 1.00 X 0 0 0 KATHRYN COLLINS MEMBER-AT-LARGE 1.00 X 0 0 0 ERIN COWSER MEMBER-AT-LARGE 1.00 X 0 0 0 JACQUELYN DANIELS MEMBER-AT-LARGE 1.00 X 0 0 0 MIKE DILDY MEMBER-AT-LARGE 1.00 X 0 0 0 DR KINESHA HARRIS MEMBER-AT-LARGE 1.00 X 0 0 0 BECKY LEBLANC MEMBER-AT-LARGE 1.00 X 0 0 0 DAVID MAGEE MEMBER-AT-LARGE 1.00 X 0 0 0 JUANA MARINE-LOMBARD MEMBER-AT-LARGE (THRU 01/2023) 1.00 X 0 0 0 GUY RECOTTA JR MEMBER-AT-LARGE 1.00 X 0 0 0 ELIZABETH STONER MEMBER-AT-LARGE 1.00 X 0 0 0 MARY-PATRICIA WRAY MEMBER-AT-LARGE 1.00 X 0 0 0 DR LYNDIA JONES CHAIR 3.00 X X 0 0 0 BRETT BONIN FIRST VICE CHAIR 3.00 X X 0 0 0 CHIMENE GRANT SALOY SECOND VICE CHAIR 1.00 X X 0 0 0 ADRIENNE BLANCO TREASURER 1.00 X X 0 0 0 NICOLE LEARSON SECRETARY 1.00 X X 0 0 0 DR REBECCA PENNINGTON CEO 40.00 X 142320 0 3458 142320 0 3458 1 0 0 0 RICHARD CPAS 3421 N CAUSEWAY BLVD STE 403 METAIRIE LA 70002 OUTSOURCED ACCOUNTING SERVICES 167311 PHELPS 365 CANAL STREET SUITE 2000 NEW ORLEANS LA 70130 LEGAL SERVICES 145020 2 48974 29205 312998 10647 391177 PROGRAM SERVICE FEES 900099 109242 109242 109242 139409 139409 14028 0 14028 14028 14028 4500 -4500 -4500 -4500 10415 29205 14425 -4010 -4010 4348437 1837820 2510617 2510617 PENSION RELATED CHANGES 900099 118280 118280 INSURANCE PROCEEDS 900099 30748 30748 REFUNDS/REIMBURSEMENTS 900099 13561 13561 162589 3318552 2633420 0 293955 35283 35283 144726 48242 48242 48242 1573092 1323920 117012 132160 20277 17293 1393 1591 122282 97753 11726 12803 125668 100459 12052 13157 24501 18462 6039 174965 28230 146735 7170 5731 688 751 180342 2661 100347 77334 22877 16157 6720 134197 73822 60375 147084 116868 30216 167711 144409 23302 112363 101127 11236 38212 29994 8218 88613 83196 5417 102846 78245 22248 2353 CAMP & OTHER PROGRAM SU 187280 187280 EVENTS 82309 75453 6856 PROGRAM PRINTING AND PU 39502 39502 MISCELLANEOUS 25027 13908 11119 3556327 2637995 616365 301967 941656 39653 1164795 785112 36036 67859 42322 4240 112433 98483 44380 49731 4103940 1730674 737003 2373266 2301082 2375827 1121668 1234867 6501375 7029038 251991 287258 28258 0 673502 280249 960760 X 5928346 5936417 292780 131861 6221126 6068278 6501375 7029038 -237775 84927 0 X X 0 1 X 1 0 X 238374 588336 728254 556725 391177 2502866 5313837 4762401 3756425 4312252 4457679 22602594 5552211 5350737 4484679 4868977 4848856 25105460 31500 30000 60000 243876 67943 433319 0 31500 30000 60000 243876 67943 433319 24672141 83558 71445 76802 39869 153437 425111 1941 5563 2666 0 0 10170 85499 77008 79468 39869 153437 435281 14929 3154 474014 187917 44309 724323 5652639 5430899 5038161 5096763 5046602 26265064 0.93940 0.92930 0.01660 0.02920 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 14,929. 2019 AMOUNT: $ 3,154. 2020 AMOUNT: $ 474,014. 2021 AMOUNT: $ 187,917. 2022 AMOUNT: $ 44,309. PART III, SHORT YEAR EXPLANATION: THE ORGANIZATION'S TAX YEAR ENDING SEPTEMBER 30, 2022 WAS A SHORT YEAR DUE TO AN ACCOUNTING PERIOD CHANGE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162849 162849 1819795 1299723 520072 1291123 10424 1280699 519986 318586 201400 310187 101941 208246 2373266 OVERFUNDED PENSION ASSET 528180 INSURANCE RECEIVABLE 25889 COOKIE SALES RECEIVABLE 6703 RIGHT OF USE ASSET 674095 1234867 OPERATING LEASE LIABILITY 673502 673502 X 3306454 84927 6830 14425 106182 3200272 118280 118280 3318552 3459302 6830 14425 21255 3438047 118280 118280 3556327 PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES ON RELATED INCOME HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE COUNCIL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. THE COUNCIL FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL APPLIES THE ACCOUNTING GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH SETS OUT A CONSISTENT FRAMEWORK TO DETERMINE THE APPROPRIATE LEVEL OF TAX RESERVES TO MAINTAIN FOR UNCERTAIN TAX POSITIONS. THE COUNCIL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE RECORDED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN THE RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. THE COUNCIL HAS EVALUATED ITS POSITION REGARDING THE ACCOUNTING FOR UNCERTAIN INCOME TAX POSITIONS AND DOES NOT BELIEVE THAT IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSE 14,425. PART XI, LINE 4B - OTHER ADJUSTMENTS: PENSION PLAN ADJUSTMENT 118,280. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSE 14,425. PART XII, LINE 4B - OTHER ADJUSTMENTS: PENSION PLAN ADJUSTMENT 118,280. 1 GENERIS SOLUTIONS LLC 6455 E JOHNS CROSSING SUITE 275 JOHNS CREEK GA 30097 PLANNING FOR CAPITAL CAMPAIGN 0 0 76987 0 76987 LA JULIETTE LOW LUNCHEON 39620 29205 10415 5647 5137 560 3081 39620 29205 10415 5647 5137 560 3081 14425 -4010 1 MEMBERSHIP DUES ASSISTANCE 1406 26222 COOKIES TO COLLEGE SCHOLARSHIPS 2 2000 PROGRAM FEE ASSISTANCE 193 1808 CAMPERSHIP ASSISTANCE 32 4533 GOLD AWARD LIFETIME MEMBERSHIP ASSISTANCE 3 600 TRAINING FEES ASSITANCE 6 120 PART I, LINE 2: THE COST OF MEMBERSHIP FOR EACH GIRL AS OF THE MEMBERSHIP YEAR ENDING ON 09/30/2018 IS $25 DUE TO GIRL SCOUTS USA (GSUSA), AND THE MEMBERSHIP FEE REMAINS AS OF FISCAL YEAR ENDING 2023. IF A GIRL CANNOT AFFORD DUES, A FINANCIAL AID REQUEST FORM MUST BE COMPLETED. UPON ARRIVAL, THE GIRL IS REGISTERED IN THE MEMBERSHIP DUES SYSTEM AS A GIRL SCOUT AND THE FINANCIAL AID IS RECORDED ON THE DAILY RECEIPTS RECAP TO OFFSET THE AMOUNT DUE TO GIRL SCOUTS USA. ADDITIONALLY, DISCOUNTS FOR RESIDENT CAMP ENROLLEES AND FIELD TRIP ATTENDEES ARE ALSO GRANTED. A FINANCIAL AID REQUEST FORM IS COMPLETED AND EVALUATED FOR THOSE NEEDING SUCH AID. THE DISCOUNTED FEES ARE RECORDED ON THE DAILY RECEIPTS RECAP AND POSTED TO THE GENERAL LEDGER TO OFFSET THE AMOUNT DUE TO GIRL SCOUTS USA. THE COOKIES TO COLLEGE SCHOLARSHIPS ARE AWARDED, ANNUALLY, TO OUTSTANDING COLLEGE BOUND GIRL SCOUT AMBASSADORS WHOSE PARTICIPATION IN GIRL SCOUTS, ALONG WITH THE COOKIE PROGRAM, HAS LED THEM TO SUCCESS AND LEADERSHIP. THE RECIPIENTS MUST COMPLETE AN APPLICATION PROCESS AND PLAN TO ATTEND COLLEGE UPON GRADUATING HIGH SCHOOL. THE COST OF CAMP FEES VARIES EACH YEAR BY THE SPECIFIC SESSION(S) THE CAMPER CHOOSES INCLUDING THE LENGTH OF TIME OF STAY, AND THE ADDITIONAL OPTIONS FOR FOCUSED PROGRAMMING, SUCH AS EQUESTRIAN SESSIONS. IF A CAMPER CANNOT AFFORD THE CAMP FEES, A FINANCIAL AID REQUEST FORM MUST BE COMPLETED AND IS EVALUATED BY THE COUNCIL. UPON APPROVAL BY THE COUNCIL, THE CAMPER'S FEES ARE REGISTERED IN THE COUNCIL'S SALESFORCE SYSTEM AS CAMP FEES ASSISTANCE. THE ADJUSTMENT TO THE GENERAL LEDGER FOR CAMP FEES ASSISTANCE IS RECORDED AS PART OF THE MONTH END CLOSE PROCESS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS APPROVED BY THE BOARD AS A RESULT OF THE RECOMMENDATION FROM THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, STATEMENTS ARE DISTRIBUTED; ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO SIGN OFF ON DISCLOSURE STATEMENTS. IF THERE ARE ANY NOTED CONFLICTS, THOSE BOARD MEMBERS WITH THE CONFLICTS WOULD BE REQUIRED TO LEAVE THE ROOM WHILE THE ISSUE CAUSING THE CONFLICT IS DISCUSSED AND/OR VOTED ON. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE CEO'S COMPENSATION BASED ON PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE OVERSIGHT OR SELECTION PROCESSES FOR THE AUDIT THAT THE ORGANIZATION'S COMMITTEE USES.