2023-05-19T12:40:20-05:00 2022-09-30 721202445 POSTLETHWAITE & NETTERVILLE ONE GALLERIA BLVD STE 2100 METAIRIE LA 70001 990 2022-01-01 720453615 GIRL SCOUTS LOUISIANA EAST INC GIRL 5047338220 310 W EASTBANK EXT 4 GONZALES LA 70737 DR REBECCA PENNINGTON CEO 5047338220 2023-05-19 1 DR REBECCA PENNINGTON 999009999 1 GINA RACHEL P01216293 5048375990 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR REBECCA PENNINGTON 310 W EASTBANK EXT 4 GONZALES LA 70737 5869469 0 X WWW.GSLE.ORG X 1942 LA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 16 16 0 1344 0 0 728254 556725 120146 96121 2310932 282355 2822394 3149822 5981726 4085023 19233 29115 0 0 1149384 1353609 0 0 187734 1762361 1266883 2930978 2649607 3050748 1435416 6087070 6501375 1014970 280249 5072100 6221126 GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 0 0 1873719 29115 2795145 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 SHORT YEAR ENDED SEPT 30, 2022 EQUALS 5,294 AND ADULTS TOTAL 2,331. 1873719 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X DR REBECCA PENNINGTON 5047338220 310 W EASTBANK EXT 4 GONZALES LA 70737 X ROBYN MERRICK MEMBER-AT-LARGE (THRU 03/2022) 1.00 X 0 0 0 JESSE SMITH THOMAS MEMBER-AT-LARGE (THRU 07/2022) 1.00 X 0 0 0 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 JACQUELYN DANIELS 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 1.00 X 0 0 0 ELIZABETH STONER MEMBER-AT-LARGE 1.00 X 0 0 0 MICHELLE BURKS AUGUSTINE MEMBER-AT-LARGE (THRU 06/2022) 1.00 X 0 0 0 MIKE DILDY MEMBER-AT-LARGE 1.00 X 0 0 0 MARY-PATRICIA WRAY MEMBER-AT-LARGE 1.00 X 0 0 0 DR KINESHA HARRIS MEMBER-AT-LARGE 1.00 X 0 0 0 ADRIENNE BLANCO MEMBER-AT-LARGE 1.00 X 0 0 0 VERONICA OSBY MEMBER-AT-LARGE 1.00 X 0 0 0 DR LYNDIA JONES CHAIR 1.00 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 NICOLE LEARSON SECRETARY 1.00 X X 0 0 0 DR REBECCA PENNINGTON CEO 40.00 X 0 0 0 0 0 0 0 0 0 0 0 44971 26518 485236 3927 556725 PROGRAM SERVICE FEES 900099 96121 96121 96121 30596 30596 9273 0 9273 9273 9273 493365 241606 251759 251759 251759 5245 26518 17852 -12607 -12607 4216131 1524988 2691143 2691143 PENSION RELATED CHANGES 900099 274096 274096 INSURANCE PROCEEDS 900099 180036 180036 REFUNDS/REIMBURSEMENTS 900099 7881 7881 462013 4085023 2795145 0 733153 X 29115 29115 107763 35921 35921 35921 1059899 872950 62958 123991 15804 13721 545 1538 83270 64918 6994 11358 86873 67727 7297 11849 132141 31371 100770 38200 9069 29131 2000 475 1525 4400 3430 370 600 272201 65514 206463 224 5440 5440 185653 136625 49028 138775 104081 34694 48626 43763 4863 34492 25869 8623 4026 3019 1007 51781 46345 5436 107160 80779 24493 1888 PROGRAM SUPPLIES 183842 183842 PROGRAM PRINTING AND PU 27981 27981 EVENTS 8042 7677 365 UBIT - FEDERAL & LA 350 350 21773 14087 7686 2649607 1873719 588154 187734 2782934 2106451 39677 36036 2182 42322 130330 112433 56305 44380 2448566 1711563 746706 737003 1063153 2301082 1265783 1121668 6087070 6501375 355468 251991 31087 28258 628415 0 1014970 280249 X 4932635 5928346 139465 292780 5072100 6221126 6087070 6501375 1435416 -286390 0 X X 0 1 X 1 0 X 294515 238374 588336 728254 556725 2406204 4977016 5313837 4762401 3756425 4312252 23121931 5271531 5552211 5350737 4484679 4868977 25528135 99690 31500 30000 60000 217754 438944 0 99690 31500 30000 60000 217754 438944 25089191 498279 83558 71445 76802 39869 769953 7673 1941 5563 2666 0 17843 505952 85499 77008 79468 39869 787796 1974 14929 3154 474014 187917 681988 5779457 5652639 5430899 5038161 5096763 26997919 0.92930 0.94390 0.02920 0.02910 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 829. 2019 AMOUNT: $ 14,929. 2020 AMOUNT: $ 3,154. 2021 AMOUNT: $ 474,014. 2022 AMOUNT: $ 187,917. REFUNDS OF PRIOR YEAR UBIT FED STATE - 2018 AMOUNT: $ 1,145. PART III, SHORT YEAR EXPLANATION: THE TAXPAYER'S CURRENT FISCAL YEAR IS A SHORT YEAR ENDING ON 9/30/2022 DUE TO AN ACCOUNTING PERIOD CHANGE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 2000 0 0 2000 0 PART II-B, LINE 1: THE ORGANIZATION PAID A PROFESSIONAL LOBBYIST FOR CONTACT WITH THE STATE LEGISLATURE FOR STATE FUNDING. 162849 162849 1660709 1267297 393412 410744 322800 87944 214264 121466 92798 737003 OVERFUNDED PENSION ASSET 409900 INSURANCE RECEIVABLE 63774 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 647994 1121668 X 3546139 -286390 3750 17852 -264788 3810927 274096 274096 4085023 2397113 3750 17852 21602 2375511 274096 274096 2649607 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 IS 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 17,852. PART XI, LINE 4B - OTHER ADJUSTMENTS: PENSION PLAN ADJUSTMENT 274,096. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSE 17,852. PART XII, LINE 4B - OTHER ADJUSTMENTS: PENSION PLAN ADJUSTMENT 274,096. WOMEN OF DISTINCTION 31763 26518 5245 3927 5076 3221 31763 26518 5245 3927 5076 3221 12224 -6979 1 MEMBERSHIP DUES ASSISTANCE 933 23292 COOKIES TO COLLEGE SCHOLARSHIPS 2 2000 CAMP FEES ASSISTANCE 18 3823 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 2022. 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 15A 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 IX, LINE 11G CONSULTANTS & OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 62,586. MANAGEMENT AND GENERAL EXPENSES 197,057. FUNDRAISING EXPENSES 224. TOTAL EXPENSES 259,867. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 2,928. MANAGEMENT AND GENERAL EXPENSES 9,406. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,334. 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.