2023-08-15T11:16:00-05:00 2022-09-30 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2021-10-01 951644585 GIRL SCOUTS SAN DIEGO-IMPERIAL COUNCIL INC GIRL 6192988391 1231 UPAS STREET SAN DIEGO CA 92103 CAROL M DEDRICH CEO 6192988391 2023-08-11 1 CAROL DEDRICH 999009999 JOLANTA TUCK CPA P01340068 9164429100 2023-08-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z GIRL SCOUTS SAN DIEGO CAROL M DEDRICH 1231 UPAS STREET SAN DIEGO CA 92103 13603492 0 X WWW.SDGIRLSCOUTS.ORG X 1927 CA GSSD BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 15 15 247 8895 0 0 2667669 1360468 6607544 7580706 774416 737802 345605 307828 10395234 9986804 30716 46107 0 0 7130382 7204542 0 0 749628 3702427 4427399 10863525 11678048 -468291 -1691244 34404720 29907670 1049500 1313018 33355220 28594652 X SEE SCHEDULE O 0 0 3956768 46107 344048 GIRL AND VOLUNTEER DEVELOPMENT PROGRAM - SEE SCHEDULE O 482230 6753947 BUSINESS AND FINANCIAL LITERACY PROGRAM - SEE SCHEDULE O 5463824 790539 MISSION DELIVERY PROGRAMS: SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM); OUTDOORS; LIFE SKILLS (GIRL SCOUT GOLD AWARD, GIRL SCOUT SILVER AWARD, GIRL SCOUT BRONZE AWARD); AND ENTREPRENEURSHIP - SEE SCHEDULE O 9902822 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 247 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL DIDDOCK 6192988391 1231 UPAS STREET SAN DIEGO CA 92103 ANGIE LASAGNA OUTGOING DIRECTOR 1.00 X 0 0 0 CARMEN VANN OUTGOING DIRECTOR 1.00 X 0 0 0 CAROLIN BOTZENHARDT OUTGOING DIRECTOR 1.00 X 0 0 0 CLAUDIA SILVA SECRETARY 2.00 X X 0 0 0 DAWN WELCH DIRECTOR 1.00 X 0 0 0 DIVYA KAKAIYA OUTGOING DIRECTOR 1.00 X 0 0 0 ELIZABETH CRISAFI OUTGOING DIRECTOR 1.00 X 0 0 0 EMILY REX DIRECTOR 1.00 X 0 0 0 JANICE KURTH DIRECTOR 1.00 X 0 0 0 JENNIFER HERSHMAN DIRECTOR 1.00 X 0 0 0 JOHN LEDFORD TREASURER 2.00 X X 0 0 0 MONICA PIEPENKOTTER DIRECTOR 1.00 X 0 0 0 NATASHA BOWMAN VICE CHAIR 2.00 X X 0 0 0 NEVILLE BILLIMORIA DIRECTOR 1.00 X 0 0 0 NOLI ZOSA DIRECTOR 1.00 X 0 0 0 PEGGY PRICE DIRECTOR 1.00 X 0 0 0 RASHMI CHAR OUTGOING DIRECTOR 1.00 X 0 0 0 RITA DATKO CHAIR 2.00 X X 0 0 0 RON GIANNOTTI DIRECTOR 1.00 X 0 0 0 ROXANA KENNEDY OUTGOING DIRECTOR 1.00 X 0 0 0 SUZANNE FRONTZ DIRECTOR 1.00 X 0 0 0 TRISHA ZULIC DIRECTOR 1.00 X 0 0 0 CAROL M DEDRICH CEO 40.00 X 221497 0 17709 STACY MAXA CFAO 40.00 X 144245 0 22632 ELIZABETH SHEAHAN CAO 40.00 X 137789 0 11680 ERIC WILLIAMS DIRECTOR OF PROPERTY 40.00 X 104032 0 3099 ROSALIND MILLER DIRECTOR OF HUMAN RESOURCES 40.00 X 106091 0 21782 MICHELLE MULLEN CMDO 40.00 X 111401 0 28856 825055 0 105758 6 0 1 0 COHNREZNICK LLP 11452 EL CAMINO REAL STE 110 SAN DIEGO CA 92130 PROFESSIONAL ACCOUNTING SERVICES 100895 1 20000 1340468 47780 1360468 ENTREPRENEURIAL PROGRAM (COOKIES) 900099 6269746 6269746 CAMP, STEM, AND PROGRAMS 900099 826760 826760 ENTREPRENEURIAL PROGRAM (FALL PRO 900099 484200 484200 7580706 627353 627353 3270290 3159841 110449 110449 110449 721094 456847 264247 264247 43581 43581 43581 9986804 7888534 0 737802 46107 46107 469597 57967 266713 144917 5325234 4855257 181963 288014 424261 356121 35305 32835 492817 436912 23321 32584 492633 413512 40995 38126 60762 60762 72535 72535 31845 31845 527750 457005 37815 32930 64787 61771 1691 1325 495519 419688 8129 67702 814207 785325 18294 10588 156886 149562 3605 3719 101582 90940 1805 8837 748849 725589 12687 10573 541773 365170 176550 53 EQUIPMENT RENT & MAINT 557858 471129 37384 49345 AWARDS & APPRECIATION 67752 45671 122 21959 FORESTRY MAINTENANCE 56224 56224 PROGRAM SUPPORT 55074 55074 73996 53798 14077 6121 11678048 9902822 1025598 749628 5896584 1500549 1734028 3050349 27720 57500 40572 22000 398115 340906 429254 618625 24189253 13063302 10510756 11125951 15367691 13191790 34404720 29907670 933890 1296442 96404 19206 16576 1049500 1313018 X 32268016 28055023 1087204 539629 33355220 28594652 34404720 29907670 -1691244 -3069324 0 X 0 1 X 1 0 X 823652 1233213 2084563 2667669 1477053 8286150 16630550 18113397 17048962 12532220 13823578 78148707 17454202 19346610 19133525 15199889 15300631 86434857 62514 54688 44961 54135 75470 291768 0 62514 54688 44961 54135 75470 291768 86143089 208328 488686 400032 441351 627353 2165750 208328 488686 400032 441351 627353 2165750 287980 210204 73520 138053 43581 753338 17950510 20045500 19607077 15779293 15971565 89353945 0.96410 0.96560 0.02420 0.02030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 55,321. 2018 AMOUNT: $ 82,235. 2019 AMOUNT: $ 73,520. 2020 AMOUNT: $ 138,053. 2021 AMOUNT: $ 43,581. GROSS INCOME FROM FUNDRAISING EVENTS - 2017 AMOUNT: $ 232,659. 2018 AMOUNT: $ 127,969. PART III, COLUMN (A): COLUMN (A) REFLECTS A SHORT YEAR BEGINNING 1/1/2018 AND ENDING 9/30/2018 DUE TO AN ACCOUNTING PERIOD CHANGE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 339978 10000 -49001 6027 294950 287369 62319 9710 339978 271814 25463 9908 287369 278158 6499 12843 271814 4052002 79529 3852651 722 278158 1.00000 1 0 502487 502487 11690390 6532752 5157638 9233642 5209443 4024199 2087280 1321107 766173 675454 675454 11125951 MONEY MARKET, FIXED INCOME 4876021 F MUTUAL FUNDS 900028 F EQUITIES 7300291 F UNITRUST ASSETS 115450 F 13191790 DEFERRED RENT 16576 16576 X 6602428 -3069324 -3069324 9671752 31845 283207 315052 9986804 11362996 0 11362996 31845 283207 315052 11678048 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, 2022 AND 2021, RESPECTIVELY, THERE WAS NO UNRELATED BUSINESS INCOME FOR THE ORGANIZATION. THE ORGANIZATION'S FEDERAL AND STATE INFORMATION RETURNS PRIOR TO FISCAL YEAR 2019 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. 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 STATEMENT OF FINANCIAL POSITION. THERE WERE NO INTEREST OR PENALTIES FOR THE YEARS ENDING SEPTEMBER 30, 2022 AND 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE PENSION EXPENSE REPORTED ON FORM 990, PT IX, STMT OF FUNCTIONAL EXP 283,207. PART XII, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE PENSION EXPENSE REPORTED ON FORM 990, PT IX, STMT OF FUNCTIONAL EXP 283,207. SCH D, PART V, ENDOWMENT FUNDS, COLUMN (E) COLUMN (E) REFLECTS A SHORT YEAR BEGINNING 1/1/18 AND ENDING 9/30/2018 DUE TO AN ACCOUNTING PERIOD CHANGE. 1 VOLUNTEER SUPPORT 506 8820 GIRL SUPPORT 1310 37287 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 X X X 0 0 0 0 0 0 0 0 0 CAROL M DEDRICH CEO 215909 0 0 0 5588 0 6633 0 11076 0 239206 0 0 0 STACY MAXA CFAO 143922 0 0 0 323 0 4596 0 18036 0 166877 0 0 0 X 4325 FMV X 2 10355 FMV X FLIGHT VOUCHERS FOR AUCTION AND GIFTS 1 30000 FMV X THEATRE TICKETS 1 3000 FMV X GIFT CARDS/CERTIFICATES 1 100 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 1, ORGANIZATION'S MISSION: AS PART OF THE PREMIER GIRL LEADERSHIP DEVELOPMENT ORGANIZATION IN THE COUNTRY AND THE UNDISPUTED EXPERT ON GIRLS, GIRL SCOUTS HAS, FOR OVER 100 YEARS, PREPARED GIRLS TO SUCCESSFULLY FACE LIFE CHALLENGES FROM THE WILDERNESS TO THE BOARDROOM WITH COURAGE, CONFIDENCE, AND CHARACTER. GIRL SCOUTS DELIVERS EXCEPTIONAL EXPERIENCES FOR GIRLS IN THESE FOUR PROGRAM AREAS: STEM (SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH), THE OUTDOORS, ENTREPRENEURSHIP, AND LIFE SKILLS. WITH THE HELP OF APPROXIMATELY 8,900 ADULTS AND IN COLLABORATION WITH SCHOOLS, NONPROFIT ORGANIZATIONS, AND COMMUNITY PARTNERS, GIRL SCOUTS SAN DIEGO (GSSD) SERVES NEARLY 14,000 GIRLS IN GRADES K-12 THROUGHOUT SAN DIEGO AND IMPERIAL COUNTIES. GSSD RELIES ON VOLUNTEERS TO ADVANCE THE MISSION, INCLUDING ALUMNAE, WOMEN WHO GREW UP AS GIRL SCOUTS AND ARE ROLE MODELS TO GIRLS WHO WILL BE THE NEXT GENERATION OF LEADERS. SERVING GIRLS FOR MORE THAN 100 YEARS, GIRL SCOUTS CONTINUES TO STAY RELEVANT AND VITAL TO THE NEEDS OF SOCIETY BY EMPOWERING GIRLS AND YOUNG WOMEN THROUGH ITS PROVEN EFFECTIVE PROGRAMS DELIVERED IN AN ALL-GIRL, GIRL-LED ENVIRONMENT. WHETHER IT'S AN OUTDOOR ADVENTURE, EXPLORING SCIENCE AND TECHNOLOGY, OR MAKING THE WORLD A BETTER PLACE WHILE HAVING FUN WITH FRIENDS, GIRLS ARE PREPARING FOR A LIFETIME OF LEADERSHIP, ADVENTURE, AND SUCCESS. GIRL SCOUTS STAFF AND VOLUNTEERS CREATE SAFE OPPORTUNITIES FOR GIRLS TO CONNECT WITH THEIR SISTER GIRL SCOUTS AND PARTICIPATE IN FUN, ENGAGING TROOP ACTIVITIES. GSSD ACTIVELY PARTICIPATES WITH 110 OTHER COUNCILS ACROSS THE COUNTRY IN THE NATIONAL STEM (SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH) PLEDGE TO INSPIRE THE NEXT GENERATION OF STEM LEADERS AND ADD 2.5 MILLION GIRLS TO THE STEM PIPELINE BY 2025. THIS CAMPAIGN IS DEDICATED TO TRANSFORMING THE LEADERSHIP LANDSCAPE AND BREAKING DOWN THE BARRIERS THAT HINDER GIRLS AND WOMEN FROM ACHIEVING SUCCESS IN THE STEM FIELDS. GSSD ANNUALLY HONORS AND CELEBRATES WOMEN, WHO ARE INFLUENTIAL LEADERS, AND EMERGING LEADER GIRL SCOUTS AT OUR COOL WOMEN CELEBRATION. EMERGING LEADER GIRL SCOUTS ARE TEENS WHO EMBODY THE MISSION AND PROMISE OF GIRL SCOUTS TO MAKE THE WORLD A BETTER PLACE AND EXEMPLIFY THE HIGHEST CALIBER OF LEADERSHIP, COURAGE, CONFIDENCE, AND CHARACTER. THE EVENT IS MORE THAN A LUNCHEON. THE WOMEN (MANY WHO GREW UP AS GIRL SCOUTS) AND GIRLS PARTICIPATE IN NETWORKING AND MENTORING SESSIONS, AND THE GIRLS HAVE AN OPPORTUNITY TO MEET WITH EXECUTIVES FROM MANY ORGANIZATIONS. OUR 2022 GOLD AWARD CEREMONY CELEBRATED 82 GOLD AWARD GIRL SCOUTS. GIRL SCOUTS WHO EARN THE GOLD AWARD NOT ONLY CHANGE THE WORLD FOR THE BETTER, THEY CHANGE IT FOR GOOD. THE GIRL SCOUT GOLD AWARD, KNOWN AS THE MARK OF THE TRULY REMARKABLE, IS THE HIGHEST AWARD A GIRL SCOUT CAN EARN. ONCE ACHIEVED, IT SHOWS COLLEGES, EMPLOYERS, AND THE COMMUNITY THAT GIRLS ARE OUT THERE CHANGING THE WORLD. GOLD AWARD GIRL SCOUTS ARE IMPRESSIVE TO COLLEGES, UNIVERSITIES, AND EMPLOYERS-INCLUDING THE MILITARY, WHICH ENABLES GOLD AWARD GIRL SCOUTS TO ENLIST AT A HIGHER PAY GRADE. EARNED BY LESS THAN SIX PERCENT OF GIRL SCOUTS ANNUALLY, IT REQUIRES GIRLS TO DEMONSTRATE THEIR LEADERSHIP ABILITIES BY CREATING SUSTAINABLE PROJECTS THAT ADDRESS AND IMPACT LOCAL AND GLOBAL ISSUES. EARNING THE AWARD IS OFTEN A MULTI-YEAR PROCESS, WHICH INCLUDES PROVIDING MORE THAN 80 HOURS OF COMMUNITY SERVICE, EDUCATION, AND ADVOCACY. GIRL SCOUTS HAS ENGAGED AND INSPIRED GENERATIONS OF LEADERS. GIRL SCOUTS' TRIED AND PROVEN PROGRAMS HAVE DEVELOPED THE LEADERSHIP SKILLS OF MORE THAN 50 MILLION WOMEN WHO HAVE GONE ON TO SHAPE THE COURSE OF OUR NATION'S HISTORY. IN ADDITION TO SHATTERING BARRIERS AND TRANSFORMING CULTURE, WOMEN SUCH AS MADELEINE ALBRIGHT, LAURA BUSH, HILLARY RODHAM CLINTON, MELINDA GATES, BARBARA WALTERS, KATIE COURIC, VENUS WILLIAMS, JACKIE JOYNER-KERSEE, AND SHERYL CROW HAVE PROUDLY WORN THE GIRL SCOUT TREFOIL. GSSD CONTINUES IN THIS GRAND TRADITION, PROVIDING GIRLS AND YOUNG WOMEN WITH THE VALUES, LIFE SKILLS, AND TOOLS THEY NEED TO DISCOVER WHO THEY CAN BE, WHAT THEY CAN DO, AND HOW THEY CAN CHANGE THE WORLD. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: GIRL AND VOLUNTEER DEVELOPMENT PROGRAM: ENHANCING AND INCREASING GIRL AND VOLUNTEER ENGAGEMENT ARE TOP PRIORITIES TO DELIVERING AND ACHIEVING THE GIRL SCOUT MISSION. GIRL DEVELOPMENT: GIRL SCOUTS FOCUSES ON DELIVERING LEADERSHIP DEVELOPMENT PROGRAMS TO GIRLS IN GRADES K-12 THROUGHOUT SAN DIEGO AND IMPERIAL COUNTIES REGARDLESS OF THEIR SOCIAL, RELIGIOUS, ETHNIC, OR FINANCIAL BACKGROUNDS. THESE TIME-TESTED METHODS AND RESEARCH-BACKED PROGRAMS MAKE UP THE GIRL SCOUT LEADERSHIP EXPERIENCE AND PREPARE EVERY GIRL TO TAKE THE LEAD IN HER LIFE AND IN THE WORLD. GIRLS DEVELOP VALUABLE LIFE SKILLS AND LEARN TO BE CONFIDENT, DETERMINED, COLLABORATIVE, AND RESILIENT. GSSD DEVELOPS GIRL PROGRAMS (TAILORED TO THE AGE LEVEL OF THE GIRLS) TO HELP GIRLS IDENTIFY AND RESOLVE NEEDS IN THEIR COMMUNITY, AS WELL AS VOLUNTEER TRAINING TO EMPOWER TRUSTED ADULTS TO DELIVER THE PROGRAMS IN A SAFE, GIRL-LED ENVIRONMENT. WHILE CONTINUING TO ENHANCE PROGRAMS AND SERVICES THROUGHOUT OUR REGION, GSSD IS FOCUSED ON REACHING UNDERSERVED COMMUNITIES. APPROXIMATELY FORTY PERCENT OF OUR LOCAL MEMBERS LIVE IN LOW-INCOME HOUSEHOLDS. GSSD'S PROGRAMS ARE AVAILABLE TO ALL GIRLS, REGARDLESS OF THEIR FAMILIES' ABILITY TO PAY. THE OPPORTUNITIES THAT ARE OPEN TO THESE YOUNG WOMEN CAN TRULY BE LIFECHANGING. VOLUNTEER DEVELOPMENT: WITH ROUGHLY 8,900 REGISTERED ADULT MEMBERS, VOLUNTEER DEVELOPMENT AND TRAINING ARE CRITICAL TO THE GIRL SCOUT MISSION BECAUSE VOLUNTEERS DELIVER THE VAST MAJORITY OF PROGRAMMING FOR NEARLY 14,000 LOCAL GIRL SCOUTS. GSSD VOLUNTEERS ARE A DIVERSE GROUP OF WOMEN AND MEN, COMING FROM A WIDE VARIETY OF BACKGROUNDS INCLUDING PROFESSIONALS, COLLEGE STUDENTS, RETIREES, AND PARENTS. MANY GREW UP AS GIRL SCOUTS BUT NOT ALL. IT IS NOT A REQUIREMENT TO HAVE BEEN A GIRL SCOUT GROWING UP. EVERY GSSD VOLUNTEER UNDERGOES A BACKGROUND CHECK, LIVESCAN FINGERPRINTING, AND PARTICIPATES IN VARIOUS TRAININGS IN ORDER TO BE EQUIPPED TO TEACH AND TRAIN GIRLS OR OTHER VOLUNTEERS AT THE TROOP, SERVICE AREA, REGION, OR COUNCIL LEVEL. THESE TRAININGS, OFFERED MONTHLY, QUARTERLY, OR ANNUALLY BASED ON THE SUBJECT, ARE DELIVERED BY STAFF OR QUALIFIED VOLUNTEERS EITHER IN PERSON OR VIRTUALLY. SOME OF THE TOPICS INCLUDE: INTRODUCTION TO GIRL SCOUTS, BEING A TROOP LEADER (OFFERED FOR ALL AGE LEVELS, K-12), OUTDOOR TROOP CAMPING, ALL ASPECTS OF THE COOKIE PROGRAM, SERVICE UNIT MANAGER, ADULT EDUCATOR, SPECIAL EVENT MANAGERS, FIRST AID, AND CPR FOR ADULT AND CHILD. THE MEMBERSHIP TEAM RECRUITS VOLUNTEERS, PROVIDES ASSISTANCE, INTERVIEWS AND ASSESSES FIT WITH POSITION, MONITORS CRIMINAL BACKGROUND CHECKS, AND EVALUATES AND RECOGNIZES ACHIEVEMENTS OF VOLUNTEERS. VOLUNTEERS ARE RECOGNIZED AT THE TROOP AND SERVICE UNIT LEVELS, ALONG WITH EACH YEAR AT THE COUNCIL-WIDE VOLUNTEER RECOGNITION CEREMONY. IN ADDITION, GSSD PROUDLY RECOGNIZES VOLUNTEERS WITH NATIONAL AWARDS FOR THEIR OUTSTANDING SERVICE. VOLUNTEERS GAIN SKILLS THAT DIRECTLY BENEFIT GIRLS THROUGHOUT THE COMMUNITY, AND THE TRAININGS AND TOOLS ALSO BENEFIT VOLUNTEERS BY EXPANDING THEIR KNOWLEDGE AND SKILLSET IN SUCH THINGS AS PLANNING, MANAGING, ORGANIZING, AND FACILITATING. THE VOLUNTEER IS HEAVILY INVOLVED IN THE DEVELOPMENT OF GIRLS AND PLAYS A MAJOR ROLE IN ORGANIZING COMMUNITY SERVICE PROJECTS. THROUGH THESE COMMUNITY SERVICE PROJECTS, VOLUNTEERS ARE TEACHING GIRLS THE IMPORTANCE OF GIVING BACK WHILE ALSO PERSONALLY LIFTING UP THEIR COMMUNITIES. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: BUSINESS AND FINANCIAL LITERACY PROGRAM: 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. BY PARTICIPATING IN MONEY-EARNING, FINANCIAL LITERACY PROJECTS, MORE THAN 9,500 GIRLS HERE IN THE 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 TAKE CONTROL AND MANAGE THEIR FINANCIAL FUTURES. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: MISSION DELIVERY PROGRAMS: GIRL SCOUTS HAS FOUR PROGRAM AREAS: STEM, THE OUTDOORS, ENTREPRENEURSHIP, AND LIFE SKILLS. GIRL SCOUT PROGRAMS PROVIDE EXPERIENCE IN LEADERSHIP DEVELOPMENT, SKILL BUILDING, AND COMMUNITY SERVICE. THEY ARE GIRL-LED, COOPERATIVE, INTERACTIVE, AND GUIDE GIRLS TO THESE FIVE OUTCOMES: GIRL SCOUTS DEVELOP A STRONG SENSE OF SELF; DISPLAY POSITIVE VALUES; SEEK CHALLENGES AND LEARN FROM SETBACKS; FORM AND MAINTAIN HEALTHY RELATIONSHIPS; AND IDENTIFY AND SOLVE PROBLEMS IN THE COMMUNITY. LEADERSHIP - A CORNERSTONE OF GIRL SCOUTS IS LEADERSHIP DEVELOPMENT. DISCOVER + CONNECT + TAKE ACTION = LEADERSHIP. IN GIRL SCOUTS, GIRLS DISCOVER AND LEARN SKILLS WHILE EXPLORING THEIR INTERESTS AND CONNECTING WITH OTHERS IN ORDER TO TAKE ACTION TO MAKE THE WORLD A BETTER PLACE. HIGHEST AWARDS - GIRL SCOUTS LEARN LIFE SKILLS AND HOW TO IDENTIFY AND SOLVE COMMUNITY PROBLEMS AS THEY EARN THE HIGHEST AWARDS IN GIRL SCOUTS, THE GIRL SCOUT GOLD AWARD, THE GIRL SCOUT SILVER AWARD, AND THE GIRL SCOUT BRONZE AWARD. GOLD AWARD GIRL SCOUTS ARE THE DREAMERS AND THE DOERS WHO TAKE "MAKE THE WORLD A BETTER PLACE" TO THE NEXT LEVEL. THE GIRL SCOUT GOLD AWARD IS THE MARK OF THE TRULY REMARKABLE-PROOF THAT NOT ONLY CAN SHE MAKE A DIFFERENCE, BUT THAT SHE ALREADY HAS. THE GIRL SCOUT GOLD AWARD IS A TWO-YEAR UNDERTAKING AND REQUIRES A HIGH SCHOOL GIRL SCOUT TO COMPLETE LEADERSHIP TRAINING; DEVELOP A LARGE-SCALE "TAKE ACTION" PROJECT THAT HAS LASTING IMPACT; AND DEDICATE A MINIMUM OF 80 HOURS TO PLANNING AND IMPLEMENTATION WHILE MANAGING THE PROJECT AND THE VOLUNTEERS. THE HIGHEST ACHIEVEMENT IN GIRL SCOUTING, THE GOLD AWARD IS A TOP-TIER CREDENTIAL FOR GIRLS AS THEY ENTER THEIR POST-HIGH SCHOOL LIVES, ENABLING THEM TO DISTINGUISH THEMSELVES IN THE COLLEGE ADMISSIONS PROCESS, EARN COLLEGE SCHOLARSHIPS, AND ENTER THE MILITARY AT A HIGHER PAY GRADE. LEADERSHIP EXCELLENCE IS ALSO REFLECTED IN THE SILVER AWARD FOR CADETTES (GIRLS IN 6-8 GRADES) AND THE BRONZE AWARD FOR JUNIORS (GIRLS IN 4-5 GRADES). 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.