2022-11-11T11:12:01-06:00 2021-12-31 721202445 POSTLETHWAITE & NETTERVILLE ONE GALLERIA BLVD STE 2100 METAIRIE LA 70001 990 2021-01-01 720453615 GIRL SCOUTS LOUISIANA EAST INC GIRL 5047338220 310 W EASTBANK EXT 4 GONZALES LA 70737 DR REBECCA PENNINGTON CEO 5047338220 2022-11-07 1 DR REBECCA PENNINGTON 999009999 GINA RACHEL P01216293 5048375990 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z X DR REBECCA PENNINGTON 310 W EASTBANK EXT 4 GONZALES LA 70737 8744901 0 X WWW.GSLE.ORG X 1942 LA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. X 14 14 76 2239 2755 1666 588336 728254 15824 120146 24150 2310932 2817864 2822394 3446174 5981726 10904 19233 0 0 2134253 1149384 0 0 147536 1451850 1762361 3597007 2930978 -150833 3050748 4291263 6087070 2342337 1014970 1948926 5072100 GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHOMAKE THE WORLD A BETTER PLACE. 0 0 2052530 19233 2599190 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 2021 EQUALS 5,811 AND ADULTS TOTAL 2,468. 2052530 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 1 0 0 0 0 0 1 42 0 1 76 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 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 BRENDA LEROUX BABIN PHD MEMBER-AT-LARGE 1.00 X 0 0 0 DAVID MAGEE MEMBER-AT-LARGE 1.00 X 0 0 0 ELIZABETH STONER MEMBER-AT-LARGE 1.00 X 0 0 0 JESSE SMITH THOMAS MEMBER-AT-LARGE 1.00 X 0 0 0 JUANA MARINE-LOMBARD MEMBER-AT-LARGE 1.00 X 0 0 0 JUDGE REGINA BARTHOLOMEW-WOODS MEMBER-AT-LARGE (THRU 08/2021) 1.00 X 0 0 0 RAQUEL SQUARE AYLES PHD MEMBER-AT-LARGE (THRU 03/2021) 1.00 X 0 0 0 ROBYN MERRICK PHD MEMBER-AT-LARGE 1.00 X 0 0 0 TOYA BROWN-ROBERTSON MEMBER-AT-LARGE 1.00 X 0 0 0 VERONICA OSBY MEMBER-AT-LARGE 1.00 X 0 0 0 ANDREA BRINKLEY MEMBER-AT-LARGE (THRU 09/2021) 1.00 X 0 0 0 JACQUELYN DANIELS MEMBER-AT-LARGE 1.00 X 0 0 0 KATHRYN COLLINS MEMBER-AT-LARGE 1.00 X 0 0 0 MARI ANN CALLAIS MEMBER-AT-LARGE 1.00 X 0 0 0 ROBERT LOGRECO TREASURER (THRU 11/2021) 3.00 X X 0 0 0 BRETT BONIN FIRST VICE CHAIR 1.00 X X 0 0 0 CHIMENE GRANT SALOY SECOND VICE CHAIR 1.00 X X 0 0 0 LYNDIA MG JONES MD BOARD CHAIR 3.00 X X 0 0 0 NICOLE LEARSON SECRETARY 1.00 X X 0 0 0 DAWN PALERMO TREASURER (THRU 07/2021) 3.00 X X 0 0 0 REBECCA PENNINGTON PHD CFRE CEO 40.00 X 130000 0 4204 130000 0 4204 1 0 0 0 RICHARD CPAS 3421 N CAUSEWAY BLVD STE 403 METAIRIE LA 70002 ACCOUNTING 134453 1 65410 165930 374816 122098 15726 728254 PROGRAM SERVICE FEES 900099 120146 120146 120146 48235 48235 28567 0 28567 28567 28567 3366685 1103988 2262697 2262697 2763 2259934 3480 165930 27938 -24458 -24458 3636279 1631249 2005030 2005038 -8 PENSION RELATED CHANGES-SFAS 158 900099 339241 339241 INSURANCE PROCEEDS 900099 300370 300370 REFUNDS/REIMBURSEMENTS 900099 173644 173644 813255 5981726 2599198 2755 2651519 X 19233 19233 134202 44734 44734 44734 713531 604469 50430 58632 27505 20796 1813 4896 160153 122992 17802 19359 113993 87535 12676 13782 95033 22423 72610 21700 5120 16580 11000 2595 8405 10506 8068 1168 1270 312386 74156 238128 102 13566 13566 322053 231619 90434 197987 148490 49497 36517 32865 3652 16520 12390 4130 114377 85783 28594 106627 76159 30468 150063 113043 33798 3222 UBIT - FED 4700 4700 UBIT - LA 800 800 PROGRAM SUPPLIES 215597 215597 HURRICANE IDA REPAIRS 75242 56431 18811 57687 54466 1682 1539 2930978 2052530 730912 147536 698329 2782934 317144 0 38125 39677 2182 201987 130330 22011 56305 2406489 1659783 2057865 746706 955802 1063153 0 1265783 4291263 6087070 158089 355468 36988 31087 1943823 628415 203437 0 2342337 1014970 X 1741523 4932635 207403 139465 1948926 5072100 4291263 6087070 3050748 72426 0 X X 0 1 X 1 0 X 320649 294515 238374 588336 728254 2170128 5371021 4977016 5313837 4762401 3756425 24180700 5691670 5271531 5552211 5350737 4484679 26350828 39000 84690 31500 30000 60000 245190 0 39000 84690 31500 30000 60000 245190 26105638 33035 498279 83558 71445 76802 763119 7970 7673 1941 22120 1666 41370 41005 505952 85499 93565 78468 804489 7305 1974 14929 3154 474014 501376 5739980 5779457 5652639 5447456 5037161 27656693 0.94390 0.96400 0.02910 0.02710 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2017 AMOUNT: $ 7,071. 2018 AMOUNT: $ 829. 2019 AMOUNT: $ 14,929. 2020 AMOUNT: $ 3,154. 2021 AMOUNT: $ 474,014. REFUNDS OF PRIOR YEAR UBIT FED STATE - 2017 AMOUNT: $ 234. 2018 AMOUNT: $ 1,145. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 12000 0 0 12000 0 PART II-B, LINE 1: THE ORGANIZATION PAID A PROFESSIONAL LOBBYIST FOR CONTACT WITH THE STATE LEGISLATURE FOR STATE FUNDING. 162849 162849 1660709 1248663 412046 409215 311735 97480 173716 99385 74331 746706 LAND HELD FOR SALE 241606 OVERFUNDED PENSION ASSET 135804 INSURANCE RECEIVABLE 130330 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 758043 1265783 X 6565938 72426 29830 821197 923453 5642485 339241 339241 5981726 3442764 29830 821197 851027 2591737 339241 339241 2930978 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 CENTER 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 27,938. ERTC 793,259. PART XI, LINE 4B - OTHER ADJUSTMENTS: PENSION PLAN ADJUSTMENT 339,241. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSE 27,938. ERTC 793,259. PART XII, LINE 4B - OTHER ADJUSTMENTS: PENSION PLAN ADJUSTMENT 339,241. JULIETTE LOW LUNCHEON 141801 139601 2200 5689 9709 2784 WOMEN OF DISTINCTION 27609 26329 1280 2037 4413 3306 169410 165930 3480 7726 14122 6090 27938 -24458 1 MEMBERSHIP DUES ASSISTANCE 689 17233 COOKIES TO COLLEGE SCHOLARSHIPS 2 2000 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 2021. 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. SOLD COMMERICAL PROPERTY LOCATED 841 S. CLEARVIEW PKWY, ELMWOOD, LA 70123 2021-12-07 1268352 SALE PRICE ALONG WITH APPRAISAL ELMWOOD CLEARVIEW 841 LLC 1200 S CLEARVIEW PARKWAY SUIT ELMWOOD LA 70123 BUSINESS SOLD CAMP WHISPERING PINES PROPERTY LOCATED AT 56535 HWY 1054, INDEPENDENCE, LA 70443 2021-12-10 2098333 SALES PRICE ALONG WITH APPRAISAL EPHESIANS 61-4 LLC 904 WEST IDAHO STREET HAMMOND LA 70401 BUSINESS 0 0 0 0 SCHEDULE N, PART II DURING THE YEAR ENDED DECEMBER 31, 2021, GIRL SCOUTS LOUISIANA EAST, INC. COMPLETED THE PROPERTY MASTER PLAN. CONSISTENT WITH THE RECOMMENDATIONS OF THE PROPERTY MASTER PLAN AND WITH APPROVAL FROM THE GIRL SCOUTS LOUISIANA EAST, INC. BOARD OF DIRECTORS, THE FOLLOWING ACTIONS WERE TAKEN. DURING THE YEAR ENDED DECEMBER 31, 2021, THE COUNCIL SOLD A COMMERCIAL OFFICE BUILDING IN METAIRIE, LOUISIANA FOR CASH PROCEEDS OF $1,268,352 REALIZING A GAIN ON THE SALE OF $806,935. THE CASH PROCEEDS FROM THE SALE OF THE OFFICE BUILDING WERE USED TO FUND A PRINCIPAL PAYMENT ON THE NOTE PAYABLE. DURING THE YEAR ENDED DECEMBER 31, 2021, THE COUNCIL SOLD CAMP WHISPERING PINES NEAR HAMMOND, LOUISIANA FOR CASH PROCEEDS OF $2,098,333 REALIZING A GAIN ON THE SALE OF $1,455,762. AT DECEMBER 31, 2021, INCLUDED IN LAND AND BUILDING HELD FOR SALE OF $241,606 IS THE LAND AND OFFICE BUILDING LOCATED IN BATON ROUGE, LOUISIANA. THE PURCHASE AGREEMENT WAS SIGNED AS OF DECEMBER 31, 2021 AND THE PROPERTY WAS SOLD IN FEBRUARY 2022. THE REMAINING BALANCE ON THE NOTE PAYABLE WAS PAID IN FULL IN FEBRUARY 2022. 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 PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 71,150. MANAGEMENT AND GENERAL EXPENSES 228,393. FUNDRAISING EXPENSES 102. TOTAL EXPENSES 299,645. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 3,006. MANAGEMENT AND GENERAL EXPENSES 9,735. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,741. 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.