2021-08-13T11:08:09-05:00 2020-09-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2019-10-01 042703281 GIRL SCOUTS OF EASTERN MASSACHUSETTS INC GIRL 6174821078 420 BOYLSTON STREET NO 505 BOSTON MA 02116 JAMES CRONAN CHIEF FINANCIAL OFFICER 7747666914 2021-08-05 1 COURTNEY MCFARLAND CPA P01645518 5083669100 2021-08-05 2019 2022-09-23 18:48:47Z JAMES CRONAN 420 BOYLSTON STREET STE 505 BOSTON MA 02116 21325199 0 X WWW.GSEMA.ORG X 1980 MA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 23 23 520 15091 20931 -6635 1391571 1398090 4075701 803262 1600539 872840 8006351 8280531 15074162 11354723 367876 108526 0 0 8854205 8540835 0 0 1189003 5593916 3588899 14815997 12238260 258165 -883537 23322640 23892113 1945284 3269100 21377356 20623013 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 2806491 30407 126133 GSEMA HAS A ROBUST OFFERING OF OUTDOOR AND CAMP EXPERIENCES FOR GIRLS, VOLUNTEERS, TROOPS AND GIRL SCOUT FAMILIES. WHEN GIRLS HAVE THE OPPORTUNITY TO SPEND QUALITY TIME OUTDOORS AND INCREASE THEIR EXPOSURE TO NATURE, THEY THRIVE PHYSICALLY AND EMOTIONALLY. IN 2020, THE COVID-19 (CORONAVIRUS) PANDEMIC HAD SIGNIFICANT IMPLICATIONS ACROSS THE GLOBE. US FEDERAL GOVERNMENT AND STATE GUIDELINES /ORDERS SURROUNDING THIS PANDEMIC REQUIRED GSEMA TO CANCEL A MAJORITY OF OUTDOOR PROGRAMS AND ALL CAMP PROGRAMMING. AT GSEMA, OUR OUTDOOR AND CAMP PROGRAMS ARE DESIGNED TO PROVIDE OUTDOOR FUN THROUGH THE SUMMER BY OFFERING SIX-DAY CAMP OPPORTUNITIES AT CEDAR HILL, FAVORITE, MAUDE EATON, RICE MOODY, RUNELS, AND WIND-IN-THE-PINES, AND FOUR RESIDENT CAMPS WITH UNIQUE FEATURES AT FAVORITE(SAILING), RUNELS (BACK PACKING TRIPS), WABASSO (HORSEBACK RIDING), AND WIND-IN -THE- PINES (HIGH ADVENTURE ELEMENTS). WE ALSO OFFER TROOP AND FAMILY CAMP WEEKENDS THROUGHOUT THE SUMMER AT CAMP MENOTOMY. ALL CAMPS OFFER TRADITIONAL CAMP EXPERIENCES SUCH AS OPENING CEREMONIES, OUTDOOR COOKING, CAMPFIRE SING-ALONGS, NATURE ACTIVITIES AND CRAFTS.THROUGHOUT THE TROOP YEAR, VOLUNTEERS, FAMILIES AND GIRLS CAN PARTICIPATE IN A VARIETY OF OUTDOOR EXPERIENCES THAT ARE INTENTIONALLY PROGRESSIVE TO MEET THE OUTDOOR COMFORT LEVEL OF ALL GIRLS, VOLUNTEERS AND FAMILIES. MEMBERS MIGHT START OUT AT A DAY PROGRAM SUCH AS THE OUTDOOR FALL FESTIVAL- SUITABLE FOR FAMILIES AND YOUNGER TROOPS. AS GIRLS AND VOLUNTEERS EXPLORE OUTDOOR EXPERIENCES THEY MAY ATTEND PROGRAMS LIKE OUTDOOR EXPLORERS, GALS NIGHT OUT OR TROOP CAMPING. THESE PROGRAMS OFFER GIRLS AND ADULTS THE OPPORTUNITY TO LEARN NEW SKILLS, CHALLENGE BY CHOICE, AND DEVELOP TEAMWORK AND SELF-CONFIDENCE. OUTDOOR ACTIVITIES MIGHT INCLUDE ENVIRONMENTAL STEWARDSHIP AND EDUCATION, ARCHERY, BOATING, HIKING, LOW AND HIGH ROPES CHALLENGE COURSE, OR CLIMBING WALL. LAST YEAR WE PROVIDED SERVICES AND PROGRAMS FOR ALMOST 7,800 PARTICIPANTS WHO TOOK PART IN THE SUMMER CAMP AND OVER 5,000 WHO TOOK PART IN OUR YEAR-ROUND OUTDOOR PROGRAMS. 433559 18574 21524 COMMUNITY ENGAGEMENT PROGRAMMING - GIRL SCOUTS OF EASTERN MASSACHUSETTS RECOGNIZES THAT IN MANY MASSACHUSETTS COMMUNITIES, GIRLS ARE UNDERSERVED IN THE FOUR KEY AREAS OF THE GIRL SCOUT LEADERSHIP EXPERIENCE: STEM, OUTDOORS, ENTREPRENEURSHIP, AND LIFE SKILLS. GIRL SCOUT PROGRAMS CAN OFFER GIRLS A SAFE, SINGLE-GENDER ENVIRONMENT TO DEVELOP THESE IMPORTANT AREAS THROUGH ACTIVITIES THAT ARE GIRL-LED, COOPERATIVE, AND HANDS-ON. SUPPORTED BY CARING ADULT STAFF AND VOLUNTEERS, GIRL SCOUTS DISCOVER THEMSELVES AND THEIR VALUES, TRY NEW THINGS, TAKE HEALTHY RISKS, CONNECT WITH OTHERS TO CREATE POSITIVE RELATIONSHIPS, AND TAKE ACTION IN THEIR COMMUNITIES ON ISSUES THEY CARE ABOUT. GSEMA IS COMMITTED TO INCREASING ACCESS TO GIRL SCOUT PROGRAMING IN COMMUNITIES WHERE GIRLS ARE MOST IN NEED. ACCORDING TO GIRL SCOUTS OF THE USA'S 2017 (GSUSA) STATE OF GIRLS REPORT, 16% OF GIRLS IN MASSACHUSETTS LIVE IN POVERTY, 33% OF MASSACHUSETTS GIRLS ARE BEING RAISED IN SINGLE-PARENT FAMILIES, 26% OF GIRLS IN MASSACHUSETTS COME FROM IMMIGRANT FAMILIES, AND GIRLS FROM FAMILIES WITH LOW SOCIOECONOMIC-STATUS ARE MORE LIKELY TO BE OF BLACK/AFRICAN AMERICAN AND HISPANIC/LATINA DESCENT. THROUGHOUT OUR COUNCIL FOOTPRINT OF 178 COMMUNITIES GSEMA HAS IDENTIFIED 16 TARGET COMMUNITIES THAT DEMONSTRATE THE MOST NEED: BOSTON, BROCKTON, CHELSEA, EVERETT, FRAMINGHAM, HAVERHILL, LAWRENCE, LOWELL, LYNN, MALDEN, METHUEN, NEW BEDFORD, QUINCY, REVERE, SALEM, AND TAUNTON. GSEMA PROVIDES GIRLS IN GRADES K-12 IN UNDERSERVED COMMUNITIES A FOUNDATIONAL GIRL SCOUT LEADERSHIP EXPERIENCE THROUGH MULTIPLE PROGRAM DELIVERY MODELS: VOLUNTEER LED TROOPS, STAFF LED TROOPS, CAMP, AND AS AN INDIVIDUAL GIRL SCOUTS (JULIETTE) BY PROVIDING ADDITIONAL STAFF SUPPORT TO ENSURE GIRLS, FAMILIES, VOLUNTEERS AND COMMUNITY PARTNERS FEEL WELCOMED AND SUPPORTED IN THEIR GIRL SCOUT EXPERIENCE. ALL COMMUNITY PROGRAM CURRICULA IS DEVELOPED AROUND THE FOUR AREAS THAT FORM THE FOUNDATION OF A GIRL SCOUT LEADERSHIP EXPERIENCE: STEM, OUTDOORS, ENTREPRENEURSHIP (INCLUDES FINANCIAL LITERACY, AND LIFE SKILLS). CURRICULA IS AGE-APPROPRIATE, UTILIZES GSUSA NATIONAL PROGRAM PORTFOLIO, AND WHENEVER POSSIBLE GIRL-LED TO FOSTER SKILLS SUCH AS COOPERATION, COMMUNICATION, STRONG WORK ETHIC, ETC.IN ADDITION TO THE VARIETY OF FUN AND CHALLENGING ACTIVITIES GIRLS WILL EXPERIENCE IN THE AREAS OF STEM, OUTDOORS, ENTREPRENEURSHIP AND LIFE SKILLS GIRLS WILL ALSO BE PRESENTED WITH OPPORTUNITIES TO INCLUDE FIELD TRIPS; ATTEND GSEMA SIGNATURE EVENTS SUCH AS MATH MOVES U AND THE ANNUAL STEM CONFERENCE; SPEND THE DAY AT ONE OF GSEMA'S CAMPS; PLAN AND CARRY OUT SERVICE PROJECTS TO BETTER THEIR COMMUNITY AND INCLUDE GIRL SCOUT TRADITIONS IN THEIR PROGRAMS SUCH AS CEREMONIES AND CELEBRATING WORLD THINKING DAY. GSEMA AIMS TO ADDRESS AND REMOVE BARRIERS TO PARTICIPATING IN GIRL SCOUTS THAT GIRLS AND FAMILIES IN THE TARGET COMMUNITIES FACE BY PROVIDING: * ASSISTANCE WITH MEMBERSHIP AND PROGRAM COST TO THE GIRLS AND FAMILIES AS NEEDED * ACCESS TO UNIFORMS WITH FINANCIAL ASSISTANCE IF NEEDED* A SAFE, FAMILIAR, AND ACCESSIBLE COMMUNITY LOCATION* BACKGROUND-CHECKED AND TRAINED STAFF AND/OR VOLUNTEERS* ACCESS TO SPECIAL STEM AND LEADERSHIP EVENTS, AND OUTDOOR PROGRAMS AT GIRL SCOUT PROPERTIES WITH TRANSPORTATION AVAILABLE* OPPORTUNITIES FOR GIRLS TO LEARN ABOUT COLLEGE AND CAREER OPTIONS, FROM FEMALE MENTORS IN THEIR LOCAL COMMUNITIES AND PROFESSIONAL FEMALES IN THEIR CHOSEN CAREERS, ESPECIALLY IN AREAS THAT ADDRESS THE GENDER GAP AND STEREOTYPES* OPTIONS TO APPLY FOR FINANCIAL AID TO OTHER GIRL SCOUT EXPERIENCES SUCH AS SUMMER CAMP, TRAVEL AND MORE* FAMILY ENGAGEMENT OPPORTUNITIES* TRANSLATED COMMUNICATIONS AND MATERIALS 5924032 59545 8909492 GIRL SCOUT PROGRAM ACTIVITIES - THE GIRL SCOUTS OF EASTERN MASSACHUSETTS SUPPORTS GIRLS' ADVANCEMENT IN LEADERSHIP BY PROVIDING LEADERSHIP PROGRAM OPPORTUNITIES SUCH AS A YEARLONG EXPERIENCE ON THE GIRL LEADERSHIP COMMITTEE OR AN OPPORTUNITY TO PARTICIPATE IN THE G.I.R.L. LEADERSHIP ACADEMY, WHICH IS A WEEK-LONG PROGRAM FOCUSED ON CAREER, BUSINESS, GOVERNMENT AND COLLEGE LEADERSHIP. GIRLS IN 4TH TO 12TH GRADE CAN EXERCISE THEIR LEADERSHIP SKILLS TO CREATE CHANGE IN THEIR COMMUNITIES BY EARNING HIGHEST AWARDS: BRONZE (JUNIOR GIRL SCOUTS), SILVER (CADETTE GIRL SCOUTS), AND GOLD (SENIOR AND AMBASSADOR GIRL SCOUTS). ALL THREE AWARDS GIVE GIRLS THE CHANCE TO AFFECT CHANGE IN THE COMMUNITY WHILE GAINING ESSENTIAL LIFE SKILLS. GIRLS LEARN TO FIND AND USE THEIR VOICE TO SPEAK UP FOR THEMSELVES AND OTHERS.COUNCIL AND PARTNER PROGRAMS FOCUS ON DEVELOPING LIFE SKILLS IN THE AREAS OF STEM, ART AND CULTURE, COOKING, CIVIC ENGAGEMENT, FINANCIAL LITERACY AND PERSONAL SKILL DEVELOPMENT SUCH AS PUBLIC SPEAKING. OFTEN TIMES GIRLS, VOLUNTEERS AND FAMILIES ARE LOOKING FOR UNIQUE EXPERIENCE OUTSIDE OF THEIR TROOP MEETING TO COMPLETE GIRL SCOUT BADGES AND JOURNEYS. 9164082 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 102 0 1 520 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X JAMES CRONAN 7747666914 420 BOYLSTON STREET STE 505 BOSTON MA 02116 JAMES CRONAN CHIEF FINANCIAL OFFICER 40.00 X 190755 0 9949 BARBARA FORTIER CHIEF OPERATIONS OFFICER 40.00 X 155112 0 6958 CAROLINE WEATHERBEE CHIEF MEMBERSHIP SERVICES OFFICER 40.00 X 136255 0 15025 CAITRIONA TAYLOR CHIEF EXECUTIVE OFFICER 40.00 X 114671 0 4964 MICHELLE HARRIS CHIEF ADVANCEMENT OFFICER 40.00 X 105868 0 12196 DENISE BURGESS FORMER CHIEF EXECUTIVE OFFICER 40.00 X 74132 0 0 TRICIA TILFORD BOARD CHAIR & PRESIDENT 5.00 X X 0 0 0 LYNN SAUNDERS CUTTER BOARD 1ST VICE CHAIR 1.50 X X 0 0 0 JANE PUFFER BOARD SECOND VICE CHAIR 1.50 X X 0 0 0 JANE LUNDQUIST BOARD TREASURER 1.50 X X 0 0 0 DIANE LONGTIN BOARD SECRETARY 1.50 X X 0 0 0 ELIZABETH FITZULA BOARD MEMBER 0.50 X 0 0 0 KELLY CORWIN BOARD MEMBER 0.50 X 0 0 0 LINDA SCHULLER BOARD MEMBER 0.50 X 0 0 0 MARCIA METZ BOARD MEMBER 0.50 X 0 0 0 PAT CHADWICK BOARD MEMBER 0.50 X 0 0 0 SELENA JOE BOARD MEMBER 0.50 X 0 0 0 TRACY CURLEY BOARD MEMBER 0.50 X 0 0 0 DIANE MCLOUGHLIN BOARD MEMBER 0.50 X 0 0 0 DEE HADLEY BOARD MEMBER 0.50 X 0 0 0 JENNIFER GALVAGNA BOARD MEMBER 0.50 X 0 0 0 TERESA EPPERSON BOARD MEMBER 0.50 X 0 0 0 MOLLY FRANKEL BOARD MEMBER 0.50 X 0 0 0 CRYSTAL SEKERAK BOARD MEMBER 0.50 X 0 0 0 DEB TAFT BOARD MEMBER 0.50 X 0 0 0 JOE SKELLY BOARD MEMBER 0.50 X 0 0 0 KIM REINERT BOARD MEMBER 0.50 X 0 0 0 SONIA KWON BOARD MEMBER 0.50 X 0 0 0 TREVOR FRANKEL BOARD MEMBER 0.50 X 0 0 0 776793 0 49092 5 0 1 0 INTERBAKE FOODS LLC PO BOX 416108 BOSTON MA 022416108 COOKIE BAKER 1746085 BOUCHER COMPANY LLC 50 WEST STREET NEWTON MA 02458 CONSTRUCTION 318179 NORTH SUBURBAN TRANSPORTATION 100 ASHBURTON AVENUE WOBURN MA 01801 BUS TRANSPORTATION 128408 3 131217 229036 1037837 1398090 MEMBERSHIP 813410 391040 391040 GIRL PROGRAMS 813410 250870 250870 CAMPING 813410 126134 126134 OTHER PROGRAMS 813410 27924 21524 6400 ADULT PROGRAMS 813410 7294 7294 803262 346218 346218 5081167 4554180 365 526987 -365 526622 526622 90495 229036 84782 5713 5713 13547983 5331149 8216834 8202303 14531 OTHER REVENUE 900099 57984 57984 57984 11354723 9057149 20931 878553 108526 108526 534996 211431 265462 58103 5586043 4286370 654278 645395 800831 644842 55247 100742 679297 530716 84955 63626 939668 731678 90890 117100 24746 24746 60125 16566 43559 74361 74361 243237 222643 20594 633357 465527 124573 43257 629222 408221 169805 51196 54608 47017 5116 2475 62018 23605 30440 7973 570461 370099 153947 46415 232924 151114 62858 18952 PROGRAM EXPENSES 840791 840791 EQUIPMENT COSTS 148915 96612 40187 12116 MEMBERSHIP DUES 14134 8324 4751 1059 12238260 9164082 1885175 1189003 470315 1181355 326484 270744 307976 187267 111352 95889 185612 158950 194107 126964 17275528 9797946 7616290 7477582 14005826 11520818 2762254 104678 110290 23322640 23892113 839019 1488454 606265 270146 500000 1510500 1945284 3269100 X 17162595 16495120 4214761 4127893 21377356 20623013 23322640 23892113 X -883537 123582 5612 X X 0 1 X 1 0 X 1555903 1515114 1520686 1391570 1398090 7381363 10273250 10614791 11428673 11990027 8999165 53305906 11829153 12129905 12949359 13381597 10397255 60687269 54411 56488 60686 48969 50731 271285 0 54411 56488 60686 48969 50731 271285 60415984 332895 313232 345759 336873 346218 1674977 332895 313232 345759 336873 346218 1674977 30783 36363 39031 24484 20931 151592 36064 50762 98291 115827 57984 358928 12228895 12530262 13432440 13858781 10822388 62872766 0.96090 0.95830 0.02660 0.02810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 47.70 1 0 3487392 49680 132010 121778 3547304 3442155 1000 152363 108126 3487392 3449634 1400 112896 121775 3442155 3191538 258096 3449634 3017120 1050 180662 7294 3191538 0.62730 0.37270 1 0 826739 826739 11868583 7849578 4019005 19066 6971 12095 1836770 1004026 832744 2724370 937371 1786999 7477582 MUNICIPAL BONDS 2762254 F 2762254 X 11514200 123582 19862 90394 233838 11280362 74361 74361 11354723 12268543 19862 84782 104644 12163899 74361 74361 12238260 PART II, LINE 9: THE GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DID NOT INCUR ANY EXPENSES OR GENERATE ANY REVENUE ON THE CONSERVATION EASEMENT DURING THE YEAR. PART V, LINE 4: GSEMA'S ENDOWMENT FUNDS ARE TO BE USED FOR THE FOLLOWING DONOR DESIGNATED PURPOSES: PROGRAM AND PROPERTY PROJECTS FINANCIAL AID GIRL SCOUTING IN VARIOUS INDIVIDUAL TOWNS PART X, LINE 2: UNCERTAIN TAX POSITION FOOTNOTE: THE COUNCIL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COUNCIL HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT SEPTEMBER 30, 2020. THE COUNCIL'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 5,612. SPECIAL EVENT EXPENSE SHOWN NET ON 990, PART VIII, LINE 8B 84,782. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE SHOWN NET ON 990, PART VIII, LINE 8B 84,782. LEADING WOMEN 203483 196883 6600 56808 16681 COOKIE CREATIONS 22458 14563 7895 7361 1123 3 93590 17590 76000 2809 319531 229036 90495 56808 7361 20613 84782 5713 1 CAMPERSHIP 81 22459 FAIR MARKET VALUE SEE SCHEDULE I, PART IV PROGRAM AWARDS 40 2023 FAIR MARKET VALUE SEE SCHEDULE I, PART IV MEMBERSHIP 1784 71397 FAIR MARKET VALUE SEE SCHEDULE I, PART IV COMMUNITY INITIATIVES 316 12645 FAIR MARKET VALUE SEE SCHEDULE I, PART IV PART I, LINE 2: GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DOES NOT MAKE GRANTS TO INDIVIDUALS BUT DOES PROVIDE FINANCIAL ASSISTANCE TO INDIVIDUALS TO HELP THEM TO BECOME MEMBERS, ATTEND OUR PROGRAMS OR ENROLL IN CAMP. WE USE THE FEDERAL POVERTY GUIDELINES AND BASED ON THE COST OF THE EVENT, INDIVIDUALS ARE GRANTED CAMP FUNDING AWARDS, OR FINANCIAL ASSISTANCE TO OTHER PROGRAMS. WE WILL ALSO PAY THE MEMBERSHIP FEE REQUIRED TO ENROLL A GIRL IN GIRL SCOUTING. THE FORMS ARE FILED AND KEPT. THERE IS A RECORD FOR EACH GIRL WHO IS PROVIDED FINANCIAL ASSISTANCE. FILES ARE RETAINED BASED ON OUR RETENTION POLICY. X X X 0 0 0 0 0 0 0 0 0 JAMES CRONAN CHIEF FINANCIAL OFFICER 140755 0 50000 0 0 0 0 0 9949 0 200704 0 0 0 BARBARA FORTIER CHIEF OPERATIONS OFFICER 155112 0 0 0 0 0 0 0 6958 0 162070 0 0 0 CAROLINE WEATHERBEE CHIEF MEMBERSHIP SERVICES OFFICER 136255 0 0 0 0 0 0 0 15025 0 151280 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALL ADULT VOLUNTEERS AND GIRLS FOURTEEN (14) YEARS OF AGE AND OVER WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT REGISTERED THROUGH THE COUNCIL ARE ELIGIBLE TO BE MEMBERS OF THE COUNCIL. THE VOTING MEMBERS OF THE COUNCIL SHALL CONSIST OF: 1.2.1 REGIONAL DELEGATES (AS DEFINED IN ARTICLE V); 1.2.2 VOTING MEMBERS OF THE BOARD OF DIRECTORS (AS PROVIDED IN ARTICLE IV, SECTION 4.02) 1.2.3 MEMBERS OF THE BOARD NOMINATING AND DEVELOPMENT COMMITTEE ("BNDC")(AS DEFINED IN ARTICLE II); AND 1.2.4 NATIONAL COUNCIL DELEGATES (AS DEFINED IN ARTICLE VI). THE TOTAL NUMBER OF VOTING MEMBERS SHALL BE NO FEWER THAN FIFTY-SEVEN (57), AND THE NUMBER OF REGIONAL DELEGATES SHALL EXCEED THE TOTAL NUMBER OF VOTING MEMBERS OF THE BOARD OF DIRECTORS AND MEMBERS OF THE BNDC. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE COUNCIL SHALL: 1.3.1 ELECT, AS SET FORTH IN ARTICLE III, SECTION 3.01, OF THESE BYLAWS, THE OFFICERS OF THE COUNCIL (EXCEPT THE CHIEF EXECUTIVE OFFICER) AND OTHER OFFICERS AS PROVIDED FOR IN ARTICLE III, SECTION 3.02; THE MEMBERS-AT-LARGE OF THE BOARD OF DIRECTORS; THE MEMBERS OF THE BNDC; AND THE NATIONAL COUNCIL DELEGATES AND ALTERNATE NATIONAL COUNCIL DELEGATES; 1.3.2 SUGGEST THE GENERAL LINES OF DIRECTION FOR GIRL SCOUTING LOCALLY BY RECEIVING AND ACTING UPON REPORTS OF THE BOARD OF DIRECTORS AND BY GIVING GUIDANCE TO THE BOARD; 1.3.3 BE AUTHORIZED TO AMEND THE ARTICLES OF INCORPORATION OF THE COUNCIL AND THESE BYLAWS, EXCEPT AS STATED IN ARTICLE XI OF THESE BYLAWS; 1.3.4 BE AUTHORIZED TO TAKE ALL OTHER ACTIONS WITHIN THE RESPONSIBILITIES OF THE MEMBERS OF THE COUNCIL AND REQUIRING A VOTE OF THE MEMBERS OF THE COUNCIL; 1.3.5 CONDUCT SUCH OTHER BUSINESS AS MAY FROM TIME TO TIME COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE AND, ONCE APPROVED BY THAT COMMITTEE, WILL BE DISTRIBUTED TO THE FULL BOARD VIA E-MAIL. BOARD MEMBERS WILL RECEIVE A DEADLINE TO SUBMIT QUESTIONS OR CHANGES. THE RETURN WILL BE FILED ONCE THIS DEADLINE HAS PASSED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE BOARD IS ASKED TO REVIEW AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY. A STATEMENT IS SUBMITTED BY EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS CEO COMPENSATION. COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE AND IS BASED ON COMPARISONS TO OTHER SIMILARLY SIZED GIRL SCOUT COUNCILS, SIMILARLY SIZED AND MISSIONED NOT-FOR-PROFIT ORGANIZATIONS IN THE GREATER BOSTON AREA, AND BALANCED AGAINST BUDGETARY REALITIES AND EXECUTIVE COMPENSATION TRENDS IN THE NOT-FOR PROFIT SECTOR. CEO COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. GSEMA, WITH THE ASSISTANCE OF GIRL SCOUTS OF THE UNITED STATES OF AMERICA (GSUSA), HAS ESTABLISHED SALARY GRADES AND BANDS FOR ALL POSITIONS. GSEMA (THROUGH ITS HUMAN RESOURCES DIRECTOR) REVIEWS COMPARABLE INDUSTRY DATA TO DETERMINE COMPENSATION FOR KEY POSITIONS, INCLUDING THE CEO. COMPENSATION FOR OTHER POSITIONS IS BASED ON THESE SALARY GRADES, INTERNAL EQUITY CONSIDERATIONS, AND BUDGETARY CONSIDERATIONS, AND IS DECIDED BY THE CEO AND/OR CHIEF OFFICER FOR THE FUNCTION, AND THE HUMAN RESOURCES DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE POSTED ON THE WEB SITE. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 5,612. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.