2020-08-11T12:02:38-05:00 2019-09-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2018-10-01 941551410 GIRL SCOUTS OF NORTHERN CALIFORNIA GIRL 5105628470 1650 HARBOR BAY PARKWAY NO 100 ALAMEDA CA 94502 MARINA PARK-SUTTON CEO 5105628470 2020-08-11 1 MAGA E KISRIEV P01008919 4157810793 76.103.17.77 2020-08-11 12:01:00 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 324EE495E5EA55ACDB618541587E7D69582FAC64 2018 2020-09-23 17:36:50Z MARINA PARK-SUTTON 1650 HARBOR BAY PARKWAY NO 100 ALAMEDA CA 94502 35698476 0 X WWW.GSNORCAL.ORG X 1963 CA GIRL SCOUTS BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 22 22 405 28106 0 0 1800607 4547353 3568513 3662264 1469095 1001809 16117807 15480434 22956022 24691860 271246 319366 0 0 12100440 12943502 0 0 1411712 7551440 8180190 19923126 21443058 3032896 3248802 34587120 37639213 2840721 2837923 31746399 34801290 X GIRL SCOUTS BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 0 0 4661363 92360 2428729 CAMPS AND OUTDOOR PROGRAMS - WE PROVIDE YEAR-ROUND OUTDOOR PROGRAMS THAT GIVE GIRLS AN OPPORTUNITY TO DEVELOP WILDERNESS SKILLS, DISCOVER AN AFFINITY FOR NATURE, AND SEEK OUT NEW CHALLENGES. WE HAD 2,825 REGISTRATIONS FOR OUR RESIDENTIAL CAMPS. 4255412 85346 15546540 GIRL SCOUT LEADERSHIP EXPERIENCE - THE GIRL SCOUT LEADERSHIP EXPERIENCE ALIGNS TO FIVE RESEARCH-BASED YOUTH DEVELOPMENT OUTCOMES. THESE OUTCOMES ARE ACHIEVED THROUGH AGE-APPROPRIATE ACTIVITIES THAT HELP GIRLS DISCOVER THEIR VALUES, SKILLS, AND THE WORLD AROUND THEM; CONNECT WITH OTHERS IN A MULTICULTURAL ENVIRONMENT; AND TAKE ACTION TO MAKE A DIFFERENCE IN THEIR WORLD.OUR PROGRAMS SERVE APPROXIMATELY 39,000 GIRL MEMBERS. ABOUT 24,000 GIRLS PARTICIPATED IN OUR ENTREPRENEURSHIP PROGRAMS, WHICH TEACH BUSINESS SKILLS LIKE GOAL-SETTING, PUBLIC SPEAKING, BUDGETING AND SALES. 3961199 141660 586697 OUR COUNCIL SERVES 39,000 GIRL AND 28,000 ADULT MEMBERS FROM SANTA CLARA COUNTY TO THE OREGON BORDER. OUR MEMBERS ENJOY THE BENEFITS OF THE GIRL SCOUT LEADERSHIP EXPERIENCE THROUGH VOLUNTEER LED TROOPS AND COMMUNITY OUTREACH PROGRAMS. 4148261 0 574474 RETAIL AND OTHER - WE OPERATE 6 RETAIL LOCATIONS AND AN ONLINE STORE, WHICH EQUIPS GIRLS WITH PROGRAM SUPPORT ITEMS SUCH AS UNIFORMS, KITS AND BADGES. WE PROVIDE SUPPORT WITH NO DIRECT REVENUE TO ACCESS REGISTRATION SYSTEMS AND TRAINING MODULES TO SIMPLIFY AND ENHANCE THE GIRL SCOUT LEADERSHIP EXPERIENCE. 4148261 0 574474 17026235 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 103 0 1 405 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 1 1 0 1 0 1 1 1 1 1 0 CA X X LEINANI MALIG 5105628470 1650 HARBOR BAY PARKWAY SUITE 100 ALAMEDA CA 94502 X ELLEN RICHEY PRESIDENT 4.00 X X 0 0 0 ELLEN BERMINGHAM FIRST VICE PRESIDENT 2.00 X X 0 0 0 SUZANNE BELL SECOND VICE PRESIDENT 2.00 X X 0 0 0 ZAIN OKE THIRD VICE PRESIDENT 2.00 X X 0 0 0 SANDY SHIRAI TREASURER 2.00 X X 0 0 0 KAREN DERR GILBERT SECRETARY 2.00 X X 0 0 0 TINA AMBER DIRECTOR-AT-LARGE 2.00 X 0 0 0 JANA BARSTEN DIRECTOR-AT-LARGE (FROM 4/2019) 2.00 X 0 0 0 DIANA BELL DIRECTOR-AT-LARGE 2.00 X 0 0 0 KATHY BLOCH DIRECTOR-AT-LARGE 2.00 X 0 0 0 GINGER BRYANT DIRECTOR-AT-LARGE 2.00 X 0 0 0 LINDA CHONG DIRECTOR-AT-LARGE (FROM 4/2019) 2.00 X 0 0 0 MARY CRANSTON DIRECTOR-AT-LARGE 2.00 X 0 0 0 RAJIV DHOLAKIA DIRECTOR-AT-LARGE 2.00 X 0 0 0 CAROLINE GAFFNEY DIRECTOR-AT-LARGE 2.00 X 0 0 0 PEG MCALLISTER DIRECTOR-AT-LARGE 2.00 X 0 0 0 LESLIE MILLER DIRECTOR-AT-LARGE 2.00 X 0 0 0 DEBRA ROSSI DIRECTOR-AT-LARGE 2.00 X 0 0 0 NEERACHA TAYCHAKHOONAVUDH DIRECTOR-AT-LARGE 2.00 X 0 0 0 TRACY TEALE DIRECTOR-AT-LARGE 2.00 X 0 0 0 LISA VIOLET DIRECTOR-AT-LARGE (FROM 4/2019) 2.00 X 0 0 0 MARCIE VU DIRECTOR-AT-LARGE 2.00 X 0 0 0 MARINA PARK SUTTON CHIEF EXECUTIVE OFFICER 37.50 X 332373 0 7712 CARL M NICHOLS CHIEF BUSINESS OFFICER (THRU 2/2019) 37.50 X 171970 0 16378 LILLIAN SAMUEL CHIEF DEVELOPMENT OFFICER 37.50 X 175973 0 15039 CONCETTA RUGGIERO COO (THRU 12/2018) 37.50 X 235791 0 6916 LEINANI MALIG DIR OF FIN(THRU 1/19),CFO(FROM 2/19) 37.50 X 143045 0 11968 HEATHER BURLEW HAYDEN CHIEF MARKETING & MEMBERSHIP OFFICER 37.50 X 120538 0 14049 MICHELLE M MCCORMICK CHIEF MISSION DELIVERY 37.50 X 108193 0 15822 MARIKA BERGSUND SR DIR, MEM. & VOLUNTEER SUPPORT 37.50 X 112060 0 3748 1399943 0 91632 8 0 1 0 AUTOMATION SERVICES GROUP INC 712 BANCROFT RD 249 WALNUT CREEK CA 94598 IT SERVICES 568622 SLALOM LLC PO BOX 101416 PASADENA CA 91189 CONSULTING SERVICES 203000 ADVANTAGE MICROSYSTEMS 2625 ALCATRAZ AVE 371 BERKELEY CA 94705 SERVER MONITORING 163776 CALIFORNIA AQUA PROS PO BOX 1119 DISCOVERY BAY CA 94505 CONSTRUCTION SERVICES 145452 ARTISAN PRINTING 40486 LILLEY MOUNTAIN DR COURSEGOLD CA 93614 PRINTING SERVICES 112021 5 9070 144210 14733 170907 4208433 1570898 4547353 OUTDOOR PROGRAM SERVICE INCOME 900099 1795780 1795780 PROGRAM INCOME 900099 823255 823255 COUNCIL SERVICE FEE 900099 582610 582610 RENTAL INCOME - CAMPS 900099 421645 421645 OTHER PROGRAM SERVICES 900099 38974 38974 3662264 607304 607304 90265 2988 87277 87277 87277 659842 494079 585838 173578 74004 320501 394505 394505 0 144210 81019 -81019 -81019 25431536 10163193 15268343 15268343 LOGGING INCOME 900099 97005 97005 GROWTH SUPPORT 900099 30712 30712 CAMP FEES 900099 25627 25627 52489 52489 205833 24691860 19136440 0 1008067 319366 319366 952614 402432 240121 310061 8994496 7108604 1353180 532712 1100209 855947 176496 67766 1212297 919011 200263 93023 683886 511236 115058 57592 44636 422 44214 75600 75600 369 369 1588088 1099574 378355 110159 36102 36102 2362533 2215058 74955 72520 1542789 1260014 197678 85097 683105 666906 10620 5579 104576 75788 20228 8560 2670 1234 1436 840228 810406 20847 8975 316798 307160 6787 2851 EQUIPMENT EXPENSE 447899 356644 59538 31717 TREEWORK 58276 58276 RECRUITMENT 45259 9801 13958 21500 STAFF RECOGNITIONS 16119 3858 12261 15143 8396 3147 3600 21443058 17026235 3005111 1411712 2421159 1680422 11134830 12412596 264587 1350197 295589 205959 563126 548313 536134 542818 26849683 14588706 10813585 12260977 8558110 8637931 34587120 37639213 1759659 1826600 661691 653426 138030 114864 281341 243033 2840721 2837923 X 28850709 29474780 1732421 4162761 1163269 1163749 31746399 34801290 34587120 37639213 3248802 -195231 1320 0 X 0 1 X 1 0 X 2667594 1881859 2548069 1800607 4547353 13445482 26455887 28487766 28391120 30069646 29299633 142704052 29123481 30369625 30939189 31870253 33846986 156149534 179326 36191 118573 68712 1630905 2033707 0 179326 36191 118573 68712 1630905 2033707 154115827 444224 487556 524511 527838 697569 2681698 444224 487556 524511 527838 697569 2681698 7640 9298 1240 18178 29575345 30866479 31464940 32398091 34544555 158849410 0.97020 0.98010 0.01690 0.01490 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM FUNDRAISING EVENTS - 2014 AMOUNT: $ 0. 2015 AMOUNT: $ 2,713. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. GROSS INCOME FROM GAMING ACTIVITIES - 2014 AMOUNT: $ 7,640. 2015 AMOUNT: $ 6,585. 2016 AMOUNT: $ 1,240. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1158222 20726 33665 1145283 1124882 61058 27718 1158222 832829 183121 132604 23672 1124882 797528 69638 34337 832829 882132 -50009 34595 797528 0.77430 0.22570 0 0 1810660 1810660 22471133 12784948 9686185 222870 125307 97563 881891 851983 29908 1463129 826468 636661 12260977 DEFERRED RENT LIABILITY 188735 CAPITAL LEASE OBLIGATION 54298 243033 X 24341206 -195231 10770 -169181 -353642 24694848 -2988 -2988 24691860 21286315 9450 2988 12438 21273877 169181 169181 21443058 PART IV, LINE 2B: CUSTODIAL FUNDS CONSIST PRIMARILY OF MEMBERSHIP FEES COLLECTED THAT WILL BE REMITTED TO GSUSA AND OTHER FEES COLLECTED FOR THE USE OF MEMBERS. PART V, LINE 4: THE ENDOWMENT OWNED BY THE COUNCIL IS INTENDED BY ITS DONORS TO GENERATE INCOME FOR SPECIFIC RESTRICTED PURPOSES AND UNRESTRICTED REVENUE FOR THE COUNCIL'S OPERATIONS. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE SERVICE CODE (IRC) 501(C)(3) AND THE CALIFORNIA TAX CODE. MANAGEMENT EVALUATED THE COUNCIL'S TAX POSITIONS AND CONCLUDED THAT THE COUNCIL HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID INCLUDED WITH REVENUE ON FINANCIALS -169,181. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON TAX RETURN -2,988. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON TAX RETURN 2,988. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID INCLUDED WITH REVENUE ON FINANCIALS 169,181. CELEBRATING GIRLS 134210 134210 9150 54980 500 16389 134210 134210 9150 54980 500 16389 81019 -81019 1 CAMPS AND PROGRAMS 487 122461 MEMBERSHIP 4848 196905 PART I, LINE 2: GIRL SCOUTS OF NORTHERN CALIFORNIA STAFF MAKES DECISIONS REGARDING ELIGIBILITY OF GIRLS FOR FINANCIAL AID BASED ON FINANCIAL AID CRITERIA AND DONOR RESTRICTIONS. GIRL SCOUTS OF NORTHERN CALIFORNIA PROVIDES GRANTS TO LOW-INCOME GIRLS TO ASSIST WITH THE PAYMENT OF MEMBERSHIP DUES AND OTHER PROGRAM FEES. IN ADDITION, PARTIAL FINANCIAL AID FOR CAMP FEES IS GIVEN BASED ON THE FINANCIAL NEEDS OF GIRLS ATTENDING RESIDENT OR DAY CAMPS OR PROGRAM EVENTS. X X X 0 0 0 0 0 0 0 1 0 MARINA PARK SUTTON CHIEF EXECUTIVE OFFICER 322373 0 10000 0 0 0 6875 0 837 0 340085 0 0 0 CARL M NICHOLS CHIEF BUSINESS OFFICER (THRU 2/2019) 171970 0 0 0 0 0 4821 0 11557 0 188348 0 0 0 LILLIAN SAMUEL CHIEF DEVELOPMENT OFFICER 175973 0 0 0 0 0 4382 0 10657 0 191012 0 0 0 CONCETTA RUGGIERO COO (THRU 12/2018) 235791 0 0 0 0 0 5478 0 1438 0 242707 0 0 0 LEINANI MALIG DIR OF FIN(THRU 1/19),CFO(FROM 2/19) 138045 0 5000 0 0 0 3641 0 8327 0 155013 0 0 0 PART I, LINE 7 THE CEO'S COMPENSATION IS REVIEWED BY THE EVALUATION COMMITTEE. UPON COMPLETION OF ITS ANNUAL REVIEW, THE EVALUATION COMMITTEE RECOMMENDS THE CEO'S SALARY AND BONUS (IF ANY). THE CEO'S 2018 BONUS WAS BASED ON THIS REVIEW. X 8 1543319 FMV X PERMITS AND RELATED CHICO ACTIVITY CENTER COSTS 1 17250 FMV X ADVERTISING 2 4495 FMV X FOOD 3 3145 FMV X EQUIPMENT 7 1713 FMV X SUPPLIES 13 860 FMV X SLEEPING BAGS 1 116 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 GIRL SCOUTS OF NORTHERN CALIFORNIA IS A MEMBERSHIP ORGANIZATION. THERE WERE 67,000 TOTAL MEMBERS OF GIRLS SCOUTS OF THE USA DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2019, OF WHICH 28,000 MEMBERS WERE ADULTS AND 39,000 MEMBERS WERE GIRL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS OF THE COUNCIL CONSIST OF 1) DELEGATES ELECTED BY SERVICE UNITS, 2) DELEGATES AT LARGE APPOINTED BY THE BOARD, 3) MEMBERS OF THE BOARD OF DIRECTORS, 4) GIRL BOARD PARTICIPANTS, 5) MEMBERS OF THE COUNCIL'S BOARD DEVELOPMENT COMMITTEE WHO ARE NOT OTHERWISE VOTING MEMBERS OF THE COUNCIL, AND 6) DELEGATES ELECTED TO THE NATIONAL COUNCIL. ALL VOTING MEMBERS OF THE COUNCIL ARE MEMBERS OF THE GIRL SCOUTS MOVEMENT, 14 YEARS OF AGE OR OVER, AND REGISTERED WITH THE GIRL SCOUTS OF THE UNITED STATES OF AMERICA ("GSUSA") THROUGH THE GIRL SCOUTS OF NORTHERN CALIFORNIA. THE VOTING MEMBERS OF THE GIRL SCOUTS OF NORTHERN CALIFORNIA ELECT THE OFFICERS OF THE COUNCIL, THE DIRECTORS-AT-LARGE OF THE BOARD OF DIRECTORS, THE MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND THE DELEGATES AND ALTERNATIVES TO THE NATIONAL COUNCIL OF GSUSA. FORM 990, PART VI, SECTION A, LINE 7B THE VOTING MEMBERS, IN ADDITION TO THE POWER TO ELECT OFFICERS, HAVE THE POWER TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS, AND MAY HAVE OTHER POWERS CONFERRED BY THE NONPROFIT CODE OF THE STATE OF CALIFORNIA. FORM 990, PART VI, SECTION B, LINE 11B GIRL SCOUTS OF NORTHERN CALIFORNIA'S FINANCE STAFF AND ITS TAX PREPARER, HOOD & STRONG, WORK TOGETHER TO GATHER THE REQUIRED INFORMATION NECESSARY TO COMPLETE THE FORM 990. THE INITIAL DRAFT IS REVIEWED BY THE TAX PREPARER AND THE ORGANIZATION'S FINANCE STAFF. AFTER THE RETURN IS DISCUSSED AND REVIEWED, RECOMMENDED CHANGES ARE REFLECTED ON THE RETURN. THE FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR ITS DESIGNATED REPRESENTATIVE. A PUBLIC DISCLOSURE DRAFT IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. THE RETURN IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C GIRL SCOUTS OF NORTHERN CALIFORNIA HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES THAT ALL MEMBERS OF THE BOARD AND BOARD COMMITTEES COMPLETE ANNUAL INDEPENDENCE AND CONFLICT OF INTEREST STATEMENTS TO AFFIRM THAT EACH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. ADDITIONALLY, THE STATEMENT REQUIRES THE INDIVIDUALS TO PROVIDE INFORMATION WITH RESPECT TO FAMILY MEMBERS AND TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR. GIRL SCOUTS OF NORTHERN CALIFORNIA ALSO REQUIRES PERIODIC REVIEW OF TRANSACTIONS AND RELATIONSHIPS TO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST. CONFLICTS THAT MAY BE MATERIAL ARE REVIEWED BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DELEGATED THE REVIEW OF THE CEO'S COMPENSATION TO THE CEO EVALUATION COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. COMPARABILITY DATA WAS PROVIDED BY THE HR DEPARTMENT FOR COMPARABLE POSITIONS IN THE GEOGRAPHIC AREA. THE COMMITTEE MET IN CLOSED SESSION AND HAS CONTEMPORANEOUS WRITTEN DOCUMENTATION OF THEIR REVIEW. THE COMPENSATION OF THE CHIEF BUSINESS OFFICER AND CHIEF FINANCIAL OFFICER IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. THE COMPENSATION OF THE CHIEF MEMBERSHIP AND MARKETING OFFICER, CHIEF DEVELOPMENT OFFICER, AND CHIEF MISSION DELIVERY OFFICER WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, AND INCLUDED A REVIEW OF COMPARABILITY DATA AND SUBSTANTIATION OF THE DECISION. FORM 990, PART VI, SECTION C, LINE 19 GIRL SCOUTS OF NORTHERN CALIFORNIA MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS OWN WEBSITE. THE DOCUMENT IS ALSO AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART VII, SECTION A: THE COUNCIL PARTICIPATES IN THE NATIONAL GIRL SCOUT COUNCIL RETIREMENT PLAN, A MULTI-EMPLOYER NONCONTRIBUTORY DEFINED BENEFIT PENSION PLAN SPONSORED BY GIRL SCOUTS OF THE USA. THE PLAN WAS FROZEN EFFECTIVE JULY 31, 2010. AMOUNTS RELATED TO SUCH BENEFITS ARE NOT INCLUDED FOR TWO INDIVIDUALS, BECAUSE THE VALUE OF BENEFITS RECEIVED CANNOT BE MEASURED. GIRL SCOUTS OF THE USA 420 5TH AVENUE NEW YORK NY 10018 131624016 YOUTH SERVICE NY 501(C)(3) LINE 10 N/A 0 0 0 1 0 0 0 0 1 0 0 0 1 0 1 0 0 1 0 0 SCHEDULE R, PART II GIRL SCOUTS OF NORTHERN CALIFORNIA IS A CHARTERED MEMBER OF GIRL SCOUTS OF THE USA ("GSUSA"). AS PART OF BEING A CHARTERED MEMBER, THE COUNCIL COLLECTS MEMBERSHIP FEES ON BEHALF OF GSUSA AND TRANSFERS 100% OF THESE FEES TO GSUSA. THE COUNCIL ALSO PURCHASES A MAJORITY OF ITS MERCHANDISE INVENTORY FROM GSUSA.