2019-08-12T10:19:57-05:00 2018-09-30 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2017-10-01 042703281 GIRL SCOUTS OF EASTERN MASSACHUSETTS INC GIRL 7747666914 420 BOYLSTON STREET NO 505 BOSTON MA 02116 JAMES CRONAN CHIEF FINANCIAL OFFICER 7747666914 2019-08-06 1 KATHRYN S BLANCHARD CPA P01591517 5083669100 2019-08-06 64.238.141.162 2019-08-06 12:10:07 ED P F4247996A0DFD92197EA51AEF4558D040C319DAA D0D11AF730C84EA989067D997D1D7D43B936B30F 2017 2019-02-21 02:37:17Z JAMES CRONAN 420 BOYLSTON STREET STE 505 BOSTON MA 02116 25377206 0 X WWW.GSEMA.ORG X 1980 MA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 20 20 525 15188 47256 11245 1515114 1520686 3522182 4163295 468767 1914384 7136773 7365460 12642836 14963825 327472 376002 0 0 8867235 8915759 0 0 1130169 5059890 5626236 14254597 14917997 -1611761 45828 23149565 23409846 1754225 2309922 21395340 21099924 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 5354176 173301 2992954 CAMP GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERS THE FOLLOWING SUMMER CAMP OPTIONS FOR GIRLS AGES 6-17: 4 RESIDENT, 6 DAY, AND A FAMILY CAMP PROGRAM FOR GIRLS AND THEIR FAMILIES. TROOP CAMPING HAPPENS AT 11 CAMP PROPERTIES FROM SEPTEMBER TO JUNE. LAST YEAR WE PROVIDED SERVICES AND PROGRAMS FOR ALMOST 7,500 PARTICIPANTS (SOME REPEAT PROGRAM ATTENDEES) WHO TOOK PART IN THE SUMMER CAMP AND OVER 5,000 WHO TOOK PART IN OUR YEAR-ROUND OUTDOOR PROGRAMS. OUR CAMPS ARE LOCATED THROUGHOUT EASTERN MASSACHUSETTS AND IN CENTRAL AND SOUTHERN NEW HAMPSHIRE. GIRL SCOUT CAMP IS A SAFE, FUN AND AFFORDABLE OPTION FOR SUMMER. THERE ARE FOUR RESIDENT CAMPS EACH SPECIALIZING IN A CERTAIN ACTIVITY. CAMP FAVORITE IS KNOWN FOR ITS SAILING; CAMP WIND-IN-THE-PINES IS THE ADVENTURE CAMP AND IS FOR THE GIRL WHO LIKES TO GO ROCK CLIMBING, WHITE WATER RAFT OR PARTICIPATE IN THE ROPES COURSE; CAMP RUNELS IS FOR THE TRAVELING GIRL OFFERING A WIDE VARIETY OF 3-7 DAY ADVENTURE TRAVEL PROGRAMS LIKE BACKPACKING AND EXTENDED CANOE TRIPS; AND CAMP WABASSO IS FOR ALL OF OUR HORSE LOVERS AND OFFERS DRAMA AND SUMMER STOCK THEATER PROGRAMMING! RESIDENT CAMP SESSIONS GENERALLY RUN ONE OR TWO WEEKS. LAST YEAR GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERED AN EXCITING AND CREATIVE SUMMER DAY CAMP PROGRAM FOR GIRLS ENTERING GRADES 1-12. CAMPERS WILL HAVE A REWARDING EXPERIENCE WHETHER THEY COME FOR ONE WEEK OR ALL SEVEN. AT DAY CAMP, EACH WEEK HAS A THEME, AS WELL AS SWIMMING, SINGING, ARTS AND CRAFTS, NATURE, OUTDOOR SKILLS AND COOKOUTS. WE ALSO OFFER FAMILY CAMPING AT CAMP MENOTOMY ON LAKE WINNIPESAUKEE IN NEW HAMPSHIRE. FAMILIES SWIM, LEARN TO CANOE OR TAKE OFF ON A LAKE ADVENTURE. SUMMER CAMP ENCOURAGES CHILDREN TO TRY NEW THINGS, FEEL GOOD ABOUT THEMSELVES AND EXPERIENCE ACTIVITIES THAT THEY WOULD NOT NORMALLY BE OFFERED, SUCH AS SAILING, CREATIVE ARTS, HORSEBACK RIDING, DRAMA, ROPES COURSES, TEAM ACTIVITIES AND MUCH MORE. WITH CAMP SETTINGS SPANNING FROM THE WOODS OF NEW HAMPSHIRE TO THE SEACOAST OF CAPE COD, THERE IS SOMETHING FOR EVERYONE. THROUGHOUT GIRL SCOUTS OF EASTERN MASSACHUSETTS WE BELIEVE IN, AND FOSTER INCLUSION. FROM OUR VOLUNTEER EFFORTS TO GIRL PARTICIPATION, WE MAKE NECESSARY PARTICIPATION ADAPTIONS AND INCLUDE ALL MEN, WOMEN AND GIRLS IN OUR ORGANIZATION THAT WANT TO BE A GIRL SCOUT. 822304 65199 45634 THE FAB FACTOR PROGRAM IS AN IN-SCHOOL AND AFTER-SCHOOL BASED PREVENTION PROGRAM FOR LOW-INCOME GIRLS RESIDING IN ONE OF 14 COMMUNITIES THAT MEET OUR NEED BASED CRITERIA. CRITERIA INCLUDE COMMUNITIES WITH POVERTY RATES ABOVE THE STATE AVERAGE,COMMUNITIES WITH THE HIGHEST MA TEEN PREGNANCY RATES, WHERE 9TH-12TH GRADE HS DROPOUT RATES ARE ABOVE THE STATE AVERAGE, WHERE STANDARDIZED TEST SCORES ARE LOWER THAN THE STATE AVERAGE AND WHERE GIRLS ARE MORE LIKELY TO BE INVOLVED IN OR WITNESS TO ACTS OF VIOLENCE. THE FAB FACTOR OFFERS QUALITY PROGRAMMING BASED ON FOUR PROGRAMMATIC MODULES WHICH INCLUDE FINANCIAL LITERACY, STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATH), OUTDOOR AND ENVIRONMENTAL STEWARDSHIP, AND PERSONAL AND SOCIAL HEALTH AND WELLNESS. EACH MODULE FOSTERS GIRL LEADERSHIP AND COMMUNITY SERVICE. EACH FAB FACTOR SITE IS SUPPORTED BY A TRAINED FAB FACTOR FACILITATOR.GSEM PARTNERS WITH SCHOOL DISTRICTS, LOW-INCOME HOUSING DEVELOPMENTS AND COMMUNITY AGENCIES THAT BELIEVE IN OUR MISSION TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER THAT WILL MAKE THE WORLD A BETTER PLACE. THE FAB FACTOR PROGRAM WAS DEVELOPED WITH THE BELIEF THAT WITH A HIGH QUALITY PROGRAM, CONSISTENT ACCESS TO CARING ADULTS AND THE IMPLEMENTATION OF THE GIRL SCOUT LEADERSHIP MODEL, AN INCREDIBLE DIFFERENCE CAN BE MADE IN THE LIVES OF GIRLS. LAST YEAR 1,500 (UNDUPLICATED) GIRLS WERE SERVED SPECIFICALLY THROUGH FAB FACTOR. 5683492 137502 8488376 GIRL SCOUT PROGRAM ACTIVITIES - THE GIRL SCOUT LEADERSHIP EXPERIENCE ENCOURAGES GIRLS TO THRIVE AND GROW THROUGH HANDS ON, EXPERIENTIAL AND COOPERATIVE LEARNING. ACTIVITIES ARE DESIGNED TO BUILD TEAMWORK, SELF-CONFIDENCE, AND CREATIVE PROBLEM SOLVING AND DECISION-MAKING, REAL-WORLD LEADERSHIP SKILLS THAT ARE IN DEMAND BY TODAYS LEADING INDUSTRIES. THE MAJORITY OF OUR GIRL MEMBERS PARTICIPATE THROUGH A TROOP EXPERIENCE WHERE TRAINED ADULT VOLUNTEERS DELIVER THE GIRL SCOUT LEADERSHIP PROGRAM. VOLUNTEERS ARE SUPPORTED THROUGH THEIR VOLUNTEER EXPERIENCE WITH ONBOARD TRAINING, PROGRAM TRAINING, CPR/FA CERTIFICATION AND OUTDOOR EDUCATION. ADDITIONALLY, GIRLS IN FOURTH THROUGH TWELFTH GRADE CAN ACHIEVE THE HIGHEST AWARDS IN GIRL SCOUTING, THE GIRL SCOUT GOLD, SILVER, AND BRONZE AWARDS HAVE RIGOROUS DEVELOPMENTALLY-APPROPRIATE REQUIREMENTS. PROJECTS MUST IDENTIFY AND ADDRESS MAJOR COMMUNITY NEEDS, HAVE A LEADERSHIP AND COMMUNITY DEVELOPMENT COMPONENT AND DEMONSTRATE SUSTAINABILTY AND A GLOBAL CONNECTION. GSEM ALSO OFFERS A LARGE SELECTION OF PROGRAMS TO PROVIDE GIRLS WITH A VARIETY OF HANDS-ON EXPERIENCES IN AN INDOOR AND/OR OUTDOOR SETTING. THE ULTIMATE GUIDE TO PROGRAMS AND TRAINING CATALOG LISTS MORE THAN 500 ACTIVITIES WHICH PROMOTE A GIRL'S EXPOSURE TO STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATH), ARTS, HISTORY, CULTURE, HEALTH & WELLNESS, LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, ENVIRONMENTAL STEWARDSHIP AND OUTDOOR SKILLS AND ADVENTURE. LAST YEAR MORE THAN 25,000 PARTICIPANTS TOOK PART IN GIRL SCOUT PROGRAM OFFERINGS. 11859972 1 1 0 0 0 0 1 0 0 1 1 0 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 1 105 0 1 525 1 1 1 0 0 0 0 1 1 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X X JAMES CRONAN 7747666914 420 BOYLSTON STREET STE 505 BOSTON MA 02116 DIANE LONGTIN SECRETARY 3.00 X X 0 0 0 JANE PUFFER SECOND VICE CHAIR 1.25 X X 0 0 0 MARY SHAPIRO FIRST VICE CHAIR 1.25 X X 0 0 0 RONALD O'CONNELL TREASURER 1.00 X X 0 0 0 TRICIA TILFORD BOARD CHAIR & PRESIDENT 5.00 X X 0 0 0 CAROL SAPOZNIK BOARD MEMBER 0.50 X 0 0 0 ELAINE CAPRIO BOARD MEMBER 0.50 X 0 0 0 ELIZABETH FITZULA BOARD MEMBER 1.30 X 0 0 0 HEATHER FORD BOARD MEMBER 0.50 X 0 0 0 JANE LUNDQUIST BOARD MEMBER 1.38 X 0 0 0 KELLY CORWIN BOARD MEMBER 0.50 X 0 0 0 LINDA ROSSETTI BOARD MEMBER 0.50 X 0 0 0 LINDA SCHULLER BOARD MEMBER 1.15 X 0 0 0 LYNN SAUNDERS CUTTER BOARD MEMBER 0.50 X 0 0 0 MARCIA METZ BOARD MEMBER 1.95 X 0 0 0 MARY CREALESE BOARD MEMBER 0.60 X 0 0 0 PAT CHADWICK BOARD MEMBER 0.50 X 0 0 0 RICHARD GALEHOUSE BOARD MEMBER 0.50 X 0 0 0 SELENA JOE BOARD MEMBER 0.60 X 0 0 0 TRACY CURLEY BOARD MEMBER 0.70 X 0 0 0 BARBARA FORTIER CHIEF OPERATING OFFICER 40.00 X 149115 0 6483 DENISE BURGESS CEO (MARCH TO JULY 2018) 40.00 X 0 0 0 JAMES CRONAN CHIEF FINANCIAL OFFICER 40.00 X 115923 0 7754 NANCY LEWIS CFO (LEFT 9/2017) 40.00 X 82348 0 4749 PATRICIA A PARCELLIN CEO (LEFT 1/2018) 40.00 X 198285 0 1290 JAN GOLDSTEIN CHIEF MARKETING OFFICER 40.00 X 120593 0 654 CAROLINE WEATHERBEE CHIEF MEMBER SERVICES OFFICER 40.00 X 140154 0 11598 806418 0 32528 5 0 1 0 FENOCHETTI REMODELING 15 BERKSHIRE ROAD CHELMSFORD MA 01863 CONSTRUCTION 2244679 ABCINTERBAKE LLC PO BOX 416108 BOSTON MA 02241 COOKIE PRODUCTS 896759 KROKIDAS & BLUESTEIN LLP 600 ATLANTIC AVENUE BOSTON MA 02210 LEGAL SERVICES 223360 95 BERKELEY STREET OWNER LLC 185 DARTMOUTH ST BOSTON MA 02116 RENT 189523 NORTH SUBURBAN TRANSPORTATION 100 ASHBURTON AVENUE WOBURN MA 01801 PROGRAM PARTICIPANT TRANSPORTATION 124675 7 241487 210447 1068752 1520686 CAMPING 813410 2923550 2923550 GIRL PROGRAMS 813410 632614 632614 MEMBERSHIP 813410 511820 511820 OTHER PROGRAMS 813410 67515 44575 22940 ADULT PROGRAMS 813410 27796 27796 4163295 345759 345759 6189135 1098368 5420677 298201 768458 800167 1568625 1568625 7700 210447 53165 -45465 -45465 11953972 4641338 7312634 7288318 24316 OTHER REVENUE 900099 98291 98291 98291 14963825 11526964 47256 1868919 376002 376002 462076 186635 231966 43475 6355442 5218242 525863 611337 800831 635855 88007 76969 680540 509495 118768 52277 616870 461765 104394 50711 105405 37408 67997 115265 48336 66929 89829 89829 401587 353866 47721 716784 544088 115679 57017 933787 659699 202476 71612 155114 127818 23979 3317 79193 29747 28606 20840 543423 383916 117832 41675 242888 171595 52666 18627 PROGRAM EXPENSES 1809861 1809861 EQUIPMENT COSTS 419833 296602 91034 32197 MEMBERSHIP DUES 13267 9042 1831 2394 14917997 11859972 1927856 1130169 446126 395346 121160 592824 301028 277925 73065 109163 217624 217216 211283 181608 18066609 10673185 7309019 7393424 13966065 14034039 504195 208301 23149565 23409846 856125 1195511 398100 614411 500000 500000 1754225 2309922 X 17177539 17100253 1938298 1716461 2279503 2283210 21395340 21099924 23149565 23409846 X 45828 -343551 2307 X X 0 1 X 1 0 X 1320496 1904320 1555903 1515114 1520686 7816519 9519956 9361970 10273250 10614791 11428673 51198640 10840452 11266290 11829153 12129905 12949359 59015159 39916 34177 56911 64488 102186 297678 0 39916 34177 56911 64488 102186 297678 58717481 298435 465192 332895 313232 345759 1755513 298435 465192 332895 313232 345759 1755513 38986 31596 30783 36363 39031 176759 180398 56284 36064 50762 98291 421799 11358271 11819362 12228895 12530262 13432440 61369230 0.95680 0.95740 0.02860 0.02890 X X X 1 47.70 1 0 3449634 1400 112896 121775 3442155 3191538 258096 3449634 3017120 1050 180662 7294 3191538 3057235 19433 -47177 12371 3017120 2859448 10000 195004 7217 3057235 0.63170 0.36830 1 0 826739 826739 12563557 7746989 4816568 19066 1730 17336 2451931 1999164 452767 2205316 925302 1280014 7393424 X 14720293 -343551 134376 55472 -153703 14873996 89829 89829 14963825 15015709 134376 53165 187541 14828168 89829 89829 14917997 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: GSEM'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, 2018 AND 2017. 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 2,307. SPECIAL EVENT EXPENSE SHOWN NET ON 990, PART VIII, LINE 8B 53,165. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE SHOWN NET ON 990, PART VIII, LINE 8B 53,165. LEADING WOMEN 218147 210447 7700 42144 11021 0 218147 210447 7700 42144 11021 53165 -45465 1 CAMPERSHIP 518 165704 FAIR MARKET VALUE SEE SCHEDULE I, PART IV PROGRAM AWARDS 173 25148 FAIR MARKET VALUE SEE SCHEDULE I, PART IV MEMBERSHIP 5224 185150 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 BARBARA FORTIER CHIEF OPERATING OFFICER 149115 0 0 0 0 0 0 0 6483 0 155598 0 0 0 PATRICIA A PARCELLIN CEO (LEFT 1/2018) 198285 0 0 0 0 0 0 0 1290 0 199575 0 0 0 CAROLINE WEATHERBEE CHIEF MEMBER SERVICES OFFICER 140154 0 0 0 0 0 0 0 11598 0 151752 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. ALL MEMBERS OF THE COUNCIL SHALL BE VOTING MEMBERS; THE VOTING MEMBERS OF THE COUNCIL SHALL CONSIST OF: 1.02.1 DELEGATES ELECTED BY REGIONS (AS DEFINED IN ARTICLE V); 1.02.2 VOTING MEMBERS OF THE BOARD OF DIRECTORS (AS SET FORTH IN ARTICLE IV, SECTION 4.02, EXCLUDING GIRL MEMBERS) 1.02.3 MEMBERS OF THE COUNCIL NOMINATING AND DEVELOPMENT COMMITTEE; AND 1.02.4 DELEGATES ELECTED TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE USA AS DEFINED IN ARTICLE VI. THE TOTAL NUMBER OF VOTING MEMBERS SHALL BE NO FEWER THAN NINETY-TWO (92), AND AT LEAST THREE-QUARTERS (3/4) OF THE VOTING MEMBERS SHALL BE DELEGATES ELECTED BY THE REGIONS. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE COUNCIL SHALL: 1.03.1 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 COUNCIL NOMINATING AND DEVELOPMENT COMMITTEE; AND THE DELEGATES AND THE PERSONS TO FILL VACANCIES AMONG DELEGATES TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE U.S.A; 1.03.2 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; 1.03.3 BE AUTHORIZED TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS, EXCEPT AS STATED IN ARTICLE XI OF THESE BYLAWS; 1.03.4 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; 1.03.5 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 CHANGES. ONCE THIS DEADLINE HAS PASSED THE BOARD WILL VOTE ELECTRONICALLY TO ACCEPT THE 990. 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 2,307. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.