2019-08-12T15:48:42-05:00 2018-09-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2017-10-01 941551410 GIRL SCOUTS OF NORTHERN CALIFORNIA GIRL 5105628470 1650 HARBOR BAY PARKWAY NO 100 ALAMEDA CA 94502 MARINA PARK-SUTTON CEO 5105628470 2019-08-07 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2019-08-07 12:05:53 PD P D33FA7F254BC09848346BBAA17B51EB9116DA51E 324EE495E5EA55ACDB618541587E7D69582FAC64 2017 2019-02-21 02:37:17Z MARINA PARK-SUTTON 1650 HARBOR BAY PARKWAY NO 100 ALAMEDA CA 94502 43438602 0 X WWW.GSNORCAL.ORG X 1963 CA GIRL SCOUTS BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 19 19 399 28882 0 2270 2548069 1800607 3556027 3568513 1755047 1469095 15110458 16117807 22969601 22956022 247997 271246 0 0 11733723 12100440 0 0 1232967 7247007 7551440 19228727 19923126 3740874 3032896 31329478 34587120 2522791 2840721 28806687 31746399 X GIRL SCOUTS BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 0 0 4338525 68072 2257054 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 AT DAY CAMPS, RESIDENTIAL CAMPS, AND INNOVATIVE ENVIRONMENTAL EDUCATION. 3714742 128987 531075 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.AS A RESULT OF GIRL SCOUT PROGRAMS:- GIRLS HAVE CONFIDENCE IN THEMSELVES AND THEIR ABILITIES, AND FORM POSITIVE IDENTITIES.- GIRLS ACT ETHICALLY, HONESTLY, AND RESPONSIBLY, AND SHOW CONCERN FOR OTHERS.- GIRLS TAKE APPROPRIATE RISKS, TRY THINGS EVEN IF THEY MIGHT FAIL, AND LEARN FROM MISTAKES.- GIRLS DEVELOP AND MAINTAIN HEALTHY RELATIONSHIPS BY COMMUNICATING THEIR FEELINGS DIRECTLY AND RESOLVING CONFLICTS CONSTRUCTIVELY.- GIRLS DESIRE TO CONTRIBUTE TO THE WORLD IN PURPOSEFUL AND MEANINGFUL WAYS, LEARN HOW TO IDENTIFY PROBLEMS IN THE COMMUNITY, AND CREATE "ACTION PLANS" TO SOLVE THEM. 3703541 74187 15922778 GIRL SCOUTS CHANGES LIVES - EACH YEAR, THOUSANDS OF GIRLS HAVE EXPERIENCES IN GIRL SCOUTS THAT CHANGE THEIR LIVES. WE STRIVE TO CREATE INNOVATIVE, UNIQUE PROGRAMMING THAT GIVES GIRLS THE OPPORTUNITY TO DISCOVER HER VOICE, GAIN COURAGE AND CONFIDENCE, AND MAKE THE WORLD A BETTER PLACE. WE SERVE OVER 40,000 GIRL MEMBERS IN OVER 3,900 VOLUNTEER-LED TROOPS. WE WORK WITH AFTERSCHOOL OUTREACH PARTNERS TO SERVE GIRLS IN COMMUNITY BASED PROGRAMS. 4303217 0 861486 RETAIL AND OTHER - OUR RETAIL OPERATIONS EQUIPS GIRLS WITH PROGRAM SUPPORT ITEMS, SUCH AS UNIFORMS, KITS AND BADGES. SUPPORT ACTIVITIES WITH NO DIRECT REVENUE PROVIDE GIRLS WITH THE SUPPORT THEY NEED TO ACCESS REGISTRATION SYSTEMS AND TRAINING MODULES TO SIMPLIFY AND ENHANCE THE GIRL SCOUT EXPERIENCE. 4303217 0 861486 16060025 1 1 0 0 0 0 0 0 1 1 1 0 0 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 0 0 0 0 0 1 0 0 0 1 80 0 1 399 1 1 1 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 1 1 1 1 0 1 1 1 1 1 0 CA X X CARL NICHOLS 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 SUE TROXEL SECRETARY (THRU 4/21/18) 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 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 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 MARCIE VU DIRECTOR-AT-LARGE 2.00 X 0 0 0 SARAH CLATTERBUCK DIRECTOR-AT-LARGE (THRU 3/1/18) 2.00 X 0 0 0 ROBIN MACGILLIVRAY DIRECTOR-AT-LARGE (THRU 4/22/18) 2.00 X 0 0 0 ERIKA ROTTENBERG DIRECTOR-AT-LARGE (THRU 10/1/17) 2.00 X 0 0 0 MARINA PARK SUTTON CHIEF EXECUTIVE OFFICER 37.50 X 315452 0 7587 CARL M NICHOLS CHIEF BUSINESS OFFICER 37.50 X 198295 0 6990 LILLIAN SAMUEL CHIEF DEVELOPMENT OFFICER 37.50 X 166343 0 15257 CONCETTA RUGGIERO CHIEF OPERATING OFFICER 37.50 X 119129 0 3481 LEINANI MALIG DIRECTOR OF FINANCE 37.50 X 126084 0 12576 SARI VAN OTEGHAM SR DIR, OUTDOOR PRGM (THRU 9/29/17) 37.50 X 111991 0 11639 MICHELLE M MCCORMICK CHIEF MISSION DELIVERY 37.50 X 109649 0 15280 HEATHER BURLEW HAYDEN CHIEF MARKETING OFFICER 37.50 X 104242 0 13172 1251185 0 85982 8 0 1 0 AUTOMATION SERVICES GROUP INC 712 BANCROFT ROAD 249 WALNUT CREEK CA 94598 IT SERVICES 533004 SLALOM LLC PO BOX 101416 PASADENA CA 91189 CONSULTING SERVICES 350450 ADVANTAGE MICROSYSTEMS 2625 ALCATRAZ AVE 371 BERKELEY CA 94705 SERVER MONITORING 157740 ARTISAN PRINTING 1715-B JUNCTION AVE SAN JOSE CA 95112 PRINTING SERVICES 102600 4 1635 138941 126539 1533492 23409 1800607 OUTDOOR PROGRAM SERVICE INCOME 900099 1794576 1794576 PROGRAM INCOME 900099 759281 759281 COUNCIL SERVICE FEE 900099 595175 595175 RENTAL INCOME - CAMPS 900099 375755 375755 OTHER PROGRAM SERVICES 900099 43726 43726 3568513 402206 402206 125632 11705 113927 113927 113927 9877151 1163360 9833162 140460 43989 1022900 1066889 1066889 26242960 10497253 15745707 15745707 GROWTH SUPPORT 900099 117331 117331 OTHER MISCELLANEOUS INCOME 900099 113809 113809 CAMP FEES 900099 27033 27033 258173 22956022 19572393 0 1583022 271246 271246 1059957 676377 135645 247935 8147762 6556610 1111055 480097 1032339 821325 149386 61628 1223191 963600 174500 85091 637191 496785 91285 49121 20881 40 20841 66800 66800 423 423 1468775 925837 452895 90043 36041 36041 2244307 2104822 76368 63117 1429919 1164406 180093 85420 604064 589143 10300 4621 94886 72571 14666 7649 1765 989 776 644278 616202 19045 9031 374528 361633 8824 4071 EQUIPMENT EXPENSE 390574 314925 44165 31484 RECRUITMENT 86361 15520 60841 10000 TREEWORK 57354 57354 STAFF RECOGNITIONS 15692 3556 12122 14 14792 11043 104 3645 19923126 16060025 2630134 1232967 1739120 2421159 9656 11134830 393692 264587 392026 295589 446467 563126 187689 536134 24761783 13948198 9092846 10813585 19067982 8558110 31329478 34587120 1564824 1759659 598086 661691 142959 138030 216922 281341 2522791 2840721 X 25729178 28850709 1910668 1732421 1166841 1163269 28806687 31746399 31329478 34587120 3032896 -96004 2820 0 X 0 1 X 1 0 X 2276822 2667594 1881859 2548069 1800607 11174951 26485950 26455887 28487766 28391120 30069646 139890369 28762772 29123481 30369625 30939189 31870253 151065320 90557 179326 36191 118573 68712 493359 0 90557 179326 36191 118573 68712 493359 150571961 307749 444224 487556 524511 527838 2291878 307749 444224 487556 524511 527838 2291878 253953 7640 9298 1240 272131 29324474 29575345 30866479 31464940 32398091 153629329 0.98010 0.97780 0.01490 0.01340 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM FUNDRAISING EVENTS - 2013 AMOUNT: $ 9,209. 2015 AMOUNT: $ 2,713. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. GROSS INCOME FROM GAMING ACTIVITIES - 2013 AMOUNT: $ 26,748. 2014 AMOUNT: $ 7,640. 2015 AMOUNT: $ 6,585. 2016 AMOUNT: $ 1,240. 2017 AMOUNT: $ 0. MISCELLANEOUS INCOME - 2013 AMOUNT: $ 217,996. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 0 1 X 1124882 61058 27718 1158222 832829 183121 132604 23672 1124882 797528 69638 34337 832829 882132 -50009 34595 797528 869694 47033 34595 882132 0.76520 0.23480 0 0 1546470 1546470 20571801 12176201 8395600 222870 111039 111831 874016 845955 28061 1546626 815003 731623 10813585 DEFERRED RENT LIABILITY 204204 CAPITAL LEASE OBLIGATION 77137 281341 X 22746436 -96004 6820 -132107 -221291 22967727 -11705 -11705 22956022 19806724 4000 11705 15705 19791019 132107 132107 19923126 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 NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE REVENUE AND TAXATION CODE OF CALIFORNIA. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID INCLUDED WITH REVENUE ON FINANCIALS -132,107. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON TAX RETURN -11,705. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON TAX RETURN 11,705. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID INCLUDED WITH REVENUE ON FINANCIALS 132,107. 1 CAMPS AND PROGRAMS 416 90996 MEMBERSHIP 4649 180250 PART I, LINE 2: COMMITTEES IN EACH LOCATION MAKE 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 1 0 0 0 0 0 0 1 0 MARINA PARK SUTTON CHIEF EXECUTIVE OFFICER 303802 0 10000 0 1650 0 6750 0 837 0 323039 0 0 0 CARL M NICHOLS CHIEF BUSINESS OFFICER 187344 0 10200 0 751 0 4981 0 2009 0 205285 0 0 0 LILLIAN SAMUEL CHIEF DEVELOPMENT OFFICER 166120 0 0 0 223 0 3276 0 11981 0 181600 0 0 0 PART I, LINE 4A SENIOR DIRECTOR OUTDOOR PROGRAM RECEIVED $33,307 SEVERANCE PAYMENT IN 2017. 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 2017 BONUS WAS BASED ON THIS REVIEW. FORM 990, PART VI, SECTION A, LINE 6 GIRL SCOUTS OF NORTHERN CALIFORNIA IS A MEMBERSHIP ORGANIZATION. THERE WERE 69,000 TOTAL MEMBERS OF GIRLS SCOUTS OF THE USA DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2018, OF WHICH 29,000 MEMBERS WERE ADULTS AND 40,000 MEMBERS WERE GIRL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS OF THE COUNCIL CONSIST OF 1) DELEGATES ELECTED BY REGIONS, 2) DELEGATES ELECTED TO THE NATIONAL COUNCIL, 3) MEMBERS OF THE BOARD OF DIRECTORS, 4) MEMBERS OF THE COUNCIL'S BOARD DEVELOPMENT COMMITTEE WHO ARE NOT OTHERWISE VOTING MEMBERS OF THE COUNCIL, AND 5) GIRL BOARD PARTICIPANTS. 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 THE 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 TAX INFORMATION NECESSARY TO COMPLETE THE RETURNS. 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 AND A DRAFT TAX RETURN IS PREPARED. THE FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR ITS DESIGNATED REPRESENTATIVE PRIOR TO FILING AND A FINAL DRAFT RETURN IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. THE BOARD HAS DELEGATED THE MONITORING AND REVIEW OF FINANCIAL MATTERS TO THE AUDIT COMMITTEE. UPON COMPLETION, THE RETURN IS 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, THE CHIEF 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 THREE 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.