2018-05-04T09:21:56-05:00 2017-09-30 221478099 COHNREZNICK LLP 400 CAPITOL MALL SUITE 1200 SACRAMENTO CA 95814 990 2016-10-01 951644033 GIRL SCOUTS OF GREATER LOS ANGELES GIRL 2132130123 801 S GRAND AVENUE SUITE 300 LOS ANGELES CA 900174621 ELISABETH LUTTGENS CEO 2132130123 2018-05-02 1 LISA M CUMMINGS CPA P00043433 9164429100 2018-04-05 2016 2022-09-23 18:48:47Z ELISABETH L LUTTGENS 801 S GRAND AVENUE SUITE 300 LOS ANGELES CA 900174621 41815267 0 X WWW.GIRLSCOUTSLA.ORG X 1958 CA AS THE LARGEST GIRL-SERVING NONPROFIT IN SOUTHERN CALIFORNIA, GSGLA BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 22 22 261 25720 0 0 1979196 864600 1518343 1457062 1697401 1305512 16069209 17349349 21264149 20976523 217382 384822 0 0 9875645 10399135 0 0 955552 6321171 7069820 16414198 17853777 4849951 3122746 32826386 36233167 2531163 2808860 30295223 33424307 X See schedule O 0 0 3278839 84439 1654864 HIGH IMPACT PROGRAMS - SEE SCHEDULE O 8370517 300383 560746 REACH MORE GIRLS/MEMBERSHIP - SEE SCHEDULE O 2902789 16514186 FINANCIAL LITERACY/COOKIES - SEE SCHEDULE O 14552145 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 0 0 0 0 1 82 0 1 261 1 1 1 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X JOANNE MATHEW 6266772396 801 S GRAND AVENUE SUITE 300 LOS ANGELES CA 900174621 Anthony Kaufman Director 2.00 X 0 0 0 April Spencer Director 2.00 X 0 0 0 Cheryl Hundley Vice Chair 2.00 X X 0 0 0 Chet Kronenberg Director 2.00 X 0 0 0 David Battaglia Director 2.00 X 0 0 0 Elena Sacca Smith Director 2.00 X 0 0 0 Frances Moreno director 2.00 X 0 0 0 Frank Wu Director (end 05/2017) 2.00 X 0 0 0 Gail Boyle Director (end 04/2017) 2.00 X 0 0 0 Gina McLeod Director (end 04/2017) 2.00 X 0 0 0 Jana Monroe Secretary 2.00 X X 0 0 0 Juanita Dawson Director (effective 4/2017) 2.00 X 0 0 0 Karen Jong Director (effective 1/2017) 2.00 X 0 0 0 Karin Berger Stellar Ex-officio Director (end 04/2017) 2.00 X 0 0 0 Kathryn Neilsen Treasurer 2.00 X X 0 0 0 Lana Bykova Director 2.00 X 0 0 0 Lisa Greer Director 2.00 X 0 0 0 Lynne Scarboro Director (end 05/2017) 2.00 X 0 0 0 Manju Kulkarni Director (effective 1/2017) 2.00 X 0 0 0 Megan Martin Director 2.00 X 0 0 0 Mia Britel director (effective 7/2017) 2.00 X 0 0 0 Michael Mulcahy Director (end 04/2017) 2.00 X 0 0 0 Michelle Reagan Attalia Director 2.00 X 0 0 0 Michelle Wroan Director 2.00 X 0 0 0 Patricia Crider Chair 5.00 X X 0 0 0 Shelley Thompson Vice Chair 2.00 X X 0 0 0 Steve Bolkovatz Director 2.00 X 0 0 0 Tania Van Herle Director 2.00 X 0 0 0 Brenda Zamzow chief fin & admin officer 50.00 X 181615 0 9075 Elisabeth Luttgens Chief Executive Officer 50.00 X 291076 0 8664 Denise Nowack Chief Mission Delivery Officer 50.00 X 165414 0 12588 Carol Dedrich Chief External Relations Officer 50.00 X 130368 0 2019 Christine Dean Director of Fund Development 50.00 X 113616 0 1878 882089 0 34224 5 0 1 0 TECHMD 3750 South Susan Street South Coast Metro CA 92704 OUTSOURCED IT SERVICES 472368 1 864600 7572 864600 PROGRAM FEES 900099 1457062 1457062 1457062 298008 298008 72499 4116 0 0 72499 4116 76615 76615 8512821 48051 7547208 6160 965613 41891 1007504 1007504 30517434 13285376 17232058 17232058 OTHER INCOME 900099 40676 40676 40676 20976523 18729796 0 1382127 384822 384822 687723 557743 92362 37618 7491774 6075829 1006145 409800 797253 646572 107071 43610 849177 688683 114044 46450 573208 464872 76982 31354 38534 31251 5175 2108 58900 47768 7910 3222 68785 55785 9237 3763 490226 397573 65838 26815 286797 232592 38517 15688 348079 282293 46746 19040 496564 402713 66689 27162 1861762 1509889 250035 101838 252596 204855 33924 13817 70625 57277 9485 3863 24011 19473 3225 1313 848358 688018 113935 46405 293471 238005 39413 16053 supplies & recognitions 1612866 1308034 216608 88224 other expenses 213812 173402 28714 11696 other equipment 104434 84696 14025 5713 17853777 14552145 2346080 955552 4824127 4391549 5354382 3023744 597919 355376 76596 39863 318428 381458 307317 473933 23251623 9070383 9494778 14181240 11852839 13386004 32826386 36233167 1244597 1767814 123368 291576 69675 78905 208353 0 885170 670565 2531163 2808860 X 28692405 32557566 1461209 725132 141609 141609 30295223 33424307 32826386 36233167 3122746 6338 0 X X 0 1 X 1 0 X 1823151 1435009 2227603 1979196 864600 8329559 1823151 1435009 2227603 1979196 864600 8329559 538779 7790780 336186 373260 216187 317151 298008 1540792 14549 360273 45065 51239 40676 511802 10382153 78156038 0.75040 0.76730 X Schedule A, Part II, Line 10, Explanation of Other Income: OTHER INCOME - 2012 Amount: $ 14,549. 2013 Amount: $ 360,273. 2014 Amount: $ 45,065. 2015 Amount: $ 51,239. 2016 Amount: $ 40,676. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 176973 18772 14624 181121 172869 12899 8795 176973 190036 43 -8456 5616 3138 172869 176535 21535 5154 2880 190036 166078 13173 2716 176535 0.78180 0.21820 0 0 5949521 5949521 10010433 4822169 5188264 946317 859154 87163 428896 301354 127542 5916456 3087706 2828750 14181240 CAPITAL LEASE PAYABLE 109098 DEFERRED RENT 561467 670565 X 20914076 6338 6338 20907738 68785 68785 20976523 17784992 0 17784992 68785 68785 17853777 Part IV, Line 2b: GIRL SCOUT MEMBERSHIP DUES ARE PAID TO GSGLA AS CUSTODIAN FOR GIRL SCOUTS OF THE USA (GSUSA). THESE FUNDS ARE TRANSFERRED 100% TO GSUSA. APPROXIMATELY 20% OF TOTAL CUSTODIAL FUNDS ARE HELD FOR LOCAL GIRL SCOUT TROOPS OR GROUPS FOR THEIR USE. AS OF FISCAL YEAR END 9/30/17, THE FUND HAS A BALANCE OF $78,905. Part V, Line 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR CAMPERSHIPS, SCHOLARSHIPS AND GENERAL USES. 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 23701(d) of the Revenue and Taxation Code of California. Accordingly, no provision for income taxes is included in the accompanying financial statements. The Council has no unrecognized tax benefits at September 30, 2017. 1 Girl Assistance 9825 245626 Adult Assistance 2190 54757 Camperships 153 84439 Part I, Line 2: THE MEMBER Services AND PROGRAM DEPARTMENTS OF GIRL SCOUTS OF GREATER LOS ANGELES ARE RESPONSIBLE FOR REVIEWING AND APPROVING ALL FINANCIAL AID REQUESTS. APPROVAL IS BASED ON ESTABLISHED FINANCIAL AID CRITERIA. FOR LARGER REQUESTS A COMMITTEE IS INVOLVED. FINANCIAL AID IS GIVEN TO ASSIST MEMBERS WHO CANNOT AFFORD EXPENSES ASSOCIATED WITH GIRL SCOUTING, SUCH AS GSUSA MEMBERSHIP DUES OF $25, PROGRAM ACTIVITIES AND CAMP. X X X X X 0 0 0 0 0 0 0 0 0 Brenda Zamzow chief fin & admin officer 181147 0 106 0 362 0 0 0 9075 0 190690 0 0 0 Elisabeth Luttgens Chief Executive Officer 279490 0 105 0 11481 0 0 0 8664 0 299740 0 0 0 Denise Nowack Chief Mission Delivery Officer 164655 0 104 0 655 0 0 0 12588 0 178002 0 0 0 Part I, Line 3 THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION COMMITTEE COMPOSED OF BOTH BOARD MEMBERS AND COMMUNITY MEMBERS. THE COMMITTEE RECOMMENDS ANY CHANGES TO COMPENSATION BASED ON DISCUSSION OF STUDIES FROM AN INDEPENDENT COMPENSATION CONSULTANT, AND LOCAL MARKET AND NATIONAL COMPARATIVE DATA. Form 990, Part III, Line 1, Description of Organization Mission: Our G.I.R.L.s are go-getters, innovators, risk-takers, and leaders. Girl Scouts of Greater Los Angeles' (GSGLA) longstanding presence in the community makes it the oldest, largest, and most active girl-serving nonprofit organization in our region. Girl Scouts builds girls of courage, confidence, and character, who make the world a better place. With the support of 24,000 adult members, GSGLA serves over 43,000 girls in grades K-12. Our programs improve girls' lives through the Girl Scout Leadership Experience (GSLE). GSLE engages girls in three key activities: discovering who they are and what they value; connecting with others; and taking action to make the world a better place. Our nationally-aligned movement's outcomes include skill mastery in goal setting, decision-making, money management, people skills, and business ethics. Every activity in Girl Scouting is designed to give girls the skills and tools to grow into passionate leaders of courage, confidence, and character. Girl Scouts' programs not only address the need to nurture and enrich girls' lives, but also to break traditional female roles by educating and empowering girls. Our four program pillars are: STEM (science, technology, engineering, and math), Outdoors, Life Skills, and Entrepreneurship. We deliver hands-on STEM experiences to develop young girls' interest and confidence in the sciences with an effort to close the field's persistent underrepresentation of women. We develop girls' entrepreneurial skills through business and financial literacy using tangible examples such as the Girl Scouts' Cookie Program the world's leading entrepreneurial program for girls to teach foundational business and leadership skills. We demonstrate healthy relationships, strong self-esteem, and positive body images, and foster personal understanding of the importance of respecting self and others. We enrich and broaden girls' experiences through outdoor adventure and environmental awareness. By empowering girls as leaders in all of these ways, Girl Scouts maximizes their personal growth, cognitive development, and potential for economic success, all while providing the Girl Scout Leadership Experience. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: HIGH IMPACT PROGRAMS: Girl Scouts uniquely prepares girls for a lifetime of leadership through access to thousands of girl-led experiences, skill building opportunities, and key connections. Girl Scouts not only learn innovative and relevant skills (like coding, public speaking, or budgeting), but they are also gaining the grit, problem-solving, and empathy they need to overcome challenges throughout their whole lives especially as they become leaders in their chosen fields. Girls are inspired to realize their full potential through GSLE that involves experiences that are girl-led and include learning by doing in safe, all-girl spaces. Girl Scout program outcomes include: strong sense of self, positive values, challenge seeking, healthy relationships, and common problem solving. The highest achievement in Girl Scouts is the Gold Award. Our annual Gold Award ceremony celebrated 256 Gold Award girl scouts. The Gold Award is a two-year undertaking and requires a high school Girl Scout to complete leadership training; develop a large scale "take action" project that has lasting impact on the community; and dedicate a minimum of 80 hours to planning and project implementation. Leadership excellence is also reflected in the Silver Award for Cadettes (girls in middle school) and the Bronze Award for Juniors (girls in grades 4-5). FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: REACH MORE GIRLS/MEMBERSHIP: At GSGLA, increasing girl and volunteer membership is a core priority of our strategic plan. Through alternative pathways including special partnerships with schools and community programs in underserved communities, as well as hands-on, grassroots community organizing to grow troops of girls and volunteers, we reach nearly 16,000 girls in low-income neighborhoods. This group has seen a 19% increase in membership growth since membership year 2016. GSGLA continues to grow our impact in low-income and underserved communities throughout Greater Los Angeles. Our programs take place at Title I Schools, local community centers, and public and transitional housing facilities. In addition, GSGLA also provided financial assistance to more than 12,000 girls participating in troops and partnership programs. Of these, 1,011 engage in Girl Scouts through the Troop Start Up model. Financial assistance helps offset costs for program activities, camp, and membership fees. This assistance allows girls to participate in enriching experiences that are age-appropriate and help develop life and leadership skills as they grow their courage, confidence, and character. With over 24,000 registered adult members, volunteer development and training is critical to the Girl Scout mission. As direct program providers, volunteers must be prepared to provide the leadership experience. GSGLA volunteers are a diverse group of women and men, from a wide variety of backgrounds such as professionals, recent college students, retirees, and parents. GSGLA has an extensive volunteer training program delivered by staff. Topics include: introduction to Girl Scouts, troop leader training (specific to age levels K-12), outdoor troop camping, all aspects of the cookie program, service unit manager training, adult educator training, special event training, and first aid and CPR training for adults and children. The mission delivery staff recruits volunteers, provides assistance and ongoing training and support, monitors criminal background checks, and recognizes their many achievements. FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE: FINANCIAL LITERACY/COOKIES: Teaching girls business and financial literacy skills and giving them valuable entrepreneurial experiences is why many of our girl scouts have become successful business leaders. The Girl Scout Cookie Program is the largest financial literacy program in the world for girls. It has been a cornerstone program at Girl Scouts for more than 100 years. This program as well as the Fall Product Program (magazine subscriptions as well as nuts and candy), help girls build confidence while learning business and marketing skills, goal-setting, decision making, money management, people skills, and business ethics. By participating in real money-earning, financial literacy projects, our 43,000 girls build real-life skills that also benefit their troop, community, and the GSGLA council. These financial education programs help girls gain the confidence and skills to become successful business leaders and entrepreneurs. Form 990, Part VI, Section A, line 6 GSGLA HAS ONE CLASS OF VOTING MEMBERS. ANY INDIVIDUAL 14 YEARS OF AGE AND OVER WHO IS A MEMBER OF THE GIRL SCOUT MOVEMENT AND IS A CURRENTLY REGISTERED MEMBER OF GSUSA AND AFFILIATED WITH THE COUNCIL, INCLUDING STAFF OF THE COUNCIL, IS A VOTING MEMBER OF THE COUNCIL. Form 990, Part VI, Section A, line 7a ALL MEMBERS IN GOOD STANDING OF THE COUNCIL SHALL BE ENTITLED TO AN EQUAL VOTE CONCERNING THE FOLLOWING MATTERS PRESENTED TO THE MEMBERS FOR A VOTE: - ELECTION OF OFFICERS AND DIRECTORS AND MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE OF THE COUNCIL; - IN APPROPRIATE YEARS, ELECTION OF DELEGATES AND ALTERNATES TO THE NATIONAL COUNCIL OF THE GSUSA; - ANY PROPOSED CHANGES OR AMENDMENTS TO THE BYLAWS, PURSUANT TO ARTICLE XVI OR PROPOSED AMENDMENTS TO THE COUNCIL'S ARTICLES OF INCORPORATION; - ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE COUNCIL'S ASSETS; - ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS; - ON ANY ELECTION TO DISSOLVE THE COUNCIL; AND - IF SUCH MATTERS ARISE, TO REMOVE WITHOUT CAUSE ANY DIRECTOR, OR TO FILL THE VACANCY, OF ANY DIRECTOR REMAINING UNFILLED AT THE TIME OF ANY MEETING OF THE MEMBERS. IN ADDITION, ALL MEMBERS HAVE THE RIGHT TO PROVIDE INPUT ON KEY ISSUES AFFECTING THE COUNCIL AND THE GIRL SCOUT MOVEMENT AND CONSIDER SUCH OTHER PROPER BUSINESS AS MAY BE PUT BEFORE THE MEMBERSHIP. IN ADDITION, ALL MEMBERS SHALL HAVE THE RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW. Form 990, Part VI, Section A, line 7b DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS ARE CHANGES TO THE ORGANIZATION'S BYLAWS AND THE SLATE OF BOARD OF DIRECTORS MEMBERS. THIS APPROVAL IS IN THE FORM OF A VOTE AT THE COUNCIL'S ANNUAL MEETING HELD EACH SPRING. AT THE ANNUAL MEETING, THE MEMBERS SHALL: - ELECT THE ELECTED OFFICERS OF THE COUNCIL, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND IN APPROPRIATE YEARS, DELEGATES AND ALTERNATES TO THE NATIONAL COUNCIL OF THE GIRL SCOUTS OF THE UNITED STATES OF AMERICA; - CONSIDER AND VOTE ON ANY PROPOSED AMENDMENTS TO THE COUNCIL BYLAWS; - PROVIDE INPUT ON KEY ISSUES AFFECTING THE COUNCIL AND THE GIRL SCOUT MOVEMENT; AND, - CONDUCT SUCH OTHER PROPER BUSINESS AS MAY FROM TIME TO TIME COME BEFORE THE COUNCIL. Form 990, Part VI, Section B, line 11b THE AUDIT COMMITTEE MEETS WITH THE AUDITORS TO REVIEW AND DISCUSS A DRAFT OF THE FORM 990. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FORM IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION. THE RETURN IS THEN ELECTRONICALLY FILED. Form 990, Part VI, Section B, line 12c GSGLA'S SENIOR MANAGEMENT TEAM MEMBERS, BOARD MEMBERS, AND COMMITTEE MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT REQUIRING THEM TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. GSGLA CONTINUES TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. A PERSON WHO HAS A CONFLICT OF INTEREST IS NOT PERMITTED TO PARTICIPATE IN OR TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND WITH QUESTIONS. FURTHERMORE, SUCH PERSON IS NOT PERMITTED TO ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING WILL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF A VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE WILL BE REFLECTED IN THE MINUTES OF THE MEETING. Form 990, Part VI, Section B, line 15 The organization has an Executive Compensation Committee composed of both Board Members and Community Members. The Committee recommends any changes to compensation based on discussion of studies from an independent compensation consultant, and local market and national comparative data. Form 990, Part VI, Section C, line 19 GSGLA makes its governing documents, Conflict of Interest Policy, Whistleblower Policy, financial statements and informational returns available on the GSGLA website at www.girlscoutsla.org. The informational returns are also made available to the public through www.guidestar.org, a public website. FORM 990, PART XII LINE 2C THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.