2016-07-12T09:43:19-05:00 2015-09-30 742900215 MAXWELL LOCKE & RITTER LLP 401 CONGRESS AVENUE SUITE 1100 AUSTIN TX 787019682 990 2014-10-01 741109644 GIRL SCOUTS OF CENTRAL TEXAS GIRL 5124537391 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 LYNELLE MCKAY CEO 5124537391 2016-06-15 1 SEAN HOLCOMB P01249221 5123703200 2014 2016-09-27 15:27:22Z LYNELLE MCKAY 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 13474418 0 X WWW.GSCTX.ORG X 1926 TX TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE 21 21 185 11351 0 0 1400784 1255151 1814662 2068963 49494 16099 7650533 7000513 10915473 10340726 17938 18000 0 0 4181947 4055588 2500 0 639977 5618979 5770261 9821364 9843849 1094109 496877 13745754 14160791 2027084 2025608 11718670 12135183 TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE 0 0 4190885 18000 3739410 MEMBERSHIP: GSCTX SERVED GIRLS, GRADES K-12, OR THROUGH HIGH SCHOOL GRADUATION, IN THE CENTRAL TEXAS 46-COUNTY JURISDICTION. MEMBERSHIP FOCUSES ON VOLUNTEER AND GIRL RECRUITMENT, VOLUNTEER TRAINING AND RETENTION, AND TROOP AND SERVICE UNIT SUPPORT. TROOP ACTIVITIES FOCUS ON PROVIDING THE BEST LEADERSHIP EXPERIENCE FOR GIRLS THAT BUILDS COURAGEOUS, CONFIDENT YOUNG WOMEN WITH THE HIGH CHARACTER NECESSARY FOR SUCCESSFUL LIVING IN THE REAL WORLD. 2430714 4286641 GIRL PROGRAMS AND OUTREACH: PROGRAM ACTIVITIES ENABLE GIRLS TO BUILD THE NECESSARY CONFIDENCE, SKILLS, AND KNOWLEDGE REQUIRED TO BECOME COMMUNITY LEADERS AND ENTER THE 21ST CENTURY WORKFORCE. GIRLS, ADULT VOLUNTEERS AND STAFF WORK IN PARTNERSHIP IN THE DELIVERY OF THE GIRL SCOUT LEADERSHIP EXPERIENCE THROUGH THE GIRL SCOUT JOURNEY AND BADGES AS WELL AS KEY FOCUS PROGRAMS SUCH AS FINANCIAL LITERACY, STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATH), HIGH AWARDS, TRAVEL, DIGITAL LITERACY, CAREER & COLLEGE READINESS, HEALTH & WELLNESS, AND SPECIAL INTEREST GROUPS. COMMUNITY SPECIFIC GIRL PROGRAMS ARE ALSO DELIVERED TO UNDERSERVED POPULATIONS THROUGH GIRL SCOUT PROGRAMMING THAT INCLUDES VIOLENCE PREVENTION, TEEN PREGNANCY AND CRIMINAL BEHAVIOR AVOIDANCE, DROPOUT PREVENTION, AND ANTI-BULLYING. 1760172 1094462 OUTDOOR: OUTDOOR PROGRAMS AND CAMP ARE A CRITICAL PART OF THE GIRL LEADERSHIP EXPERIENCE. STAFF AND VOLUNTEERS SEEK TO EDUCATE GIRLS IN OUTDOOR LEADERSHIP SKILLS, INSTILL IN THEM A SENSE OF RESPONSIBILITY AND ENVIRONMENTAL STEWARDSHIP, AND RECONNECT GIRLS WITH NATURE. GIRLS PURSUE OUTDOOR ACTIVITIES LIKE CAMPING, EQUESTRIAN, WATER SPORTS, ROCK CLIMBING, BACKPACKING, MOUNTAIN BIKING, AND ARCHERY AMONG MANY OTHERS. 8381771 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 109 1 1 185 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X JERRY SPATARO 5124537391 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 BETH THORSEN BOARD CHAIR 6.00 X X 0 0 0 LINDA GOSS DIRECTOR 1.00 X 0 0 0 SUZANNE COPELAND DIRECTOR 1.00 X 0 0 0 CHARMAINE SMITH-WINTERS DIRECTOR 1.00 X 0 0 0 JOHN CRADDOCK SECRETARY 6.00 X X 0 0 0 NICOLE SCHWARTZ TREASURER 6.00 X X 0 0 0 LYN KUCIEMBA DIRECTOR 1.00 X 0 0 0 RINA PATEL DIRECTOR 1.00 X 0 0 0 LISA REIFSNIDER DIRECTOR 1.00 X 0 0 0 TRISH COY DIRECTOR 1.00 X 0 0 0 SANDRA FORSYTHE DIRECTOR 1.00 X 0 0 0 MEGAN KEEN DIRECTOR 1.00 X 0 0 0 LESLIE MIDGLEY VICE CHAIR 6.00 X X 0 0 0 WHITNEY HAMNETT-PIRKLE DIRECTOR 1.00 X 0 0 0 TASHI THEISMAN DIRECTOR 1.00 X 0 0 0 MINERVA TRUJILLO DIRECTOR 1.00 X 0 0 0 REBEKAH MILLER-LEVY DIRECTOR 1.00 X 0 0 0 PAULINE LEWIS DIRECTOR 1.00 X 0 0 0 PAUL PULLEY DIRECTOR 1.00 X 0 0 0 MEMORIE WORD DIRECTOR 1.00 X 0 0 0 BECKY FEARING DIRECTOR 1.00 X 0 0 0 LYNELLE MCKAY CHIEF EXECUTIVE OFFICER 40.00 X 108102 0 5948 CANDICE TOWE CHIEF OPERATING OFFICER 40.00 X 83576 0 5851 GERALD SPATARO CHIEF FINANCIAL OFFICER 40.00 X 81201 0 5717 272879 0 17516 1 0 0 0 0 121407 88594 150777 894373 133336 1255151 TROOP ACTIVITIES 900099 1407315 1407315 PROGRAM SERVICE REVENUE 900099 661648 661648 2068963 22590 22590 593 593 45569 0 52060 45569 -52060 -6491 -6491 173566 88594 238447 -64881 -64881 22055 8804 13251 13251 9814024 2834381 6979643 6979643 MISCELLANEOUS INCOME 900099 71907 71907 71907 10340726 9120513 0 -34938 18000 18000 290397 215830 43557 31010 2766862 2046909 421162 298791 270349 215382 31173 23794 450862 359193 51987 39682 277118 210296 38088 28734 15543 11822 2482 1239 30335 23073 4844 2418 1015 1015 309127 235126 49365 24636 10594 3977 239 6378 259321 198537 47010 13774 275838 237447 26593 11798 188800 144702 21745 22353 76514 66616 8324 1574 715307 680111 28468 6728 108228 95034 8768 4426 TROOP PROGRAMS 2867435 2867435 PRGM SUPPLIES/INCENTIVE 654183 540740 16488 96955 REPAIRS AND MAINTENANCE 147078 129148 11915 6015 ASSISTANCE TO TROOPS 105324 87467 17857 5619 -5074 8878 1815 9843849 8381771 822101 639977 1711327 2226463 92485 75233 237544 447142 219187 78261 293174 246290 68395 40274 15000129 7350030 7966009 7650099 760587 766383 2397046 2630646 13745754 14160791 146770 551151 45370 105883 1271981 1208096 562963 160478 2027084 2025608 X 10617556 10983722 997945 1059942 103169 91519 11718670 12135183 13745754 14160791 496877 -80364 0 X X 0 1 X 1 0 X 1206190 1324486 867771 1400784 1255151 6054382 1206190 1324486 867771 1400784 1255151 6054382 55024 5999358 8976 8054 41901 50090 23183 132204 23285 34474 63561 118997 71907 312224 6498810 56885793 0.92310 0.92820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 103170 34333 45984 91519 81507 18400 4393 1130 103170 76436 6040 969 81507 70312 6476 352 76436 74767 3254 7709 70312 1.00000 1 0 1029828 1029828 8982488 4725851 4256637 2819028 1483142 1335886 1337559 703714 633845 831226 437323 393903 7650099 MUTUAL FUNDS 631593 F BENEFICIAL INTERESTS 134790 F 766383 RESTRICTED TROOP CASH 2630646 2630646 CAPITAL LEASE OBLIGATION 160478 160478 7526004 -80364 84160 299312 303108 7222896 1015 3116815 3117830 10340726 7358871 84160 299312 383472 6975399 1015 2867435 2868450 9843849 PART V, LINE 4: CASH INVESTMENTS ARE USED TO PROVIDE A PERMANENT SOURCE OF INCOME, WHEREAS LAND INVESTMENTS ARE USED TO PROVIDE PERMANENT USE OF PROPERTY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 247,252. LOSS ON DISPOSAL OF FIXED ASSET 52,060. PART XI, LINE 4B - OTHER ADJUSTMENTS: TROOP ACTIVITY 1,407,315. DIRECT COST ALLOCATION TO TROOP 1,709,500. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 247,252. LOSS ON DISPOSAL OF FIXED ASSET 52,060. PART XII, LINE 4B - OTHER ADJUSTMENTS: TROOP PROGRAMS 2,867,435. FORM 990, SCHEDULE D, PART XI, LINE 4B AND PART XII LINE 4B THE ACTIVITY FOR 1,800 TROOPS WAS NOT INCLUDED IN THE AUDITED FINANCIAL STATEMENTS BECAUSE GSCTX DOES NOT HAVE CONTROL OVER THE BANK ACCOUNTS. HOWEVER, THE TROOPS USE THE EMPLOYER IDENTIFICATION NUMBER OF GSCTX. THEREFORE, THE ACTIVITY OF THE TROOPS IS INCLUDED IN THIS RETURN. WOMEN OF DISTINCTION 237048 86508 150540 3017 84123 104300 THIN MINT SPRINT 17325 1294 16031 7850 15018 2 7787 792 6995 393 23746 262160 88594 173566 3017 92366 143064 238447 -64881 22055 8804 1 1.00000 22055 8804 8804 13251 TX 0 THE ORGANIZATION'S ONLY GAMING ACTIVITY WAS A RAFFLE. UNDER TEXAS STATE LAW, A QUALIFIED NONPROFIT ORGANIZATION MAY HOLD RAFFLES WITHOUT OBTAINING A GAMING LICENSE IF THE REVENUES ARE USED TO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE. ALL REVENUES FROM THE RAFFLE IN QUESTION WERE USED TO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSES. 0 1 0 1.00000 JERRY SPATARO 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 0 0 1 (1) SCHOLARSHIPS 21 18000 PART I, LINE 2: SCHOLARSHIP RECIPIENTS ARE SELECTED BY A VOLUNTEER COMMITTEE. THE COMMITTEE CONSIDERS FINANCIAL NEED, GRADES AND TEST SCORES, AS WELL AS GIRL SCOUT, SCHOOL, COMMUNITY LEADERSHIP ACTIVITIES, AND WORK EXPERIENCE. X HARDWARE 2 98049 COST X MISCELLANEOUS GOODS 48 35287 COST 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 BYLAWS REVISIONS TO STREAMLINE BOARD OF DIRECTORS' STRUCTURE AND OPERATION THE GSCTX BOARD OF DIRECTORS ENGAGED IN STRATEGIC DISCUSSIONS OVER THE LAST SIX MONTHS REGARDING THE GOVERNANCE, STRUCTURE AND OPERATION AS A CORPORATION AND A BOARD. THE THREE MAIN REASONS FOR THE PROPOSED CHANGES THAT DEAL WITH THE STRUCTURE OF THE BOARD OF DIRECTORS AND BOARD-LEVEL COMMITTEES ARE: - THE BYLAWS CHANGES THAT WERE APPROVED A YEAR AGO RESTRUCTURED THE CORPORATION TO PROVIDE FOR A MORE STRUCTURED COMMUNICATION FLOW FROM THE GENERAL MEMBERSHIP TO THE GOVERNANCE COMMITTEE AND THE BOARD OF DIRECTORS. IN ORDER TO RESPOND TO THAT COMMUNICATION AND TO MAKE NECESSARY DECISIONS IN A MORE TIMELY FASHION, THE BOARD AND THE BOARD COMMITTEES NEED TO BE MORE AGILE AND FLEXIBLE. - TODAY'S VOLUNTEERS - AT ALL LEVELS - ARE LOOKING FOR SHORTER TIME COMMITMENTS. - OUR BOARD IS TRANSITIONING FROM PRIMARILY A GOVERNANCE ROLE TO A FUNDRAISING ROLE AS A NORMAL PART OF THE GROWTH PROCESS. BOARD MEMBERS NEED THE FLEXIBILITY TO EXTEND COMMUNITY OUTREACH, RAISE FUNDS, AND BE AMBASSADORS. GSCTX BYLAWS REVISIONS TO STREAMLINE BOARD OPERATION ARTICLE II: BOARD DEVELOPMENT COMMITTEE - REDUCE THE SIZE OF THE COUNCIL BOARD DEVELOPMENT COMMITTEE (CBDC) FROM 9 TO 7. - ELIMINATE REQUIREMENT THAT OFFICERS AND CBDC MEMBERS ARE ELECTED IN CERTAIN ODD/EVEN YEARS. - INCREASE NUMBER OF CONSECUTIVE TERMS FOR CBDC MEMBERS AND MEMBERS-AT-LARGE FROM 2 TO 3 TERMS. KEPT 2 TERM LIMIT FOR OFFICERS. - REDUCE LAPSE TIME BEFORE RE-ELECTION FOR OFFICERS, MEMBERS-AT-LARGE AND CBDC MEMBERS FROM ONE FULL TERM (2 YEARS) TO ONE YEAR. ARTICLE IV: OFFICERS OF THE CORPORATION - REDUCE THE NUMBER OF OFFICERS FROM 6 TO 4; BOARD CHAIR, VICE CHAIR, SECRETARY, TREASURER. - REDUCE BOARD CHAIR TERM FROM 2 YEARS TO 1 YEAR. - CREATE PRESIDENT-ELECT/1ST VICE CHAIR ROLE, ALSO WITH A TERM OF 1 YEAR. - OFFICER RESPONSIBILITIES SIMPLIFIED TO ELIMINATE REDUNDANCIES AND ELIMINATE 2ND AND 3RD VICE CHAIRS. - ELIMINATE REQUIREMENT THAT OFFICERS AND CBDC MEMBERS ARE ELECTED IN CERTAIN ODD/EVEN YEARS. - REDUCE LAPSE TIME BEFORE RE-ELECTION FOR OFFICERS, MEMBERS-AT-LARGE AND CBDC MEMBERS FROM ONE FULL TERM (2 YEARS) TO ONE YEAR. ARTICLE V: BOARD OF DIRECTORS - ADJUST MINIMUM BOARD SIZE FROM 22 TO 16 (MIN=16, MAX=24). - INCREASE NUMBER OF CONSECUTIVE TERMS FOR CBDC MEMBERS AND MEMBERS-AT-LARGE FROM 2 TO 3 TERMS. KEPT 2 TERM LIMIT FOR OFFICERS. - REDUCE LAPSE TIME BEFORE RE-ELECTION FOR OFFICERS, MEMBERS-AT-LARGE AND CBDC MEMBERS FROM ONE FULL TERM (2 YEARS) TO ONE YEAR. - ELIMINATE NEED TO HAVE BOARD RESOLUTION TO SET BOARD MEETINGS FOR THE YEAR. - SPECIAL MEETINGS OF THE BOARD CAN BE CALLED BY THE BOARD CHAIR, VICE CHAIR, OR SECRETARY. CURRENT BYLAWS REQUIRE WRITTEN REQUEST OF 6 OR MORE BOARD MEMBERS TO BOARD CHAIR. - TIGHTEN UP REQUIREMENT FOR BOARD PARTICIPATION FROM "NO MORE THAN 25% UNEXCUSED MEETINGS" TO "CANNOT MISS TWO MEETINGS WITHOUT NOTICE." ARTICLE VI: BOARD COMMITTEES - ELIMINATE REQUIREMENT THAT STANDING COMMITTEES NEED TO HAVE MORE BOARD MEMBERS THAN NON-BOARD MEMBERS. - REQUIRE AT LEAST ONE BOARD MEMBER PER COMMITTEE. CURRENT BYLAWS REQUIRE AT LEAST 3 BOARD MEMBERS ON STANDING COMMITTEES. - ELIMINATE REQUIREMENT THAT COMMITTEE MEMBERS MUST BE APPROVED BY A MAJORITY VOTE OF THE BOARD. ARTICLE VII: EXECUTIVE COMMITTEE - REDUCE THE SIZE OF THE EXECUTIVE COMMITTEE FROM 10 TO 7. - ELIMINATE REQUIREMENT THAT STANDING COMMITTEE CHAIRS NEED TO BE ON THE EXECUTIVE COMMITTEE. - ADDED REQUIREMENT THAT MEMBERS-AT-LARGE ON THE EXECUTIVE COMMITTEE MUST BE APPROVED BY THE BOARD. ARTICLE IX: MEETING PROCEDURES - ALLOW FOR ELECTRONIC EMAIL VOTING. BOARD OPERATIONAL CHANGES THAT DO NOT REQUIRE A BYLAWS REVISION - MOVE MORE DECISION MAKING TO THE EXECUTIVE COMMITTEE. - KEEP REQUIREMENT FOR 10 DAY NOTICE OF EC DECISIONS AND FULL BOARD RATIFICATION AT NEXT BOARD MEETING. - REDUCE NUMBER OF BOARD MEETINGS FROM 6 TO 5 (ONE BEING A CALL-IN ONLY). - IMPROVE USE OF TECHNOLOGY TO IMPROVE CONNECTIVITY FOR BOARD MEMBERS WHO CANNOT ATTEND IN PERSON. - DO NOT REQUIRE A BOARD MEMBER TO SERVE ON A COMMITTEE. REQUIREMENTS BOARD DECIDED TO KEEP - STANDING COMMITTEE CHAIRS NEED TO BE BOARD MEMBERS. - BOARD SIZE OF 24 MAXIMUM. OPERATE AT 22 TO KEEP 2 OPEN FOR FLEXIBILITY. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. MEMBERS MUST BELONG TO THE GIRL SCOUT MOVEMENT, BE 14 OR OLDER, AND REGISTERED WITH GIRL SCOUTS USA. MEMBERS INCLUDE DELEGATES ELECTED BY THE CORPORATE AREAS, AS WELL AS MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE AND DELEGATES TO THE NATIONAL COUNCIL OF GIRL SCOUTS USA. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ORGANIZATION ELECT THE OFFICERS OF THE CORPORATION (OTHER THAN THE CEO AND CFO), MEMBERS-AT-LARGE OF THE BOARD OF DIRECTORS, THE MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND DELEGATES AND ALTERNATES TO THE NATIONAL COUNCIL OF GIRL SCOUTS USA. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND THEN REVIEWED WITH THE AUDIT COMMITTEE BEFORE APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EACH STAFF AND BOARD MEMBER MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT TO DISCLOSE ANY KNOWN FINANCIAL INTEREST THAT THE INDIVIDUAL, OR A MEMBER OF THE INDIVIDUAL'S FAMILY, HAS WITH ANY BUSINESS WITH THE ORGANIZATION. ANY RELATIONSHIPS IN VIOLATION OF THE POLICY MUST BE SEVERED. FORM 990, PART VI, SECTION B, LINE 15A THE CEO IS APPOINTED BY THE BOARD OF DIRECTORS TO HOLD OFFICE AT ITS PLEASURE. THE CEO ANNUAL REVIEW COMMITTEE OBTAINS AND RELIES UPON APPROPRIATE GIRL SCOUTS USA EXECUTIVE COMPENSATION COMPARABILITY DATA, AS WELL AS THE COMPETITIVE LABOR MARKET, TO DETERMINE THE CEO'S COMPENSATION WITHOUT PARTICIPATION BY THE CEO OR ORGANIZATION STAFF. RECOMMENDED COMPENSATION IS SUBMITTED TO THE FINANCE COMMITTEE FOR INCLUSION IN THE ANNUAL BUDGET. HUMAN RESOURCES UTILIZE COMPETITIVE LABOR MARKET DATA AND GIRL SCOUTS USA RECOMMENDED SALARY RANGES, TO DETERMINE EQUITABLE AND COMPETITIVE COMPENSATION FOR OTHER KEY STAFF SALARIES. THE HIRING MANAGER OR CURRENT SUPERVISOR SUBMITS A PERSONNEL ACTION FORM WITH RECOMMENDED SALARY. THE RECOMMENDATION IS REVIEWED BY HR, CFO AND CEO TO DETERMINE (1) IF SALARY IS COMMENSURATE WITH JOB SPECIFICATIONS (2) IF SALARY FALLS WITHIN SPECIFIED RANGES; AND (3) FALLS WITHIN GIRL SCOUTS USA BUDGET AMOUNTS BEFORE THE SALARY IS OFFERED TO THE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 ALL FORMS ARE AVAILABLE UPON REQUEST, REGARDLESS OF WHETHER THE REQUEST IS ORALLY OR IN WRITING FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.