2015-04-03T16:35:54-05:00 2014-09-30 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD SUITE 100 AUSTIN TX 78731 990 2013-10-01 741109644 GIRL SCOUTS OF CENTRAL TEXAS GIRL 5124537391 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 LYNELLE MCKAY CEO 5124537391 2015-04-03 1 RONALD H REYNOLDS CPA P00964479 5122063141 2015-04-03 2013 2016-02-25 16:41:14Z LYNELLE MCKAY 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 14017391 0 X WWW.GSCTX.ORG X 1926 TX TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 17 17 209 12821 2280 0 867771 1400784 2005461 1814662 41564 49494 7607550 7650533 10522346 10915473 14525 17938 0 0 4027905 4181947 56177 2500 604599 5965099 5618979 10063706 9821364 458640 1094109 12647840 13745754 2058806 2027084 10589034 11718670 TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 4152056 17938 3885541 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. 2408192 4454156 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. 1743864 1137231 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. 8304112 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 70 0 1 209 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 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 THORSON CHAIR 1.00 X X 0 0 0 LINDA GOSS 1ST V.C. 1.00 X X 0 0 0 SUZANNE COPELAND 2ND V.C. 1.00 X X 0 0 0 CHARMAINE SMITH-WINTERS 3RD V.C. 1.00 X X 0 0 0 JOHN CRADDOCK SECRETARY 1.00 X X 0 0 0 NICOLE SCHWARTZ TREASURER 1.00 X X 0 0 0 TRISH COY DIRECTOR 1.00 X 0 0 0 SANDRA FORSYTHE DIRECTOR 1.00 X 0 0 0 WHITNEY HAMNET-PIRKLE DIRECTOR 1.00 X 0 0 0 MEGAN KEEN DIRECTOR 1.00 X 0 0 0 LYN KUCIEMBA DIRECTOR 1.00 X 0 0 0 LESLIE MIDGLEY DIRECTOR 1.00 X 0 0 0 REBEKAH MILLER-LEVY 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 TASHI THEISMAN DIRECTOR 1.00 X 0 0 0 MINERVA TRUJILLO DIRECTOR 1.00 X 0 0 0 TRISHA MENCHU DIRECTOR (OCT 13 - SEPT 14) 1.00 X 0 0 0 DUDRA BUTLER DIRECTOR (OCT 13 - JULY 14) 1.00 X 0 0 0 CONNIE MCCRARY DIRECTOR (OCT 13 - MAY 14) 1.00 X 0 0 0 LESLIE DVORAK DIRECTOR (OCT 13 - JAN 14) 1.00 X 0 0 0 KIRSTEN BILLHARDT DIRECTOR (OCT 13 - JAN 14) 1.00 X 0 0 0 RACHEL BAUMGARTNER DIRECTOR (OCT 13 - JAN 14) 1.00 X 0 0 0 LISA SIKORA DIRECTOR (OCT 13 - JAN 14) 1.00 X 0 0 0 BILL KEIENBERG DIRECTOR (OCT 13 - JAN 14) 1.00 X 0 0 0 LYNELLE MCKAY CEO 40.00 X 62891 0 2709 GERALD SPATARO FINANCE DIRECTOR 40.00 X 73009 0 5199 135900 0 7908 0 0 0 0 0 106804 146996 237467 909517 9085 1400784 TROOP ACTIVITIES 900099 1210562 1210562 PROGRAM SERVICES 900099 601820 601820 ADVERTISING INCOME 541800 2280 2280 1814662 15509 15509 596 596 33985 0 33985 33985 33985 41483 146996 79192 -37709 -37709 42800 19700 23100 23100 10548575 3003026 7545549 7545549 REIMBURSED INCOME 900099 73613 73613 INSURANCE PROCEEDS 900099 29052 29052 MISCELLANEOUS INCOME 900099 15435 15435 897 897 118997 10915473 9476928 2280 35481 17938 17938 202243 146541 33361 22341 3021888 2182389 502341 337158 279617 193091 51749 34777 374421 286193 54000 34228 303778 223044 46801 33933 97539 79245 5134 13160 27149 1690 22959 2500 25205 25205 2500 2500 264129 246946 7684 9499 7588 6829 759 996753 897377 54699 44677 107004 73400 26945 6659 440180 419667 11711 8802 218516 193792 15882 8842 38443 13809 3391 21243 76644 48424 18044 10176 613740 583975 23902 5863 109489 104127 3046 2316 TROOP PROGRAMS 2474386 2474386 ASSISTANCE TO TROOPS 112004 111989 15 MISCELLANEOUS 10210 -740 5025 5925 9821364 8304112 912653 604599 1068177 1711327 92654 92485 26638 237544 149932 219187 257157 293174 88613 68395 15677349 7711340 8368921 7966009 707676 760587 1888072 2397046 12647840 13745754 102384 146770 45370 1341465 1271981 614957 562963 2058806 2027084 X 9725957 10617556 781570 997945 81507 103169 10589034 11718670 12647840 13745754 1094109 48055 -12528 0 X 0 1 X 1 0 X 1026328 1206190 1324486 867771 1400784 5825559 1026328 1206190 1324486 867771 1400784 5825559 60787 5764772 7165 8976 8054 41901 50090 116186 28569 23285 34474 63561 118997 268886 6210631 54010451 0.92820 0.94690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BAD DEBT RECOVERY - 2009 AMOUNT: $ 2,525. 2010 AMOUNT: $ 3,096. 2011 AMOUNT: $ 2,895. 2012 AMOUNT: $ 5,761. 2013 AMOUNT: $ 897. REIMBURSED INCOME - 2009 AMOUNT: $ 26,044. 2010 AMOUNT: $ 20,189. 2011 AMOUNT: $ 31,579. 2012 AMOUNT: $ 41,362. 2013 AMOUNT: $ 73,613. MISCELLANEOUS - 2012 AMOUNT: $ 11,625. 2013 AMOUNT: $ 15,435. INSURANCE PROCEEDS - 2012 AMOUNT: $ 4,663. 2013 AMOUNT: $ 29,052. SETTLEMENT PROCEEDS - 2012 AMOUNT: $ 150. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81507 18400 4393 1130 103170 76436 6040 969 81507 70312 6476 352 76436 74767 3254 7709 70312 72073 10 2684 74767 1.00000 1 0 1029829 1029829 11264145 5043123 6221022 531157 366107 165050 1989082 1674839 314243 863136 627271 235865 7966009 MUTUAL FUNDS 621956 F BENEFICIAL INTERESTS 138631 F 760587 RESTRICTED TROOP CASH 2381266 CONSTRUCTION IN PROGRESS 15780 2397046 SHORT TERM LEASE LIABILITY 25535 LONG TERM LEASE LIABILITY 90205 OTHER ACCRUED LIABILITIES 221661 OTHER DEFERRED CREDITS-CURRENT 225562 562963 X 8203784 48055 4193 52248 8151536 2763937 2763937 10915473 7567342 12528 207836 220364 7346978 2474386 2474386 9821364 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 X, LINE 2: THE MOST SIGNIFICANT TAX POSITION OF GSCTX IS ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). GSCTX HAS ADVERTISING INCOME AND THE INTERNAL REVENUE SERVICE (IRS) CONSIDERS THIS "BUSINESS INCOME" UNRELATED TO GSCTX'S TAX EXEMPT STATUS. THE PROFIT FROM THESE ACTIVITIES IS SUBJECT TO FEDERAL INCOME TAXES; HOWEVER, GSCTX HAD DEDUCTIONS IN EXCESS OF INCOME FOR THESE ACTIVITIES DURING THE YEARS ENDED SEPTEMBER 30, 2014 AND 2013. THUS, NO PROVISION HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS FOR ANY FEDERAL INCOME TAX LIABILITY FROM UNRELATED BUSINESS INCOME. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE -79,192. RECLASSED IN-KIND REVENUE -104,751. DIRECT GAMING EXPENSE -19,700. TROOP ACTIVITY 1,210,562. DIRECT COST ALLOCATION TO TROOP 1,757,018. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 79,192. DIRECT GAMING EXPENSE 19,700. RECLASSED IN-KIND EXPENSES 108,944. PART XII, LINE 4B - OTHER ADJUSTMENTS: TROOP PROGRAMS 2,474,386. 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 GCSTX 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 175219 146996 28223 5175 43964 26418 RACE ON THE RIVER 13260 13260 275 386 2974 188479 146996 41483 5450 44350 29392 79192 -37709 42800 19700 1 0.85000 42800 19700 19700 23100 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 SCHOLARSHIPS 20 17938 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. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS TO: - RENAME THE GEOGRAPHIC SUBDIVISIONS FROM CORPORATE AREAS TO REGIONS AND TO REMOVE THE LIMITATION ON THE NUMBER OF REGIONS - DEFINE SERVICE UNITS AS THE LEVEL STRUCTURES WITHIN THE REGIONS DESIGNED TO PROVIDE SUPPORT AND GUIDANCE TO THE TROOPS IN THE COMMUNITY - ALLOW EACH SERVICE UNIT TO ELECT ONE DELEGATE WITH AN ADDITIONAL ONE DELEGATE PER 500 GIRLS REGISTERED IN THE AREA SERVED BY THE SERVICE UNIT - CHANGE THE DATE THE TERM OF OFFICE FOR THE OFFICERS BEGINS FROM THE CLOSE OF THE MEETING IN WHICH THE ELECTION IS HELD TO DECEMBER 1ST - ADD REGIONAL CHAIRS TO THE CORPORATE MEMBERSHIP, WHO SHALL BE APPOINTED BY THE CORPORATION PRESIDENT/BOARD CHAIR, SHALL SERVE TWO CONSECUTIVE TERMS BEGINNING ON DECEMBER 15TH, AND WHO SHALL CALL AND CHAIR REGION MEETINGS TO ADDRESS ITEMS AS DETERMINED BY THE BOARD OF DIRECTORS OR BY THE DELEGATES. 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 PREPARING CPA WILL REVIEW THE TAX RETURN WITH AUDIT COMMITTEE. AFTER THE REVIEW AND CHANGES ARE MADE, THE FINAL RETURN IS SENT TO THE BOARD OF DIRECTORS FOR THEIR SUBSEQUENT APPROVAL. 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.