2015-08-24T11:00:18-05:00 2014-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2014-01-01 350876381 Girl Scouts of Central Indiana Inc GIRL 3179246800 2611 Waterfront Parkway East Drive Indianapolis IN 46214 Deborah Hearn Smith CEO 2015-08-24 true Jacqueline Coburn P00244301 3175698989 2014 2016-02-25 16:41:14Z Deborah Hearn Smith 2611 Waterfront Parkway East Drive Indianapolis IN 46214 12671705 false X www.girlscoutsindiana.org X 1939 IN Girl Scouts build girls of courage, confidence and character who make the world a better place. 29 29 261 18000 0 0 2134172 1969494 7773567 7925189 247059 510826 164936 -32230 10319734 10373279 362732 283415 0 5816066 5505192 0 702317 4237197 3979059 10415995 9767666 -96261 605613 14731562 15051627 1162469 1152696 13569093 13898931 Girl Scouts build girls of courage, confidence and character who make the world a better place. false false 8118120 283415 7984534 The Girl Scout leadership experience is a nationally defined program, which is customized to meet the needs of more than 40,000 girls in central Indiana. It is characterized by 15 developmental outcomes. Girl Scout activities are intentionally based on the three leadership keys: discover, connect and take action. The three keys help Girl Scouts engage in activities and allow them to discover (self and community), connect with others, and take action to improve their communities. All Girl Scout activities incorporate the Girl Scout processes - girl led, learning by doing, and cooperative learning. When girls do activities that are intentionally based on the three keys and that use the processes, they develop courage, confidence, and character, and work to make their world a better place. 8118120 true true false false false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false false false false false false true false false false true 56 0 true 261 true false false false false false true true false false false false X 29 29 false false false false true true true true true false true true true true true true true true false false false IN X Kathy J Tyson 3179246805 2611 Waterfront Parkway E Dr STE100 Indianpolis IN 46214 Crystal Livers-Powers Board Chair 5.00 X X 0 0 0 Dr Nicole Harper Secretary 1.00 X X 0 0 0 Diana Sullivan Second Vice Chair 1.00 X X 0 0 0 Blaire Dougherty Treasurer 1.00 X X 0 0 0 Carolyn Bunzendahl First Vice Chair 1.00 X X 0 0 0 Connie Saywell (partial year) Board Member 1.00 X 0 0 0 Katasha Butler Board Member 1.00 X 0 0 0 Beth Forman Board Member 1.00 X 0 0 0 Patty Feilen(partial year) Board Member 1.00 X 0 0 0 Heather Zoellick Board Member 1.00 X 0 0 0 Karen Celestino-Horseman Board Member 1.00 X 0 0 0 Bettye Dobkins (partial year) Board Member 1.00 X 0 0 0 Luanne Christofaro Board Member 1.00 X 0 0 0 Crystal Williams (partial year) Board Member 1.00 X 0 0 0 Deborah Lyons Board Member 1.00 X 0 0 0 Peggy Naile (partial year) Board Member 1.00 X 0 0 0 Susan Springirth Board Member 1.00 X 0 0 0 Shelly Langona Board Member 1.00 X 0 0 0 Sylvia Marshall Bogle Board Member 1.00 X 0 0 0 Barb Miller (partial year) Board Member 1.00 X 0 0 0 Patricia Jones (partial year) Board Member 1.00 X 0 0 0 Dr Terry Whitt Bailey Board Member 1.00 X 0 0 0 Betsy Phillips Board Member 1.00 X 0 0 0 Jasmine French Board Member 1.00 X 0 0 0 Stephanie Gossman Board Member 1.00 X 0 0 0 Elizabeth Helms Board Member 1.00 X 0 0 0 Sarah Kendall Board Member 1.00 X 0 0 0 Jeffrey Mastin Board Member 1.00 X 0 0 0 Roberta Courtright Board Member 1.00 X 0 0 0 Kimberly Ford Board Member 1.00 X 0 0 0 Vandana Kapur Board Member 1.00 X 0 0 0 Elizabeth Kmiec Board Member 1.00 X 0 0 0 James Nickens Jr Board Member 1.00 X 0 0 0 Myrna Ozaeta Board Member 1.00 X 0 0 0 Stephanie Smithey Board Member 1.00 X 0 0 0 Jennifer Stansberry Board Member 1.00 X 0 0 0 Deborah Hearn Smith CEO 60.00 X 138236 0 28015 Kathy Jean Tyson CFO 40.00 X 96069 0 16244 234305 0 44259 1 false true false KORT BUILDERS INC 8709 CASTLE PARK DRIVE INDIANAPOLIS IN 46256 CONSTRUCTION 316074 Rowland Designs 702 North Capitol Avenue Indianapolis IN 46204 Architects 267693 2 333404 156750 1479340 1969494 Program Product Sales 900099 7228986 7228986 Program Service Fees 900099 696203 696203 0 0 0 0 7925189 128093 128093 0 0 0 0 19958 20522 -564 0 -564 -564 2553751 15000 2177599 8419 376152 6581 382733 382733 875 156750 91886 -91011 -91011 0 0 0 0 Miscellaneous Revenue 900099 59345 59345 0 0 0 0 59345 10373279 7984534 0 419251 283415 283415 285902 225863 34308 25731 3744425 2958096 449331 336998 739344 584083 88721 66540 403701 318924 48444 36333 331820 262138 39818 29864 7859 7859 29000 29000 104180 103461 -34786 35505 44415 42275 2140 452694 371209 58850 22635 184936 75898 76379 32659 784401 725179 36004 23218 342311 325504 9140 7667 157701 101307 23308 33086 37745 35578 2167 369984 355513 13511 960 177853 152616 18568 6669 Supplies and Program Expense 517906 476681 16314 24911 Awards & Recognitions 393829 388197 3505 2127 Small Equipment Expenses 104417 93328 9021 2068 Bad Debts 116700 116700 153128 122155 17767 13206 9767666 8118120 947229 702317 1360 1360 3011153 2490078 371520 445170 13758 40751 378836 417905 96766 144742 10500417 5137002 4913962 5363415 5424887 5621957 0 0 519320 526249 14731562 15051627 316289 276833 17094 846180 858769 0 0 1162469 1152696 X 11885622 11932581 936124 1220965 747347 745385 13569093 13898931 14731562 15051627 X 605613 -286309 0 0 10534 X false true X true false X 936580 1942529 1163099 2104582 1969494 8116284 936580 1942529 1163099 2104582 1969494 8116284 1110367 7005917 173626 139853 151671 129559 148051 742760 69700 91395 26687 246066 60220 494068 9353112 67502207 0.7490 0.7515 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 60975.0, COLUMN B - 68005.0, COLUMN C - 25687.0, COLUMN D - 13566.0, COLUMN E - 59345.0, COLUMN F - 227578.0; DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 8725.0, COLUMN B - 23390.0, COLUMN C - 1000.0, COLUMN D - 500.0, COLUMN E - 875.0, COLUMN F - 34490.0; DESCRIPTION - TIMBER HARVEST SALES, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 232000.0, COLUMN E - , COLUMN F - 232000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 625666 0 8832 1903 632595 564461 17725 47740 4260 625666 537136 3000 32075 7750 564461 572725 50 -24475 11164 537136 541186 50 32919 1430 572725 0.2011 0.7989 0.0 true false 509600 509600 8612501 4240325 4372176 1087628 896677 190951 290688 290688 5363415 0 X 10209913 -286309 122943 -163366 10373279 0 0 10373279 9880075 112409 112409 9767666 0 0 9767666 Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds are held in perpetuity to support general and specific programs of the Girl Scouts of Central Indiana. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Council is exempt from income taxes on income from related activities under Section 501(c)(3) of the U. S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Council is not considered to be a private foundation under Section 509(a) of the Internal Revenue Code. The Council follows guidance issued by the FASB with respect to accounting for uncertainty in income taxes. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. The Council does not expect the total amount of unrecorded tax benefits to significantly change in the next 12 months. The Council recognizes interest and/or penalties related to income tax matters in income tax expense. The Council did not have any amounts accrued for interest and penalties at December 31, 2014 and 2013. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expenses - 91887 Rental Facility Expenses - 20522 Change in Value of Benefitical Interest in Assets Held by Others - 12496 Change in Value of Beneficial Interest in Perpertual Trust - -1962 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 91887 Rental Facility Expenses - 20522 Leadership Luncheons 157625 156750 875 10540 25704 23382 32260 0 0 157625 156750 875 10540 25704 23382 32260 91886 -91011 true Scholarships 13 10000 Camp and Program Assistance 470 127653 Membership Dues Assistance 9717 145762 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Scholarships are awarded to graduating high school senior Girl Scout recipients for tuition and fees at a college or university. The award checks are made payable to the university and the recipient both, to ensure the funds are being spent on appropriate expenditures at the university. The member fee subsidies are assistance with GSUSA membership dues. The amount of dues ($15) is remitted to GSUSA on their behalf. Monitoring of funds is not necessary. The camp and program assistance are similar to the membership fee subsidies. No cash is being given to members. Instead, their fee for these programs is being discounted or relieved. Therefore, the monitoring of grant funds is not necessary. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships are awarded to graduating high school senior Girl Scout recipients for tuition and fees at a college or university. The award checks are made payable to the university and the recipient both, to ensure the funds are being spent on appropriate expenditures at the university. The member fee subsidies are assistance with GSUSA membership dues. The amount of dues ($15) is remitted to GSUSA on their behalf. Monitoring of funds is not necessary. The camp and program assistance are similar to the membership fee subsidies. No cash is being given to members. Instead, their fee for these programs is being discounted or relieved. Therefore, the monitoring of grant funds is not necessary. false false false false false false false false false Deborah Hearn Smith CEO 138236 0 0 0 0 0 10667 0 17348 0 166251 0 0 0 Form 990, Part VI, Line 15a Process Used to Establish Compensation of Top Management Official The Girl Scouts of Central Indiana, Inc. has a compensation committee which is made up of the board chair and 3-5 board members. The committee is responsible for conducting an annual performance appraisal of the CEO. The committee determines the annual merit increase (if any) and resulting salary to be provided based upon review of other comparable nonprofit organization's forms 990. The decision is documented in the employee's file in the payroll department. the salary review occurs on an annual basis, with the last review occurring during 2013. Form 990, Part VI, Line 15b Process Used to Establish Compensation of Other Officers The CEO reviews the CFO's compensation. This compensation review was conducted in 2014. Form 990, Part VI, Line 6 Classes of members or stockholders The organization's governing documents explain that the members of the organization are representatives selected by county constituencies. There are always at least 200 members of the same class. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The members have the right to elect the officers of the council, the members-at-large of the Board of Directors and the members of the board development committee. The organization's members also select the delegates and persons to fill vacancies among the delegates, should vacancies occur, to the national council of Girl Scouts of the United States of America, as each council elects delegates to the national council. In addition, the members have the right to amend the organization's governing documents. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders When the governing documents are amended, the amendments are subject to approval by the members. No other decisions of the governing body are subject to the member's approval. Form 990, Part VI, Line 11b Review of form 990 by governing body An in depth review of a draft copy of the Form 990 is preformed by the Audit Committee. Once approved by the Audit Committee, each board member is provided a copy prior to the return being electronically filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Each member of the board of directors and officers of the organization signs an annual conflict of interest policy that discloses any actual or potential conflicts of interest. These statements are reviewed by the board chair. When any such conflict of interest is relevant to a matter requiring action by the board, the interested person shall call it to the attention of the chairperson, and such person shall not vote on the matter. Moreover, the person having the conflict shall leave the room in which the meeting is held and not participate in the final deliberations or decision regarding the matter under consideration. A board member shall advise the Chairman in writing of any potential conflicts or interest which arise after signing the statement. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Beneficial Interest in Assets Held by Others - 12496; Change in Value of Beneficial Interest in Perpetual Trust - -1962; Perpetual Trust (1) Investments IN NA false false false false false false false false false false false false false false false false false false false false