2014-04-05T13:36:52-05:00 2013-09-30 742516372 REYNOLDS & FRANKE PC 6836 AUSTIN CENTER BLVD SUITE 250 AUSTIN TX 78731 990 2012-10-01 741109644 GIRL SCOUTS OF CENTRAL TEXAS GIRL 5124537391 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 LYNELLE MCKAY 5124537391 2014-04-05 1 RONALD H REYNOLDS CPA P00964479 5122063141 2014-04-05 2012 2015-11-30 17:44:51Z LYNELLE MCKAY 12012 PARK THIRTY-FIVE CIRCLE AUSTIN TX 78753 13679964 0 X WWW.GSCTX.ORG X 1926 TX TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 18 18 219 13434 8535 0 1306437 867771 696568 2005461 5237 41564 5211402 7607550 7219644 10522346 12500 14525 0 0 4088624 4027905 56478 56177 491429 3045872 5965099 7203474 10063706 16170 458640 10678917 12647840 2270840 2058806 8408077 10589034 X TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 2148699 14525 1375889 MEMBERSHIP: SERVES GIRLS GRADES K-12 OR THROUGH HIGH SCHOOL GRADUATION IN THE CENTRAL TEXAS 46-COUNTY JURISDICTION. PROGRAM 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. 2578438 3816299 INDIVIDUAL AND COMMUNITY DEVELOPMENT: GIRLS AND ADULTS WORK IN PARTNERSHIP IN THE DEVLOPMENT OF STRONG VALUES, BODIES AND MINDS BY PARTICIPATION IN PROGRAMS FOCUSED ON VIOLENCE PRVENTION, SPORTS, LITERACY, TEEN PREGNANCY AND CRIMINAL BEHAVIOR AVOIDANCE, MATH, SCIENCE, AND TECHNOLOGY. GIRLS WORK IN TEAMS TO GIVE BACK TO THE COMMUNITY THROUGH VARIOUS PROJECTS THAT HELP THEM IMPROVE THEIR SKILLS IN TEAM BUILDING, LEADERSHIP, AND DECISION MAKING. 1633011 4450297 OUTDOOR EDUCATION: GIRLS AND ADULTS LEARN SELF-SUFFICIENCY, LEADERSHIP, TEAM BUILDING, AND PROBLEM SOLVING SKILLS THROUGH PARTICIPATION IN HIGH ADVENTURE ACTIVITES (LAND & WATER ACTIVITIES), CAMPING OPPORTUNITIES, AND ENVIRONMENTAL STUDIES. 2234646 CAREER DEVELOPMENT: GIRLS ARE EXPOSED TO VARIOUS CAREER OPTIONS THROUGH A SERIES OF MEETINGS & EVENTS. MIDDLE SCHOOL & SENIOR HIGH SCHOOL GIRLS ARE THE MAJOR PARTICIPANTS IN THIS AREA AS THEY ENHANCE AND BUILD ON PREVIOUS EXPERIENCES RELATED TO WORK ETHICS AND SOCIAL, GOAL SETTING, LEADERSHIP, DECISION MAKING, AND PRESENTATION SKILLS. 2234646 8594794 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 69 1 1 219 1 1 1 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 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 KIRSTEN BILLHARDT 1.00 X X 0 0 0 BETH THORSON 1.00 X X 0 0 0 LINDA GOSS 1.00 X X 0 0 0 SUZANNE COPELAND 1.00 X X 0 0 0 RACHEL BAUMGARTNER 1.00 X X 0 0 0 NICOLE SCHWARTZ 1.00 X X 0 0 0 DAVID BOEHNER 1.00 X 0 0 0 DUDRA BUTLER 1.00 X 0 0 0 TRISH COY 1.00 X 0 0 0 LESLIE DVORAK 1.00 X 0 0 0 SANDRA FORSYTHE 1.00 X 0 0 0 WHITNEY HAMNET-PIRKLE 1.00 X 0 0 0 MEGAN KEEN 1.00 X 0 0 0 BILL KEIENBURG 1.00 X 0 0 0 CONNIE MCCRARY 1.00 X 0 0 0 LESLIE MIDGLEY 1.00 X 0 0 0 LISA SIKORA 1.00 X 0 0 0 CHARMAINE WINTERS 1.00 X 0 0 0 MELISSA FLEMING OCT12 - JAN13 1.00 X 0 0 0 VICKI CARPENTER OCT12 - JAN13 1.00 X 0 0 0 JAN FERNANDEZ OCT12 - JAN13 1.00 X 0 0 0 IFFAT MUSHTAQ OCT12 - SEPT13 1.00 X 0 0 0 LYNELLE MCKAY JUNE13 - SEPT13 40.00 X 0 0 0 ETTA MOORE OCT 12 - DEC 12 40.00 X 111311 0 5769 GERALD SPATARO 40.00 X 36789 0 4179 148100 0 9948 1 0 0 0 MINDSHIFT TECHNOLOGIES 8341 CROSS PARK DRIVE AUSTIN TX 78754 IT SERVICES 115648 1 124593 116224 194875 432079 28685 867771 TROOP ACTIVITIES 900099 1376089 1376089 PROGRAM SERVICES 900099 620837 620837 ADVERTISING INCOME 541800 8535 8535 2005461 16122 16122 337 337 25442 0 25442 25442 25442 31891 116224 70722 -38831 -38831 485 0 485 485 10668894 3086896 7581998 7581998 REIMBURSED INCOME 900099 41362 41362 MISCELLANEOUS INCOME 900099 11625 11625 BAD DEBT RECOVERY 900099 5761 5761 4813 4813 63561 10522346 9642485 8535 3555 14525 14525 207424 157033 32504 17887 2916597 2204131 456727 255739 252094 180345 46836 24913 356772 278590 56603 21579 295018 223382 44979 26657 87893 62643 24657 593 89468 89468 26180 26180 56177 56177 215140 190116 23034 1990 11119 11119 943539 838220 54821 50498 102084 80393 21291 400 385309 349893 31369 4047 177428 155555 10026 11847 20305 14076 3396 2833 87493 80493 5250 1750 622212 574188 35820 12204 114832 105686 6892 2254 TROOP PROGRAMS 2933067 2933067 ASSISTANCE TO TROOPS 137969 137969 MISCELLANEOUS 11061 3370 7630 61 10063706 8594794 977483 491429 371912 1068177 92439 92654 166351 26638 179306 149932 315406 257157 105925 88613 15760258 7391337 8843047 8368921 604531 707676 0 1888072 10678917 12647840 200762 102384 7525 1411039 1341465 651514 614957 2270840 2058806 X 7512453 9725957 819188 781570 76436 81507 8408077 10589034 10678917 12647840 458640 83416 -13233 1652134 0 X 0 1 X 1 0 X 991700 1026328 1206190 1324486 867771 5416475 991700 1026328 1206190 1324486 867771 5416475 39452 5377023 14307 7165 8976 8054 41901 80403 31916 28569 23285 34474 63561 181805 5678683 50626652 0.94690 0.95580 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BAD DEBT RECOVERY - 2008 AMOUNT: $ 1,094. 2009 AMOUNT: $ 2,525. 2010 AMOUNT: $ 3,096. 2011 AMOUNT: $ 2,895. 2012 AMOUNT: $ 5,761. REIMBURSED INCOME - 2008 AMOUNT: $ 30,822. 2009 AMOUNT: $ 26,044. 2010 AMOUNT: $ 20,189. 2011 AMOUNT: $ 31,579. 2012 AMOUNT: $ 41,362. MISCELLANEOUS - 2012 AMOUNT: $ 11,625. INSURANCE PROCEEDS - 2012 AMOUNT: $ 4,663. SETTLEMENT PROCEEDS - 2012 AMOUNT: $ 150. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76436 6040 969 81507 70312 6476 352 76436 74767 3254 7709 70312 72073 10 2684 74767 101268 847 30000 42 72073 1.00000 1 0 1029828 1029828 11208876 4727031 6481845 531157 331997 199160 2127261 1918052 209209 863136 414257 448879 8368921 MUTUAL FUNDS 577186 F BENEFICIAL INTERESTS 130490 F 707676 RESTRICTED TROOP CASH 1888072 1888072 SHORT TERM LEASE LIABILITY 30454 LONG TERM LEASE LIABILITY 4906 OTHER ACCRUED LIABILITIES 191897 OTHER DEFERRED CREDITS-CURRENT 387700 614957 X 7663412 83416 4211 87627 7575785 2946561 2946561 10522346 7370527 17444 222444 239888 7130639 2933067 2933067 10063706 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012. 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 -70,721. RECLASSED IN-KIND REVENUE -151,723. TROOP ACTIVITY 1,376,089. DIRECT COST ALLOCATION TO TROOP 1,792,916. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 70,721. RECLASSED IN-KIND EXPENSES 151,723. PART XII, LINE 4B - OTHER ADJUSTMENTS: TROOP PROGRAMS 2,933,067. THE ACTIVITY FOR 2,000 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. X 1 DINI PARTNERS 3724 JEFFERSON STREET STE 302 AUSTIN TX 78731 CAPITAL CAMPAIGN 0 0 56177 -56177 56177 -56177 WOMEN OF DISTINCTION 129067 116224 12843 2101 33795 19704 S'MORE SOIRE 12912 12912 209 5356 6319 3 6136 6136 3238 148115 116224 31891 2310 39151 29261 70722 -38831 1 SCHOLARSHIPS 22 14525 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 SERVER & EQUIPMENT 1 24685 FAIR MARKET VALUE X HORSE 1 4000 DONOR VALUE 0 1 0 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. FORM 990, PART XI, LINE 8: THE ACTIVITY FOR 2,000 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 INCOME AND EXPENSE ASSOCIATED WITH THIS ACTIVITY HAS BEEN INCLUDED IN THIS RETURN. ADDITIONALLY, AN APPROXIMATION OF THE ENDING CASH BALANCES CONTROLLED BY THE TROOPS HAS BEEN ADDED TO THE BALANCE SHEET. THE NET EFFECT OF THESE ADDITIONS IS THE PRIOR PERIOD ADJUSTMENT SHOWN ON THE FORM 990 PAGE 12.