2014-04-08T10:51:06-05:00 2013-09-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2012-10-01 042703281 GIRL SCOUTS OF EASTERN MASSACHUSETTS INC GIRL 6174821078 95 BERKELEY STREET BOSTON MA 02116 PAM SALKOVITZ 6174821078 2014-03-31 1 CARLA M MCCALL CPA P00535908 5083669100 2014-03-26 2012 2015-11-30 17:44:51Z PAM SALKOVITZ 95 BERKELEY STREET BOSTON MA 02116 22091907 0 X WWW.HERGIRLSCOUTS.ORG X 1980 MA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 23 23 466 16900 15284 3301 1666057 1332417 2789249 2801668 870576 409753 7348015 6884266 12673897 11428104 238000 220446 0 0 7660940 7949564 0 0 959230 4380340 4148492 12279280 12318502 394617 -890398 20890584 20667334 1094438 1155558 19796146 19511776 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 5614774 176715 2679505 CAMP - GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERS 4 RESIDENT, 9 DAY, AND 3 FAMILY CAMP PROGRAMS FOR GIRLS AGES 6-17. LAST YEAR WE PROVIDED SERVICES AND PROGRAMS FOR ALMOST 7,300 PARTICIPANTS (SOME REPEAT PROGRAM ATTENDEES) WHO TOOK PART IN THE CAMP PATHWAY. OUR CAMPS ARE LOCATED THROUGHOUT EASTERN MASSACHUSETTS AND IN CENTRAL AND SOUTHERN NEW HAMPSHIRE. GIRL SCOUT CAMP IS A SAFE, FUN AND AFFORDABLE OPTION FOR SUMMER. THERE ARE FOUR RESIDENT CAMPS EACH SPECIALIZING IN A CERTAIN ACTIVITY. CAMP FAVORITE IS KNOWN FOR ITS SAILING; CAMP WIND-IN-THE-PINES IS THE ADVENTURE CAMP AND IS FOR THE GIRL WHO LIKES TO GO ROCK CLIMBING, WHITE WATER RAFTING OR PARTICIPATE IN THE ROPES COURSE; CAMP RUNELS IS FOR THE INNER ARTIST; AND CAMP WABASSO IS FOR ALL OF OUR HORSE LOVERS! RESIDENT CAMP SESSIONS GENERALLY RUN ONE OR TWO WEEKS. LAST YEAR GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERED AN EXCITING AND CREATIVE SUMMER DAY CAMP PROGRAM FOR GIRLS ENTERING GRADES 1-12. CAMPERS WILL HAVE A REWARDING EXPERIENCE WHETHER THEY COME FOR ONE WEEK OR ALL SEVEN. EACH WEEK HAS A THEME, AND CAMP WILL INCLUDE SOME ACTIVITIES RELATED TO IT, AS WELL AS SWIMMING, SINGING, ARTS AND CRAFTS, NATURE, OUTDOOR SKILLS AND COOKOUTS. THERE ARE ALSO TWO FAMILY CAMP LOCATIONS TO CHOOSE BETWEEN: CAMP MENOTOMY ON LAKE WINNIPESAUKEE IN NEW HAMPSHIRE, AND CAMP FAVORITE ON CAPE COD IN MASSACHUSETTS. FAMILIES SWIM, LEARN TO CANOE OR TAKE OFF ON A LAKE ADVENTURE. SUMMER CAMP ENCOURAGES CHILDREN TO TRY NEW THINGS, FEEL GOOD ABOUT THEMSELVES AND EXPERIENCE ACTIVITIES THAT THEY WOULD NOT NORMALLY BE OFFERED, SUCH AS SAILING, CREATIVE ARTS, HORSEBACK RIDING, DRAMA, ROPES COURSES, TEAM ACTIVITIES AND MUCH MORE. WITH CAMP SETTINGS SPANNING FROM THE WOODS OF NEW HAMPSHIRE TO THE SEACOAST OF CAPE COD, THERE IS SOMETHING FOR EVERYONE. 1929502 24268 6848368 GIRL SCOUT PROGRAM ACTIVITIES - THE GIRL SCOUT LEADERSHIP EXPERIENCE IS A PROGRAM WHICH IS INCLUSIVE AND EMPOWERING, ENCOURAGING EXPERIENTIAL LEARNING AND FOCUSES ON COOPERATIVE LEARNING. THROUGH ACTIVITIES THAT BUILD SELF-CONFIDENCE, CREATIVE DECISION-MAKING SKILLS AND TEAMWORK, GIRLS DEVELOP REAL-WORLD LEADERSHIP ABILITIES THAT WILL LAST THEM A LIFETIME. BY WORKING TOWARD EARNED AWARDS, GIRLS SET GOALS AND BUILD TEAM SPIRIT AND COMMUNICATION SKILLS. ADDITIONALLY, THE GIRL SCOUT GOLD, SILVER, AND BRONZE AWARDS ARE GRANTED TO GIRLS WHO HAVE COMPLETED THE RIGOROUS REQUIREMENTS OF THE AWARDS, WHICH MUST HAVE A LEADERSHIP AND COMMUNITY OUTREACH COMPONENT. IN ADDITION, GSEM NOT ONLY OFFERS THE CORE GIRL SCOUT PROGRAM CENTERED ON THE GIRL SCOUT LEADERSHIP JOURNEYS AND SKILL BUILDING BADGES BUT ALSO OFFERS A ROBUST SELECTION OF PROGRAM OFFERINGS WHICH GIVE GIRLS THE OPPORTUNITY TO TRY A VARIETY OF ACTIVITIES IN AN INDOOR AND OUT-OF-DOOR ENVIRONMENT. IN THE ULTIMATE GUIDE (THE PROGRAM BOOK) ONE CAN FIND MORE THAN 300 ADDITIONAL ACTIVITIES WHICH ROUND OUT A GIRL'S EXPERIENCE. LAST YEAR WE PROVIDED SERVICES FOR MORE THAN 25,000 PARTICIPANTS (SOME REPEAT PROGRAM ATTENDEES) WHO ATTENDED ULTIMATE GUIDE PROGRAM OFFERINGS AND MORE THAN 38,400 (UNDUPLICATED) PARTICIPATED IN THE GIRL SCOUT LEADERSHIP EXPERIENCE. 2432969 19463 166927 FAB FACTOR - OUR 40 WEEK FAB FACTOR PROGRAM SERVES LOW-INCOME GIRLS BETWEEN THE AGES OF 5-18 RESIDING IN URBAN NEIGHBORHOODS. THE 'FAB' FACTOR PROGRAM ENCOURAGES THE GIRLS TO DISCOVER THEIR INNER FABULOUSNESS; WHETHER IT BE HER PROFICIENCY IN MATH OR THE ABILITY TO SPEAK CONFIDENTLY ON ISSUES WHICH SHE FINDS IMPORTANT. WHATEVER SHE DISCOVERS, SHE WILL HAVE THE CONFIDENCE AND BE EMPOWERED TO MAKE A DIFFERENCE. THE PROGRAM FOCUSES ON 4 MODULES, FINANCIAL LITERACY (FINANCE AND BANKING), HEALTH AND FITNESS (FIT AND BEAUTIFUL), LEADERSHIP ('F'ARAOHS AND BEACONS), AND THE STEM DISCIPLINES (FRACTIONS, FIXTURES AND BYTES, BEAKERS). WE PARTNER WITH COMMUNITY AGENCIES THAT HAVE FULFILLED OUR CRITERIA OF NEED REQUIREMENT AND ARE LOCATED IN ONE OF OUR 14 TARGETED CITIES. THESE CITIES ARE AMONG THOSE:- WITH THE HIGHEST MA TEEN PREGNANCY RATES - WHERE JUVENILE ASSAULTS BY GIRLS ARE MORE LIKELY TO TAKE PLACE BASED ON A COMBINATION OF YOUTH RISK BEHAVIOR, PUBLIC SAFETY AND CRIME DATA - WHERE 9TH-12TH GRADE HS DROPOUT RATES ARE HIGHER THAN THE STATE AVERAGE - WHERE THE POPULATION OF LOW-INCOME STUDENTS IS HIGHER THAN THE STATE AVERAGE THE 'FAB' FACTOR PROGRAM WAS DEVELOPED WITH A BELIEF THAT WITH A TARGETED CURRICULUM, CONSISTENT ACCESS TO CARING ADULTS, AND WITH THE IMPLEMENTATION OF THE GIRL SCOUT LEADERSHIP MODEL, AN INCREDIBLE DIFFERENCE CAN BE MADE IN THE LIVES OF THESE YOUNG GIRLS. LAST YEAR 2,527 (UNDUPLICATED) GIRLS WERE SERVED SPECIFICALLY THROUGH 'FAB' FACTOR. 9977245 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 102 0 1 466 1 1 1 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X X NANCY LEWIS 6174821078 95 BERKELEY STREET BOSTON MA 02116 RONALD O'CONNELL 2.00 X X 0 0 0 MELISSA PALMER 0.50 X X 0 0 0 PAT ROMEO-GILBERT 0.50 X 0 0 0 MARY SHAPIRO 2.00 X X 0 0 0 COLLEEN O'KEEFE 0.50 X 0 0 0 BEA MAH HOLLAND 0.50 X 0 0 0 HEATHER LANTZ 0.50 X 0 0 0 DIANE LONGTIN 0.50 X 0 0 0 DAWN MORRIS 0.50 X X 0 0 0 DANIELLE SHEER 0.50 X 0 0 0 JACKIE GLENN 0.50 X 0 0 0 ELIZABETH STEVENSON 10.00 X X 0 0 0 MARCELA ALDAZ-MATOS 0.50 X 0 0 0 STEPHANIE BROWNE 0.50 X 0 0 0 PAUL CARBONE 1.00 X 0 0 0 RICHARD F GALEHOUSE 0.50 X 0 0 0 JOANNE JOHNSON 0.50 X 0 0 0 SONIA KWON 0.50 X 0 0 0 PAM SALKOVITZ 0.50 X 0 0 0 TANISHA SULLIVAN 0.50 X 0 0 0 TRICIA TILFORD 0.50 X 0 0 0 JANE PUFFER 0.50 X 0 0 0 MARY CREALESE 0.50 X 0 0 0 RUTH N BRAMSON 40.00 X 214104 0 1070 BARBARA FORTIER 40.00 X 132392 0 5794 NANCY LEWIS 40.00 X 130996 0 5794 VIOLET APPLE 40.00 X 142000 0 5845 MARY TIERNAN 40.00 X 121458 0 5732 740950 0 24235 5 0 1 0 0 460270 160468 711679 1332417 CAMPING 813410 2211551 2211551 GIRL PROGRAMS 813410 531629 531629 OTHER PROGRAMS 813410 29746 29746 ADULT PROGRAMS 813410 28742 28742 2801668 303260 303260 5754820 5648327 106493 106493 106493 14025 160468 38175 -24150 -24150 11752337 4977301 6775036 6759752 15284 OTHER REVENUE 900099 133380 133380 133380 11428104 9694800 15284 385603 220446 220446 500683 181663 243280 75740 5819808 4922446 361967 535395 1149198 931315 112854 105029 479875 352907 67708 59260 18842 18842 47645 47645 76355 76355 245601 177106 49352 19143 619370 466956 87802 64612 681698 509904 129558 42236 189422 167385 17315 4722 58020 41043 10456 6521 378376 277067 78346 22963 247433 184310 48815 14308 PROGRAM EXPENSES 1432478 1432478 EQUIPMENT COSTS 140834 103126 29161 8547 MEMBERSHIP DUES 12418 9093 2571 754 12318502 9977245 1382027 959230 497743 498694 2127005 1749952 61429 26114 91577 87558 356252 300909 195844 130850 16404932 10962284 5762607 5442648 11646929 12324160 47358 103840 106449 20890584 20667334 969835 869862 124603 285696 1094438 1155558 X 16652295 16385967 899313 876849 2244538 2248960 19796146 19511776 20890584 20667334 X -890398 603419 2609 X 0 1 X 1 0 X 1202569 1429492 1465842 1734837 1332417 7165157 2363467 2651171 2729529 2789249 2801668 13335084 3566036 4080663 4195371 4524086 4134085 20500241 0 0 0 20500241 365199 305547 293729 265029 303260 1532764 365199 305547 293729 265029 303260 1532764 4923 4260 10486 19084 15284 54037 35981 104787 93508 128342 133380 495998 3972139 4495257 4593094 4936541 4586009 22583040 0.90780 0.90680 0.06790 0.07190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 4301 0 0 4301 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: MEMBERS OF THE STAFF AND BOARD OF GIRL SCOUTS OF EASTERN MASSACHUSETTS MET WITH OUR CONGRESSIONAL REPRESENTATIVES TO ASK FOR THEIR SUPPORT ON HOUSE OF REPRESENTATIVES BILL H.R. 2134 AND SENATE BILL S. 1302 BOTH OF WHICH WOULD PROVIDE CHANGES TO FUNDING REQUIREMENTS FOR DEFINED BENEFIT PENSIONS. THE BILLS WERE DISCUSSED AND PACKETS OF INFORMATION WERE PROVIDED TO THE REPRESENTATIVES. X X 1 45.00 0 1 0 0.00 0 2764909 1813 146391 53665 2859448 2456322 20940 288797 1150 2764909 2478326 12510 -32423 2091 2456322 2392762 20025 81462 15923 2478326 3094308 10000 -652907 58639 2392762 0.75000 0.25000 0 0 1362800 1362800 11275720 7809370 3466350 81371 81371 0 2354944 2107765 247179 1330097 963778 366319 5442648 X 12329183 603419 333231 40784 977434 11351749 76355 76355 11428104 12613553 333231 38175 371406 12242147 76355 76355 12318502 DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: THE GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DID NOT INCUR ANY EXPENSES OR GENERATE ANY REVENUE ON THE CONSERVATION EASEMENT DURING THE YEAR. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: GSEM'S ENDOWMENT FUNDS ARE TO BE USED FOR THE FOLLOWING DONOR DESIGNATED PURPOSES: PROGRAM AND PROPERTY PROJECTS FINANCIAL AID GIRL SCOUTING IN VARIOUS INDIVIDUAL TOWNS DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: UNCERTAIN TAX POSITION FOOTNOTE: THE COUNCIL FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES THE COUNCIL TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF SEPTEMBER 30, 2013 AND 2012, THE COUNCIL DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 2,609. SPECIAL EVENT EXPENSE SHOWN NET ON 990, PART VIII, LINE 8B 38,175. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE SHOWN NET ON 990, PART VIII, LINE 8B 38,175. LEADING WOMEN 174493 160468 14025 26369 11806 0 174493 160468 14025 26369 11806 38175 -24150 1 CAMPERSHIP 414 137950 FAIR MARKET VALUE SEE SCHEDULE I, PART IV. PROGRAM AWARDS 318 50838 FAIR MARKET VALUE SEE SCHEDULE I, PART IV. MEMBERSHIP 3549 31658 FAIR MARKET VALUE SEE SCHEDULE I, PART IV. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DOES NOT MAKE GRANTS TO INDIVIDUALS BUT DOES PROVIDE FINANCIAL ASSISTANCE TO INDIVIDUALS TO HELP THEM TO BECOME MEMBERS, ATTEND OUR PROGRAMS OR ENROLL IN CAMP. WE USE THE FEDERAL POVERTY GUIDELINES AND BASED ON THE COST OF THE EVENT, INDIVIDUALS ARE GRANTED CAMP FUNDING AWARDS, OR FINANCIAL ASSISTANCE TO OTHER PROGRAMS. WE WILL ALSO PAY THE MEMBERSHIP FEE REQUIRED TO ENROLL A GIRL IN GIRL SCOUTING. THE FORMS ARE FILED AND KEPT. THERE IS A RECORD FOR EACH GIRL WHO IS PROVIDED FINANCIAL ASSISTANCE. FILES ARE RETAINED BASED ON OUR RETENTION POLICY. X X X X 0 0 0 0 0 0 0 0 0 RUTH N BRAMSON 214104 0 0 0 0 0 0 0 1070 0 215174 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALL ADULT VOLUNTEERS AND GIRLS FOURTEEN (14) YEARS OF AGE AND OVER WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT REGISTERED THROUGH THE COUNCIL ARE ELIGIBLE TO BE MEMBERS OF THE COUNCIL. ALL MEMBERS OF THE COUNCIL SHALL BE VOTING MEMBERS; THE VOTING MEMBERS OF THE COUNCIL SHALL CONSIST OF: 1.02.1 DELEGATES ELECTED BY REGIONS (AS DEFINED IN ARTICLE V); 1.02.2 VOTING MEMBERS OF THE BOARD OF DIRECTORS (AS SET FORTH IN ARTICLE IV, SECTION 4.02, EXCLUDING GIRL MEMBERS) 1.02.3 MEMBERS OF THE COUNCIL NOMINATING AND DEVELOPMENT COMMITTEE; AND 1.02.4 DELEGATES ELECTED TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE USA AS DEFINED IN ARTICLE VI. THE TOTAL NUMBER OF VOTING MEMBERS SHALL BE NO FEWER THAN NINETY-TWO (92), AND AT LEAST THREE-QUARTERS (3/4) OF THE VOTING MEMBERS SHALL BE DELEGATES ELECTED BY THE REGIONS. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE COUNCIL SHALL: 1.03.1 ELECT, AS SET FORTH IN ARTICLE III, SECTION 3.01 OF THESE BYLAWS, THE OFFICERS OF THE COUNCIL (EXCEPT THE CHIEF EXECUTIVE OFFICER) AND OTHER OFFICERS AS PROVIDED FOR IN ARTICLE III, SECTION 3.02; THE MEMBERS AT LARGE OF THE BOARD OF DIRECTORS; THE MEMBERS OF THE COUNCIL NOMINATING AND DEVELOPMENT COMMITTEE; AND THE DELEGATES AND THE PERSONS TO FILL VACANCIES AMONG DELEGATES TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE U.S.A; 1.03.2 SUGGEST THE GENERAL LINES OF DIRECTION FOR GIRL SCOUTING LOCALLY BY RECEIVING AND ACTING UPON REPORTS OF THE BOARD OF DIRECTORS AND BY GIVING GUIDANCE TO THE BOARD; 1.03.3 BE AUTHORIZED TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS, EXCEPT AS STATED IN ARTICLE XI OF THESE BYLAWS; 1.03.4 BE AUTHORIZED TO TAKE ALL OTHER ACTIONS WITHIN THE RESPONSIBILITIES OF THE MEMBERS OF THE COUNCIL AND REQUIRING A VOTE OF THE MEMBERS OF THE COUNCIL; 1.03.5 CONDUCT SUCH OTHER BUSINESS AS MAY FROM TIME TO TIME COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE AND, ONCE APPROVED BY THAT COMMITTEE, WILL BE DISTRIBUTED TO THE FULL BOARD VIA E-MAIL. AT A SUBSEQUENT BOARD MEETING THE BOARD WILL VOTE TO ACCEPT THE 990. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE BOARD IS ASKED TO REVIEW AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY. A STATEMENT IS SUBMITTED BY EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S ANNUAL PERFORMANCE GOALS ARE SET AND REVIEWED BY THE PERSONNEL COMMITTEE. COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE AND IS BASED ON COMPARISONS TO OTHER SIMILARLY SIZED GIRL SCOUT COUNCILS, SIMILARLY SIZED AND MISSIONED NOT-FOR-PROFIT ORGANIZATIONS IN THE GREATER BOSTON AREA, AND BALANCED AGAINST BUDGETARY REALITIES AND EXECUTIVE COMPENSATION TRENDS IN THE NOT-FOR PROFIT SECTOR. GSEM, WITH THE ASSISTANCE OF GIRL SCOUTS OF THE UNITED STATES OF AMERICA (GSUSA), HAS ESTABLISHED SALARY GRADES AND BANDS FOR ALL POSITIONS. GSEM (THROUGH ITS HUMAN RESOURCES DIRECTOR) REVIEWS COMPARABLE INDUSTRY DATA TO DETERMINE COMPENSATION FOR KEY POSITIONS, INCLUDING THE CEO. GSUSA PROVIDES ANNUAL UPDATES ON INCREASES TO THE SALARY GRADES. COMPENSATION FOR OTHER POSITIONS IS BASED ON THESE SALARY GRADES, INTERNAL EQUITY CONSIDERATIONS, AND BUDGETARY CONSIDERATIONS, AND IS MADE BY THE CEO AND/OR CHIEF OFFICER FOR THE FUNCTION, AND THE HUMAN RESOURCES DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE POSTED ON THE WEB SITE. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 2,609.