2014-08-14T09:00:26-05:00 2013-12-31 CROWE HORWATH LLP 3815 RIVER CROSSING PARKWAY SUITE 300 INDIANAPOLIS IN 462400977 990 2013-01-01 350876381 GIRL SCOUTS OF CENTRAL INDIANA INC GIRL 3179246800 2611 Waterfront Parkway East Drive Indianapolis IN 46214 DEBORAH HEARN SMITH CEO 2014-08-07 true Rachel Spurlock P00520729 3175698989 2013 2015-11-30 17:44:51Z DEBORAH HEARN SMITH 2611 Waterfront Parkway E Dr STE100 Indianapolis IN 46214 12646967 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 29 240 18000 0 0 1163099 2134172 8430614 7773567 145335 247059 -56815 164936 9682233 10319734 299682 362732 0 0 5336657 5816066 0 0 709323 4413280 4237197 10049619 10415995 -367386 -96261 14612584 14731562 1441564 1162469 13171020 13569093 GIRL SCOUTS BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. false false 8491721 362732 7787133 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. 8491721 true true false true 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 false true 41 0 true 240 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 true false false IN X Kathy J Tyson 3179246805 2611 Waterfront Parkway E Dr STE100 Indianpolis IN 46214 BLAIRE DOUGHERTY TREASURER 1.00 X X 0 0 0 CARL BENDER PARTIAL YEAR SECRETARY 1.00 X X 0 0 0 CAROLYN BUNZENDAHL FIRST VICE CHAIR 1.00 X X 0 0 0 CRYSTAL LIVERS-POWERS BOARD CHAIR 5.00 X X 0 0 0 DEBI LADYMAN PARTIAL YEAR TREASURER 1.00 X X 0 0 0 DIANA SULLIVAN SECOND VICE CHAIR 1.00 X X 0 0 0 DR NICOLE HARPER SECRETARY 1.00 X X 0 0 0 BARB MILLER BOARD MEMBER 1.00 X 0 0 0 BETH FORMAN BOARD MEMBER 1.00 X 0 0 0 BETSY PHILLIPS BOARD MEMBER 1.00 X 0 0 0 BETTYE DOBKINS BOARD MEMBER 1.00 X 0 0 0 CARLA TUCKER PARTIAL YEAR BOARD MEMBER 1.00 X 0 0 0 CAROLIN REQUIZ SMITH PARTIAL YEAR BOARD MEMBER 1.00 X 0 0 0 CONNIE SAYWELL BOARD MEMBER 1.00 X 0 0 0 CRYSTAL WILLIAMS BOARD MEMBER 1.00 X 0 0 0 DEBORAH LYONS BOARD MEMBER 1.00 X 0 0 0 DR TERRY WHITT BAILEY BOARD MEMBER 1.00 X 0 0 0 ELIZABETH HELMS BOARD MEMBER 1.00 X 0 0 0 HEATHER ZOELLICK BOARD MEMBER 1.00 X 0 0 0 IRIS ROSA BOARD MEMBER 1.00 X 0 0 0 JASMINE FRENCH BOARD MEMBER 1.00 X 0 0 0 JEFFREY MASTIN BOARD MEMBER 1.00 X 0 0 0 KAREN CELESTINO-HORSEMAN BOARD MEMBER 1.00 X 0 0 0 KATASHA BUTLER BOARD MEMBER 1.00 X 0 0 0 LUANNE CHRISTOFARO BOARD MEMBER 1.00 X 0 0 0 MARY BURNS PARTIAL YEAR BOARD MEMBER 1.00 X 0 0 0 NANCY MENARD RIDDLE PARTIAL YEAR BOARD MEMBER 1.00 X 0 0 0 PATRICIA JONES BOARD MEMBER 1.00 X 0 0 0 PATTY FEILEN BOARD MEMBER 1.00 X 0 0 0 PEGGY NAILE BOARD MEMBER 1.00 X 0 0 0 SARAH KENDALL BOARD MEMBER 1.00 X 0 0 0 SHELLY LANGONA BOARD MEMBER 1.00 X 0 0 0 STEPHANIE GOSSMAN BOARD MEMBER 1.00 X 0 0 0 SUSAN SPRINGIRTH BOARD MEMBER 1.00 X 0 0 0 SYLVIA MARSHALL BOGLE BOARD MEMBER 1.00 X 0 0 0 DEBORAH HEARN SMITH CEO 60.00 X 140515 0 26606 KATHY JEAN TYSON CFO 40.00 X 95065 0 14953 235580 0 41559 1 false true false KORT BUILDERS INC 8709 CASTLE PARK DRIVE INDIANAPOLIS IN 46256 CONSTRUCTION 468584 1 337243 203400 1593529 2134172 PROGRAM PRODUCT SALES 900099 7042446 7042446 PROGRAM SERVICE FEES 900099 731121 731121 0 0 0 0 0 0 0 7773567 111034 111034 0 0 18525 10422 8103 0 8103 8103 2324697 38906 2185243 42335 139454 -3429 136025 136025 500 203400 89233 -88733 -88733 0 0 TIMBER HARVEST SALES 900099 232000 232000 MISCELLANEOUS REVENUE 900099 13566 13566 0 0 0 0 0 245566 10319734 7787133 0 398429 0 362732 362732 0 0 286259 229007 31489 25763 0 3856999 3085599 424270 347130 671994 530876 80639 60479 663465 524137 79616 59712 337349 242418 69877 25054 0 9773 566 9207 0 29760 510 29250 0 0 0 0 181500 128145 25936 27419 54591 53327 0 1264 453229 386420 31493 35316 167283 15689 142873 8721 0 774262 726176 20786 27300 379901 364290 7052 8559 0 172362 94709 32737 44916 33968 33968 0 333611 333054 221 336 150033 120043 24326 5664 SUPPLIES AND PROGRAM EXPENSE 582332 554380 19217 8735 AWARDS & RECOGNITIONS 461123 456941 3455 727 SMALL EQUIPMENT EXPENSES 163311 70037 79129 14145 BAD DEBTS 107237 107237 0 0 182921 71460 103378 8083 10415995 8491721 1214951 709323 0 1360 1360 4386491 3011153 0 371520 167812 13758 0 0 0 0 423680 378836 167667 96766 9985521 5071559 4662540 4913962 4344919 5424887 0 0 0 0 458115 519320 14612584 14731562 454263 316289 84000 0 0 903301 846180 0 0 1441564 1162469 X 11686155 11885622 771551 936124 713314 747347 13171020 13569093 14612584 14731562 X -96261 445323 49011 X false true X true false X 972813 936580 1942529 1163099 2104582 7119603 0 0 972813 936580 1942529 1163099 2104582 7119603 816759 6302844 92917 173626 139853 151671 129559 687626 0 145538 69700 91395 26687 246066 579386 8386615 65039543 0.75150 0.70980 X Schedule A, Part II, Line 10, Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 73680, COLUMN B - 60975, COLUMN C - 68005, COLUMN D - 25687, COLUMN E - 13566, COLUMN F - 241913; DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 71858, COLUMN B - 8725, COLUMN C - 23390, COLUMN D - 1000, COLUMN E - 500, COLUMN F - 105473; DESCRIPTION - TIMBER HARVEST SALES, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 232000, COLUMN F - 232000; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 435 false false 435 false Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i OUR LOBBYIST SPENDS MOST OF HER TIME MONITORING LEGISLATION ON OUR BEHALF. IN 2013, THE LOBBYIST FOR GIRL SCOUTS OF CENTRAL INDIANA SPENT APPROXIMATELY 25% OF HER TIME IN ACTUAL LOBBYING AND THE REMAINDER OF HER TIME WAS SPENT MONITORING LEGISLATION. 564461 17725 47740 4260 625666 537136 3000 32075 7750 564461 572725 50 -24475 11164 537136 541186 50 32919 1430 572725 479028 100 70327 7437 832 541186 0.18890 0.81110 true false 511400 511400 7685766 3936925 3748841 0 1255858 1134634 121224 532497 532497 4913962 0 0 10913723 445323 148666 593989 10319734 0 0 10319734 10515650 99655 99655 10415995 0 0 10415995 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 XI, Line 2d, Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST - 34033; FUNDRAISING DIRECT EXPENSE - 89233; RENTAL EXPENSE - 10422; CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS - 14978; Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 10422; FUND RAISING EVENT EXPENSES - 89233; LEADERSHIP LUNCHEONS 203900 203400 500 16694 24455 27319 20765 0 0 203900 203400 500 0 0 16694 24455 27319 20765 89233 -88733 true SCHOLARSHIPS 11 9000 CAMP AND PROGRAM ASSISTANCE 623 158348 COST WAIVER OF FEES MEMBERSHIP DUES ASSISTANCE 13026 195384 COST WAIVER OF FEES Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds SCHOLARSHIPS ARE AWARDED TO 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. X X X X false false false false false false false false false DEBORAH HEARN SMITH CEO 140515 0 0 0 0 0 9133 0 17473 0 167121 0 0 0 Form 990, Part VI, Sec A, 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, Sec A, 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, Sec A, 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, Sec B, 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, Sec B, 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 MEMEBER SHALL ADVISE THE CHAIRMAN IN WRITING OF ANY POTENTIAL CONFLICTS OF INTEREST WHICH ARISE AFTER SIGNING THE STATEMENT. Form 990, Part VI, Sec B, Line 15a, Process 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 ORGANIZATIONS'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 2013. Form 990, Part VI, Sec C, 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 - 14978; CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST - 34033; PERPETUAL TRUST (1) INVESTMENTS IN NA TRUST false false false false false false false false false false false false false false false false false false false