2012-03-08T16:06:53-06:00 2011-09-30 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2010-10-01 042703281 GIRL SCOUTS OF EASTERN MASSACHUSETTS INC GIRL 6174821078 95 BERKELEY STREET BOSTON MA 02116 RUTH BRAMSON 6174821078 2012-03-07 1 CARLA M MCCALL CPA 5083669100 2012-03-07 2010 2016-02-24 21:20:13Z RUTH BRAMSON 95 BERKELEY STREET BOSTON MA 02116 21776919 0 X WWW.GIRLSCOUTSEASTERNMASS.ORG X 1980 MA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 20 20 539 18142 10486 934 1454492 1503397 2651171 2729529 792284 823191 6769674 6945414 11667621 12001531 185789 196038 0 0 7204733 7523774 0 0 729827 3940238 4003074 11330760 11722886 336861 278645 20514002 19746651 1359813 1250356 19154189 18496295 X THE MISSION OF THE GIRL SCOUTS IS TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS PROVIDES GIRLS WITH THE OPPORTUNITY TO DISCOVER THEIR WORLD, CONNECT WITH AND BUILD AN UNDERSTANDING FOR OTHERS AND TAKE ACTION TO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS OF EASTERN MASSACHUSETTS TODAY SERVES 178 COMMUNITIES COMPOSED OF 41,000 GIRLS RANGING IN AGES FROM 5 TO 17 AND OVER 18,000 ADULT VOLUNTEERS. ONE OF EVERY SEVEN GIRLS IN EASTERN MASSACHUSETTS IS A GIRL SCOUT, ESTABLISHING US AS THE LARGEST GIRL-SERVING ORGANIZATION IN MASSACHUSETTS.THE GIRL SCOUTS OF EASTERN MASSACHUSETTS IS A MULTIFACETED ORGANIZATION PROVIDING GIRLS THE OPPORTUNITY FOR DIVERSE PROGRAMMING. WITH THE CHANGING TIMES, GIRL SCOUTS IS PROVIDING SIX DIFFERENT OUTLETS FOR GIRLS TO HAVE THE "GIRL SCOUT EXPERIENCE." GIRLS CAN PARTICIPATE THROUGH CAMPS, EVENTS, SERIES (PROGRAM SESSIONS), TRAVEL, VIRTUAL AND TROOPS. 0 0 4844145 136078 2289635 CAMP: GIRL SCOUT CAMP IS A LONG, HISTORIC TRADITION. THOUSANDS OF GIRLS EXPERIENCE THE GREAT OUTDOORS IN A WIDE VARIETY OF PROGRAMS ON BOATING, THE ENVIRONMENT, ARTS, SCIENCE AND MORE AT DAY AND RESIDENTIAL CAMPS. GSEM HAS SEVENTEEN FACILITIES ACROSS EASTERN MASSACHUSETTS (INCLUDING THREE IN SOUTHERN NEW HAMPSHIRE). IN ADDITION TO SUMMER CAMP, GSEM HOLDS VACATION WEEK CAMPS DURING THE SCHOOL YEAR, AND THE OUTDOOR FACILITIES ARE USED BY TROOPS AND COUNCIL-SPONSORED PROGRAMS ON AN ONGOING BASIS. 2514567 20452 7391829 PROGRAMMING: GIRL SCOUT PROGRAMS INCLUDE MANY TROOP ACTIVITIES AND OTHER COURSES WHICH ARE DESIGNED TO BROADEN A GIRL'S SKILL SET, LEADERSHIP ABILITY AND SELF-CONFIDENCE. COURSES ARE OFFERED AT AN AFFORDABLE COST IN A VARIETY OF LOCATIONS AND AREAS OF INTEREST. 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. 2394843 39508 20548 FAB FACTOR: THIS IS A COMMUNITY-BASED PROGRAM TARGETED AT COMMUNITIES WITH LOWER THAN AVERAGE SCORES ON THE STATE EXAMS (MCAS), LOW-INCOME POPULATIONS, HIGH CRIME RATES, AND/OR HIGH LEVELS OF SEXUAL ACTIVITY IN TEENS AND TEEN PREGNANCY. THE PROGRAM IS SPECIALLY DESIGNED TO DELIVER CRITICAL 21ST CENTURY LIFE SKILLS TO GIRLS IN SAFE, LOCAL ENVIRONMENTS. FAB FACTOR HAS A 40-WEEK CURRICULUM THAT GUIDES GIRLS THROUGH TOPICS ON SCIENCE TECHNOLOGY ENGINEERING AND MATH, ENVIRONMENTAL EDUCATION, HEALTHY LIVING, FINANCIAL LITERACY, AND LEADERSHIP DEVELOPMENT. GSEM SERVED APPROXIMATELY 5660 GIRLS LAST YEAR IN THE 22 TARGET COMMUNITIES FOR FAB FACTOR. FAB FACTOR ALSO SERVES 25 GIRLS AND 20 MOTHERS IN PARTNERSHIP WITH THE STATE CORRECTIONAL FACILITIES FOR WOMEN. THE PROGRAM, GIRL SCOUTING BEYOND BARS (GSBB), INCORPORATES PARENT CLASSES AND OPPORTUNITIES FOR THE MOTHERS TO BECOME POSITIVE ROLE MODELS FOR THEIR DAUGHTERS AS WELL AS LEADERSHIP DEVELOPMENT ACTIVITIES FOR THE GIRLS. THE GIRLS HAVE MONTHLY GIRL SCOUT TROOP MEETINGS, RUN BY THEIR MOTHERS, AT THE CORRECTIONAL INSTITUTES, AND THEY ALSO MEET FOR GIRL-ONLY MEETINGS. 9753555 1 1 0 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 0 1 38 0 539 1 1 1 0 0 0 0 1 1 0 0 0 0 X 20 20 0 0 1 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 MARGARET STEVENS 1.00 X X 0 0 0 THERESA BROCKELMAN 1.00 X X 0 0 0 CYNTHIA IZZO 1.00 X X 0 0 0 WENDI HAYNES 1.00 X X 0 0 0 SUELLEN ROBINSON 1.00 X 0 0 0 CAROLE COWAN 1.00 X 0 0 0 KIM FURNALD 1.00 X 0 0 0 RICHARD GOETTLE 1.00 X 0 0 0 NANCY MOBLEY 1.00 X 0 0 0 ROC O'CONNELL 1.00 X 0 0 0 MELISSA PALMER 1.00 X X 0 0 0 PAT ROMEO-GILBERT 1.00 X 0 0 0 MARY SHAPIRO 1.00 X 0 0 0 PJ BLANKENHORN 1.00 X 0 0 0 COLLEEN O'KEEFE 1.00 X 0 0 0 BEA MAH HOLLAND 1.00 X 0 0 0 JOANNE JOHNSON 1.00 X 0 0 0 SUZANNE BATES 1.00 X 0 0 0 JACKIE GLENN 1.00 X 0 0 0 HEATHER LANTZ 1.00 X 0 0 0 RUTH N BRAMSON 40.00 X X 212962 0 907 BARBARA FORTIER 40.00 X X 125503 0 6791 NANCY LEWIS 40.00 X X 124290 0 4723 MARTHA WALDRON 40.00 X 114647 0 4710 VIOLET APPLE 40.00 X 134884 0 4735 712286 0 21866 5 0 1 0 0 532410 258953 712034 1503397 CAMPING 900099 2149954 2149954 GIRL PROGRAMS 900099 515521 515521 OTHER PROGRAM 900099 32777 32777 VOLUNTEER PROGRAMS 900099 31277 31277 2729529 293729 293729 5002437 4472975 529462 529462 529462 33260 258953 70815 -37555 -37555 12121059 5231598 6889461 6878975 10486 OTHER REVENUE 900099 93508 93508 93508 12001531 9702012 10486 785636 196038 196038 525518 210206 216154 99158 5461691 4801743 289442 370506 388167 331786 42924 13457 474280 383756 64861 25663 674118 536360 96594 41164 16980 13923 2038 1019 53061 43510 6367 3184 46347 46347 330456 216424 86745 27287 617362 487742 84703 44917 726271 548901 136979 40391 192517 170287 15469 6761 34416 26163 6010 2243 454041 345157 79288 29596 238664 185540 38684 14440 PROGRAM EXPENSES 1138925 1138925 EQUIPMENT COSTS 145418 110545 25394 9479 MEMBERSHIP DUES 8616 6549 1505 562 11722886 9753555 1239504 729827 561213 554874 2700411 2458679 22315 61431 177511 88960 324696 313684 144742 184288 16221052 10174925 6371272 6046127 10065298 9900024 46528 46812 100016 91772 20514002 19746651 1169460 1095450 190353 154906 1359813 1250356 X 16380920 15514422 566005 770343 2207264 2211530 19154189 18496295 20514002 19746651 X 278645 -936539 X X 0 1 1 X 0 X 279322 646004 1202569 1429492 1465842 5023229 2230524 2381633 2363467 2651171 2729529 12356324 2509846 3027637 3566036 4080663 4195371 17379553 0 0 0 17379553 98140 309090 365199 305547 293729 1371705 98140 309090 365199 305547 293729 1371705 4952 4923 4260 10486 24621 90951 48108 35981 104787 93508 373335 2698937 3389787 3972139 4495257 4593094 19149214 0.90760 0.91150 0.07160 0.06800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 45.00 0 0 0 1 0 0.00 0 2478326 12510 -32423 2091 2456322 2392762 20025 81462 15923 2478326 3094308 10000 -652907 58639 2392762 1.00000 0 0 1362800 1362800 11167023 7268897 3898126 81371 74797 6574 2315654 1950534 365120 1294204 880697 413507 6046127 12001531 11722886 278645 -928295 -8244 -936539 -657894 11236379 -928295 217734 -8244 -718805 11955184 46347 46347 12001531 11894273 217734 217734 11676539 46347 46347 11722886 DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: THE GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DID NOT INCUR ANY EXEPENSES 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: 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, 2011 AND 2010, THE COUNCIL DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. PART XI, LINE 8 AND PART XII, LINE 2D: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST. LEADING WOMEN 253879 240499 13380 50010 COOKIE CREATIONS 38334 18454 19880 20805 292213 258953 33260 70815 70815 -37555 1 CAMPERSHIPS 458 136078 FAIR MARKET VALUE PROGRAM AWARDS 36 20452 FAIR MARKET VALUE MEMBERSHIP 3115 39508 FAIR MARKET VALUE 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 BY GSUSA TO ENROLL A GIRL IN 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 204962 0 8000 0 0 0 0 0 907 0 213869 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 TERMS OF OFFICE FOR MEMBERS OF THE BOARD NOMINATING AND DEVELOPMENT COMMITTEE WERE INCREASED FROM TWO YEARS TO THREE YEARS. THE DESCRIPTION OF GIRL MEMBERS HAS BEEN DEFINED TO ENSURE THAT GIRL MEMBERS ARE "ACTIVE." FURTHER CLARIFICATION WAS ADDED TO THE BYLAWS TO STATE THAT THE SECRETARY/CLERK MUST RESIDE IN THE COMMONWEALTH OF MASSACHUSETTS. THE ROLE OF THE CHIEF EXECUTIVE OFFICER WAS CHANGED TO FURTHER CLARIFY THAT THE CHIEF EXECUTIVE OFFICER WILL ACT IN AN ADVISORY CAPACITY AND WILL NOT HAVE PRIVILEGE TO VOTE. 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; AND TO CONFORM TO BYLAWS; 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 IN JANUARY AND ONCE APPROVED BY THAT COMMITTEE WILL BE DISTRIBUTED TO THE FULL BOARD VIA E-MAIL. THEY WILL BE GIVEN A DATE PRIOR TO SUBMISSION BY WHICH THEY MUST SUBMIT THEIR QUESTIONS. A NON-RESPONSE TO THE E-MAIL DISTRIBUTION WILL INDICATE APPROVAL OF THE 990 SUBMISSION. 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 EXECUTIVE 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 ORGANIZATIONS 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 5: NET UNREALIZED LOSSES ON INVESTMENTS: -928,295. CHANGE IN CARRYING VALUE OF BIPT -8,244. TOTAL TO FORM 990, PART XI, LINE 5: -936,539. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.