Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
GIRL SCOUTS OF CENTRAL MARYLAND INC
Employer identification number
52-0780207
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
1,108,579
1,235,638
1,000,136
867,989
1,050,144
5,262,486
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
5,758,639
5,706,324
5,945,969
5,666,754
5,873,027
28,950,713
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
6,867,218
6,941,962
6,946,105
6,534,743
6,923,171
34,213,199
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
34,213,199
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
6,867,218
6,941,962
6,946,105
6,534,743
6,923,171
34,213,199
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
245,562
228,516
138,684
178,275
223,400
1,014,437
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
245,562
228,516
138,684
178,275
223,400
1,014,437
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
184,492
6,778
45,776
4,405
5,083,783
5,325,234
13
Total support (Add lines 9, 10c, 11 and 12.).
7,297,272
7,177,256
7,130,565
6,717,423
12,230,354
40,552,870
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
84.370 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
96.330 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
2.500 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
2.760 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
GIRL SCOUTS OF CENTRAL MARYLAND INC
Employer identification number
52-0780207
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PREPARED BY THE COUNCIL'S OUTSIDE ACCOUNTING FIRM WITH ASSISTANCE FROM THE CFO. UPON COMPLETION, THE CFO WILL THOROUGHLY REVIEW THE FORM 990 COMPARING THE FINANCIAL INFORMATION TO THE OUTSIDE AUDITOR'S FINAL YEAR END REPORTS. THE CFO WILL REVIEW THE FORM 990 AT THE JANUARY BOARD MEETING PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
ANY POTENTIAL CONFLICT OF INTEREST IS DISCLOSED BY THE BOARD OF DIRECTORS MEMBERS AND STAFF AT THE BEGINNING OF EACH FISCAL YEAR. THESE DISCLOSURES ARE REVIEWED PERIODICALLY AS THE YEAR PROGRESSES TO ENSURE ANY ACTIONS TO BE TAKEN BY THE BOARD OF DIRECTORS WILL NOT RESULT IN A CONFLICT FOR ANY MEMBER(S). THE SAME APPLIES TO STAFF. IF ANY ADDITIONAL CONFLICT(S) RESULT DURING THE YEAR THE MEMBERS OF THE BOARD AND STAFF ARE REQUIRED TO INFORM THE APPROPRIATE INDIVIDUAL IN WRITING.
FORM 990, PART VI, SECTION B, LINE 15A
EACH YEAR IN EITHER OCTOBER OR NOVEMBER AN EVALUATION COMMITTEE COMPRISED OF THE CHAIR OF THE BOARD OF GIRL SCOUTS OF CENTRAL MARYLAND AND TWO OTHER BOARD MEMBERS (ONE CHOSEN BY THE CHAIR AND ONE CHOSEN BY THE CEO) CONDUCTS A PERFORMANCE APPRAISAL OF THE CEO. THE APPRAISAL IS BASED ON THE CEO'S ACCOMPLISHMENT OF EIGHT TO TEN PERSONAL PERFORMANCE GOALS, AS WELL AS THE OVERALL ACCOMPLISHMENTS OF THE ORGANIZATION'S PLAN OF WORK FOR THE GIVEN FISCAL YEAR. THE CEO PROVIDES A COMPREHENSIVE WRITTEN REPORT OUTLINING THE PROGRESS MADE TOWARD ACHIEVING EACH OF THE PERSONAL PERFORMANCE GOALS. THIS REPORT IS PROVIDED TO THE EVALUATION COMMITTEE SEVERAL WEEKS PRIOR TO THE ACTUAL EVALUATION MEETING. AT THE EVALUATION MEETING THE CEO IS GIVEN THE OPPORTUNITY TO FURTHER ELABORATE ON THE PROGRESS MADE TOWARD EACH OF THE PERSONAL PERFORMANCE GOALS, AND THE COMMITTEE MEMBERS ASK FOR CLARIFICATION, IF NEEDED. THE EVALUATION COMMITTEE ALSO REVIEWS SALARY DATA COMPILED BY THE NATIONAL GIRL SCOUT ORGANIZATION, KNOWN AS GIRL SCOUTS OF THE USA (GSUSA). ON A YEARLY BASIS GSUSA PROVIDES GIRL SCOUTS OF CENTRAL MARYLAND THE RESULTS OF THE SALARY SURVEY TAKEN BY GIRL SCOUT COUNCILS ACROSS THE UNITED STATES IN THE PREVIOUS YEAR. THE DATA IS BROKEN DOWN BY BOTH REGIONAL LOCATIONS AND SIZE OF THE GIRL SCOUT ORGANIZATIONS. THE DATA SHOWS THE AVERAGE OVERALL SALARY PAID TO GIRL SCOUT CEOS ACROSS THE UNITED STATES, ALONG WITH THE AVERAGE SALARY RANGE. THE DATA ALSO SHOWS THE AVERAGE MERIT INCREASE PAID TO GIRL SCOUT STAFF THE PREVIOUS YEAR, AS WELL AS A PROJECTION OF THE PERCENTAGE OF MERIT INCREASES THAT GIRL SCOUT COUNCILS PLAN TO GIVE IN THE UPCOMING FISCAL YEAR. IN ADDITION, THE EVALUATION COMMITTEE REVIEWS THE SALARIES OF OTHER NON-PROFIT CEOS IN THE BALTIMORE AREA WORKING AT SIMILAR SIZED AGENCIES. THE SALARY DATA OF OTHER CEOS IS OBTAINED BY REVIEWING THE 990 FORMS OF THE SIMILAR NON-PROFIT ORGANIZATIONS. THE 990 FORMS CAN BE VIEWED BY VISITING THE GUIDESTAR WEBSITE. ONCE THE EVALUATION COMMITTEE HAS REVIEWED THE CEO'S WRITTEN REPORT AND MET PERSONALLY WITH THE CEO TO CONDUCT THE EVALUATION PROCESS, THE COMMITTEE REVIEWS THE SALARY INFORMATION OF OTHER CEOS (BOTH GIRL SCOUTS AND NON-GIRL SCOUTS). THE EVALUATION COMMITTEE ARRIVES AT A MERIT INCREASE AMOUNT THAT IS BASED ON THE PERFORMANCE OF THE CEO IN CONJUNCTION WITH THE INDUSTRY STANDARDS.
FORM 990, PART VI, SECTION C, LINE 19
THE ANNUAL REPORT IS MADE AVAILABLE AT THE CONCIL'S ANNUAL MEETING, ON THE COUNCIL'S WEBSITE AND UPON REQUEST. THE FORM 990 IS AVAILABLE UPON REQUEST, EITHER BY MAIL OR REVIEW IN THE OFFICE. THE FORM 990 IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE. PLEDGE FORMS AND GIFT ACKNOWLEDGMENTS STATE THAT CURRENT FINANCIAL INFORMATION IS AVAILABLE UPON REQUEST TO THE COUNCIL. DOCUMENTS AND INFORMATION SUBMITTED TO THE STATE OF MARYLAND UNDER THE MARYLAND CHARITABLE SOLICITATIONS ACT ARE AVAILABLE FROM THE OFFICE OF THE SECRETARY OF STATE. OTHER DOCUMENTATION SUCH AS ARTICLES OF INCORPORATION AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 464,927. DONATED SERVICES AND USE OF FACILITIES: 31,799. UNREALIZED GAIN FROM PERPETUAL TRUST 46,049. TOTAL TO FORM 990, PART XI, LINE 5: 542,775.
FORM 990, PART XI, LINE 2C:
THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
FORM 990, PART VI, LINE 10A AND 10B:
THE FOUNDATION OF THE GIRL SCOUTS IS THE TROOPS. THE MAJORITY OF OUR GIRL MEMBERS PARTICIPATE THROUGH THE TROOP FORMAT. THE GIRL SCOUTS OF CENTRAL MARYLAND("COUNCIL") IS CHARTERED BY THE GIRL SCOUTS OF U.S.A. AND THEREFORE, MUST FOLLOW THE GUIDELINES AND POLICES/PROCEDURES ESTABLISHED BY THEM IN ORDER TO MAINTAIN THAT CHARTER. ALL ASPECTS OF THE COUNCIL'S OPERATIONS ARE GROUNDED IN THESE POLICIES/PROCEDURES INCLUDING THE TROOP OPERATIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.