Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 824,466 | 521,542 | 506,434 | 481,901 | 1,000,627 | 3,334,970 |
| 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 | 5,661,484 | 6,095,041 | 4,560,327 | 4,396,716 | 4,375,425 | 25,088,993 |
| 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 | 6,485,950 | 6,616,583 | 5,066,761 | 4,878,617 | 5,376,052 | 28,423,963 |
| 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.) | 28,423,963 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 6,485,950 | 6,616,583 | 5,066,761 | 4,878,617 | 5,376,052 | 28,423,963 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 270,315 | 392,317 | 316,397 | 418,739 | 534,918 | 1,932,686 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 270,315 | 392,317 | 316,397 | 418,739 | 534,918 | 1,932,686 |
| 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 VI.) .. | 17,360 | 36,104 | 80,696 | 24,073 | 110,394 | 268,627 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 6,773,625 | 7,045,004 | 5,463,854 | 5,321,429 | 6,021,364 | 30,625,276 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
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| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | All members shall be 14 years of age or older and currently registered through the council as members of the Girl Scouts of the United States of America. The members consist of (a) delegates from each association (b) members of the Board of Directors and (c) members of the council nominating committee. |
| Form 990, Part VI, Section A, line 7a | The members of the council as described in line 6 have the right to (1) elect the council officers (with the exception of the Chief Executive Officer), members of the Board of Directors, and members of the nominating committee and (2) elect national council delegates. |
| Form 990, Part VI, Section A, line 7b | The members of the council as described in line 6 have the right to amend the bylaws. |
| Form 990, Part VI, Section B, line 11b | The form 990 is reviewed in detail by the audit committee and the CFO and approved by the audit committee. The audit committee chair provides the complete 990 to the Board prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | Board members and staff annually complete and sign a conflict of interest disclosure statement. A conflict of interest is determined to exist when the interests or concerns of any member of the Board of Directors and non-board committee members, Girl Scout staff, or any member of her/his family, or any party, group, or organization in which the individual is actively involved, may be seen as competing with the interests of or violating the ethical integrity of the Girl Scout Council. For board members, any possible potential conflict of interest shall be disclosed in writing to the President/Chair of the council by the individual concerned prior to engaging in conflict of interest action. 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 President/Chair, 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. The minutes of the meeting shall reflect the conflict of interest was disclosed and that the interested person was not present during the final discussion or vote and did not vote when there is a doubt. As to whether a conflict of interest exists, the matter shall be resolved by vote of the body, excluding the individual. For employees, any possible potential conflict of interest shall be disclosed in writing to the Chief Executive Officer of the council by the individual concerned prior to engaging in conflict of interest action and shall abide by her/his decision. In the event that a potential conflict of interest is not disclosed, the matter shall be referred to the Chief Executive Officer for determination of continued employment of the individual concerned. |
| Form 990, Part VI, Section B, line 15 | Annually, the Chair of the Board asks for several board members to volunteer to be part of a performance evaluation committee for the CEO. Usually three other board members participate along with the Chair. The committee reviews the CEO's performance against her personal performance goals (written) that had been established at the time of the prior year's evaluation and against the performance of the council against its annual plan of work. The CEO provides a written report of her accomplishments. This report is reviewed and discussed by the committee. The committee makes an initial evaluation of performance and drafts a written performance evaluation. The committee then meets with the CEO to further discuss her performance and provide her with the written performance appraisal. Any changes to the appraisal are documented in writing. The committee works with the compensation committee to determine the appropriate compensation increase for the CEO based on her performance, the organization's budget and industry standards. The compensation committee consists of three board members as well as the Chair. The board members may or may not be members of the performance evaluation committee. The compensation committee reviews information from Girl Scouts of the USA regarding compensation trends in Girl Scout councils nationwide, reports of the pay of other non-profit CEO's in the greater Baltimore area, information on non-profit pay nationwide from Guidestar and other organizations. The committee then discusses this information either in person or via conference call and documents its decision in writing. The compensation for other officers and key employees is determined by the CEO and her management team in accordance with salary guidelines that are reviewed on a periodic (usually every three years) basis by the finance committee of the Board of Directors. These salary guidelines for all staff positions are based on a review of compensation data from Girl Scouts of the USA for councils across the nation, information for salaries at other non-profits in the Baltimore area, and information from salary.com and similar resources for the Baltimore region. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are made available to the public upon request for the same period of disclosure as set forth in section 6104(d). |
| Form 990, Part XII, Line 2c | The process has not changed from prior year. |
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