2024-05-14T10:55:28-05:00 2023-12-31 390912608 HAWKINS ASH CPAS LLP ONE EAST WALDO BOULEVARD SUITE 5 MANITOWOC WI 542202912 990 2023-01-01 390920672 MANITOU COUNCIL INC D/B/A GIRL SCOUTS OF MANITOU COUNCIL MANI 9205654575 5212 WINDWARD COURT SHEBOYGAN WI 53083 DENISE SCHEMENAUER CHIEF EXECUTIVE OFFICER 9205654575 2024-05-02 1 DENISE SCHEMENAUER XXX-XX-XXXX 0 RANDALL L MILLER P00038964 9206847128 2024-05-02 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DENISE SCHEMENAUER 5212 WINDWARD COURT SHEBOYGAN WI 53083 2311300 0 X WWW.GSMANITOU.ORG X 1946 WI TO DELIVER SERVICES TO GIRLS BETWEEN THE AGES OF 5-17 INCLUDING CAMPING SERVICES, SPECIAL PROGRAMS, AND MEMBERSHIP DEVELOPMENT. GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 17 17 58 1200 0 0 324311 155214 211655 214929 77337 74583 1187621 1157776 1800924 1602502 0 0 0 0 1130315 1195289 0 0 49003 536771 643122 1667086 1838411 133838 -235909 5798888 5854743 132185 177194 5666703 5677549 GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE 0 0 489980 IN A TYPICAL YEAR, GIRL SCOUTS OF MANITOU COUNCIL SERVES APPROXIMATELY 3,200 GIRLS AND 835 ADULT VOLUNTEERS IN SEVEN COUNTIES IN WISCONSIN. IN GIRL SCOUTS, GIRLS DISCOVER THE FUN, FRIENDSHIP, AND POWER OF GIRLS TOGETHER. GIRLS ARE OFFERED A MYRIAD OF ENRICHING EXPERIENCES, SUCH AS EXTRAORDINARY FIELD TRIPS, SKILL-BUILDING CLINICS, COMMUNITY SERVICE PROJECTS, CULTURAL EXCHANGES, AND ENVIRONMENTAL STEWARDSHIPS FOR WHICH THEY MAY EARN AWARDS AND INSIGNIA. THE DEDICATED ADULT VOLUNTEERS ARE SCREENED, BACKGROUND CHECKED, AND FORMALLY TRAINED TO ENSURE THE GIRL MEMBERS ARE AFFORDED THE BEST POSSIBLE ROLE MODELS AND MENTORS FOR THEIR GIRL SCOUT EXPERIENCE. 332462 1150137 THE GIRL SCOUT COOKIE SALE IS A GIRL PROGRAM EVENT DESIGNED TO HELP EACH GIRL ACHIEVE HER FULL POTENTIAL. THROUGH THE GIRL SCOUT COOKIE SALE, GIRL SCOUTS DEVELOP A NUMBER OF SKILLS; GOAL SETTING, PLANNING, MARKETING, BUDGETING, RECORD-KEEPING, COMMUNITY RELATIONS AND MOST OF ALL, A SENSE OF RESPONSIBILITY AND ACHIEVEMENT. THE PROCEEDS FROM THE COOKIE SALE PROVIDE FOR MORE THAN 85% OF TROOP ACTIVITIES AND FINANCIAL ASSISTANCE FOR GIRL SCOUTS WHO NEED IT. THE PROCEEDS ALSO HELP SUBSIDIZE SUMMER CAMP FEES AND COUNCIL INITIATED PROGRAM EVENTS BY MORE THAN 50%. GIRL SCOUTS OF ALL AGE LEVELS ARE ENCOURAGED TO PARTICIPATE AND THE VAST MAJORITY OF THEM DO PARTICIPATE IN THIS VERY POPULAR EVENT STEEPED IN TRADITION. 681946 214929 GIRL SCOUT CAMPING IS A GREAT WAY TO BUILD NEW SKILLS, GET A SENSE OF COMMUNITY, AND DEVELOP A DEEP APPRECIATION FOR NATURE AND THE ENVIRONMENT. UNDER THE GUIDANCE OF CARING, TRAINED ADULTS, GIRL SCOUTS HAVE THE OPPORTUNITY TO GROW, EXPLORE, AND MOST OF ALL HAVE FUN. EACH YEAR VITUALLY 100% OF MANITOU GIRL SCOUTS CAMP AT CAMP EVELYN OR CAMP MANITOU AT SOME POINT DURING THE YEAR. 1504388 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 16 0 1 58 1 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X NATHAN BIRR 9205654575 5212 WINDWARD CT SHEBOYGAN WI 53083 JEAN ANSAY DIRECTOR 1.00 X 0 0 0 MARIANNE COOKE DIRECTOR 1.00 X 0 0 0 JENNIFER FOOTE VICE CHAIR 1.00 X X 0 0 0 THERESA LOEHR DIRECTOR 1.00 X 0 0 0 JAMIE MUNNIK CHAIR 1.00 X X 0 0 0 LAURA ROENITZ DIRECTOR 1.00 X 0 0 0 DEB SABOL-WILLIAMS DIRECTOR 1.00 X 0 0 0 SHEILA SCHETTER DIRECTOR 1.00 X 0 0 0 LIESL TESTWUIDE DIRECTOR 1.00 X 0 0 0 CHERYL PETRASHEK SECRETARY 1.00 X X 0 0 0 BETH KOHLMAN TREASURER 1.00 X X 0 0 0 DIANE CLINE CHAIR 1.00 X X 0 0 0 CATHY GREEN DIRECTOR 1.00 X 0 0 0 AMY MOLEPSKE DIRECTOR 1.00 X 0 0 0 CLAIRE STECKBAUER DIRECTOR 1.00 X 0 0 0 ANNA DOLL DIRECTOR 1.00 X 0 0 0 NICOLE POTOKAR DIRECTOR 1.00 X 0 0 0 DENISE SCHEMENAUER CHIEF EXECUTIVE OFFICER 40.00 X 126373 0 25576 NATHAN BIRR DIRECTOR OF BUSINESS OPERA 40.00 X 57643 0 10349 184016 0 35925 1 0 1 0 0 33343 6495 115376 10355 155214 CAMP FEES/GIRL EVENTS 900099 214929 214929 214929 60489 60489 7531 0 7531 7531 7531 46307 0 32213 46307 -32213 14094 14094 1826722 676585 1150137 1150137 MISCELLANEOUS 900099 108 108 108 1602502 1365066 0 82222 219941 69913 132552 17476 693059 660130 18366 14563 67700 56217 9043 2440 145544 136357 6289 2898 69045 56776 10028 2241 160 160 12600 12600 17191 17191 185192 157912 24766 2514 61042 48223 10377 2442 142843 121607 19677 1559 14619 10913 3674 32 8112 8112 133572 129181 3555 836 51261 40629 8630 2002 FINANCIAL ASSISTANCE 16530 16530 1838411 1504388 285020 49003 728991 176931 1 48640 13110 0 819 87871 92278 22232 29153 5817039 3131140 2649794 2685899 2197214 2782830 64145 73723 5798888 5854743 95191 121948 36994 55246 132185 177194 X 5518761 5571148 147942 106401 5666703 5677549 5798888 5854743 -235909 246755 0 X X 0 1 X 1 0 X 204712 304720 719640 324311 155214 1708597 1955264 1779257 1641926 2082847 2041651 9500945 2159976 2083977 2361566 2407158 2196865 11209542 3475 1900 6788 6323 6523 25009 0 3475 1900 6788 6323 6523 25009 11184533 61136 34842 40674 48068 68020 252740 61136 34842 40674 48068 68020 252740 850 108 958 2221112 2118819 2402240 2456076 2264993 11463240 0.97570 0.97600 0.02200 0.02220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 372288 61123 2903 430507 440227 -65003 2936 372288 398334 44958 3065 440227 343895 54439 398334 291114 55320 2539 343895 0.05360 0.94600 0 0 761039 761039 3676690 2521550 1155140 932497 292570 639927 446813 317020 129793 2685899 ASSOCIATED WEALTH MANAGEMENT 2782805 F US SAVINGS BOND 25 C 2782830 CUSTODIAL FUNDS 39917 LEASE LIABILITY 15329 55246 X 1832066 246755 246755 1585311 17191 17191 1602502 1821220 0 1821220 17191 17191 1838411 PART V, LINE 4: THE INTENT OF THE COUNCIL'S ENDOWMENT FUND IS TO USE THE INCOME GENERATED FROM THE FUND TOWARDS OPERATIONAL EXPENSES (WHICH INCLUDES SPECIAL EDUCATION PROGRAMS, MEMBERSHIP AND VOLUNTEER TRAINING, AND OUTDOOR CAMPING EXPERIENCES FOR GIRLS). PRESENTLY, THE COUNCIL HAS DECIDED TO REINVEST THE INCOME TO GROW THE ENDOWMENT. PART X, LINE 2: US GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COUNCIL, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COUNCIL WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN MANAGEMENT AND GENERAL EXPENSE IF INCURRED. X X X 0 0 0 0 0 0 0 0 0 DENISE SCHEMENAUER CHIEF EXECUTIVE OFFICER 126373 0 0 0 0 0 0 0 25576 0 151949 0 0 0 PART I, LINE 3 BOARD OF DIRECTORS DETERMINE THE CHIEF EXECUTIVE OFFICER'S SALARY AND BENEFITS. X SUPPLIES 5 10355 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JEAN AND KATE ANSAY ARE RELATED PARTIES FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED AND REVIEWED BY THE BOARD MEMBERS AT THE BOARD OF DIRECTORS MEETING HELD IN MARCH OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS, KEY EMPLOYEES AND ALL OTHER PAID EMPLOYEES OF THE COUNCIL ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY (EMPLOYED STAFF - FIRST STAFF MEETING IN JANUARY. BOARD MEMBERS - FIRST OF MAY AFTER THE APRIL ANNUAL COUNCIL MEETING). AT THE REVIEW AND SIGNING, ANY POTENTIAL CONFLICTS ARE ADDRESSED AND POLICIES ENFORCED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION AND PERFORMANCE OF THE COUNCIL'S CEO ARE REVIEWED ANNUALLY (USUALLY IN JANUARY) DURING THE ORGANIZATIONAL REVIEW. AT THE BOARD MEETING IN JANUARY, A VOLUNTEER COMMITTEE OF THREE OR FOUR MEMBERS IS FORMED TO CONDUCT THE ANNUAL ORGANIZATIONAL REVIEW. THE CEO'S MERIT INCREASE IS BASED ON THE COMMITTEE'S REVIEW OF THE PREVIOUS YEAR'S GOALS AND PLAN OF WORK AND THE SUBSEQUENT YEAR-END MANAGEMENT REPORT INDICATING WHETHER OR NOT GOALS WERE MET AND PLANS CARRIED OUT. BASED ON SCHEDULES, PAY GRADES, SALARY RANGES SET FORTH BY THE NATIONAL ORGANIZATION (GSUSA) IN THEIR RESOURCE "ADMINISTERING SOUND COMPENSATION PROGRAMS IN GIRL SCOUTING", THE COMMITTEE HAS GUIDELINES TO FOLLOW IN DETERMINING COMPENSATION AND MERIT INCREASES FOR THE COUNCIL'S CEO. ALL EMPLOYED STAFF MEMBERS OF GIRL SCOUTS OF MANITOU COUNCIL ARE REVIEWED ANNUALLY FOR PERFORMANCE AND GOAL SETTING BY THE STAFF MEMBER'S SUPERVISOR. INITIAL COMPENSATION AND SALARY RANGES ARE DETERMINED BY GUIDELINES SET FORTH BY GSUSA. MERIT INCREASES ARE BASED ON A SLIDING SCALE DEPENDING ON LEVEL OF PERFORMANCE IN THE PREVIOUS YEAR'S SET GOALS (IE. DID NOT MEETIN EXPECTATIONS, MET EXPECTATIONS, EXCEEDED EXPECTATIONS). THE SUPERVISOR'S DECISION IS DISCUSSED WITH AND ULTIMATELY APPROVED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND IS RESPONSIBLE FOR SELECTING THE INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.