2024-07-17T10:24:54-05:00 2023-09-30 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2022-10-01 132985898 GIRL SCOUTS HEART OF THE HUDSON INC GIRL 8452366002 30 SCOTTS CORNERS DRIVE MONTGOMERY NY 12549 MARGARET PORTA CFO 8452366002 2024-07-03 1 MARGARET PORTA 999009999 0 AMANDA ADAMS P00748038 7813562000 2024-07-03 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARGARET PORTA 30 SCOTTS CORNERS DRIVE MONTGOMERY NY 12549 12877907 0 X WWW.GIRLSCOUTSHH.ORG X 1980 NY GIRL SCOUTS HEART OF THE HUDSON, INC. (GSHH) IS GOVERNED BY A MAXIMUM 18 MEMBER VOLUNTEER BOARD OF DIRECTORS AND AN EXPERIENCED MANAGEMENT STAFF. GSHH COVERS DUTCHESS, ORANGE, PUTNAM, ROCKLAND, SULLIVAN, ULSTER, AND WESTCHESTER COUNTIES SERVING URBAN, SUBURBAN, AND RURAL AREAS.WITHIN THE 4,767 SQUARE MILE JURISDICTION, GSHH HAS REGIONAL OFFICES IN MONTGOMERY, NEW CITY, NEW ROCHELLE, TUCKAHOE-EASTCHESTER, AND WAPPINGERS FALLS. IN ADDITION, GSHH MAINTAINS SIX GIRL SCOUT HOUSES AND FOUR CAMP PROPERTIES.WITHIN OUR FOOTPRINT, GSHH SERVES OVER 13,000 GIRLS IN GRADES K THROUGH 12. GIRL SCOUT TROOPS ARE THE PRIMARY METHOD THROUGH WHICH GIRLS PARTICIPATE. GSHH HAS OVER 2,000 TROOPS. IN ADDITION, GSHH SERVES APPROXIMATELY 1,500 GIRLS IN UNDERSERVED COMMUNITIES. 14 14 124 3500 0 0 1004437 755227 211094 295280 199247 1007182 5284793 5416600 6699571 7474289 23950 31305 0 0 2942455 3397601 0 0 154469 2499981 3261511 5466386 6690417 1233185 783872 12289670 13356390 958769 1084392 11330901 12271998 X GSHH'S MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 2868453 20325 280805 MEMBERSHIP SERVICES INCLUDING VOLUNTEER DEVELOPMENT AND PUBLIC RELATIONS:GIRL SCOUTS HEART OF THE HUDSON SERVES APPROXIMATELY 14,000 GIRLS IN GRADES K-12 AND 8,000 ADULTS WHO BELIEVE IN THE POWER OF EVERY G.I.R.L. (GO-GETTER, INNOVATOR, RISK-TAKER, LEADER) TO CHANGE THE WORLD.OUR EXTRAORDINARY JOURNEY BEGAN MORE THAN 100 YEARS AGO WITH THE ORIGINAL G.I.R.L., JULIETTE GORDON "DAISY" LOW. ON MARCH 12, 1912, IN SAVANNAH, GEORGIA, SHE ORGANIZED THE VERY FIRST GIRL SCOUT TROOP, AND EVERY YEAR SINCE, WE'VE HONORED HER VISION AND LEGACY, BUILDING GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE.IN 2023, 129 CADETTE GIRL SCOUTS EARNED THEIR SILVER AWARD, THE SECOND HIGHEST AWARD IN GIRL SCOUTING, BY DEDICATING OVER 6,450 HOURS TO IMPROVE THEIR COMMUNITIES. ADDITIONALLY, 64 SENIOR AND AMBASSADOR GIRL SCOUTS EARNED THEIR GOLD AWARD, THE HIGHEST ACHIEVEMENT IN GIRL SCOUTING; COMBINED THESE OUTSTANDING YOUNG WOMEN WORKED OVER 16,250 HOURS TO MAKE THE WORLD A BETTER PLACE. 2735114 10980 5253411 GIRL PROGRAM SERVICES - MOVING AT THE SPEED OF GIRLS:WE INTRODUCE GIRL SCOUTS OF EVERY AGE TO SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM) TO HELP THEM SEE HOW THEY CAN IMPROVE THE WORLD. WHETHER THEY'RE DISCOVERING HOW A CAR'S ENGINE RUNS, LEARNING TO MANAGE FINANCES, OR CARING FOR ANIMALS, GIRL SCOUTS WORK HANDS-ON, BRINGING STEM TO LIFE.WE'D LIKE EVERY GIRL TO EXPLORE DIFFERENT ASPECTS OF STEM EVERY YEAR, SO WE'VE DEVELOPED A UNIQUE, "FUN WITH PURPOSE" K-12 CURRICULUM TO INSPIRE GIRLS TO EMBRACE AND CELEBRATE SCIENTIFIC DISCOVERY IN THEIR LIVES.WE ALSO OFFER EXPERIENCES IN THE AREAS OF THE OUTDOORS, AND ENTREPRENEURSHIP.GIRLS WHO ARE UNABLE TO PARTICIPATE DUE TO FINANCIAL OR OTHER CONSTRAINTS ARE SERVED VIA PROGRAM STAFF OF GSHH.THEY ALSO CAN RECEIVE FINANCIAL ASSISTANCE WITH TRANSPORTATION, DUES, UNIFORMS, AND PROGRAM MATERIALS. GIRL SCOUT HOUSES AND/OR PROPERTIES ARE USED AS LOCATIONS WHENEVER POSSIBLE. GIRL SCOUTS HEART OF THE HUDSON ALSO DELIVERS PROGRAMMING AT LOCAL SCHOOLS, HOUSES OF WORSHIP, COMMUNITY CENTERS, AND HOUSING FACILITIES. WE ALSO PARTNER WITH OTHER YOUTH SERVING AGENCIES ON PROGRAMS THAT PROMOTE LEADERSHIP DEVELOPMENT.EVERY ATTEMPT IS MADE TO OFFER THESE GIRL SCOUTS COMPLETE AND WELL-ROUNDED EXPERIENCES. THEREFORE, GIRL SCOUTS HEART OF THE HUDSON COVERS THE COSTS OF THESE PROGRAMS, INCLUDING, BUT NOT LIMITED TO, HIRING STAFF TO WORK WITH THE GIRLS IN THESE SETTINGS, UNIFORM PIECES, AND PROGRAM SUPPLIES.THE BENEFITS OF GIRL SCOUTING ARE WELL-KNOWN AND WELL-DOCUMENTED. GIRL SCOUTS ARE GROUNDBREAKERS, BIG THINKERS, AND ROLE MODELS. THEY ARE GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. THEY FIND THE STRENGTH AND CONFIDENCE TO LEAD THE WAY, EVERY DAY - AND CREATE MEANINGFUL CHANGE IN THEMSELVES AND THEIR COMMUNITIES. OUR PROGRAMMING INTRODUCES GIRLS TO ESSENTIAL CONCEPTS SUCH AS FINANCIAL LITERACY AND PROBLEM SOLVING, PROMOTES SELF-ESTEEM AND GROUP COLLABORATION, AND GIVES GIRLS THE TOOLS THEY NEED TO EMPOWER THEMSELVES AND OTHERS. 73539 PUBLIC INFORMATION:PUBLIC INFORMATION SERVICES INCLUDE MEMBERSHIP, COMMUNICATION AND MARKETING SERVICES TO GIRL SCOUT MEMBERS AND VOLUNTEERS. 5677106 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 1 124 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X MARGARET PORTA 8452366002 30 SCOTTS CORNERS DRIVE MONTGOMERY NY 12549 GALE HAUCK PRESIDENT 1.00 X X 0 0 0 CAROL VERGARA 1ST VICE PRESIDENT 1.00 X X 0 0 0 KIM BARNETT 2ND VICE PRESIDENT 1.00 X X 0 0 0 JOLENE BORELL TREASURER 1.00 X X 0 0 0 KATIE DOYLE-BUNKER SECRETARY 1.00 X X 0 0 0 NICOLE CANADA DIRECTOR 1.00 X 0 0 0 CATHERINE CORBIN DIRECTOR 1.00 X 0 0 0 CHRISTINE DRASBA DIRECTOR 1.00 X 0 0 0 DONNA HALPERIN DIRECTOR 1.00 X 0 0 0 CHRISTINA HO DIRECTOR 1.00 X 0 0 0 MICHELE POLLOCK-RICH DIRECTOR 1.00 X 0 0 0 ANNA MAY WIEDE DIRECTOR 1.00 X 0 0 0 MARGARET PORTA CFO 40.00 X X 112753 0 14100 JEAN ZAPPIA DIRECTOR 1.00 X 0 0 0 IZABELLA WIDULSKI DIRECTOR 1.00 X 0 0 0 HADA REED COO 40.00 X 117573 0 16650 HELEN WRONSKI INTERIM CEO 40.00 X 145000 0 32000 KARI MILLER WILLS CPO 40.00 X 100856 0 14100 476182 0 76850 4 0 1 0 GREGORY M KISSEL 400 KELSEY PARK DRIVE PALM BEACH GARDENS FL 33410 FINANCE SERVICES 102120 1 755227 450 755227 GIRL SCOUT PROGRAM FEES 611710 280805 280805 RENTAL INCOME 531120 14475 14475 295280 119402 119402 82163 0 82163 82163 82163 2399514 1272882 2333166 451450 66348 821432 887780 887780 7784451 2619002 5165449 5165449 REVENUE SHARE FROM GSUSA 900099 73487 73487 95501 95501 168988 7474289 5534216 0 1184846 31305 31305 439412 362820 56311 20281 2280505 1840406 321999 118100 241987 241162 825 243534 220969 18623 3942 192163 162901 20112 9150 5208 5208 78770 26770 52000 541213 194970 346243 13739 13739 328029 324650 3379 125262 115935 9327 688614 685107 3507 155137 146344 8793 535303 521360 11754 2189 380637 380637 236700 236640 60 BAD DEBT 116000 116000 RECRUITMENT 48991 48290 701 DUES & SUBSCRIPTIONS 4757 4727 30 3151 2374 777 6690417 5677106 858842 154469 781959 454443 2336317 1436149 44367 23793 434247 455062 91387 101275 16117779 10636084 5887996 5481695 1735818 4429742 977579 974231 12289670 13356390 598214 548150 9410 8174 15630 41916 335515 486152 958769 1084392 X 10015589 10494854 1315312 1777144 11330901 12271998 12289670 13356390 X 783872 151073 6152 X 0 1 X 1 0 X 586785 398031 1766824 1004437 755227 4511304 8081655 6657875 5776094 7603454 8065256 36184334 8668440 7055906 7542918 8607891 8820483 40695638 34980 34980 0 34980 34980 40660658 149990 120152 80845 134453 119402 604842 149990 120152 80845 134453 119402 604842 40379 40379 20030 35393 29935 34744 95501 215603 8878839 7211451 7653698 8777088 9035386 41556462 0.97840 0.95260 0.01460 0.02840 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 20,030. 2019 AMOUNT: $ 35,393. 2020 AMOUNT: $ 29,935. 2021 AMOUNT: $ 34,744. 2022 AMOUNT: $ 95,501. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 833160 56926 214567 1104653 876989 -43829 833160 560418 316571 876989 443957 116461 560418 464440 -20483 443957 0.00000 1.00000 0.00000 1 0 36458 36458 12130927 8019868 4111059 13498 13498 0 1188524 785744 402780 2748372 1816974 931398 5481695 BENEFICIAL INTEREST IN PERPETUAL TRUST 113625 EMPLOYEE RETENTION CREDIT RECEIVABLE 765564 OPERATING LEASE RIGHT-OF-USE ASSETS 95042 974231 PROGRAM CREDITS PAYABLE 390139 OPERATING LEASE LIABILITIES 96013 486152 X 7631514 151073 6152 157225 7474289 0 7474289 6690417 0 6690417 0 6690417 PART IV, LINE 2B: THE AMOUNTS REPORTED AS ESCROW ACCOUNT LIABILITIES PERTAIN TO FUNDS HELD BY INDIVIDUAL TROOPS IN BANK ACCOUNTS USING THE ORGANIZATION'S EIN. THE ORGANIZATION HAS NO SIGNATURE AUTHORITY OVER THE ACCOUNTS AND WILL NOT ACCESS THE FUNDS AS LONG AS A TROOP IS FUNCTIONING ACCORDING TO GIRL SCOUT POLICIES AND PROCEDURES. PART V, LINE 4: GSHH CURRENTLY MAINTAINS VARIOUS DONOR-RESTRICTED ENDOWMENT FUNDS WHOSE PURPOSES ARE TO PROVIDE LONG TERM SUPPORT FOR THE PROGRAMS OF GIRL SCOUTS HEART OF THE HUDSON, INC. THE INCOME FROM THE ENDOWMENT FUNDS CAN BE USED TO SUPPORT GIRL SCOUT PROGRAMS, TRAINING, AND CAPITAL IMPROVEMENTS. EARNINGS ON PERMANENTLY RESTRICTED ENDOWMENT FUNDS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE HAVE BEEN INCLUDED IN THE PERCENTAGE REPORTED ON LINE 2B. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES ("TOPIC"). THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT SEPTEMBER 30, 2023 AND 2022, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 6,152. 1 FINANCIAL ASSISTANCE TO MEMBERS 26 31305 BOOK REDUCTION IN FEES/CHARGES FOR PROGRAM SUPPLIES PART I, LINE 2: ASSISTANCE IS PROVIDED AS A REDUCTION OF AMOUNTS PAID TO THE ORGANIZATION SO NO MONITORING OF THE USE OF FUNDS IS NECESSARY. SCHEDULE I, PART III, COLUMN (A): FINANCIAL ASSISTANCE IS AWARDED FOUR WAYS: 1. FUNDING OF GIRL SCOUTS MEMBERSHIP FEE AT $25 EACH 2. ASSISTANCE WITH THE PURCHASE OF UNIFORM COMPONENTS, EARNED BADGES & INSIGNIA 3. CAMPERSHIPS WHICH FUND ALL OR PART OF THE FEES FOR A GIRL TO ATTEND SUMMER CAMP 4. ASSISTANCE WITH THE PAYMENT OF FEES TO ATTEND PROGRAMS X X X X X X 0 0 0 0 0 0 0 1 0 HELEN WRONSKI INTERIM CEO 145000 0 0 0 0 0 0 0 32000 0 177000 0 0 0 PART I, LINE 7 BONUSES ARE AT THE DISCRETION OF THE CEO. THEY ARE BASED UPON WORK PERFORMANCE OBSERVED OR ACHIEVED BEYOND THE NORMAL EXPECTATIONS OR AGREED UPON PLANS. FORM 990, PART VI, SECTION A, LINE 6 PERSONS WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT AND ARE REGISTERED WITH THE COUNCIL ARE MEMBERS OF THE COUNCIL, BUT ONLY MEMBERS 16 YEARS OF AGE AND OLDER ARE ELIGIBLE TO BE DELEGATES. EMPLOYEES ARE NOT ELIGIBLE TO VOTE. ONLY THE FOLLOWING MEMBERS SHALL BE ENTITLED TO VOTE AT THE ANNUAL MEETING AND SPECIAL MEETINGS OF THE COUNCIL (REFERRED TO HEREIN AS "DELEGATES"): A. EACH SERVICE UNIT MAY SELECT NO LESS THAN TWO DELEGATES AND SUCH ADDITIONAL DELEGATES AND ALTERNATIVE DELEGATES AS DETERMINED BY THE BOARD BASED UPON THE GIRL MEMBERSHIP OF THE SERVICE UNIT AS OF SEPTEMBER 30 OF EACH YEAR. THE NUMBER OF DELEGATES MAY BE ADJUSTED ANNUALLY TO ASSURE COMPLIANCE WITH SECTION 2.1E BELOW. DELEGATES SHALL HAVE A TERM OF THREE YEARS AND UNTIL THEIR SUCCESSORS ARE SELECTED. SERVICE UNITS MAY FILL THE UNEXPIRED TERMS OF DELEGATES WHO RESIGN OR DO NOT PERFORM THEIR DUTIES, OR ARE NO LONGER MEMBERS OF THE GIRL SCOUT MOVEMENT THROUGH THE COUNCIL. B. UP TO FIVE (5) DELEGATES-AT-LARGE SELECTED BY THE BOARD DEVELOPMENT COMMITTEE IF IT IS DETERMINED THAT THERE IS A SEGMENT OF MEMBERSHIP THAT IS SUBSTANTIALLY UNREPRESENTED AMONG THE DELEGATES SELECTED BY THE SERVICE UNITS AND WOULD THEREFORE HAVE NO VOICE IN THE POLICY DECISIONS OF THE COUNCIL WITHOUT SUCH DELEGATE-AT-LARGE REPRESENTATION. C. MEMBERS OF THE BOARD AND MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, ALL OF WHOM SHALL BE EX-OFFICIO DELEGATES WITH THE RIGHT TO VOTE. D. NATIONAL COUNCIL DELEGATES WHO ARE OF VOTING AGE. E. THE TOTAL NUMBER OF DELEGATES SHALL NOT BE LESS THAN 200, AND THE MAXIMUM SHALL BE A NUMBER THAT DOES NOT EXCEED ONE PERCENT (1%) OF THE TOTAL GIRL MEMBERSHIP OF THE COUNCIL AS OF SEPTEMBER 30TH OF EACH YEAR. AT LEAST TWO-THIRDS (2/3) OF THE DELEGATES SHALL BE SELECTED BY THE SERVICE UNITS. ALL DELEGATES SHALL SERVE ONLY FOR THE TERM TO WHICH THEY HAVE BEEN SELECTED AND ONLY FOR AS LONG AS THEY ARE REGISTERED WITH THE GIRL SCOUT MOVEMENT THROUGH THE COUNCIL. A RECORD OF THE NAMES OF THE DELEGATES SHALL BE PREPARED BY THE SECRETARY OF THE COUNCIL, REFERRED TO HEREIN AS THE SECRETARY, NO MORE THAN 50 AND NO LESS THAN 10 DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7A THE DELEGATES ELECT A SLATE OF BOARD MEMBER NOMINEES APPROVED BY THE BOARD DEVELOPMENT COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS MAY NOT BE TAKEN WITHOUT APPROVAL OF THE DELEGATES: 1. AMENDMENT OF OR CHANGE TO THE CERTIFICATE OF INCORPORATION OR BYLAWS; 2. A SALE, LEASE, EXCHANGE, OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE COUNCIL; 3. A PLAN OF MERGER, CONSOLIDATION, OR DISSOLUTION; OR 4. REVOCATION OF A VOLUNTARY DISSOLUTION PROCEEDING. FORM 990, PART VI, SECTION B, LINE 11B GIRL SCOUTS HEART OF THE HUDSON INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE CEO, AND AUDIT COMMITTEE. BEFORE THE 990 IS FILED WITH THE INTERNAL REVENUE SERVICE, IT IS SUBMITTED TO THE BOARD MEMBERS FOR COMMENTS AND A SPECIALLY CALLED MEETING IS HELD BY THE BOARD OF DIRECTORS TO REVIEW THE FORM 990. AFTER THE 990 IS APPROVED BY ALL MEMBERS OF THE BOARD OF DIRECTORS, THE 990 IS ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL DISCLOSURES ARE MADE BY ALL MEMBERS OF THE EMPLOYEES, BOARD, BOARD STANDING COMMITTEES, AND THE BOARD DEVELOPMENT COMMITTEE OF ANY DIRECT OR INDIRECT BENEFITS THEY OR MEMBERS OF THEIR FAMILY ARE RECEIVING, OR WILL RECEIVE, AS THE RESULT OF AN AGREEMENT BY THE COUNCIL WITH ANY OUTSIDE PARTY. ANY POTENTIAL CONFLICT OF INTEREST, NO MATTER HOW INSIGNIFICANT, SHALL BE DISCLOSED IN WRITING TO THE BOARD CHAIR BY THE PERSON CONCERNED PRIOR TO ENGAGING IN A 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 BOARD CHAIR OR, WHEN IT ARISES DURING THE COMMITTEE MEETING, TO THE CHAIR OF THE COMMITTEE, AND SUCH PERSON SHALL NOT VOTE ON THE MATTER. MOREOVER, THE PERSON HAVING THE CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD OR COMMITTEE IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATIONS OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. THE MINUTES OF THE MEETING OF THE BOARD OR COMMITTEE SHALL REFLECT THAT A 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 BOARD OR COMMITTEE, EXCLUDING THE INTERESTED PERSON. ANY MATTER THAT ARISES INVOLVING A QUESTION OR INTERPRETATION RELATING TO THIS CONFLICT OF INTEREST SHOULD BE SUBMITTED IN WRITING TO THE BOARD CHAIR FOR DECISION OR REFERRAL TO THE BOARD OR ITS EXECUTIVE COMMITTEE FOR DECISION, WHERE APPROPRIATE. IN THE EVENT THAT A POTENTIAL CONFLICT OF INTEREST IS NOT DISCLOSED, THE MATTER SHALL BE REFERRED TO THE BOARD OR ITS EXECUTIVE COMMITTEE FOR DETERMINATION OF CONTINUED MEMBERSHIP OF THE INDIVIDUAL CONCERNED ON THE BOARD OF DIRECTORS, A BOARD STANDING COMMITTEE, OR THE BOARD DEVELOPMENT COMMITTEE. AN EMPLOYEE WHO HAS AN ACTUAL OR POTENTIAL CONFLICT MUST DISCLOSE THIS INFORMATION TO THE ORGANIZATION AS SOON AS POSSIBLE SO THAT THE ORGANIZATION CAN PUT SAFEGUARDS IN PLACE TO PROTECT ALL PARTIES. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION: COMPENSATION FOR THE CEO IS UNDER THE RESPONSIBILITY OF THE BOARD OF DIRECTORS (BOD). EACH YEAR, THE BOD ESTABLISHES A CEO PERFORMANCE EVALUATION COMMITTEE. THIS COMMITTEE REVIEWS THE PERFORMANCE OF THE CEO, AND INCLUDES A REVIEW BY SELECT MANAGEMENT AND/OR LEADERSHIP LEVEL STAFF WHO REPORT DIRECTLY TO THE CEO, AS SELECTED BY THE BOD. ALL SALARY CHANGES, BONUS OR INCENTIVE PAY GRANTED TO THE CEO ARE AT THE RECOMMENDATION AND APPROVAL OF THE BOD. OTHER OFFICERS' COMPENSATION: GIRL SCOUTS HEART OF THE HUDSON, INC. HAS A CUSTOMIZED SALARY STRUCTURE THAT WAS DEVELOPED IN CONJUNCTION WITH THE GIRL SCOUTS USA (GSUSA) COMPENSATION TEAM. IT IS BASED ON OUR COUNCIL SIZE, THE COST OF THE LABOR MARKET (ABOVE NATIONAL AVERAGE FOR THE NORTHEASTERN US) AND STAFFING STRUCTURES RELEVANT TO GIRL SCOUT COUNCILS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST AT OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 6,152.