2024-07-01T10:59:43-04:00 2023-09-30 382088116 BRICKLEY DELONG PC PO BOX 999 MUSKEGON MI 494430999 990 2022-10-01 381366924 GIRL SCOUTS OF MICHIGAN SHORE TO SHORE GIRL 6167843341 3275 WALKER AVENUE NW GRAND RAPIDS MI 49544 VIVIAN TERMAAT CEO 6167843341 2024-03-26 true VIVIAN TERMAAT 999009999 false ERIC P VANDOP CPA P01868437 2317265800 2024-06-28 2022 2023-04-26 12:10:37Z VIVIAN TERMAAT 5413700 false X WWW.GSMISTS.ORG X 1946 MI TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 20 20 44 2025 0 367196 430670 49485 39445 145053 70431 3567759 2769278 4129493 3309824 27970 61144 0 1936967 2187662 0 197633 1155004 1224694 3119941 3473500 1009552 -163676 7516142 7560275 365057 285050 7151085 7275225 X TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. false false 2795729 61144 GIRL SCOUTS' MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. GUIDED BY SUPPORTIVE ADULTS AND PEERS, GIRLS IN KINDERGARTEN THROUGH 12TH GRADE DEVELOP THEIR LEADERSHIP POTENTIAL THROUGH AGE-APPROPRIATE ACTIVITIES THAT ENABLE THEM TO DISCOVER THEIR VALUES, SKILLS, AND THE WORLD AROUND THEM; CONNECT WITH OTHERS IN A MULTICULTURAL ENVIRONMENT; AND TAKE ACTION TO MAKE A DIFFERENCE IN THEIR WORLD. AS A RESULT, ALL GIRL SCOUT ACTIVITIES ARE DESIGNED TO BE GIRL LED, COOPERATIVE, AND HANDS-ON PROCESSES THAT CREATE HIGH-QUALITY EXPERIENCES CONDUCIVE TO LEARNING. THE GIRL SCOUT LEADERSHIP EXPERIENCE, THE FRAMEWORK FOR DEFINING WHAT GIRLS DO IN GIRL SCOUTING AND HOW THEY DO IT, WAS BORNE OUT OF YEARS OF RESEARCH AND DEVELOPMENT AND ENGAGES GIRLS IN FOUR CATEGORIES OF LEARNING: 1) STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATHEMATICS); 2) OUTDOORS (INCLUDING ADVENTURE AND TRAVEL); 3) LIFE SKILLS (GOAL SETTING, MAKING HEALTHY DECISIONS, DEALING WITH BULLIES, ETC.) AND 4) ENTREPRENEURSHIP (INCLUDING THE GIRL SCOUT COOKIE PROGRAM). GIRLS PROGRESS THROUGH AGE APPROPRIATE PROGRAMMING IN THESE AREAS THROUGH THE COMPLETION OF GIRL SCOUT JOURNEYS AND BADGES. 2795729 true true false false false false false false false true true true false true false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 17 0 44 true false false false false false false false false false false false false false false X 20 20 false false false false true true true true true false true true true true true true true true true false false MI X X ALEXA DENHOF CFO 6168883841 3275 WALKER AVENUE NW GRAND RAPIDS MI 49544 DEBORAH HUGHES BOARD CHAIR 1.00 X X 0 0 0 THERESA PETKO 1ST VICE CHA 1.00 X X 0 0 0 EMMA BARANOWSKI 2ND VICE CHA 1.00 X X 0 0 0 AMANDA MISCISIN TREASURER 1.00 X X 0 0 0 LA'LEATHA SPILLERS SECRETARY 1.00 X X 0 0 0 KYLA BARRANCO BOARD MEMBER 1.00 X 0 0 0 STEPHANIE BRIGGS BOARD MEMBER 1.00 X 0 0 0 CATHY COOPER BOARD MEMBER 1.00 X 0 0 0 JUDY DENNIS BOARD MEMBER 1.00 X 0 0 0 AJ EMERY BOARD MEMBER 1.00 X 0 0 0 ANGELA GARREY BOARD MEMBER 1.00 X 0 0 0 DANA HEBREARD BOARD MEMBER 1.00 X 0 0 0 SHELLEY IRWIN BOARD MEMBER 1.00 X 0 0 0 MARY NADER BOARD MEMBER 1.00 X 0 0 0 AMY PIERCE-DANDERS BOARD MEMBER 1.00 X 0 0 0 ANA RAMIREZ-SAENZ BOARD MEMBER 1.00 X 0 0 0 MEGAN SMITH JOVANOVIC BOARD MEMBER 1.00 X 0 0 0 MARCEL VAN DER ELST BOARD MEMBER 1.00 X 0 0 0 KARA WIPPERFELD BOARD MEMBER 1.00 X 0 0 0 KEVIN YEOMANS BOARD MEMBER 1.00 X 0 0 0 ALEXA DENHOF CFO 50.00 X 21945 0 0 VIVIAN TERMAAT CEO 50.00 X 125400 0 1425 147345 1425 1 false false false 8781 421889 4700 430670 CAMP/TROOP PROGRAMS 39445 39445 39445 60159 60159 21652 21652 21652 21652 41996 31724 10272 10272 10272 4810521 2072152 2738369 2738369 MISCELLANEOUS REVENUE 9257 9257 9257 3309824 2797343 81811 61144 61144 240416 63304 163491 13621 1452472 1211120 130820 110532 359653 314769 27330 17554 135121 106746 18917 9458 3687 3687 16335 16335 13534 13534 30166 13182 16529 455 12016 11135 881 57602 46315 4514 6773 159409 126568 17215 15626 233847 220722 9297 3828 51342 46955 2426 1961 43486 26551 8039 8896 6971 6971 136383 132720 2595 1068 85382 69362 12465 3555 RECOGNITION/APPRECIATION 140023 134688 4975 360 SUPPLIES 81388 75531 3877 1980 LEASE EXPENSE 71220 68371 2137 712 MISCELLANEOUS 61563 48553 12438 572 20340 17993 1665 682 3473500 2795729 480138 197633 X 2152802 1968801 10940 111073 184646 2980 85941 98143 33946 48026 6021810 3518534 2436407 2503276 1499635 1653497 1111825 1174479 7516142 7560275 201516 201101 130553 67171 32988 16778 365057 285050 X 6901448 7046573 249637 228652 7151085 7275225 7516142 7560275 X -163676 225162 62654 X false true X true false X 208170 176258 353067 367196 430670 1535361 4637667 4742158 4458144 5651157 4859223 24348349 4845837 4918416 4811211 6018353 5289893 25883710 25883710 79114 41774 42173 101473 81811 346345 79114 41774 42173 101473 81811 346345 3035 8962 293700 782163 9257 1097117 4927986 4969152 5147084 6901989 5380961 27327172 0.94720 0.94600 0.01000 0.01000 X PART III, LINE 12 MISCELLANEOUS REVENUE 1,097,117 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1127186 100 87558 22827 1192017 1338200 100 -189654 21460 1127186 1171035 100 230485 63420 1338200 1190918 100 11437 31420 1171035 1207712 59646 76440 1190918 0.99000 0.01000 true false 535112 535112 4261189 2610897 1650292 863441 606941 256500 330880 272567 58313 31188 28129 3059 2503276 OTHER SECURITIES 1653497 F 1653497 BENEFICIAL INTEREST PERPETUAL TRUST 634434 BENEF INT IN FUNDS HELD BY OTHERS 526695 BENEFICIAL INTEREST ENDOWMENT FUNDS 13350 1174479 X 3584106 225161 62654 287815 3296291 13533 13533 3309824 3463292 3325 3325 3459967 13533 13533 3473500 SCHEDULE D, PAGE 2, PART V, LINE 4 THE COUNCIL IS THE BENEFICIARY OF A PERPETUAL TRUST THAT IS HELD AND MANAGED BY A THIRD PARTY TRUSTEE. THE PERPETUAL TRUST IS MANAGED PER THE CRITERIA SET FORTH IN THE IRREVOCABLE TRUST AGREEMENT. THE TRUSTEE IS TO HOLD THE PRINCIPAL OF ALL MONEY OR PROPERTY GIVEN TO THIS TRUST TO INVEST AND REINVEST FOREVER FOR THE PURPOSES STATED IN THE TRUST AGREEMENT. THE TRUSTEE WILL HOLD, INVEST, AND REINVEST ALL OF THE PROPERTY OF THE TRUST FUND AS A UNIT. THE TRUSTEE WILL DISTRIBUTE THE INCOME TO THE COUNCIL PER THE COUNCIL'S REQUEST PROVIDED THAT EACH REQUEST WILL BE MADE IN WRITING AND WILL CERTIFY THAT THE DISTRIBUTION WILL BE USED FOR THE GENERAL PURPOSES OF PROMOTING AND CONDUCTING WORK IN THE AREAS OVER WHICH THE COUNCIL HAS JURISDICTION. THE PRINCIPAL OF THE TRUST WILL BE HELD IRREVOCABLY. THE COUNCIL, HOWEVER, MAY BORROW SUCH SUMS OF PRINCIPAL UPON THE VOTE OF 75% OF THE MEMBERS OF THE COUNCIL'S BOARD OF DIRECTORS. SUCH LOANS WILL BE MADE UPON SUCH TERMS AND CONDITIONS AS THE COUNCIL WILL DETERMINE BUT WILL BE REPAID NO LATER THAN 15 YEARS FROM THE DATE OF THE LOAN. INTEREST WILL BE PAID AT THE PRIME RATE IN EFFECT ON THE DATE OF THE LOAN OR THE MARKET RATE. THE TRAILBLAZER ENDOWMENT TRUST WAS ESTABLISHED BY THE COUNCIL TO PROVIDE A QUALITY PROGRAM FOR GIRLS IN THE AREAS OVER WHICH THE COUNCIL HAS JURISDICTION AND TO ENSURE THE FUTURE FINANCIAL STABILITY OF THE COUNCIL. THE TRAILBLAZER ENDOWMENT TRUST PRINCIPAL IS TO REMAIN INTACT IN PERPETUITY AS ONLY THE INCOME FROM THE ENDOWMENT FUNDS IS APPLIED TO THE PROGRAMS AND SERVICES OF THE COUNCIL. THE COUNCIL ALSO HAS BOARD DESIGNATED ENDOWMENT ASSETS WITH TWO COMMUNITY FOUNDATIONS. THE COMMUNITY FOUNDATIONS MANAGE THE ASSETS AND PROVIDE GRANTS TO THE ORGANIZATION PER THEIR REQUEST. SCHEDULE D, PAGE 3, PART X IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. SCHEDULE D, PAGE 4, PART XI, LINE 2D GAIN FROM BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 37,949 GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUST 24,705 SCHEDULE D, PAGE 4, PART XII, LINE 2D LEASE STANDARD FOR FS PURPOSES 3,325 false GIRL MEMBERSHIP ASSISTANC 1164 29100 PROGRAM FINANCIAL ASSISTA 1200 29994 ADULT MEMBERSHIP ASSISTAN 59 1480 CAMPING ASSISTANCE 23 570 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION HAS A SYSTEM IN PLACE TO DETERMINE THE CRITERIA USED TO AWARD THE GRANTS AND ASSISTANCE ON A NEED BASIS. FORM 990, PAGE 2, PART III, LINE 4A GIRL SCOUTS' MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. GUIDED BY SUPPORTIVE ADULTS AND PEERS, GIRLS IN KINDERGARTEN THROUGH 12TH GRADE DEVELOP THEIR LEADERSHIP POTENTIAL THROUGH AGE-APPROPRIATE ACTIVITIES THAT ENABLE THEM TO DISCOVER THEIR VALUES, SKILLS, AND THE WORLD AROUND THEM; CONNECT WITH OTHERS IN A MULTICULTURAL ENVIRONMENT; AND TAKE ACTION TO MAKE A DIFFERENCE IN THEIR WORLD. AS A RESULT, ALL GIRL SCOUT ACTIVITIES ARE DESIGNED TO BE GIRL LED, COOPERATIVE, AND HANDS-ON PROCESSES THAT CREATE HIGH-QUALITY EXPERIENCES CONDUCIVE TO LEARNING. THE GIRL SCOUT LEADERSHIP EXPERIENCE, THE FRAMEWORK FOR DEFINING WHAT GIRLS DO IN GIRL SCOUTING AND HOW THEY DO IT, WAS BORNE OUT OF YEARS OF RESEARCH AND DEVELOPMENT AND ENGAGES GIRLS IN FOUR CATEGORIES OF LEARNING: 1) STEM (SCIENCE, TECHNOLOGY, ENGINEERING AND MATHEMATICS); 2) OUTDOORS (INCLUDING ADVENTURE AND TRAVEL); 3) LIFE SKILLS (GOAL SETTING, MAKING HEALTHY DECISIONS, DEALING WITH BULLIES, ETC.) AND 4) ENTREPRENEURSHIP (INCLUDING THE GIRL SCOUT COOKIE PROGRAM). GIRLS PROGRESS THROUGH AGE APPROPRIATE PROGRAMMING IN THESE AREAS THROUGH THE COMPLETION OF GIRL SCOUT JOURNEYS AND BADGES. FORM 990, PAGE 6, PART VI, LINE 6 EVERY PARTICIPANT (GIRL OR ADULT) IN GIRL SCOUTING MUST REGISTER AND BECOME A MEMBER OF GIRL SCOUTS OF THE USA. GSUSA MEMBERSHIP DUES ARE VALID FOR A MINIMUM OF ONE YEAR. MEMBERSHIP DUES ARE SENT BY THE COUNCIL TO GSUSA. NO PORTION OF THE DUES REMAIN WITH THE COUNCIL. MEMBERSHIP MAY NOT BE TRANSFERRED TO ANOTHER MEMBER AND ARE NOT REFUNDABLE. FORM 990, PAGE 6, PART VI, LINE 7A DELEGATES ARE SELECTED FROM THE MEMBERSHIP TO REPRESENT THEIR INTERESTS AT THE ORGANIZATION'S ANNUAL MEETING. DELEGATES TO THE NATIONAL COUNCIL SESSION ARE VETTED THROUGH THE BOARD DEVELOPMENT COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 7B DELEGATES SELECTED FROM THE MEMBERSHIP ATTEND THE ANNUAL MEETING AND VOTE ON NOMINATIONS TO THE BOARD AND THE BOARD DEVELOPMENT COMMITTEE, CHANGES TO THE BYLAWS AS WELL AS OTHER GOVERNANCE DECISIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE AUDIT COMMITTEE, WITH A RECOMMENDATION TO THE BOARD FOR ACCEPTANCE. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD AND BOARD DEVELOPMENT COMMITTEE MEMBERS REVIEW THE POLICY AND DISCLOSURE STATEMENT ANNUALLY AND SIGN OFF ON THE REVIEW AND ANY DISCLOSURES. FORM 990, PAGE 6, PART VI, LINE 15A A COMMITTEE OF BOARD MEMBERS WAS CONVENED BY THE BOARD CHAIR TO CONDUCT THE CEO'S ANNUAL PERFORMANCE REVIEW. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CONTACT INFORMATION IS PROVIDED ON THE ORGANIZATION'S WEBSITE. THE ANNUAL REPORT IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. ADDITIONALLY, THE ARTICLES OF NONPROFIT INCORPORATION AND ANNUAL REPORTS ARE AVAILABLE FROM MICHIGAN DEPT OF ENERGY, LABOR & ECONOMIC GROWTH AT WWW.DLEG.STATE.MI.US/BCS_CORP. FORM 990, PART X ON THE FINANCIAL STATEMENTS, CERTAIN PRIOR YEAR ACCOUNTS HAVE BEEN RECLASSIFIED FOR COMPARATIVE PURPOSES TO CONFORM TO THE CURRENT YEAR PRESENTATION. THEREFORE, THESE RECLASSIFICATIONS ARE REFLECTED IN BEGINNING OF YEAR BALANCES ON THE BALANCE SHEET IN PART X. FORM 990, PART XI, LINE 9 GAIN FROM BENEFICIAL INTEREST HELD BY OTHERS 37,949 GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUST 24,705 TOTAL 62,654