2024-10-22T11:09:24-04:00 2023-12-31 201416603 BALDWIN CPAS PLLC 713 W MAIN ST RICHMOND KY 404751351 990 2023-01-01 610444698 GIRL SCOUTS OF KENTUCKIANA INC GIRL 5026360900 2115 LEXINGTON ROAD LOUISVILLE KY 40206 MAGGIE ELDER CEO 5026360900 2024-10-22 true MYRON D FISHER P00078455 8596269040 2024-10-22 2023 2024-10-15 13:58:12Z X MAGGIE ELDER 2115 LEXINGTON ROAD LOUISVILLE KY 40206 9344280 false X WWW.GSKENTUCKIANA.ORG X 1932 KY GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS OF KENTUCKIANA ADVOCATES FOR ALL GIRLS AND HELPS THEM BUILD CHARACTER AND GAIN SKILLS FOR SUCCESS IN LIFE. IN PARTNERSHIP WITH COMMITTED ADULTS AND COMMUNITIES, WE INSPIRE GIRLS TO DEVELOP STRONG VALUES, LEADERSHIP SKILLS, SOCIAL CONSCIENCE AND CONVICTION ABOUT THEIR OWN POTENTIAL AND SELF-WORTH. 23 23 128 5000 59873 15279 1682745 850886 297505 7534986 22351 369157 4426542 251008 6429143 9006037 157264 128094 0 3559209 3988788 0 254722 1988561 5198816 5705034 9315698 724109 -309661 19218728 19803594 3221162 3405439 15997566 16398155 GIRL SCOUTING IS THE PREMIER LEADERSHIP ORGANIZATION FOR GIRLS. IN GIRL SCOUTING, THE GIRLS LEARN TO DISCOVER, CONNECT AND TAKE ACTION, IN COOPERATION WITH DEDICATED VOLUNTEERS AND STAFF. false false 8288515 128094 7534986 ACROSS A 64-COUNTY AREA THAT INCLUDES THE WESTERN HALF OF KENTUCKY AND PART OF SOUTHERN INDIANA, THE COUNCIL SERVED MORE THAN 9,000 GIRL MEMBERS AGES 5-17 AND 5,000 ADULT MEMBERS. OUR PROGRAM PRIORITIES CHALLENGE GIRLS TO DISCOVER, CONNECT AND TAKE ACTION IN THEIR COMMUNITIES AND IN THEIR LIVES. IN 2023 OUR ACCOMPLISHMENTS CAN BE MEASURED BY THE SUCCESSES OF OUR GIRLS. GSK WAS HOME TO 7 GOLD AWARD GIRL SCOUTS, 62 SILVER AWARD GIRL SCOUTS, AND SELLERS OF 1.41 MILLION BOXES OF COOKIES. THE COUNCIL HAD RECORD HIGH GIRL RETENTION IN 2021 (FOR THE SECOND YEAR IN A ROW) AND CAME CLOSE TO RECORD HIGH IN 2022 AND 2023, INDICATIVE OF GIRL AND LEADER SATISFACTION WITH OUR HUNDREDS OF PROGRAMS AND LEADERSHIP OPPORTUNITIES. 8288515 true true false true false false false false true true true false false false true true true false false false false false false false true false false false true true false false false false false false false false false false false false true false false false false true 14 0 128 true true true false false false false false false false false false false false X 23 23 false false false false true true true true true false true true true true true true true true true false false KY IN X X X GREG CARDWELL-COPENHEFER 5026360900 2115 LEXINGTON ROAD LOUISVILLE KY 40206 MAGGIE ELDER CEO 40.00 X 151134 0 9908 JOHN GREGORY CARDWELL-COPENHEFER CBO 40.00 X 107095 0 3462 MEREDITH DE RENZON COO 40.00 X 97481 0 7777 COLLEEN ABATE MEMBER AT LA 2.00 X 0 0 0 ALYSE ADKINS MEMBER AT LA 2.00 X 0 0 0 THERESA BATLINER TREASURER 5.00 X X 0 0 0 CHRISTINA BOYLE MEMBER AT LA 2.00 X 0 0 0 CYNTHIA MILES BROWN MEMBER AT LA 2.00 X 0 0 0 RIA CHANDLER SECOND VICE- 5.00 X X 0 0 0 SHARON HANDY CHAIR 5.00 X X 0 0 0 LAURA HATFIELD MEMBER AT LA 2.00 X 0 0 0 SIMON KEEMER SECRETARY 5.00 X X 0 0 0 LORI KIMBLE MEMBER AT LA 2.00 X 0 0 0 SHARON LARUE MEMBER AT LA 2.00 X 0 0 0 SAMANTHA LUCAS MEMBER AT LA 2.00 X 0 0 0 TERRI MASSEY FIRST VICE-C 5.00 X X 0 0 0 CLAYDEAN MCCALLON MEMBER AT LA 2.00 X 0 0 0 SHANNON MONTGOMERY MEMBER AT LA 2.00 X 0 0 0 CHARMAINE POWELL MEMBER AT LA 2.00 X 0 0 0 CARRIE SCHAAF MEMBER AT LA 2.00 X 0 0 0 WENDI TATUM MEMBER AT LA 2.00 X 0 0 0 LISA THOMPSON MEMBER AT LA 2.00 X 0 0 0 BERARD TOMASSETTI MEMBER AT LA 2.00 X 0 0 0 CHRISTINE VAUGHN MEMBER AT LA 2.00 X 0 0 0 KELLIE WATSON MEMBER AT LA 2.00 X 0 0 0 AIMEE GREEN WEBB MEMBER AT LA 2.00 X 0 0 0 355710 21147 2 false true false 25000 76806 749080 850886 PRODUCT SALES 900099 7195381 7195381 CAMPING AND PROGRAM FEES 900099 255565 255565 MEMBERSHIP FEES 84040 84040 7534986 369157 369157 209527 101654 107873 107873 59873 48000 76806 24117 -24117 -24117 309198 212472 96726 96726 MISCELLANEOUS 900099 70526 70526 70526 9006037 7702238 59873 393040 128094 128094 355710 288827 50435 16448 2762541 2242273 392560 127708 392802 318945 55694 18163 221523 179871 31409 10243 256212 208038 36327 11847 20365 15035 3969 1361 34700 25619 6762 2319 241533 178323 47067 16143 233943 194618 26952 12373 451123 436265 13652 1206 188916 176711 6358 5847 118599 104604 12236 1759 79155 69756 8657 742 335935 315782 18562 1591 161485 135647 19378 6460 COGS 2880041 2880041 PRINTING, INTERNET, TECHN 242219 205171 18545 18503 RECRUITMENT 115031 113177 1854 MISCELLANEOUS 33765 32512 1253 62006 39206 20791 2009 9315698 8288515 772461 254722 508868 365693 1443217 481913 61305 383 154030 134612 71683 52550 16635597 8730263 8005349 7905334 8938614 10812580 35662 50529 19218728 19803594 258597 399662 84941 102958 31168 39526 2795945 2795945 50511 67348 3221162 3405439 X 10585188 10210468 5412378 6187687 15997566 16398155 19218728 19803594 X -309661 490351 -177876 397775 X false true X true false X 376526 459434 2048807 1682745 850886 5418398 376526 459434 2048807 1682745 850886 5418398 490565 4927833 283283 367485 476815 22351 369157 1519091 24360 24198 24606 63546 136710 12241 65876 80124 70526 228767 7302966 35005318 0.67480 0.63460 X PART II, LINE 10 MISCELLANEOUS INCOME 228,767 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416334 406207 440314 1262855 1894283 104084 101552 110079 315715 473573 SCHEDULE C, PART II-A NO LOBBYING EXPENSES IN THOSE YEARS. true true X 4738896 5622 694532 -191343 5247707 5804377 13466 -1028947 -50000 4738896 5179377 32189 708191 -115380 5804377 4765411 575488 -161522 5179377 4122982 3285 826437 -187293 4765411 0.68000 0.32000 true false 2178352 2178352 13105476 7749638 5355838 1351769 980625 371144 7905334 LEASE LIABILITY 51145 SECURITY DEPOSIT 16203 67348 X 7040068 490351 359921 850272 6189796 2816241 2816241 9006037 6461603 -2816241 -2816241 9277844 37854 37854 9315698 SCHEDULE D, PAGE 2, PART IV, LINE 1B COLLECT MEMBERSHIP DUES AND REMIT THEM TO THE NATIONAL ORGANIZATION, GIRL SCOUTS USA. SCHEDULE D, PAGE 2, PART IV, LINE 2B COLLECT MEMBERSHIP DUES AND REMIT THEM TO THE NATIONAL ORGANIZATION, GIRL SCOUTS USA. SCHEDULE D, PAGE 2, PART V, LINE 4 TO PROVIDE GENERAL OPERATING SUPPORT TO THE ORGANIZATION'S VARIOUS PROGRAMS THAT BUILD COURAGE, CONFIDENCE AND CHARACTER IN OUR MEMBERS. SCHEDULE D, PAGE 3, PART X THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COUNCILS TAX-EXEMPT PURPOSES COULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COUNCIL QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). IRC SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS TRADE OR BUSINESS. UNRELATED BUSINESS INCOME ARISES FROM RENTAL INCOME EARNED BY THE COUNCIL. INCOME TAX EXPENSE ON UNRELATED BUSINESS INCOME TOTALED 1,253 AND 5,176 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY, FOR THE PRIOR YEAR TAX LIABILITIES. MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FASB ASC TOPIC 740 WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENTS OF ACTIVITIES OR ACCRUED IN THE STATEMENTS OF FINANCIAL POSITION. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF PERPETUAL TRUSTS 359,921 SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -63,800 COST OF GOODS SOLD 2,880,041 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 63,800 COST OF GOOD SOLD -2,880,041 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 37,854 VIA COLORI 76806 76806 24117 76806 76806 24117 24117 -24117 false MEMBERSHIP 9288 128094 X false false false false false false false false false MAGGIE ELDER CEO 151134 9908 161042 FORM 990, PAGE 1, ITEM B 990T - ADDED SL DEPRECIATION TO 990T SCHEDULE A, PART V, LINE 3A. FORM 990, PAGE 6, PART VI, LINE 6 ADULT MEMBERS AND YOUTH MEMBERS 14 YEARS OF AGE AND ABOVE ELECT PERSONS FROM AMONGST THEIR NUMBER TO BE DELEGATES TO THE DELEGATE ASSEMBLY. THE DELEGATE ASSEMBLY MEETS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 7A THE DELEGATE ASSEMBLY ELECTS THE MEMBERS OF THE BOARD AND THE OFFICERS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS HAVE SOLE AUTHORITY TO APPROVE, AMEND THE ARTICLES OF INCORPORATION AND BY-LAWS OF THE ORGANIZATION. MEMBERS ALSO ELECT THOSE WHO SERVE ON THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PREPARED BY THE COUNCIL'S AUDITORS USING INFORMATION SUPPLIED BY THEIR AUDIT FINDINGS AND MANAGEMENT DATA. A DRAFT 990 IS REVIEWED BY COUNCIL STAFF AND THE AUDIT COMMITTEE OF THE BOARD. SUGGESTED REVISIONS FROM THE AUDIT COMMITTEE ARE MADE BY THE AUDITORS WHEN APPROPRIATE. THE 990 IS THEN REVIEWED AND ACCEPTED BY THE FULL BOARD AT A REGULAR MEETING. FORM 990, PAGE 6, PART VI, LINE 12C REVIEW OF AND ATTESTATION TO THE CONFLICT OF INTEREST POLICY (BY ALL BOARD MEMBERS) IS PART OF THE ELECTION AND INSTALLATION OF NEW BOARD MEMBERS EVERY YEAR. MAJOR CHANGES IN VENDOR RELATIONSHIPS ARE MADE BY COMMITTEES OF BOARD MEMBERS, STAFF MEMBERS AND COMMUNITY EXPERTS SO THAT NO SINGLE INDIVIDUAL OR GROUP HAS TOO MUCH INFLUENCE IN CONTRACTING OR RESOURCE ALLOCATION. FORM 990, PAGE 6, PART VI, LINE 15A BASE SALARY IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON GUIDELINES PROVIDED BY GSUSA FOR THE SIZE, LOCATION, DEMOGRAPHICS, ETC. OF THE COUNCIL. FORM 990, PAGE 6, PART VI, LINE 18 THROUGH THE IRS, OUR FORM 990 IS AVAILABLE FOR VIEWING THROUGH: GUIDESTAR.ORG. WE ALSO HAVE CURRENT AND RECENT HISTORICAL 990S AVAILABLE ON THE COUNCIL'S WEBSITE: GSKENTUCKIANA.ORG. OUR FORM 990 AND OTHER APPLICABLE FORMS ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS AT THE COUNCIL'S MAIN OFFICE. FORM 990, PAGE 6, PART VI, LINE 19 ANY OF THE ORGANIZATION'S DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF PERPETUAL TRUSTS 359,921 RENTAL EXPENSES 63,800 COST OF GOODS SOLD -2,880,041 RENTAL EXPENSES -63,800 COST OF GOOD SOLD 2,880,041 BOOK / TAX DEPRECIATION DIFFERENCE 37,854 TOTAL 397,775 GIRL SCOUTS LEXINGTON ROAD LLC 2115 LEXINGTON ROAD LOUISVILLE KY 40206 OWNS REAL KY GIRL SCOUT OF KENUCKIANA INC NO LOBBYING EXPENSES IN THOSE YEARS.