2025-02-10T01:44:43-06:00 2024-09-30 141442607 BST & CO CPAS LLP 10 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-10-01 132985898 GIRL SCOUTS HEART OF THE HUDSON INC GIRL 8452366002 30 SCOTTS CORNERS DRIVE MONTGOMERY NY 12549 PEGGY PORTA CFO 8452366002 2025-01-31 1 0 JEREMY COLE P00436330 5184596700 2025-01-31 2023 2025-03-06 01:10:19Z PEGGY PORTA 12314418 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. 15 15 122 3500 0 0 755227 345441 295280 284238 1007182 347262 5416600 6143412 7474289 7120353 31305 95625 0 0 3397601 3795833 0 0 242529 3261511 2963068 6690417 6854526 783872 265827 13356390 13804723 1084392 836045 12271998 12968678 X GSHH'S MISSION IS TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 2841469 43989 515988 MEMBERSHIP SERVICES INCLUDING VOLUNTEER DEVELOPMENT AND PUBLIC:GIRL SCOUTS HEART OF THE HUDSON SERVES APPROXIMATELY 15,000 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 GIRLSOF COURAGE, CONFIDENCE, AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE.IN 2024, 115 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, 65 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. 2952425 51636 5817976 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 A 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. OURPROGRAMMING 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. 194979 PUBLIC INFORMATION SERVICES INCLUDES MEMBERSHIP, COMMUNICATION AND MARKETING SERVICES TO THE GIRL SCOUT MEMBERS AND VOLUNTEERS. 5988873 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 25 0 1 122 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X THE ORGANIZATION 8452366002 30 SCOTTS CORNERS DRIVE MONTGOMERY NY 12549 GALE HAUCK PRESIDENT 1.00 X X 0 0 0 JOLENE BORELL TREASURER 1.00 X X 0 0 0 TREVIS HINDS DIRECTOR 1.00 X 0 0 0 ERIN O'DONNELL DIRECTOR 1.00 X 0 0 0 DONNA HALPERIN 2ND VICE PRESIDENT 1.00 X X 0 0 0 KIM BARNETT 1ST VICE PRESIDENT 1.00 X 0 0 0 PATRICIA ALLEN DIRECTOR 1.00 X 0 0 0 JEAN ZAPPIA DIRECTOR 1.00 X 0 0 0 CATHERINE ST-LAURENT DIRECTOR 1.00 X 0 0 0 ELISSA CHESSARI DIRECTOR 1.00 X 0 0 0 LIZ KAUFMAN DIRECTOR 1.00 X 0 0 0 KATIE DOYLE-BUNKER SECRETARY 1.00 X X 0 0 0 NANCY GRECO DIRECTOR 1.00 X 0 0 0 ELISSA CHESSARI DIRECTOR 1.00 X 0 0 0 CHAYANNE SWAIN DIRECTOR 1.00 X 0 0 0 HELEN WRONSKI INTERIM CEO 40.00 X 145000 0 48000 MARGARET PORTA CFO 40.00 X 112752 0 13244 HADA REED COO 40.00 X 115023 0 13244 KARI MILLER-WILLIS CPO 40.00 X 100856 0 13244 473631 0 87732 4 0 1 0 GREGORY M KISSEL 400 KELSEY PARK DRIVE PALM BEACH GARDENS FL 33410 FINANCIAL CONSULTANT 102120 1 345441 345441 GIRL SCOUT PROGRAM FEES 611710 284238 284238 284238 340771 340771 93686 0 93686 93686 93686 2504974 2498483 6491 6491 6491 8513558 2695582 5817976 5817976 MISCELLANEOUS REVENUE 900099 231750 231750 231750 7120353 6333964 0 440948 95625 95625 491534 412340 51256 27938 2555035 2122906 282759 149370 228445 202130 15454 10861 231109 204487 15634 10988 289710 252163 22378 15169 14310 9827 4427 56 62452 42888 19320 244 381990 262327 118170 1493 454385 440079 3279 11027 77581 75965 721 895 303423 303423 184413 173496 8793 2124 118046 100183 9400 8463 419434 419434 271051 269003 2048 REPAIRS AND MAINTENANCE 537140 521705 15333 102 MISCELLANEOUS 90600 52785 35336 2479 LICENSES, PERMITS & FEE 48243 28107 18816 1320 6854526 5988873 623124 242529 454443 379447 1436149 3673177 23793 57512 455062 319021 101275 44176 16888140 11055518 5481695 5832622 4429742 2416477 974231 1082291 13356390 13804723 548150 298701 8174 29135 41916 42914 486152 465295 1084392 836045 X 10494854 12014252 1777144 954426 12271998 12968678 13356390 13804723 X 265827 413960 16893 X 0 1 X 1 0 X 398031 1766824 1004437 755227 345441 4269960 6657875 5776094 7603454 8065256 8797796 36900475 7055906 7542918 8607891 8820483 9143237 41170435 0 0 0 41170435 120152 80845 134453 119402 434457 889309 120152 80845 134453 119402 434457 889309 35393 29935 34744 95501 231750 427323 7211451 7653698 8777088 9035386 9809444 42487067 0.96900 0.97840 0.02090 0.01460 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 35,393. 2020 AMOUNT: $ 29,935. 2021 AMOUNT: $ 34,744. 2022 AMOUNT: $ 95,501. 2023 AMOUNT: $ 231,750. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 619061 55445 451343 223163 538270 56926 23865 619061 572267 -33997 538270 492554 79713 572267 443957 48597 492554 0.00000 1.00000 0.00000 1 0 36458 36458 12534416 8040631 4493785 1750635 1202330 548305 2242741 1413849 828892 323890 398708 -74818 5832622 EMPLOYEE RETENTION TAX CREDIT 765564 DEPOSITS AND DEFERRED CHARGES 23025 CASH ADVANCE 850 RIGHT-OF-USE ASSETS 162334 BENEFICIAL INTEREST IN PERPETUAL TRUST 130518 1082291 LEASE LIABILITIES 163060 GIFT CARDS LIABILITY 269346 PROGRAM CREDITS PAYABLE 32889 465295 X 7551206 413960 16893 430853 7120353 0 7120353 6854526 0 6854526 0 6854526 PART IV, LINE 2B: THE AMOUNT 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 IMPROVEMENT. PART X, LINE 2: WHEN INCOME TAX RETURNS ARE FILED, SOME TAX POSITIONS TAKEN ARE HIGHLY CERTAIN TO BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHER TAX POSITIONS ARE SUBJECT TO UNCERTAINTY ABOUT THE TECHNICAL MERITS OF THE POSITION OR THE AMOUNT OF THE POSITION'S TAX BENEFIT THAT WOULD BE ULTIMATELY SUSTAINED. THE PORTION OF THE BENEFITS ASSOCIATED WITH THE TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS PREVIOUSLY DESCRIBED IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AND INCLUDES, WHERE APPLICABLE, ACCRUED INTEREST AND/OR PENALTIES ATTRIBUTABLE TO THE UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS CONCLUDED THAT THE ORGANIZATION HAS NOT TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 16,893. PART V ENDOWMENT FUNDS THE FINANCIAL STATEMENTS OF THE ORGANIZATION HAVE BEEN RESTATED TO DECREASE NET ASSETS WITH DONOR RESTRICTIONS TO CORRECT THE ALLOCATION OF EARNINGS IN THE ENDOWMENT. THE ENDOWMENTS FUNDS ON PART V WERE ALSO RESTATED TO MATCH THE RESTATED FINANCIAL STATEMENTS. 1 FINANCIAL ASSISTANCE TO MEMBERS 125 95625 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 IV 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 140000 0 5000 0 0 0 0 0 48000 0 193000 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 EXPEXTATIONS OR AGREED UPON PLANS. FORM 990, PART VI, SECTION A, LINE 6 ARTICLE II MEMBERSHIP SECTION 2.1 MEMBERSHIP. 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. DIRECTORS 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 TWO (2) DELEGATES PER SERVICE UNIT. AT LEAST TWO-THIRDS (2/3) OF THE DELEGATES SHALL BE SELECTED BY THE SERVICE 2 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 FIFTY (50) AND NO LESS THAN THEN (10) DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING (HEREIN "RECORD DATE"). FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE CORPORATION: - ELECT THE OFFICERS OF THE COUNCIL, THE MEMBERS-AT-LARGE OF THE BOARD OF DIRECTORS, THE MEMBERS OF THE COUNCIL BOARD DEVELOPMENT COMMITTEE, THE DELEGATES TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE UNITED STATES OF AMERICA AND, IF VACANCIES OCCUR, PERSONS TO FILL VACANCIES AMONG THOSE DELEGATES. FORM 990, PART VI, SECTION A, LINE 7B THE VOTING MEMBERS OF THE CORPORATION: - DETERMINE GENERAL LINES OF DIRECTION FOR GIRL SCOUTING WITHIN THE JURISDICTION OF THE COUNCIL BY RECEIVING AND RESPONDING TO REPORTS AND INFORMATION FROM THE BOARD OF DIRECTORS. - AMEND THE ARTICLES OF INCORPORATION AND BYLAWS. - TAKE ALL OTHER ACTION REQUIRING A MEMBERSHIP VOTE AS DEFINED IN THE BYLAWS. - ATTEND AND PARTICIPATE IN DELEGATE MEETINGS. - REPORT ON DELEGATE DISCUSSION TO THE COMMUNITIES. - CONDUCT SUCH OTHER BUSINESS AS MAY, FROM TIME TO TIME, COME BEFORE THE MEMBERS. 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. KEY EMPLOYEE AND 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 ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. GSHH ALSO MAKES THEIR FORM 990 AVAILABLE ON THEIR WEBSITE AND UPON REQUEST. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO 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 16,893.