2025-07-01T16:57:01-05:00 2024-09-30 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2023-10-01 952023244 GIRL SCOUTS OF ORANGE COUNTY GIRL 9494618818 9500 TOLEDO WAY 100 IRVINE CA 92618 VICTORIA SHEPP CEO 9494618818 2025-07-01 1 0 KIM HUNWARDSEN CPA P00484560 6122536500 2025-06-25 2023 2025-03-06 01:10:19Z VICTORIA SHEPP 9500 TOLEDO WAY 100 IRVINE CA 92618 16955992 0 X WWW.GIRLSCOUTSOC.ORG X 1968 CA NEARLY 15,000 OC GIRL SCOUTS GAINED LEADERSHIP SKILLS & VALUES NECESSARY FOR SUCCESS IN THE 21ST CENTURY. 21 21 205 10147 0 0 1034620 1118659 1341445 1201395 -117929 82150 11838533 9295994 14096669 11698198 0 0 0 0 10484700 10427094 0 0 765645 5686506 5493831 16171206 15920925 -2074537 -4222727 38327095 37263537 2059010 1866290 36268085 35397247 X GIRL SCOUTING BUILDS GIRLS OF COURAGE,CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. IN ORANGE COUNTY, NEARLY 15,000 GIRL SCOUTS, AGES 5-17, ARE DEVELOPING LEADERSHIP SKILLS FOR SUCCESS IN THE 21ST CENTURY AND A LIFELONG COMMITMENT TO SERVICE, GIVING MORE THAN 500,000 HOURS OF COMMUNITY SERVICE TO ORANGE COUNTY EVERY YEAR. A RECENT STUDY, CONDUCTED BY THE GIRL SCOUT RESEARCH INSTITUTE IN CONJUNCTION WITH AN INDEPENDENT RESEARCH FIRM, REPORTED THAT WOMEN WHO WERE GIRL SCOUTS WHEN THEY WERE YOUNG HAVE HIGHER PERCEPTIONS OF SELF, HIGHER RATES OF VOLUNTEERISM AND CIVIC ENGAGEMENT, HIGHER RATES OF COLLEGE EDUCATION AND HIGHER HOUSEHOLD INCOMES THAN NON-ALUMNAE. 0 0 1631090 1050312 THE GIRL SCOUTS OF ORANGE COUNTY OPERATES A 700 ACRE YEAR-ROUND RESIDENTIAL CAMP AND 5 PROGRAM CENTERS, INCLUDING IRVINE STAFF AND RETAIL SHOP,THROUGH WHICH NEARLY 15,000 GIRLS AND 10,000 VOLUNTEERS AND ADULT MEMBERS CAN BENEFIT FROM GIRL LEADERSHIP DEVELOPMENT AND SKILLS-BUILDING ACTIVITIES THROUGH EVENTS,SERIES, TRAVEL, CAMP AND TROOP EXPERIENCES AND ADULT VOLUNTEER DEVELOPMENT OPPORTUNITIES. 4798485 8906490 GIRL SCOUTS IS THE NATION'S PREMIERE LEADERSHIP DEVELOPMENT PROGRAM FOR GIRLS FROM ALL CULTURES, ZIP CODES AND WALKS OF LIFE. THE CHALLENGES GIRLS FACE TODAY ARE GREATER THAN EVER AND THEY AFFECT ALL GIRLS. THERE IS EVIDENCE THAT GIRLS ARE BACKING DOWN AND OPTING OUT OF LEADERSHIP POSITIONS. A RECENT REPORT FROM THE GIRL SCOUT RESEARCH INSTITUTE SHOWED THAT A GIRL'S DESIRE TO LEAD IS STRONGEST WHEN SHE IS EIGHT YEARS OLD, YET DECLINES DRAMATICALLY WHEN SHE IS 16. WITH SCHOOL FUNDING CONTINUING TO DECLINE, GIRL SCOUTING PROVIDES EXPANDED LEADERSHIP AND LEARNING OPPORTUNITIES FOR GIRLS IN AREAS THAT FILL CRITICAL TALENT GAPS LIKE FINANCE, SCIENCE, TECHNOLOGY, AND THE ENVIRONMENT. ADDITIONALLY THE GIRL SCOUT COOKIE SALE PROGRAM IS THE NATION'S LARGEST BUSINESS AND FINANCIAL SKILLS DEVELOPMENT PROGRAM FOR GIRLS. 3616147 10958 THROUGH A COMPREHENSIVE VOLUNTEER MANAGEMENT SYSTEM, GIRL SCOUTS OF ORANGE COUNTY PROVIDES A SYSTEMATIC APPROACH TO VOLUNTEER ENGAGEMENT, BEGINNING WITH RECRUITMENT AND BACKGROUND SCREENING.THE SYSTEM INCLUDES PREPARATORY AND ONGOING TRAINING, AS WELL AS RESOURCES,INCLUDING BUT NOT LIMITED TO, TRAINED STAFF, PROGRAM MATERIALS, FINANCIAL RESOURCES, AND SAFE PROGRAM FACILITIES FOR GIRL PROGRAM DELIVERY. THIS SYSTEM ALSO INCLUDES COACHING, EVALUATING AND RECOGNIZING ACTIVE ADULT VOLUNTEERS WHO WORK IN PARTNERSHIP WITH ORANGE COUNTY'S GIRLS TO HELP THEM DEVELOP LEADERSHIP VALUES, SKILLS, AND ABILITIES. 3860726 228553 THE GIRL SCOUTS OF ORANGE COUNTY PROVIDES COMPREHENSIVE MEMBERSHIP SERVICES FOR NEARLY 25,000 GIRLS, VOLUNTEERS AND ADULT MEMBERS, INCLUDING REGISTRATION, FINANCE, RECOGNITIONS, STAFFING SUPPORT, RESOURCES AND SUPPLIES, ADVERTISING, PROMOTIONAL AND MARKETING MATERIALS. 3860726 228553 13906448 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 33 0 1 205 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MARK BELZOWSKI 9494618800 9500 TOLEDO WAY IRVINE CA 92618 CATHY FITZPATRICK MEMBER 1.00 0.00 X 0 0 0 CHRISTINE MUELLER 1ST VICE CHAIR 5.00 0.00 X X 0 0 0 CLARISSA SERPAS MEMBER 3.00 0.00 X 0 0 0 MICHIKO INANAGA MEMBER 1.00 0.00 X 0 0 0 DARLA HOLLAND MEMBER 1.00 0.00 X 0 0 0 ALPESH AMIN MEMBER 1.00 0.00 X 0 0 0 TODD PRIEST MEMBER 1.00 0.00 X 0 0 0 REMY HERNANDEZ MEMBER 1.00 0.00 X 0 0 0 MAGGIE O'SULLIVAN MEMBER 1.00 0.00 X 0 0 0 GABRIELA ROBLES MEMBER 1.00 0.00 X 0 0 0 KENDRA LOEVENGUTH MEMBER 1.00 0.00 X 0 0 0 JULIE FARBANIEC MEMBER 2.00 0.00 X 0 0 0 MICHELE RICHARDS MEMBER 1.00 0.00 X 0 0 0 JEFF WINSTON SECRETARY 4.00 0.00 X X 0 0 0 LISA PERRINE 2ND VICE CHAIR 3.00 0.00 X X 0 0 0 CHRISTINE SCHEUNEMAN BOARD CHAIR 5.00 0.00 X X 0 0 0 LILLEA ACASIO MEMBER 1.00 0.00 X 0 0 0 AZEEM DHALIA TREASURER 4.00 0.00 X X 0 0 0 SHARON KLEIN MEMBER 1.00 0.00 X 0 0 0 SUSIE LOPEZ-GUERRA MEMBER 1.00 0.00 X 0 0 0 ARA ANOSHIRAVANI MEMBER 2.00 0.00 X 0 0 0 MARK BELZOWSKI CFO/VP FINANCIAL OPERATION 40.00 1.00 X 162672 0 29225 VICTORIA SHEPP CHIEF EXECUTIVE OFFICER 40.00 1.00 X 254262 0 25655 SHAHEEN HUSSAIN - 123123 CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 173965 0 9979 GLEE HARRIS - 111424 VP OF HUMAN RESOURCES 40.00 0.00 X 157525 0 27855 CHRISTINA SALCIDO VP OF MISSION OPERATIONS 40.00 0.00 X 194304 0 24645 JULIE WEEKS - 51123 CHIEF MARKETING OFFICER 40.00 0.00 X 235502 0 5670 MARTHA BAYER -62724 CHIEF GOVERNANCE & BUS OFF 40.00 0.00 X 147915 0 9236 1326145 0 132265 7 0 1 0 0 32181 1086478 169429 1118659 GIRLS PROGRAMS 900099 1061405 1061405 MEMBERSHIP DUES 900099 139990 139990 1201395 76068 76068 234357 0 234357 234357 234357 82 6000 0 0 82 6000 6082 6082 120351 32181 53632 66719 66719 14110179 5204162 8906017 8906017 MISCELLEANOUS 900099 88901 88901 88901 11698198 10196313 0 383226 444739 244606 102290 97843 7842513 6931320 590222 320971 1283646 1111508 107266 64872 856196 741381 71545 43270 771780 553961 122506 95313 68081 63116 4002 963 652603 621545 19790 11268 247647 211937 31572 4138 77377 29368 44710 3299 676143 636457 24730 14956 402957 358494 25978 18485 SUPPLIES 1520553 1504469 16084 0 OTHER FEES 378955 325263 21913 31779 PRINTING & PUBLICATIONS 351393 285110 44963 21320 TROOP ASSISTANCE 178666 144363 34303 167676 143550 21261 2865 15920925 13906448 1248832 765645 3319806 1071848 134498 134615 87126 88623 121392 132681 480129 304846 31059926 17296408 14041478 13763518 20142666 21767406 38327095 37263537 1560748 1294563 220481 217341 61230 277781 293156 2059010 1866290 X 33828502 32745910 2439583 2651337 36268085 35397247 38327095 37263537 X -4222727 3351889 X 0 1 X 1 0 X 1524945 3145206 5367559 1034620 1118659 12190989 14405396 10155965 13105237 15741868 15311574 68720040 15930341 13301171 18472796 16776488 16430233 80911029 0 0 0 80911029 91580 280811 337295 326394 310425 1346505 91580 280811 337295 326394 310425 1346505 2972 47130 162545 2686715 88901 2988263 16024893 13629112 18972636 19789597 16829559 85245797 0.94910 0.95170 0.01580 0.01270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6220981 6220981 24838945 17296408 7542537 13763518 OPERATING LEASE RIGHT-OF-USE ASSET 287875 BENEFICIAL INTEREST IN ASSETS HELD BY THE TRUST 21479531 21767406 OPERATING LEASE LIABILITY 293156 293156 X 12046794 294964 53632 348596 11698198 0 11698198 16269521 294964 53632 348596 15920925 0 15920925 PART X, LINE 2: THE COUNCIL HAS ADOPTED FASB ASC TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHEDULE G - SPECIAL EVENTS 53,632. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHEDULE G - SPECIAL EVENTS 53,632. TREFOIL TROT 60047 19881 40166 1270 17463 VOICE FOR GIRLS 92485 12300 80185 1500 12044 13000 8355 152532 32181 120351 2770 12044 13000 25818 53632 66719 X X X 0 0 0 0 0 0 0 0 0 VICTORIA SHEPP CHIEF EXECUTIVE OFFICER 254262 0 0 0 0 0 15288 0 10367 0 279917 0 0 0 JULIE WEEKS - 51123 CHIEF MARKETING OFFICER 235502 0 0 0 0 0 2309 0 3361 0 241172 0 0 0 CHRISTINA SALCIDO VP OF MISSION OPERATIONS 194304 0 0 0 0 0 12236 0 12409 0 218949 0 0 0 MARK BELZOWSKI CFO/VP FINANCIAL OPERATION 162672 0 0 0 0 0 10770 0 18455 0 191897 0 0 0 GLEE HARRIS - 111424 VP OF HUMAN RESOURCES 157525 0 0 0 0 0 10663 0 17192 0 185380 0 0 0 SHAHEEN HUSSAIN - 123123 CHIEF DEVELOPMENT OFFICER 173965 0 0 0 0 0 8226 0 1753 0 183944 0 0 0 MARTHA BAYER -62724 CHIEF GOVERNANCE & BUS OFF 147915 0 0 0 0 0 4978 0 4258 0 157151 0 0 0 X 4 2050 FAIR MARKET VALUE X 10349 FAIR MARKET VALUE X EXPERIENCES 2 102700 FAIR MARKET VALUE X OPERATING SUPPLIES 12 38319 FAIR MARKET VALUE X KITCHEN SUPPLIES 7 11674 FAIR MARKET VALUE X TOYS 3 2212 FAIR MARKET VALUE X JEWELERY 3 1211 FAIR MARKET VALUE X FOOD 6 564 FAIR MARKET VALUE X CANDLES 3 350 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ONLY PERSONS WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT, 14 YEARS OF AGE AND OLDER, REGISTERED THROUGH THE COUNCIL ARE ELIGIBLE TO BE MEMBERS OF THE CORPORATION. MEMBERS OF THE CORPORATION, IN MEETING ASSEMBLED SHALL CONSIST OF: (A) DELEGATES ELECTED BY EACH ASSOCIATION/SERVICE UNIT, EACH OF WHOM SHALL HAVE THE RIGHT TO ONE VOTE, AND (B) THE OFFICERS, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND ASSOCIATION CHAIRS, EACH OF WHOM SHALL HAVE THE RIGHT TO ONE VOTE. ALL MEMBERS SHALL HOLD MEMBERSHIP ONLY FOR THE TERM TO WHICH THEY HAVE BEEN ELECTED AND ONLY FOR SO LONG AS THEY ARE REGISTERED THROUGH THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE GIRL SCOUTS OF ORANGE COUNTY IS ELECTED BY ITS DELEGATED MEMBERSHIP OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MUST APPROVE CHANGES TO THE BYLAWS FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS OF THE GIRL SCOUTS OF ORANGE COUNTY WILL RECEIVE THE RETURN EITHER BY E-MAIL,AND/OR BOARD WEBSITE,PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS ARE PROVIDED CONFLICT OF INTEREST FORMS TO COMPLETE. IF A CONFLICT OF INTEREST IS NOTED OR ARISES DURING THE COURSE OF THE YEAR THE BOARD MEMBER IS ASKED TO EXCUSE HER/HIMSELF FROM ALL DISCUSSION AND VOTING ON THE ISSUE AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY COMPENSATION OF ALL STAFF IS REVIEWED BY THE CEO AND HUMAN RESOURCES WITH RESPECT TO SALARY GRADE AND RANGE. ANNUALLY THE CEO'S COMPENSATION IS REVIEWED BY A THREE PERSON COMPENSATION COMMITTEE MADE UP OF MEMBERS OF THE BOARD. THE COMMITTEE REVIEWS THE CEO'S PERFORMANCE ALONG WITH COMPARATIVE MARKET DATA FOR NON-PROFITS. FORM 990, PART VI, SECTION C, LINE 19 ANNUAL REPORT IS PROVIDED EITHER BY E-MAIL AND/OR BOARD WEBSITE TO MEMBERS; TAX FILINGS ALSO AVAILABLE ON GUIDESTAR.ORG FORM 990, PART XI, LINE 9: NET TRANSFER OF ASSETS 1,740,251. BENEFICIAL INTEREST IN ASSETS HELD BY THE TRUST 1,611,638. FRIENDS OF THE GIRL SCOUT TRUST 9500 TOLEDO WAY SUITE 100 IRVINE CA 92618 237395094 TO BENEFIT AND PRESERVE THE FUTURE OF GIRL SCOUTING IN ORANGE COUNTY CA 170(B)(1)(A)(VI) LINE 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 FRIENDS OF THE GIRL SCOUT TRUST R 159749 ACTUAL AMOUNT FRIENDS OF THE GIRL SCOUT TRUST S 1900000 ACTUAL AMOUNT