2025-10-21T09:54:34-04:00 2024-12-31 201416603 BALDWIN CPAS PLLC 713 W MAIN ST RICHMOND KY 404751351 990 2024-01-01 610444698 GIRL SCOUTS OF KENTUCKIANA INC GIRL 5026360900 2115 LEXINGTON ROAD LOUISVILLE KY 40206 MARGARET ELDER CEO 5026360900 2025-10-21 true MYRON D FISHER P00078455 8596269040 2025-10-21 2024 2025-03-06 01:10:19Z MARGARET ELDER 2115 LEXINGTON ROAD LOUISVILLE KY 40206 10011154 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 23 125 5000 57369 45716 850886 905376 7534986 8101406 369157 511992 251008 197467 9006037 9716241 128094 138475 0 3988788 4274625 0 255089 5198816 5234455 9315698 9647555 -309661 68686 19803594 20609437 3405439 3349200 16398155 17260237 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 8554044 138475 8101406 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 2024 OUR ACCOMPLISHMENTS CAN BE MEASURED BY THE SUCCESSES OF OUR GIRLS. GSK WAS HOME TO 8 GOLD AWARD GIRL SCOUTS, 46 SILVER AWARD GIRL SCOUTS, AND SELLERS OF 1.41 MILLION BOXES OF COOKIES. THE COUNCIL HAS EXPERIENCED RECORD HIGH GIRL RETENTION FOR THE PAST THREE CONSECUTIVE YEARS (2022, 2023, AND 2024), INDICATIVE OF GIRL AND LEADER SATISFACTION WITH OUR HUNDREDS OF PROGRAMS AND LEADERSHIP OPPORTUNITIES. 8554044 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 21 0 125 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 MARGARET ELDER CEO 40.00 X 147739 0 12383 MEREDITH DE RENZON COO 40.00 X 108050 0 9496 JOHN GREGORY CARDWELL-COPENHEFER CBO 40.00 X 111184 0 3589 COLLEEN ABATE MEMBER AT LA 1.00 X 0 0 0 THERESA BATLINER TREASURER 1.00 X X 0 0 0 CHRISTINA BOYLE MEMBER AT LA 1.00 X 0 0 0 CYNTHIA MILES BROWN MEMBER AT LA 1.00 X 0 0 0 RIA CHANDLER SECOND VICE- 1.00 X X 0 0 0 GARY DRYDEN MEMBER AT LA 1.00 X 0 0 0 SHARON HANDY CHAIR 1.00 X X 0 0 0 LAURA HATFIELD MEMBER AT LA 1.00 X 0 0 0 SIMON KEEMER SECRETARY 1.00 X X 0 0 0 LORI KIMBLE MEMBER AT LA 1.00 X 0 0 0 SHARON LARUE MEMBER AT LA 1.00 X 0 0 0 SAMANTHA LUCAS MEMBER AT LA 1.00 X 0 0 0 TERRI MASSEY FIRST VICE-C 1.00 X X 0 0 0 CLAYDEAN MCCALLON MEMBER AT LA 1.00 X 0 0 0 CHARMAINE POWELL MEMBER AT LA 1.00 X 0 0 0 RIA PRUIETT MEMBER AT LA 1.00 X 0 0 0 DANIELLE STALLARD MEMBER AT LA 1.00 X 0 0 0 WENDI TATUM MEMBER AT LA 1.00 X 0 0 0 LISA THOMPSON MEMBER AT LA 1.00 X 0 0 0 BERARD TOMASSETTI MEMBER AT LA 1.00 X 0 0 0 KELLIE WATSON MEMBER AT LA 1.00 X 0 0 0 AIMEE GREEN WEBB MEMBER AT LA 1.00 X 0 0 0 DARYL WILLIAMS MEMBER AT LA 1.00 X 0 0 0 366973 25468 3 false true false 25000 65603 814773 905376 PRODUCT SALES 900099 7777003 7777003 CAMPING AND PROGRAM FEES 900099 249710 249710 MEMBERSHIP FEES 74693 74693 8101406 511992 511992 198314 109445 88869 88869 57369 31500 65603 33534 -33534 -33534 279152 151934 127218 127218 MISCELLANEOUS 900099 14914 14914 14914 9716241 8243538 57369 509958 138475 138475 366973 297684 53452 15837 2987509 2423433 435147 128929 398241 322575 59736 15930 267597 217545 37247 12805 254305 206289 37041 10975 16396 16396 32000 32000 230797 208970 21827 266154 227203 25795 13156 454196 436459 16337 1400 185963 168770 12383 4810 97037 80244 16267 526 75392 66295 8379 718 374013 353861 18562 1590 186660 156795 22399 7466 COGS 2906326 2906326 PRINTING, INTERNET, TECHN 180953 152741 16405 11807 RECRUITMENT 94322 92834 1488 EQUIPMENT RENTAL & MAINT. 56927 46395 7116 3416 77319 51150 22272 3897 9647555 8554044 838422 255089 365693 460737 481913 246659 383 6710 134612 160934 52550 75891 16949534 9093686 7905334 7855848 10812580 11765594 50529 37064 19803594 20609437 399662 363897 102958 96492 39526 39948 2795945 2795945 67348 52918 3405439 3349200 X 10210468 10321478 6187687 6938759 16398155 17260237 19803594 20609437 X 68686 454161 339235 X false true X true false X 459434 2048807 1682745 850886 905376 5947248 459434 2048807 1682745 850886 905376 5947248 652992 5294256 367485 476815 22351 369157 543492 1779300 24198 24606 63546 12182 124532 65876 80124 70526 216526 8067606 36072906 0.65620 0.67480 X PART II, LINE 10 MISCELLANEOUS INCOME 216,526 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 3600 false false 3600 false SCHEDULE C, PART II-B, LINE 1 THE COUNCIL PAID 3,600 TO THE CORYDON GROUP FOR REPRESENTATION IN INDIANAPOLIS. true true X 5247707 11257 622362 -155567 5725759 4738896 5622 694532 -191343 5247707 5804377 13466 -1028947 -50000 4738896 5179377 32189 708191 -115380 5804377 4765411 575488 -161522 5179377 0.68000 0.32000 true false 2178352 2178352 13270527 8037799 5232728 1500655 1055887 444768 7855848 LEASE LIABILITY 38395 SECURITY DEPOSIT 14523 52918 X 7668388 454161 -2603668 -2149507 9817895 -101654 -101654 9716241 6806306 101654 101654 6704652 2942903 2942903 9647555 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 5,632 AND 1,253 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, 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 CONSOLIDATED STATEMENTS OF ACTIVITIES OR ACCRUED IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF PERPETUAL TRUSTS 302,658 DIRECT COST OF PROGRAM REVENUE -2,906,326 SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT OFFICE RENTAL EXPENSES -101,654 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT OFFICE RENTAL EXPENSES 101,654 SCHEDULE D, PAGE 4, PART XII, LINE 4B DIRECT COST OF PROGRAM REVENUE 2,906,326 BOOK / TAX DEPRECIATION DIFFERENCE 36,577 VIA COLORI 65603 65603 33534 65603 65603 33534 33534 -33534 false MEMBERSHIP 3248 90655 CAMP 269 37820 SCHOLARSHIP 10 10000 X false false false false false false false false false MARGARET ELDER CEO 147739 12383 160122 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 302,658 DIRECT COST OF PROGRAM REVENUE -2,906,326 DIRECT OFFICE RENTAL EXPENSES 101,654 DIRECT OFFICE RENTAL EXPENSES -101,654 DIRECT COST OF PROGRAM REVENUE 2,906,326 BOOK / TAX DEPRECIATION DIFFERENCE 36,577 TOTAL 339,235 GIRL SCOUTS LEXINGTON ROAD LLC 2115 LEXINGTON ROAD LOUISVILLE KY 40206 OWNS REAL KY GIRL SCOUT OF KENUCKIANA INC