2024-02-08T14:54:29-06:00 2023-09-30 882730877 CHERRY BEKAERT ADVISORY LLC 222 SECOND AVE SOUTH STE 1240 NASHVILLE TN 37201 990 2022-10-01 472521128 SUE PETERS FDTN FOR GIRLS OF CHARACTER COURAGE & CONFIDENCE IN MID-TN TRUST SUEP 6153830490 4522 GRANNY WHITE PIKE NASHVILLE TN 37204 LAUREN BRISKY BOARD CHAIR 6153830490 2024-02-06 1 LAUREN BRISKY 999009999 0 LAUREN MOSES P02156583 6153836592 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAUREN BRISKY 4522 GRANNY WHITE PIKE NASHVILLE TN 37204 1285925 0 X WWW.GSMIDTN.ORG X 2014 TN TO SUPPORT THE GIRL SCOUTS OF MIDDLE TENNESSEE, PROVIDING REAL ESTATE TO BE USED FOR OUTDOOR PROGRAMS, A CENTRAL OFFICE FOR THE AGENCY TO CONDUCT ITS OPERATIONS AND SCHOLARSHIP OPPORTUNITIES FOR GIRL SCOUT GOLD AWARD RECIPIENTS FROM GIRL SCOUTS OF MIDDLE TENNESSEE. 9 9 0 9 0 0 300 1000 0 0 812982 163079 50000 50001 863282 214080 10000 10000 0 0 0 0 0 0 0 517735 665590 527735 675590 335547 -461510 13133368 14126121 54508 10508 13078860 14115613 TO SUPPORT THE GIRL SCOUTS OF MIDDLE TENNESSEE, PROVIDING REAL ESTATE TO BE USED FOR OUTDOOR PROGRAMS, A CENTRAL OFFICE FOR THE AGENCY TO CONDUCT ITS OPERATIONS AND SCHOLARSHIP OPPORTUNITIES FOR GIRL SCOUT GOLD AWARD RECIPIENTS FROM GIRL SCOUTS OF MIDDLE TENNESSEE. 0 0 633188 10000 SUPPORTING GIRL SCOUTS OF MIDDLE TENNESSEE, INC. BY PROVIDING REAL ESATE TO BE USED IN THE PROGRAMS AND OPERATIONS OF THE RELATED ENTITY. 633188 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 TN X JAMES BOSWORTH 6154600231 4522 GRANNY WHITE PIKE NASHVILLE TN 37204 X LAUREN BRISKY CHAIRMAN 1.00 X X 0 0 0 ELLIOTT SMITH VICE CHAIR 1.00 X X 0 0 0 CATHY BENDER SECRETARY 1.00 X X 0 0 0 SALLIE W BAILEY TRUSTEE 1.00 X 0 0 0 LAESHANE GREENHILL TRUSTEE 1.00 X 0 0 0 SHARON ROBERSON TRUSTEE 1.00 X 0 0 0 HUGH TRAVIS TRUSTEE 1.00 X 0 0 0 PERI WIDENER TRUSTEE 1.00 X 0 0 0 JERRY WILLIAMS TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1000 1000 99982 99982 50001 0 50001 50001 50001 1134942 1058715 13130 76227 -13130 63097 63097 214080 0 0 213080 10000 10000 3160 3160 18442 18442 4514 4514 600 600 623188 623188 2233 2233 MISCELLANEOUS 7858 7858 REGISTRATION FEES 5595 5595 675590 633188 42402 0 699080 672405 19067522 8915332 8753326 10152190 3680962 3301526 13133368 14126121 54508 10508 54508 10508 X 13078860 14115613 13078860 14115613 13133368 14126121 X -461510 226211 1272052 X 0 1 X 1 0 X X 1 GIRL SCOUTS OF MIDDLE TENNESSEE INC 620589380 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 194989 14142 209131 210545 -15556 194989 185088 25457 210545 178018 7070 185088 172361 5657 178018 0.67621 0.32379 0 1 1 1079505 1079505 17366025 8293340 9072685 621992 621992 0 10152190 INTERCOMPANY PAYABLES 10508 10508 X 421849 226211 226211 195638 18442 18442 214080 657148 0 657148 18442 18442 675590 PART V, LINE 4: THE ENDOWMENT IS HELD BY THE RELATED ORGANIZATION, GIRL SCOUTS OF MIDDLE TENNESSEE, INC. THE RELATED ORGANIZATION HAS ENACTED A POLICY OF OBTAINING BOARD OF DIRECTORS APPROVAL FOR ANY DISTRIBUTION OF DIVIDEND AND INTEREST INCOME. THE ENDOWMENT IS UTILIZED FOR A SPECIFIC PROGRAM OR ACTIVITY IF NEEDED. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC, AND THE ORGANIZATION IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE IRC. THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS FASB ASC GUIDANCE CLARIFYING THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION HAS NO TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. 1 SCHOLARSHIPS AND FINANCIAL AID 4 10000 PART I, LINE 2: FORMS ARE COMPLETED BY RECIPIENTS AND REVIEWED BY THE ORGANIZATION PRIOR TO THE AWARDING OF SCHOLARSHIPS AND FINANCIAL AID. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES AT THE CURRENT TIME WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY WILL BE SENT TO AND REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSURE OF CONFLICTS AND REVIEW OF THE POLICY OCCURS AT BOARD ORIENTATION. THE BOARD IS ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE BY REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS FROM GIRL SCOUTS OF MIDDLE TENNESSEE, INC. 1,272,052. `FORM 990, PART XI, LINE 9 THE SUE PETERS FOUNDATION FOR GIRLS OF CHARACTER, COURAGE, AND CONFIDENCE IN MIDDLE TENNESSEE TRUST (THE "TRUST") WAS ESTABLISHED ON DECEMBER 11, 2014 AND IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). THE TRUST WAS ESTABLISHED TO SUPPORT GIRL SCOUTS OF MIDDLE TENNESSEE, INC. BY PROVIDING REAL ESTATE TO BE USED FOR OUTDOOR PROGRAMS, A CENTRAL OFFICE FOR THE AGENCY TO CONDUCT ITS OPERATIONS, AND SCHOLARSHIP OPPORTUNITIES FOR GIRL SCOUT GOLD AWARD RECIPIENTS. LAND, BUILDINGS, AND EQUIPMENT WERE TRANSFERRED FROM GIRL SCOUTS OF MIDDLE TENNESSEE, INC. TO THE TRUST DURING FISCAL YEARS 2017, 2016, AND 2015. DURING FISCAL YEAR 2015, CASH AND CASH EQUIVALENTS OF $210,000 WERE ALSO TRANSFERRED FROM GIRL SCOUTS OF MIDDLE TENNESSEE, INC. TO THE TRUST. DURING 2021, INVESTMENTS WERE TRANSFERRED FROM GIRL SCOUTS OF MIDDLE TENNESSEE, INC. TO THE TRUST. DURING 2022 AND 2023, GIRLS SCOUTS TRANSFERRED NET ASSETS TO THE TRUST COMMENSURATE WITH THE CONSTRUCTION OF A NEW FACILITY ON A CAMP PROPERTY HELD BY THE TRUST. THE FINANCIAL STATEMENTS OF THE TRUST ARE CONSOLIDATED WITH THOSE OF GIRL SCOUTS OF MIDDLE TENNESSEE, INC. IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS, AS GIRL SCOUTS OF MIDDLE TENNESSEE, INC. CONTROLS THE TRUST THROUGH THE APPOINTMENT OF ITS BOARD OF DIRECTORS (THE "BOARD). GIRL SCOUTS OF MIDDLE TENNESSEE, INC. HAS ENTERED INTO AGREEMENTS TO LEASE CERTAIN PROPERTIES FROM THE TRUST AND ALSO TO PROVIDE ADMINISTRATIVE SERVICES TO THE TRUST. THESE INTERCOMPANY TRANSACTIONS ARE ELIMINATED IN CONSOLIDATION. AT SEPTEMBER 30, 2023 AND 2022, NET ASSETS OF $132,245 AND $128,832, RESPECTIVELY, HELD BY THE TRUST WERE BOARD DESIGNATED FOR THE GIRL SCOUTS OF MIDDLE TENNESSEE AGENIA CLARK GOLD AWARD SCHOLARSHIP FOR EXCELLENCE IN LEADERSHIP SCHOLARSHIP FUND. GIRL SCOUTS OF MIDDLE TENNESSEE INC 4522 GRANNY WHITE PIKE NASHVILLE TN 37204 620589380 PROMOTE COURAGE, CONFIDENCE, AND CHARACTER IN GIRLS TN 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 1