2024-03-12T22:02:02-05:00 2023-09-30 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-10-01 390806331 GIRL SCOUTS OF WISCONSIN - BADGERLAND COUNCIL INC GIRL 8002362710 4801 S BILTMORE LN MADISON WI 53718 LISA SMITH CHIEF EXECUTIVE OFFICER 8002362710 2024-03-12 1 LISA SMITH XXX-XX-XXXX 1 TROY MARINE CPA P00187863 4147775500 2024-03-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LISA SMITH 4801 S BILTMORE LN MADISON WI 53718 8109858 0 X WWW.GSBADGERLAND.ORG X 1942 WI GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. AT GIRL SCOUTS OF WISCONSIN BADGERLAND COUNCIL, GIRLS DISCOVER FUN, FRIENDSHIP, AND THE POWER OF GIRLS TOGETHER. OUR INNOVATIVE, GIRL-CENTERED PROGRAMMING FOCUSES ON THE OUTDOORS, ENTREPRENEURSHIP, STEM, AND LIFE SKILLS. BY PARTICIPATING IN THE GIRL SCOUT LEADERSHIP EXPERIENCE, GIRLS IN GRADES K-12 DEVELOP A STRONG SENSE OF SELF, LEARN POSITIVE CORE VALUES, SEEK OUT CHALLENGES, FORM HEALTHY RELATIONSHIPS, AND BECOME COMMUNITY PROBLEM SOLVERS. BADGERLAND BRINGS GIRL SCOUTING TO 23 COUNTIES IN WISCONSIN AND PARTS OF MINNESOTA AND IOWA. IN OUR MEMBERSHIP YEAR 2023, MORE THAN 3,700 VOLUNTEERS MENTORED AND SUPPORTED OVER 5,100 GIRLS. 15 15 70 3696 0 0 726197 231963 400128 380495 155932 252326 3683574 5049450 4965831 5914234 53291 80356 0 0 2207257 2462544 0 0 135895 1960227 2251565 4220775 4794465 745056 1119769 12296323 13395642 1537557 1301912 10758766 12093730 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 844497 80356 OUTDOORS: GIRL SCOUT CAMP IS A PLACE WHERE GIRLS GET TO TRY NEW THINGS AND OVERCOME FEARS WHILE GAINING CONFIDENCE AND INDEPENDENCE. BADGERLAND PROVIDES OVERNIGHT, RESIDENT CAMP EXPERIENCES TO GIRL SCOUTS AT CAMP EHAWEE AND CAMP BRANDENBURG. OUR OUTDOOR PROGRAMS GIVE GIRLS AN APPRECIATION OF THE GREAT OUTDOORS AND THE OPPORTUNITY TO GAIN SKILLS LIKE BUILDING A CAMPFIRE, PITCHING A TENT, CANOEING ACROSS A LAKE OR CONQUERING A ROPES COURSE. AT BADGERLAND, WE UNDERSTAND THAT WHEN GIRLS SPEND QUALITY TIME OUTDOORS AND INCREASE THEIR EXPOSURE TO NATURE, THEY THRIVE, PHYSICALLY, EMOTIONALLY, AND INTELLECTUALLY. 1012337 5360904 ENTREPRENEURIAL EXPERIENCE: THE GIRL SCOUT ENTREPRENEURIAL EXPERIENCE PROGRAMS ALLOW GIRLS TO EXPLORE THE CONCEPT OF ENTREPRENEURSHIP, A CORNERSTONE OF THE GIRL SCOUT LEADERSHIP EXPERIENCE. THESE PROGRAMS ALLOW GIRLS TO GAIN KNOWLEDGE, CONFIDENCE, AND EXPERIENCE WITH FINANCIAL LITERACY, SALES AND MARKETING, CUSTOMER SERVICE, AND SO MUCH MORE. IN 2023, OVER 3,800 BADGERLAND GIRL SCOUTS PARTICIPATED IN THE PRODUCT SALE PROGRAMS EARNING OVER $1,600,000 IN TROOP PROCEEDS AND AWARDS. THESE PROCEEDS ARE USED BY OUR GIRL MEMBERS TO SUPPORT TROOP ACTIVITIES INCLUDING LOCAL COMMUNITY SERVICE PROJECTS, COVER GIRL SCOUT MEMBERSHIP FEES AND ATTENDANCE AT BADGERLAND ACTIVITIES. BADGERLAND COUNCIL'S PRODUCT SALE NET INCOME OF $4,200,000 IS USED TO SUPPORT TROOP ACTIVITIES INCLUDING STEM PROGRAMS, COMMUNITY SERVICE PROJECTS, AND SUBSIDIES TO OUR CAMP OPERATIONS THROUGHOUT THE YEAR. 1782195 STEM/LIFE SKILLS: EVERYTHING A BADGERLAND GIRL SCOUT DOES CENTERS AROUND OUR PROGRAMMING PILLARS OF THE OUTDOORS, ENTREPRENEURSHIP, STEM SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS), AND THE DEVELOPMENT OF LIFE SKILLS. OUR PROGRAMS ARE PROGRESSIVE AND DESIGNED TO MEET HER WHERE SHE IS NOW AND TO GROW ALONG WITH HER. OUR SKILL-BUILDING PROGRAMS ARE DELIVERED BY CARING ADULT MENTORS AND STRONG FEMALE ROLE MODELS. OUR STEM PROGRAMMING INSPIRE GIRLS TO FOLLOW THEIR CURIOSITY AS THEY BECOME BETTER PROBLEM SOLVERS, CRITICAL THINKERS, AND TEAM PLAYERS. OUR LIFE SKILL PROGRAMS ALSO HELP GIRLS DEVELOP CRITICAL PROBLEM SOLVING SKILLS AS THEY LEARN THE IMPORTANCE OF CIVIC ENGAGEMENT AND COMMUNITY SERVICE. WITH THE SUPPORT OF BADGERLAND, THESE COMMUNITY VOLUNTEERS RUN TROOP MEETINGS AND PROVIDE SUPPORT AS GIRLS MASTER SKILLS AND EARN BADGES AND GIRL SCOUTS AWARDS. 3639029 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 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 0 0 0 0 1 5 0 1 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 WI X KIM TOUSSAINT 6082371156 4801 S BILTMORE LANE MADISON WI 53718 JENNIFER HALLATT BOARD CHAIR 8.00 X X 0 0 0 JENNIFER HELLBERG 1ST VICE CHAIR 3.00 X X 0 0 0 LASHELL LENTZ 2ND VICE CHAIR 3.00 X X 0 0 0 RACHELLEE BLY SECRETARY 3.00 X X 0 0 0 SARA LEMKE TREASURER 3.00 X X 0 0 0 AMBER FRANTZ DIRECTOR 1.00 X 0 0 0 ANDREA COOPER DIRECTOR 1.00 X 0 0 0 HEATHER ANDREWS DIRECTOR 1.00 X 0 0 0 JENNIFER GENSKE DIRECTOR 1.00 X 0 0 0 LETESHA NELSON DIRECTOR 1.00 X 0 0 0 LOIS D COOKE DIRECTOR 1.00 X 0 0 0 MELANIE OLSEN DIRECTOR 1.00 X 0 0 0 MONIQUE SIMPSON DIRECTOR 1.00 X 0 0 0 NICOLE SANDOVAL DIRECTOR 1.00 X 0 0 0 SUSANNAH GUSTAFSON DIRECTOR 1.00 X 0 0 0 VICKI MARKUSSEN DIRECTOR 1.00 X 0 0 0 MARGARET MARCI HENDERSON CEO (TERM 08/2023) 37.50 X 138909 0 6195 KIMBERLY TOUSSAINT CHIEF FINANCIAL OFFICER 37.50 X 87780 0 11868 LORI ASTELL CHIEF EXPERIENCE OFFICER 37.50 X 85513 0 6195 CHRISTY GIBBS CHIEF MARKETING OFFICER 37.50 X 69526 0 11671 HILARY CARROLL CHIEF CUSTOMER OFFICER 37.50 X 66636 0 7722 KATHY BUSSE PART-TIME CHIEF TALENT OFFICER 24.00 X 43891 0 921 LISA SMITH CEO (START 07/2023) 37.50 X 0 0 0 492255 0 44572 1 0 0 0 0 16730 215233 3392 231963 PROGRAM SERVICE REVENUE 900099 380495 380495 380495 237352 237352 69041 0 69041 69041 69041 18012 3038 14974 14974 14974 7116429 2192586 4923843 4923843 MISCELLANEOUS REVENUE 900099 56566 56566 56566 5914234 5360904 0 321367 80356 80356 536825 378125 135702 22998 1372291 966605 346895 58791 216491 144206 69933 2352 170127 133703 33843 2581 166810 120962 39113 6735 1883 1883 24395 24395 26065 26065 92585 56984 27271 8330 136921 104170 25420 7331 34107 28084 5602 421 431259 388073 40177 3009 48344 33788 14480 76 29785 29785 219657 172676 43691 3290 PROGRAM SUPPLIES 750609 701521 48792 296 OTHER EXPENSES 127283 74930 50076 2277 LICENSES & FEES 85903 46662 34139 5102 BAD DEBT 80566 80566 162203 127618 22279 12306 4794465 3639029 1019541 135895 198172 246363 4447783 4967387 12330 6462 4063 207533 126673 115146 62602 75637 9114697 5193141 4095691 3921556 2774664 3047541 574345 606546 0 201471 12296323 13395642 620291 238866 64260 62993 23557 29934 755160 765019 74289 205100 1537557 1301912 X 9855279 11403171 903487 690559 10758766 12093730 12296323 13395642 X 1119769 182994 32201 X X 0 1 X 1 0 X 277834 168358 282767 726197 231963 1687119 277834 168358 282767 726197 231963 1687119 1687119 123379 112805 91477 71593 229267 628521 161364 89393 43570 49220 56566 400113 2715753 1556897 0.62120 0.64890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 161,364. 2019 AMOUNT: $ 89,393. 2020 AMOUNT: $ 43,570. 2021 AMOUNT: $ 49,220. 2022 AMOUNT: $ 56,566. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 112935 9863 237 122561 130793 -17614 245 112934 115660 15409 276 130793 106528 9335 203 115660 101748 4969 189 106528 0.18000 0.51000 0.31000 0 0 1257535 1257535 5977050 3652387 2324663 1073910 804355 269555 806202 736399 69803 3921556 LEASE LIABILITY PAYABLE 205100 205100 X 5976912 182994 24903 -128721 79176 5897736 26065 -9567 16498 5914234 4632381 24903 24903 4607478 26065 160922 186987 4794465 PART IV, LINE 2B: CUSTODIAL ACCOUNTS ARE KEPT FOR NATIONAL REGISTRATION DUES. THESE DUES ARE PAID BY THE INDIVIDUAL GIRL SCOUTS AND COLLECTED AND REMITTED TO GIRL SCOUTS OF USA BY THE COUNCIL. THEY ARE NOT INCLUDED IN REVENUES OR EXPENSES. PART V, LINE 4: THE WISCONSIN - BADGERLAND COUNCIL MAINTAINS ENDOWMENT FUNDS TO INCREASE OUTREACH EFFORTS IN GIRL SCOUTING AND TO PROVIDE ASSISTANCE TO MEMBER GIRL SCOUTS RESIDING IN THE COUNCIL'S SERVICE AREA. PART X, LINE 2: THE COUNCIL HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN BENEFICAL INTEREST IN TRUST 32,201. BAD DEBT EXPENSE -80,566. ASSISTANCE TO MEMBERS -80,356. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP -9,567. PART XII, LINE 4B - OTHER ADJUSTMENTS: ASSISTANCE TO MEMBERS 80,356. BAD DEBT EXPENSE 80,566. 1 ASSISTANCE TO GIRLS, LEADERS, AND TROOPS FROM LOWER INCOME FAMILIES/COMMUNITIES TO HELP SUBSIDIZE THE COST OF FEES, UNIFORMS, SUPPLIES, CAMP AND ACTIVITY EXPENSE. 453 80356 PART I, LINE 2: THE COUNCIL UTILIZES SPECIFIC ACCOUNTING SOFTWARE TO TRACK COLLECTION AND DISPOSITION OF GRANT FUNDS. ASSISTANCE: GIRLS AND ADULTS CAN APPLY FOR FINANCIAL ASSISTANCE FOR UNDERPRIVILEGED GIRLS WHO ASPIRE TO BE GIRL SCOUTS. APPLICATIONS FOR ASSISTANCE CAN BE FOUND ON OUR WEBSITE, WWW.GSBADGERLAND.ORG. APPROVAL FOR NEW MEMBERS AND RETURNING MEMBERS IS DETERMINED BY THE CUSTOMER CARE TEAM AND MEMBERS SERVICES RESPECTIVELY. APPROVAL FOR FINANCIAL ASSISTANCE IS BASED ON SEVERAL FACTORS AND ASSISTANCE CAN BE USED FOR A VARIETY OF ITEMS INCLUDING MEMBERSHIP DUES, UNIFORMS HANDBOOKS, ETC. LETTERS ARE SENT TO THE RECIPIENT FAMILY INFORMING THEM OF THE FINANCIAL ASSISTANCE DECISION AND INCLUDE A LISTING OF APPROVED ITEMS. FINANCIAL ASSISTANT LETTERS DO NOT INCLUDE DOLLAR AMOUNTS, AND FUNDS ARE NEVER ISSUED FOR FINANCIAL ASSISTANCE. INSTEAD, INTERNAL ADJUSTING ENTRIES ARE MADE TO TRANSFER FUNDS FROM FINANCIAL ASSISTANCE TO THE APPROPRIATE PROGRAM AND/OR ACCOUNT. FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS, AS DEFINED IN THE BYLAWS OF GIRL SCOUTS OF WISCONSIN - BADGERLAND COUNCIL, ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS, AS DEFINED IN THE BYLAWS OF GIRL SCOUTS OF WISCONSIN - BADGERLAND COUNCIL, ELECT THE MEMBERS OF THE GOVERNING BODY. ALL VOTING MEMBERS HAVE EQUAL RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B BOTH MANAGEMENT AND THE AUDIT COMMITTEE REVIEW THE AUDIT AND THE FORM 990 PRIOR TO FINAL APPROVAL BY THE BOARD. OUR AUDIT PARTNERS, BAKER TILLY, WILL BE PRESENT AT BOTH THE AUDIT COMMITTEE AND BOARD MEETING TO ANSWER QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY SIGN A CONFLICT OF INTEREST FORM AND ALSO COMPLETE A FORM ABOUT BUSINESS RELATIONSHIPS THAT THEY (OR A FAMILY MEMBER) HAVE TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 POSITIONS ARE GRADED AND ASSIGNED A RECOMMENDED SALARY RANGE USING NATIONAL AND LOCAL COMPARATIVE DATA. AS PART OF THE ANNUAL BUDGET PROCESS, THE FINANCE COMMITTEE, CEO, AND CFO RECOMMEND MERIT INCREASES. THE BOARD APPROVES TOTAL COMPENSATION AS PART OF THE BUDGET APPROVAL AND SPECIFICALLY REVIEWS ANNUAL COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 THE 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9: NET CHANGE IN BENEFICIAL INTEREST IN TRUST 32,201. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE BEEN MADE FROM PRIOR YEAR.