2024-04-16T13:27:12+00:00 2023-09-30 410693910 Baker Tilly US LLP 225 South 6th St Suite 2300 Minneapolis MN 55402 990 2022-10-01 410693910 GIRL SCOUTS OF MN AND WI RIVER VALLEYS INC GIRL 6512278835 400 ROBERT STREET SOUTH ST PAUL MN 55107 Marisa C Williams CHIEF EXECUTIVE OFFICER 2024-04-16 true Alexandra Kotze 999009999 true Karen A Gries P00078514 6128764500 2024-04-05 2022 2023-04-26 12:10:37Z Marisa C Williams 400 ROBERT STREET SOUTH ST PAUL MN 55107 32578128 false X WWW.GIRLSCOUTSRV.ORG X 1914 MN see schedule o. 25 25 253 6300 0 0 8145209 2632389 1050612 1132630 975473 1151433 11443714 11650807 21615008 16567259 272210 201031 0 0 9817564 11126161 0 0 1546821 6229812 7365703 16319586 18692895 5295422 -2125636 56716789 56270043 6888993 7061407 49827796 49208636 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS RIVER VALLEYS' PURPOSE IS TO BOLDLY LEAD AS AN ANTI-RACIST ORGANIZATION THAT UPLIFTS AND EMPOWERS EVERY GIRL TO KNOW THEIR WORTH AND LEAD IN THEIR WORLD. false false 8080233 69629 12413376 GIRL LEADERSHIP DEVELOPMENT PROGRAM: Girl Scouts is the best girl leadership program in the world. Our program centers on the Girl Scout Leadership Experience, or GSLE, where girls gain important skills in four areas that form the foundation: Science, technology, engineering, and math (STEM), Outdoors, Life Skills, and Entrepreneurship. In 2023, girls earned almost 60,000 badges in the following areas: STEM (Robotics, coding, engineering, trades, space science, citizen science); Outdoors (rock climbing, animal habitats, trailblazing, snowshoeing, trees, archery); Entrepreneurship (financial literacy, cookie entrepreneurship, product designing, business startup); and Life Skills (public speaking, democracy, first aid, photography, woodworking, music). 4,340 members participated in council-led programs. During fiscal year 2023, River Valleys provided $1,962 in financial assistance for program events. This amount has been recorded as a reduction from Event Program Fees reported on Form 990, Part VIII, line 2b. In 2023, Girl Scouts River Valleys offered more than 40 different camp options designed to help kids discover their strengths, develop leaderships skills, and build confidence while making lifelong friends and memories. Over 1,900 campers enjoyed the different camp session types including STEM, leadership, horses, adventure, and creative. In addition, 678 individuals participated in family camp and 829 individuals participated in troop camp. During fiscal year 2023, River Valleys awarded $171,369 in financial assistance for our members to attend summer camp. This amount has been recorded as reduction from Camping Fees reported on Form 990, Part VIII, line 2a. Travel programs offer Girl Scouts the chance for new adventures and experiences, broadening their worldview and helping them become global citizens as they develop life skills like time management, communication, and a sense of personal responsibility. 409 River Valleys Girl Scouts participated in travel experiences with their troops or the council in 2023. Core to our commitment to providing a welcoming and inclusive environment for all Girl Scouts and their families are our efforts to increase visibility, build trust, and cultivate authentic, mutually beneficial relationships within communities of color. This important work was advanced in 2023 through expansion of our BIPOC troop programs, local partnerships, culturally relevant programming, outreach and more. In 2023, 587 youth participated in the Mentored Troop program and 874 youth participated in the staff led Connect program. The Gold Award is the highest achievement in Girl Scouts and is the most prestigious award in the world for girls - and the most difficult to earn. The Gold Award is only open to girls in high school. Grounded in real-life problems, girls develop a deeper understanding of their community, master time management, and practice financial planning. Girls tackle an issue locally or globally and make the world a better place. They establish a lifetime network and create their community legacy with a sustainable solution to a problem. Young inspiring leaders are impacting the worlds of science, technology, engineering, and math (STEM), education, agriculture, medicine, and many more through their sustainable Gold Award projects. Gold Award recipient Moriah collected more than 600 pairs of glasses and created educational materials to address barriers to vision treatment in West Africa. During the year, 149 girls earned their Silver and Gold Award. The Girl Scout Cookie Program provides an important ingredient for leadership by helping girls develop five key skills: goal setting, decision making, money management, people skills, and business ethics. The program also raises public awareness about the value of Girl Scouting and supports local programs and membership services for 23,400 girls and adults. Through a variety of participation options (online ordering, cookie booths, contactless payments, etc.), Girl Scouts brought their grit, entrepreneurial spirits, resourcefulness, and fun to this year's cookie program. Through the cookie donation programs, River Valleys' donated 93,500 packages of cookies to local nonprofit organizations throughout our council through the Cookie Care Program. River Valleys' girls sold 3.7 million packages of cookies in 2023. 3166001 CAMP FACILITIES: RIVER VALLEYS OWNS AND OPERATES FIVE CAMP FACILITIES: ELK RIVER, LAKAMAGA, NORTHWOODS, SINGING HILLS, AND EDITH MAYO. RIVER VALLEYS' FOUR RESIDENT CAMPS (ELK RIVER, LAKAMAGA, NORTHWOODS, AND SINGING HILLS) ARE CURRENTLY ACCREDITED BY THE AMERICAN CAMP ASSOCIATION. ACA ACCREDITATION ENSURES THAT INDIVIDUALS HAVE A PHYSICALLY, MENTALLY, AND EMOTIONALLY SAFE CAMP EXPERIENCE. ACTIVITIES AT THE CAMPS INCLUDE, BUT ARE NOT LIMITED TO, DAY CAMPS, RESIDENT CAMPS, PROGRAM EVENTS, AND SERVICE UNIT ENCAMPMENTS. CAMP EDITH MAYO, LOCATED ON THE OUTSKIRTS OF ROCHESTER, MN, IS PERFECT FOR DAY CAMPS, TRAINING, AND PROGRAMMING WITH AN OUTDOOR FOCUS. RIVER VALLEYS CONTINUES TO MAKE IMPROVEMENTS AT ALL CAMP FACILITIES. 2839232 131402 MEMBERSHIP AND VOLUNTEER ENGAGEMENT: Girl Scouts of Minnesota and Wisconsin River Valleys' work is supported by over 6,200 volunteers who deliver the Girl Scout Leadership Experience to over 17,200 girls in southern Minnesota, western Wisconsin, and one county in Iowa. At the heart of every Girl Scout experience are volunteers - our girls' role models and teachers. River Valleys continues to rely on the passion and dedication of adult volunteers to serve as troop leaders, troop cookie managers, trainers, episodic volunteers, and committee members. Volunteers also serve in a range of administrative and supportive roles throughout the service unit level. Phase 2 of the Greenprint project (formerly known as the Volunteer Capacity Project) was completed in 2023. Greenprint is a community-first mission support model for our volunteers. During the year, volunteer roles and boundaries were finalized and completed a Listening and Learning Tour and engaged with approximately 290 volunteers across our council. In 2023, 251 new leaders received River Valleys staff provided training, troop meeting plans, resources, and a network of support to help them be confident and successful leaders. Annual membership dues are remitted to Girl Scouts of the USA and River Valleys does not retain any portion of the membership dues. 730030 294723 RETAIL SERVICES: RIVER VALLEYS OPERATES RETAIL SHOPS AT THEIR TWO SERVICE CENTERS, CAMP EDITH MAYO, AND ONE SATELLITE LOCATION. DURING THE SUMMER, RIVER VALLEYS OFFERS RETAIL CAMP STORES AT OUR CAMPS. RETAIL SERVICES PROVIDE PROGRAM RELATED MATERIALS TO MEMBERS PARTICIPATING IN RIVER VALLEYS' PROGRAMMING AND PROMOTE THE GIRL SCOUT BRAND AND MISSION THROUGH A VARIETY OF MERCHANDISE OFFERINGS. FINANCIAL ASSISTANCE PROVIDED TO GIRL SCOUTS FOR UNIFORMS AND PROGRAM MATERIAL TOTALED $35,247. THIS AMOUNT IS RECORDED AS A REDUCTION FROM GROSS SALES OF INVENTORY REPORTED ON FORM 990, PART VIII LINE 10A. 730030 294723 14815496 true true false true false false false true true true false false true false true false true false false false false false false true false false false true true false false false false false false false false true false false false false true true true false false true 59 0 true 253 true false false false false false true true false false false false false false X 25 25 false false false false true true true true false false true true true true true true true true true true false MN WI X X LINDSAY SELVIG 7639714032 400 SOUTH ROBERT STREET ST PAUL MN 55107 ALEXANDRA KOTZE TREASURER 1.0 X X 0 0 0 JANE CANNEY CHAIR 1.0 X X 0 0 0 KELLY BLOCH SECRETARY (through 02/2023) 1.0 X X 0 0 0 MAI NHIA XIONG-CHAN SECRETARY 1.0 X X 0 0 0 MARNIE OVERMAN 1ST VICE CHAIR 1.0 X X 0 0 0 MELISSA MEYERS 2ND VICE CHAIR 1.0 X X 0 0 0 PAM STEGORA AXBERG TREASURER (through 06/2023) 1.0 X X 0 0 0 BELINDA CORDINA DIRECTOR-AT-LARGE 1.0 X 0 0 0 BETH DUYVEJONCK DIRECTOR-AT-LARGE 1.0 X 0 0 0 CHRISTINE BATTIST DIRECTOR-AT-LARGE 1.0 X 0 0 0 DANIEL BALLARD DIRECTOR-AT-LARGE 1.0 X 0 0 0 DR RACHEL WOBSCHALL DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 DR SHANNON LAUGHLIN-TOMMASO DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 EMILY DAVIS DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 ERICA KOENIG DIRECTOR-AT-LARGE 1.0 X 0 0 0 ERIK DRANGE DIRECTOR-AT-LARGE 1.0 X 0 0 0 GAIL EDIE DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 GAYLE HAYHURST DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 GRACIE GEORGE DIRECTOR-AT-LARGE 1.0 X 0 0 0 JEAN BENNINGTON SWEENEY DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 KAADE WALLACE DIRECTOR-AT-LARGE 1.0 X 0 0 0 KATE BANTE DIRECTOR-AT-LARGE 1.0 X 0 0 0 KEISHA HOUSTON DIRECTOR-AT-LARGE 1.0 X 0 0 0 LILIA CIVETTINI DIRECTOR-AT-LARGE 1.0 X 0 0 0 LISA LYNCH DIRECTOR-AT-LARGE 1.0 X 0 0 0 MARGARET KAISER DIRECTOR-AT-LARGE 1.0 X 0 0 0 MARIA SARABIA DIRECTOR-AT-LARGE 1.0 X 0 0 0 MARIELA AMPUERO DIRECTOR-AT-LARGE 1.0 X 0 0 0 MELANIE LARSEN SINOUTHASY DIRECTOR-AT-LARGE 1.0 X 0 0 0 NANCY KLEMEK DIRECTOR-AT-LARGE 1.0 X 0 0 0 NNEKA CONSTANTINO DIRECTOR-AT-LARGE 1.0 X 0 0 0 NORMA PORTER DIRECTOR-AT-LARGE (through 02/2023) 1.0 X 0 0 0 PATTY TOENIES DIRECTOR-AT-LARGE 1.0 X 0 0 0 SUSANA ROSAS DIRECTOR-AT-LARGE 1.0 X 0 0 0 BREANNE HEGG CHIEF EXPERIENCE OFFICER 40.0 X 126449 0 6364 CHRIS AMUNDSEN CFAO (RETIRED 3/2023) 40.0 X 202028 0 20851 DR KEVIN XIONG CHIEF PEOPLE OFFICER (as of 09/2023) 40.0 X 0 0 0 JANET GRACIA SENIOR VP OF CULTURE 40.0 X 149069 0 25374 JENNIFER L THORSON CHIEF OPERATING OFFICER (through 2/2023) 40.0 X 181790 0 6684 LINDSAY SELVIG CHIEF FINANCIAL OFFICER (as of 07/2023) 40.0 X 83177 0 16712 LYNNEA INGEBRETSON CHIEF DEI OFFICER (HIRED 2/2023) 40.0 X 128280 0 9899 MARISA C WILLIAMS CEO (as of 01/2023) 40.0 X 0 0 0 PATRICIA BOLGER CHIEF EXECUTIVE OFFICER (retired 02/2023) 40.0 X 242479 0 16645 SARAH KUENLE CHIEF DEVELOPMENT OFFICER 40.0 X 153758 0 6210 SUSAN ANDERSSON CHIEF ENGAGEMENT OFFICER 40.0 X 111529 0 22606 BRENDA DEGE SR DIR FINANCE & ACCOUNTING 40.0 X 112684 0 12449 JUAN DU SR VP OF COMMUNITY ENGAGEMENT & PROGRAM 40.0 X 121285 0 4917 KRISTEN NEURER VP OF MEMBER ENGAGEMENT 40.0 X 112518 0 11220 LINDA MUNDHENK SR DIR OF HUMAN RESOURCES 40.0 X 104026 0 6899 SARA MEYER DIRECTOR OF DEVELOPMENT 40.0 X 108649 0 4797 1937721 0 171627 14 false true false 0 21283 354296 553337 1703473 70435 2632389 CAMPING FEES 721210 998294 998294 EVENT PROGRAM FEES 900099 132926 132926 ADULT TRAINING FEES 900099 1410 1410 0 0 0 0 1132630 940321 940321 87686 0 87686 0 87686 87686 6801070 447295 7018496 18757 -217426 428538 211112 211112 41500 354296 150571 -109071 -109071 20398514 8823045 11575469 11575469 MISCELLANEOUS INCOME 900099 96723 96723 0 0 0 0 96723 16567259 12708099 0 1226771 201031 201031 1594368 866201 359945 368222 7331920 6081164 650443 600313 536935 411881 66409 58645 927437 701360 114764 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461714 412784 599984 1028007 3179510 0 59117 28962 51566 71442 96723 307810 20909648 99154417 0.8096 0.7961 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 59117.0, COLUMN B - 28962.0, COLUMN C - 51566.0, COLUMN D - 71442.0, COLUMN E - 96723.0, COLUMN F - 307810.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 1208 false true 70060 71268 false Schedule C, Part II-B, Line 1 River Valleys Advocacy Manager, a registered lobbyist, worked with the services of professional lobbyists during fiscal year 2023. During the year, twenty bills were passed by the Minnesota Lawmakers that River Valleys advocated for, many were included in a historic omnibus education bill that makes critical investments in kids' health and well-being. The omnibus education bill will provide needed funds to support the mental and physical health as well as academic outcomes of young people including providing free meals and menstrual products, hiring more indigenous teachers and teachers of color, increasing access to in-school mental health resources, funding of STEM education and more. River Valleys championed this bill in many ways, from letters of support and outreach to legislators to in-person testimony. In March 2023, River Valleys held a Day at the Capitol event but we were not lobbying for a specific bill during this event. false true X 9573246 249102 893417 337168 10378597 10954888 546925 -1617421 311146 9573246 9343713 589382 1315309 293516 10954888 8879227 124537 663581 323632 9343713 8702601 150241 389457 363072 8879227 0.5709 0.3927 0.0364 true false 961793 961793 27870395 16222468 11647927 4734100 3528042 1206058 173829 173829 13989607 COMMUNITY FOUNDATION HOLDINGS 314409 CASH HELD FOR TROOPS AND SERVICE UNITS 5310000 5624409 0 X 18161289 1482746 46460 174302 1703508 16457781 109478 0 109478 16567259 18780448 46460 150571 197031 18583417 109478 0 109478 18692895 Schedule D, Part IV, Line 2b Explanation of escrow agreement RIVER VALLEYS RECOGNIZES AN ASSET AND A LIABILITY FOR CASH ACCOUNTS MAINTAINED BY TROOPS, SERVICE UNITS AND DAY CAMPS. THE ACCOUNTS HAVE BEEN OPENED USING RIVER VALLEYS' TAX IDENTIFICATION NUMBER, BUT RIVER VALLEYS DOES NOT HAVE DIRECT CONTROL OVER THESE ACCOUNTS. THEREFORE, TROOP, SERVICE UNIT AND DAY CAMP ACTIVITY IS NOT INCLUDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. Schedule D, Part V, Line 4 Intended uses of endowment funds RIVER VALLEYS' ENDOWMENT CONSISTS OF 14 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING GENERAL OPERATIONS, VARIOUS FORMS OF FINANCIAL ASSISTANCE, AND FUNDING FOR SPECIFIC GEOGRAPHICH REGIONS. ITS ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BOARD TO FUNCTION AS ENDOWMENTS. RIVER VALLEYS HAS ADOPTED INVESTMENT AND SPENDING POLICIES THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote River Valleys and Camps follow the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by River Valleys Camps for uncertain tax positions as of September 30, 2023 and 2022. River Valleys and Camps' tax returns are subject to review and examination by federal and state authorities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Direct Fundraising Expenses - 150571 Change in value of Community Foundation Holdings - 23730 RENT INCOME OF RELATED ORGANIZATION - SEE SCH O, NOTE B - 1 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Direct Fundraising Expenses - 150571 Celebrate Changemakers 395796 354296 41500 67382 83189 0 0 395796 354296 41500 67382 83189 150571 -109071 true GIRL MEMBERSHIP GRANTS 3538 95751 ADULT MEMBERSHIP GRANTS 932 25330 GIRL PROGRAM GRANTS 53 34324 TROOP AND SERVICE UNIT ASSISTANCE 430 45626 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE GIRL SCOUTS OF MINNESOTA AND WISCONSIN RIVER VALLEYS MAINTAIN A "GRANT FOR GIRLS" PROGRAM TO ENSURE THAT FINANCIAL NEED IS NOT A BARRIER FOR GIRLS WHO WISH TO TO GO CAMP OR PARTICIPATE IN OTHER TROOP ACTIVITIES, TRIPS OR EVENTS. GSMWRV ALSO OFFERS ADULT GRANTS TO ENSURE THAT FINANCIAL NEED IS NOT A BARRIER FOR VOLUNTEERS WHO PARTICIPATE IN TRAINING SESSIONS OR CHAPERONE TROOP ACTIVITIES OR TRIPS. GRANTS ARE AWARDED BASED ON RECIPIENT REQUESTS. GRANTS AND FINANCIAL ASSISTANCE ARE APPLIED DIRECTLY TO THE RECIPIENT'S ACCOUNTS AND NO FURTHER MONITORING IS PERFORMED. X X X X false false false false false false false false false PATRICIA BOLGER CHIEF EXECUTIVE OFFICER (retired 02/2023) 241495 0 0 0 984 0 9746 0 6899 0 259124 0 0 0 CHRIS AMUNDSEN CFAO (RETIRED 3/2023) 188709 0 12335 0 984 0 8433 0 12418 0 222879 0 0 0 JENNIFER L THORSON CHIEF OPERATING OFFICER (through 2/2023) 170096 0 10710 0 984 0 6588 0 96 0 188474 0 0 0 JANET GRACIA SENIOR VP OF CULTURE 138365 0 9720 0 984 0 6516 0 18858 0 174443 0 0 0 SARAH KUENLE CHIEF DEVELOPMENT OFFICER 142732 0 10042 0 984 0 6114 0 96 0 159968 0 0 0 X 10 31833 Market value X EQUIPMENT/SUPPLIES 9 38602 Market value 0 false true false Schedule M, Part I COLUMN (B): THE AMOUNT IN PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. Form 990, Part I, Line 1 GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. THE GIRL SCOUT PROGRAM ENCOURAGES HEALTHY CHOICES, INDEPENDENCE, POSITIVE DECISION-MAKING, AND SELF-RELIANCE. GIRL SCOUTS ARE ABLE TO REACH THEIR HIGHEST POTENTIALS AND LEARN THE STRONGEST LIFE SKILLS WHILE BEING TAUGHT HOW TO DEAL WITH KEY ISSUES FACING YOUNG WOMEN TODAY. Form 990, Part I, Line 5 Total Number of Employees: As of 9/30/2023, River Valleys employed 128 employees: 125 full time and 3 part time employees. During calendar year 2022, River Valleys employed 253 employees, including 102 hired as seasonal and temporary employees to assist with programs and summer camp. Form 990, Part III, Line 4d Description of other program services (Expenses $ 730,030 including grants of $)(Revenue $ 294,723) RETAIL SERVICES: RIVER VALLEYS OPERATES RETAIL SHOPS AT THEIR TWO SERVICE CENTERS, CAMP EDITH MAYO, AND ONE SATELLITE LOCATION. DURING THE SUMMER, RIVER VALLEYS OFFERS RETAIL CAMP STORES AT OUR CAMPS. RETAIL SERVICES PROVIDE PROGRAM RELATED MATERIALS TO MEMBERS PARTICIPATING IN RIVER VALLEYS' PROGRAMMING AND PROMOTE THE GIRL SCOUT BRAND AND MISSION THROUGH A VARIETY OF MERCHANDISE OFFERINGS. FINANCIAL ASSISTANCE PROVIDED TO GIRL SCOUTS FOR UNIFORMS AND PROGRAM MATERIAL TOTALED $35,247. THIS AMOUNT IS RECORDED AS A REDUCTION FROM GROSS SALES OF INVENTORY REPORTED ON FORM 990, PART VIII LINE 10A. Form 990, Part VI, Line 6 Classes of members or stockholders THERE IS ONE CLASS OF MEMBERS OF GIRL SCOUTS RIVER VALLEYS CONSISTING OF THE FOLLOWING CATEGORIES: (A) DELEGATES ELECTED BY SERVICE UNITS IN ACCORDANCE WITH SECTION 3.2 OF THE BYLAWS; (B) UP TO 50 DELEGATES-AT-LARGE APPOINTED BY RIVER VALLEYS' BOARD OF DIRECTORS, FOR THE PURPOSE OF ENSURING THE COMMUNITY AT LARGE IS REPRESENTED. AT NO TIME SHALL THE DELEGATES-AT-LARGE CONSTITUTE MORE THAN 5% OF THE ELECTED VOTING MEMBERS; (C) DIRECTORS-AT-LARGE AND OFFICERS OF THE COUNCIL; (D) MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE OF THE COUNCIL; (E) DELEGATES TO THE NATIONAL COUNCIL OF THE GIRL SCOUTS OF THE UNITED STATES OF AMERICA. VOTING MEMBERS MUST BE AGE 14 OR OLDER ON THE DATE THE TERM BEGINS, A MEMBER OF GSUSA AND BE CURRENTLY REGISTERED THROUGH AND IN GOOD STANDING OF THE COUNCIL. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body VOTING MEMBERS: (A) ARE ENTITLED TO ONE VOTE EACH; (B) ELECT THE OFFICERS, DIRECTORS-AT-LARGE AND MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE; (C) ELECT THE NATIONAL DELEGATES AND ALTERNATE DELEGATES TO THE NATIONAL COUNCIL OF GSUSA; (D) WORK WITH THE BOARD TO DETERMINE THE STRATEGIC DIRECTION FOR GIRL SCOUTING LOCALLY; (E) AMEND THE BYLAWS IN ACCORDANCE WITH SECTION 15; AND (F) CONDUCT OTHER BUSINESS THAT MAY COME BEFORE THE VOTING MEMBERS. DELEGATE TERMS ARE ONE YEAR, BEGINNING OCTOBER 1 AND ENDING SEPTEMBER 30. NATIONAL DELEGATES AND ALTERNATE NATIONAL DELEGATES SERVE A TERM OF 3 YEARS OR UNTIL THEIR SUCCESSORS ARE ELECTED AND ASSUME THEIR POSITIONS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders RIGHTS AND RESPONSIBILITIES OF VOTING MEMBERS INCLUDE: WORK WITH THE BOARD TO DETERMINE THE STRATEGIC DIRECTION FOR GIRL SCOUTING LOCAL, AMEND THE BYLAWS IN ACCORDANCE WITH SECTION 15; AND CONDUCT OTHER BUSINESS THAT MAY COME BEFORE THE VOTING MEMBERS. SECTION 15.2 STATES VOTING MEMBERS MAY AMEND THE BYLAWS AT ANY MEETING OF THE VOTING MEMBERS SO LONG AS 2/3 OF THOSE PRESENT APPROVE THE AMENDMENTS. VOTING MEMBERS MAY PROPOSE BYLAW AMENDMENTS WHEN AT LEASE FIFTY (50) VOTING MEMBERS REPRESENTS AT LEAST THIRTY (30) SERVICE UNITS SIGN, DATE, AND DELIVER TO THE CHAIR OF THE BOARD OR TREASURER OF THE COUNCIL, A REQUEST FOR SUCH AMENDMENT TO BE CONSIDERED BY THE VOTING MEMBERS. PROPOSED AMENDMENTS MUST BE INCLUDED IN THE NOTICE OF THE MEETING AT WHICH THE VOTE WILL BE TAKEN. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE TAX YEAR. Form 990, Part VI, Line 11b Review of form 990 by governing body THE COMPLETE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND AUDIT COMMITTEE. ONCE REVIEWED AND REQUESTED CHANGES, IF ANY, HAVE BEEN MADE, THE AUDIT COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS TO APPROVE THE TAX RETURN. THE COMPLETE FORM 990 IS FORWARDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. AFTER THEIR REVIEW, THE BOARD OF DIRECTORS VOTE TO APPROVE THE FORM 990 AND REQUIRED STATE FILINGS. ONCE APPROVED, THE COMPLETE FORM 990 IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS AND EMPLOYEES OF RIVER VALLEYS. THE EXECUTIVE OFFICE IS RESPONSIBLE FOR THE DISTRIBUTION AND COLLECTION OF THE ANNUAL CONFLICT OF INTEREST STATEMENTS FROM OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS AND KEY EMPLOYEES. THE CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE CFO FOR POTENTIAL CONFLICTS. A SUMMARY OF THE RESULTS, INCLUDING ANY DISCLOSED CONFLICTS, ARE FORWARDED TO THE AUDIT COMMITTEE WHICH IS CHARGED WITH OVERSIGHT OF THE CONFLICT OF INTEREST POLICY AND ASSURING THAT SYSTEMS ARE IN PLACE FOR COMPLIANCE. PERSONS WHO HAVE A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST TO THE BOARD OR APPLICABLE COMMITTEE AND THE MINUTES OF THE MEETING SHALL INCLUDE THESE DISCLOSURES. THIS PERSON SHALL NOT PARTICIPATE IN OR HEAR THE BOARD OR COMMITTEE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS. THE PERSON WHO HAS A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN. THE MINUTES OF THE MEETING WILL REFLECT THE PERSON'S ABSENCE AND INELIGIBILITY TO VOTE. ALL EMPLOYEES ANNUALLY SIGN A CONFLICT OF INTEREST ACKNOWLEDGMENT FORM STATING THAT THEY HAVE RECEIVED AND READ THE CONFLICT OF INTEREST STATEMENT THAT IS INCLUDED IN THE GIRL SCOUTS OF MINNESOTA AND WISCONSIN RIVER VALLEYS' EMPLOYEE HANDBOOK. Form 990, Part VI, Line 15a Process to establish compensation of top management official During fiscal year 2023, River Valleys' CEO retired and a search committee, consisting of the past and present board chair and select board members, along with input from River Valleys' major stakeholders across the nation was responsible for identifying their replacement. The search committee enlisted a national consulting firm to assist with the search. The comprehensive compensation analysis of corporate officer positions, including CEO, performed in fiscal years 2021 and 2022 was used to determine the new CEO's compensation. This analysis included national, regional, and local compensation market data. The national search firm provided market data as well as recommendations for the compensation package. Following a special board meeting whereby a compensation package was discussed and approved, the board chair informed the CFAO and Human Resources of the new CEO compensation amount via email. Form 990, Part VI, Line 15b Process to establish compensation of other employees The CEO reviewed the officers' (CFO, CDO, CDIEO, Chief Engagement Officer, Chief Girl Experience Officer) performances and merit increases were awarded using the same performance matrix as non-officer staff. During the fiscal year, the Chief Operating Officer and Chief Financial and Administrative Officers resigned from the organization. A consulting firm was hired to assist with the search for a new Chief Financial Officer and Chief People Officer. The comprehensive compensation analysis of corporate officer positions performed in fiscal years 2021 and 2022 was one tool used to determine compensation. This analysis included national, regional, and local compensation market data. The search firm hired provided market data as well as recommendations for the officers' compensation package. In April, two roles were added to the Executive leadership team to focus directly on membership growth and volunteer engagement: the Chief Engagement Officer and Chief Experience Officer positions. To establish a baseline compensation, the CEO worked with the CFAO (prior to their departure) and the Director of HR. The CFAO provided historical data used to set current salaries, market data and the GSRV policy guidelines for salary management. Once the Chief People Officer was hired, they reviewed the executive compensation. For 2023, supervisors completed annual reviews of their direct reports' performance and merit increases were awarded to River Valleys' staff (including CFAO, COO, CDO, CCO, CDIEO) based upon their performance rating. Performance ratings were assigned a specific merit increase. In fiscal year 2020, River Valleys engaged an independent consulting firm to complete a comprehensive compensation analysis of all River Valleys positions. Since the comprehensive study was completed, River Valleys has increased the entire salary range structure by a fixed percentage each year. For fiscal year 2023, the increase was 3% based on research performed by Human Resources. In addition, Human Resources performed market research for selected jobs using relevant sources of published market data (including non-profits, membership organizations, local labor market, organizations of comparable size, and a broader general industry (for cross-industry positions). Based on the research, pay increases were provided for pay grade 3-5 positions, including equity adjustments to bring positions to the determined percentage of a pay grade midpoint. A report detailing the recommended pay increases for all employees, except the CEO, is forwarded to the CEO for final review and approval. Form 990, Part VI, Line 19 Required documents available to the public RIVER VALLEYS' ARTICLES OF MERGER, BYLAWS, ANNUAL AUDIT, FORM 990, ANNUAL REPORT AND BOARD MINUTES ARE AVAILABLE FOR REVIEW UPON REQUEST FROM THE EXECUTIVE OFFICE. THE BYLAWS, ANNUAL AUDIT, FORM 990 AND ANNUAL REPORT ARE ALSO DISCLOSED ON THE ORGANIZATION'S WEBSITE (girlscoutsrv.org) UNDER DISCOVER - OUR COUNCIL - OUR FINANCES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Community Foundation Holdings - 23730; NOTE B, RENT INCOME OF RELATED ORGANIZATION GIRL SCOUTS OF MINNESOTA AND WISCONSIN RIVER VALLEYS' RENT OF LAND FROM ST. CROIX VALLEY GIRL SCOUT CAMPS, INC. (EIN 23-7436373) REPORTED AS RENT INCOME ON THE CAMPS' FORM 990. ST CROIX VALLEY GIRL SCOUT CAMPS INC 400 ROBERT STREET SOUTH ST PAUL MN 55107 237436373 HOLD PROPERTY TO BE USED FOR YOUTH CAMPS WI 501(c)(3) Type II GIRL SCOUTS OF MN AND WI RIVER VALLEYS INC true false false false false false false false false false false true false false false true false false false false ST CROIX VALLEY GIRL SCOUT CAMPS INC K 1 AGREED UPON RATE