2024-07-15T09:34:19-05:00 2023-09-30 Forvis Mazars LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2022-10-01 310679091 GIRL SCOUTS OF WESTERN OHIO % PATRICK POLLEY GIRL 5136191440 4930 CORNELL ROAD CINCINNATI OH 45242 AIMEE SPROLES CEO 5134891025 2024-02-15 true RONI J Luckenbill 999009999 Aaron Hershberger P00961884 5136218300 2 2022 2023-04-26 12:10:37Z AIMEE SPROLES 4930 CORNELL ROAD CINCINNATI OH 45242 25094081 false X WWW.GSWO.ORG X 1965 OH GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 23 23 241 10827 0 0 1630683 2149754 687908 851313 1294426 1349296 9662529 11885945 13275546 16236308 328644 408364 0 0 8873931 9400045 0 0 962441 5538933 5733607 14741508 15542016 -1465962 694292 35553607 37511311 2441638 2477821 33111969 35033490 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. false false 12754052 408364 12690363 GIRL SCOUTS OF WESTERN OHIO, IN AN INCLUSIVE, GIRL-DRIVEN ENVIRONMENT, HELPS PREPARE APPROXIMATELY 28,000 GIRL MEMBERS FOR LIVING TODAY, AS WELL AS FOR LIVING RESPONSIBLE ADULT LIVES THROUGH THE GIRL SCOUT PROGRAM, WHICH INCLUDES TROOP ACTIVITIES, PROGRAM OPPORTUNITIES, SUMMER CAMP, AND GIRL SCOUTS IN THE SCHOOL DAY. THE GIRL SCOUT COOKIE PROGRAM IS MUCH MORE THAN SELLING COOKIES. GIRLS LEARN FIVE VALUABLE SKILLS: 1) GOAL SETTING, 2) DECISION MAKING, 3) MONEY MANAGEMENT, 4) PEOPLE SKILLS, AND 5) BUSINESS ETHICS-ASPECTS ESSENTIAL TO LEADERSHIP, SUCCESS, AND LIFE. WHEN A GIRL SCOUT SELLS COOKIES, SHE'S BUILDING A LIFETIME OF SKILLS AND CONFIDENCE. EIGHTY PERCENT OF ALL FEMALE BUSINESS OWNERS PARTICIPATED IN THE GIRL SCOUT COOKIE PROGRAM. GIRL SCOUTS SELLING GIRL SCOUT COOKIES SET THEIR OWN MONEY-EARNING GOALS FOR THE SEASON, WHETHER IT'S GOING ON A DESTINATION, GIVING BACK TO THE COMMUNITY, OR PARTICIPATING IN ANOTHER EXCITING ADVENTURE. THE GIRL SCOUT COOKIE PROGRAM IS A GIRL-LED ACTIVITY, WITH PARENTAL SUPERVISION AND VOLUNTEER SUPPORT. GIRL SCOUTS OF WESTERN OHIO WILL HELP PREPARE ONE OUT OF SIX GIRLS IN THE OHIO REGION FOR LIVING IN TODAY'S WORLD THROUGH RECRUITMENT, SCREENING, TRAINING AND SUPPORT OF A DIVERSE CORE OF APPROXIMATELY 10,800 VOLUNTEERS, WHO WILL SUPPORT GIRLS THROUGH THE DELIVERY OF THE GIRL SCOUT PROGRAM. 12754052 true true false false false false false false true true true false false true true false true false 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 false false false false true 43 0 true 241 true false false false false false false false false false false false false X 23 23 false false false false true true false true true false true true true true true true true true true true false X X PATRICK POLLEY 8883505090 4930 CORNELL ROAD CINCINNATI OH 45242 RONI LUCKENBILL CEO - RETIRED 12/2022 40.0 0.0 X 249317 0 21392 SUSAN OSBORN COO 40.0 0.0 X 175826 0 15882 R Patrick Polly CFO 40.0 0.0 X 142886 0 16605 SUSAN REDMAN-RENGSTORF VP OF SPECIAL CAPITAL CAMPAIGN 40.0 0.0 X 122191 0 13618 Rhonda Starghill CHIEF DEVELOPMENT OFFICER 40.0 0.0 X 118543 0 12940 Erin Horsley SR DIRECTOR MEMBERSHIP SUPPORT 40.0 0.0 X 107168 0 12979 Cheryl Engel SR DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 103391 0 15640 MARIA ARCOCHA WHITE BOARD MEMBER 1.0 0.0 X 0 0 0 CASSIE BARLOW 1st Vice Chair 1.0 0.0 X X 0 0 0 SHERI BOAGARDUS BOARD MEMBER 1.0 0.0 X 0 0 0 PATRICE BORDERS SECRETARY 1.0 0.0 X X 0 0 0 ANGELA CARTER BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTINE CASTELLANO BOARD MEMBER 1.0 0.0 X 0 0 0 KIM FENDER 2nd Vice Chair 1.0 0.0 X X 0 0 0 MICHELLE FURLONG BOARD MEMBER 1.0 0.0 X 0 0 0 CORINNE HEMESATH BOARD MEMBER 1.0 0.0 X 0 0 0 SHANNON HEROUX BOARD MEMBER 1.0 0.0 X 0 0 0 THERESA HIRSCHAUER BOARD MEMBER 1.0 0.0 X 0 0 0 JAMIE LANHAM BOARD MEMBER 1.0 0.0 X 0 0 0 JENNY MICHAEL TREASURER 1.0 0.0 X X 0 0 0 VICTORIA NILLES CHAIR 1.0 0.0 X X 0 0 0 TEANYA NORWOOD-EKWENNA BOARD MEMBER 1.0 0.0 X 0 0 0 RHONDA REAGH BOARD MEMBER 1.0 0.0 X 0 0 0 MONIQUE SEWELL BOARD MEMBER 1.0 0.0 X 0 0 0 RHONDA SMITH BOARD MEMBER 1.0 0.0 X 0 0 0 KARLA TANKERSLEY BOARD MEMBER 1.0 0.0 X 0 0 0 PAM VISCIONE BOARD MEMBER 1.0 0.0 X 0 0 0 AMY WALTER BOARD MEMBER 1.0 0.0 X 0 0 0 CAROLE WILLIAMS BOARD MEMBER 1.0 0.0 X 0 0 0 VONDA WILLIS BOARD MEMBER 1.0 0.0 X 0 0 0 AIMEE SPROLES CEO - START 1/2023 40.0 0.0 X 0 0 0 1019322 0 109056 7 false true false 4BISCOM 11111 KENWOOD ROAD CINCINNATI OH 45242 IT SERVICES 269578 1 114454 2993 2032307 39909 2149754 PROGRAM FEES AND DUES 713990 851313 851313 851313 519373 519373 0 0 0 0 0 2282291 1452368 829923 829923 829923 52662 5767 46895 46895 0 0 0 17868857 7399638 10469219 10469219 MISCELLANEOUS 900099 1369831 1369831 1369831 16236308 12690363 1396191 0 0 408364 408364 0 0 621908 501211 76674 44023 0 6439993 5190152 793972 455869 762918 614855 94058 54005 1064128 857607 131194 75327 511098 411907 63012 36179 0 29824 20495 6677 2653 50700 34840 11350 4510 0 0 92488 92488 582566 400331 130418 51817 51257 47396 1899 1963 1645955 1476012 103237 66706 0 0 1019878 856678 102192 61008 354664 312722 28678 13265 0 37625 22082 14658 884 0 0 1162084 995085 110090 56909 296683 252632 29367 14684 EQUIPMENT PURCHASE & REPAIR 158348 133009 15867 9472 CAMPAIGN EXPENDITURES 36136 33414 1339 1384 BAD DEBT 17078 15791 633 654 SOFTWARE & LICENSES 164270 137984 16460 9826 34051 31486 1260 1304 15542016 12754052 1825523 962441 1719979 1746060 0 0 339263 262000 1010816 487504 0 0 0 0 0 0 251358 283799 157174 42069 37361006 23347101 13264690 14013905 17972326 18306377 0 0 0 0 0 0 838001 2369597 35553607 37511311 1110878 987713 0 0 1330760 20399 0 0 0 0 0 0 0 0 0 0 0 1469709 2441638 2477821 X 29444249 31226361 3667720 3807129 33111969 35033490 35553607 37511311 694292 1227229 X false true X true false X 2321149 1386935 2984230 1630683 2149754 10472751 0 0 2321149 1386935 2984230 1630683 2149754 10472751 0 10472751 585277 474235 475775 676472 519373 2731132 0 270672 208740 898388 109650 1369831 2857281 16061164 85097557 0.65205 0.68890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 3383000 306470 3689470 false 2528748 94451 2623199 2727832 -199084 2528748 2492849 234983 2727832 2336492 156357 2492849 2280795 55697 2336492 0.95740 0.04260 true false 1518335 1518335 25939446 16542109 9397337 173489 52366 121123 3733302 3239117 494185 5996434 3513509 2482925 14013905 RIGHT OF USE ASSETS 1462336 BENEFICIAL INTERESTS IN TRUSTS 907261 2369597 0 Lease Liabilities 1469709 1469709 17371049 1227229 -92488 1134741 16236308 16236308 15449528 15449528 92488 92488 15542016 SCHEDULE D, PART IV, LINE 1B ESCROW AND CUSTODIAL ARRANGEMENTS EXPLANATION THESE FUNDS ARE ESTABLISHED UNDER THE COUNCIL FOR BANK ACCOUNTS FOR EACH TROOP. ALL TROOP FUNDS ARE MAINTAINED FOR THE BENEFICIAL INTEREST FOR THE RESPECTIVE TROOP. SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS THE INCOME DERIVED FROM THESE ACCOUNTS IS USED BY THE ORGANIZATION FOR OPERATIONS AND SUBSIDIES FOR CAMP REGISTRATION FEES. THERE IS NOT A RESTRICTION AS TO TIME USAGE. SCHEDULE D, PART XI, LINE 2D OTHER INVESTMENT EXPENSES $(92,488) SCHEDULE D, PART XII, LINE 4B OTHER INVESTMENT EXPENSES $ 92,488 WOMEN - CINTI 52662 52662 5767 0 52662 52662 5767 5767 46895 true MEMBERSHIP ASSISTANCE TO SPECIFIC INDIVIDUALS 15037 349100 CAMPERSHIP/SCOUTERSHIP 396 58349 TROOP START-UP FUNDS 85 915 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING COMPLIANCE SCOUTERSHIP AND MEMBERSHIP ASSISTANCE ARE PROVIDED THROUGH A VOUCHER TO THESE INDIVIDUALS. THESE VOUCHERS GENERATE AN INTERNAL TRANSFER OF FUNDS FOR REQUIRED DUES OR EVENT FEES FOR THESE INDIVIDUALS. X X X false false false false false false false false false RONI LUCKENBILL CEO - RETIRED 12/2022 245793 0 2000 0 1524 0 12461 0 8931 0 270709 0 SUSAN OSBORN COO 173034 0 2000 0 792 0 8061 0 7821 0 191708 0 R Patrick Polly CFO 140766 0 2000 0 120 0 4524 0 12081 0 159491 0 X 1 39909 FMV false false false SCHEDULE M, PART I, COLUMN B NUMBER THE AMOUNT REPORTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS ACCORDING TO THE COUNCIL BYLAWS, MEMBERS OF THE CORPORATION ARE DEFINED AS ALL ACTIVE ADULT VOLUNTEERS AND ALL ACTIVE GIRL MEMBERS, 14 YEARS OF AGE AND OLDER WHO ARE REGISTERED IN THE GIRL SCOUTS MOVEMENT THROUGH THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A POWER TO ELECT OR APPOINT MEMBERS OF THE CORPORATION, ACCORDING TO THE COUNCIL BYLAWS, SHALL ELECT OFFICERS OF THE COUNCIL, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD DEVELOPMENT COMMITTEE, AND DELEGATES AND ALTERNATE DELEGATES TO THE NATIONAL COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990 THE FORM 990 IS REVIEWED BY BOTH MANAGEMENT AND THE AUDIT COMMITTEE AND IS THEN MADE AVAILABLE TO ALL BOARD MEMBERS TO REVIEW PRIOR TO THE FORM'S FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATION'S PRACTICE FOR MONITORING COMPLIANCE BOARD MEMBERS ARE REQUIRED TO ANNUALLY SIGN THE CONFLICT OF INTEREST STATEMENT. THIS IS A POLICY OF THE BOARD WHICH STATES THAT BOARD MEMBERS MUST AVOID CONFLICTS OF INTEREST WITH RESPECT TO THEIR FIDUCIARY RESPONSIBILITY AND WILL ANNUALLY DISCLOSE THEIR INVOLVEMENTS IN OTHER ORGANIZATIONS, WITH VENDORS, OR OTHER ASSOCIATIONS WHICH MIGHT BE OR MIGHT REASONABLY BE SEEN AS A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW PROCESS FOR THE PRESIDENT/CEO THE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO INCLUDES A REVIEW BY A BOARD COMMITTEE, AND APPROVAL BY THE FULL BOARD. IN DEVELOPING THE COMPENSATION, COMPARABLE DATA IS OBTAINED FROM OUR NATIONAL ORGANIZATION, AS WELL AS OTHER NONPROFIT ORGANIZATIONS. THE RATIONALE, DELIBERATION AND DECISION IS DOCUMENTED IN THE MINUTES OF AN EXECUTIVE SESSION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION REVIEW PROCESS FOR OTHER EMPLOYEES THE COMPENSATION OF KEY EMPLOYEES OF THE ORGANIZATION IS BASED ON COMPARABLE DATA FROM OUR NATIONAL ORGANIZATION. A SALARY SCHEDULE IS DEVELOPED BY THE NATIONAL ORGANIZATION THAT GRADES POSITIONS AND RANKS SALARIES BASED ON THE SCOPE OF THE POSITION AND COMPARISON WITH SIMILAR POSITIONS OF OTHER ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS THE COUNCIL MAKES ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND 990 AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE. THIS INCLUDES A LISTING OF BOARD MEMBERS AND A DESCRIPTION OF MAJOR PROGRAM OFFERINGS. BOARD MEETING MINUTES ARE AVAILABLE UPON REQUEST.