2024-08-14T12:24:39-07:00 2023-09-30 873267876 Price Paige & Company CPAs LLP 570 N Magnolia Ave Ste 100 Clovis CA 93611 990 2022-10-01 946000662 Girl Scouts of Central California South Inc GIRL 5592915078 1377 W Shaw Ave Fresno CA 93711 Alana Gabrielson CFO 2024-08-14 true true Henry Oum CPA P01552333 5592999540 2022 2024-08-08 14:25:15Z Dr Russel Statham 1377 W Shaw Ave Fresno CA 93711 8012149 false X www.girlscoutsccs.org X 1965 CA Girl Scouting builds girls of courage, confidence, and character, who make the world a better place. 13 13 50 2105 0 745793 305038 229958 262349 120987 79746 4751069 5488787 5847807 6135920 8300 0 2195094 2600550 0 313316 2956115 3151243 5151209 5760093 696598 375827 5472766 6167305 412579 574011 5060187 5593294 Girl Scouts of Central California South, Inc. is the largest girl leadership development organization in the Central Valley. Our mission is to build girls of courage, confidence, and character who make the world a better place. false false 5022635 262349 Girl Scouts of Central California South, Inc. offers a broad array of programs around four core pillars: entrepreneurship, life skills, STEM, and outdoors. We serve nearly 9,000 girls in the Central Valley with approximately 3,000 volunteers throughout the Fresno, Madera, Kings, Tulare and Kern Counties. 5022635 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 18 0 true 50 true false false false false false false false 0 false false false false false false false X 13 13 false false false false true true true true true false true true true true true true true true true true false CA X X Dr Russel Statham 5592915078 1377 W Shaw Ave Fresno CA 93711 Dr Russel Statham CEO 50.00 0.00 X 190603 0 6791 Alana Gabrielson CFO 50.00 0.00 X 107511 0 143 Dr Gayle Yraceburu Chair 2.00 0.00 X X 0 0 0 Hon Virna Santos 1st Vice Pres 2.00 0.00 X X 0 0 0 Joanne Bazarian 2nd Vice Pres 2.00 0.00 X X 0 0 0 Michael Ossanna Treasurer 2.00 0.00 X X 0 0 0 Heather Walker Janz Secretary 2.00 0.00 X X 0 0 0 R Michael Alexander Director 2.00 0.00 X 0 0 0 Nora Creech Director 2.00 0.00 X 0 0 0 Robert Frausto Director 2.00 0.00 X 0 0 0 Kimberly Slavan Director 2.00 0.00 X 0 0 0 Steve Barnes irector 2.00 0.00 X 0 0 0 Kimberly Tapscott Director 2.00 0.00 X 0 0 0 Fabiola Ramirez Director 2.00 0.00 X 0 0 0 Heather Brown Director 2.00 0.00 X 0 0 0 298114 6934 2 false true false 0 305038 20734 305038 Program Event Fees 900099 262349 262349 262349 79746 12421 67325 0 0 0 0 0 0 7328738 1876229 5452509 5452509 Misc Revenue 900099 36278 36278 36278 6135920 311048 5519834 0 8300 8300 0 0 298114 110937 110936 76241 0 1831403 1538792 153474 139137 0 316553 240658 41826 34069 154480 117997 20106 16377 0 0 0 0 0 0 356847 306935 42162 7750 199 159 40 0 3944 3944 0 48544 43311 5233 120616 101577 8355 10684 0 20937 20937 0 0 50251 45226 5025 55935 42790 13145 Recognitions & Proceeds 1558821 1558821 Supplies 197479 184454 9382 3643 Telephone 111201 111201 Consultants 92688 92688 533781 493908 19731 20142 5760093 5022635 424142 313316 223103 153609 2594340 3088469 0 76582 26153 0 0 0 99842 107881 125813 157931 1969523 1077438 928336 892085 1424750 1606497 0 0 0 134680 5472766 6167305 266825 322592 79463 86084 66291 165335 412579 574011 X 4444443 4897242 615744 696052 5060187 5593294 5472766 6167305 375827 164464 -7184 X false true X true false X 510551 259527 360237 732170 305038 2167523 0 0 510551 259527 360237 732170 305038 2167523 0 2167523 24102 24130 22311 37804 67325 175672 0 4459590 8115 359851 100408 36278 4964242 7307437 0.29660 0.22630 X Current Year Facts and Circumstances: Girl Scouts of Central California South's other income includes product sales which is considered fund raising instead of public support. Product sales are made to the public through door to door sales. Product sales are not made through retail venues. Girl Scouts of Central California South maintains a governing board that represents the broad interest of the public and provides youth services directly benefiting the general public in the communities within our council footprint. Additionally, Girl Scouts of Central California's membership is designed for public residing within our council footprint to participate in the youth services provided. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 615744 80308 696052 637942 -110698 11500 515744 534243 106647 640890 472009 10025 52209 534243 372893 88654 10462 472009 1.00000 false false false 1568683 784961 783722 279340 173494 105846 30074 27557 2517 91426 91426 892085 Custodial Funds 11836 Operating Lease Liability 134680 Program Related Liabilties 18819 165335 X 8220890 164464 51461 1876229 2092154 6128736 7184 7184 6135920 7687783 51461 1876229 1927690 5760093 5760093 Part V, Line 4: Intended uses of the endowment fund. Earnings on the Endowment Fund are used to provide scholarships to girls in the areas of agriculture and STEM. They are recorded as income with donor restrictions in the year they are received. Part X : FIN48 Footnote The Council is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Council has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended September 30, 2023, the Council had no material unrecognized tax benefits, tax penalties or interest.The Councils Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended September 30; 2022, 2021, and 2020, are subject to examination by the IRS, generally for 3 years after they were filed.The Councils Forms 199, California Exempt Organization Return, for each of the tax years ended September 30, 2022, 2021, 2020, and 2019, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $1876229 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $1876229 false 0 0 Scholarship 6 8300 X X false false false false false false false false false Dr Russel Statham CEO 190603 6791 197394 Form 990, Part VI, Section A, Line 6 Membership: Girl Scouts of Central California South, Inc. shall have one (1) classof members. Any person aged eighteen (18) years and older dedicated to the purposesof the Girl Scout Movement, and who is a registered member of the Girl Scouts ofCentral California South, Inc. and the Girl Scouts of the USA, shall be eligible formembership upon approval of the membership application by the board and on timelypayment of dues and fees. Form 990, Part VI, Section A, Line 7a Delegates: Each service unit shall appoint from among its regular members two (2)delegates, as well as one (1) additional delegate, for every forty (40) girl membersin the service unit to represent that service unit at any meeting of members. Onealternate delegate (alternate) shall also be appointed at the same time and in thesame manner from among the service units regular members. Delegates shall representtheir respective service units at all member meetings and shall have the right tovote on all matters set forth in bylaws and on all other matters requiring amembership vote under the California Nonprofit Public Benefit Corporation Law. Form 990, Part VI, Section A, Line 7b All members who are delegates, all members who are serving as directors on the GirlScouts of Central California South, Inc.'s Board of Directors, and all members whoare serving on the Girl Scouts of Central California South, Inc.s Board DevelopmentCommittee shall have the right to vote, as set forth in bylaws, on the election ofdirectors; on the disposition of the Girl Scouts of Central California South, Inc.sassets; on any merger and its principal terms; any amendment of those terms; and onany election to dissolve the Girl Scouts of Central California South, Inc. Inaddition, those members shall have the rights afforded members under the California Nonprofit Public Benefit Corporation Law. Form 990, Part VI, Section B, Line 11b The Finance Committee reviews the Form 990 and other returns prior to filing, andmakes a motion for approval to the Board of Directors. Form 990, Part VI, Section B, Line 12c The members of the Board of Directors are required to sign the conflict of interestpolicy at the beginning of each fiscal year. Form 990, Part VI, Section B, Line 15a The compensation and benefits for the CEO are set by the Board of Directors uponrecommendation of the CEO Compensation Committee. Form 990, Part VI, Section B, Line 15b Approval of the Board of Directors. Form 990, Part VI, Section C, Line 19 The governing documents, tax returns and financial statements are available to thepublic at the Girl Scouts of Central California South, Inc.'s office.