2024-04-15T05:00:37-04:00 2023-06-30 660968014 MDA TAX COMPLIANCE AND ADVISORY LLC 2204 HC 1 MOROVIS PR 006877947 990 2022-07-01 660200470 CARIBE GIRL SCOUTS COUNCIL INC CARI 7877215771 500 ELISA COLBERG ST SAN JUAN PR 00907 MILDRED COLBERG TREASURER 7877215771 2024-04-04 MILDRED COLBERG XXX-XX-XXXX false MARIA DE LOS A OTERO NEGRON P00647596 7873701509 2024-04-15 2022 2023-04-26 12:10:37Z NESS MARIE TOLLINCHE 1317364 false X HTTPS://WWW.CGSPR.ORG/ X 1939 RQ GILR SCOUTS BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 15 15 14 805 0 364626 76098 27167 85617 26689 25814 450283 519197 868765 706726 0 0 300738 293632 0 0 415666 505674 716404 799306 152361 -92580 3170691 3092419 350326 342356 2820365 2750063 X GILR SCOUTS BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. false false 1017358 COOKIE SALES PROMOTED THE DEVELOPMENT OF CAREER INTERESTS, SKILLS AND WORK HABITS (GOALS SETTINGS, DECISION MAKING, ACCURACY, PUNCTUALITY, PUBLIC MEETING, ETC.) 90722 COUNCIL SHOP, FACILITATE THE DELIVERY AND IMPLEMENTATION OF THE GIRL SCOUT PROGRAM. 496690 85617 CAMPING AND OTHER PROGRAM EVENTS PROVIDED EDUCATIONAL AID, RECREATIONAL ACTIVITIES, PROGRAM RESOURCES, MATERIALS AND TRAINED VOLUNTEER LEADERS TO SERVE BOTH MAINSTREAM GIRLS WITH SPECIAL NEEDS. 496690 85617 496690 true true false false false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 14 true false false false false false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true false false true true true false X NESS MARIE TOLLINCHE 7877215771 500 ELISA COLBERG STREET SAN JUAN PR 00907 MARISTELLA COLLAZO PRESIDENT 2.00 X 0 0 0 ILIA M MORALES 1ST VICE PRE 2.00 X 0 0 0 MARIE L DIAZ LEON 2ND VICE PRE 2.00 X 0 0 0 MARIE CUSTODIO SECRETARY 2.00 X 0 0 0 MILDRED COLBERG TREASURER 2.00 X 0 0 0 NESS MARIE TOLLINCHE EXECUTIVE DI 40.00 X 63000 0 0 MARTA HERMILLA DIRECTOR 2.00 X 0 0 0 CORAL CUMMINGS DIRECTOR 2.00 X 0 0 0 CORAL PARRILLA DIRECTOR 2.00 X 0 0 0 HELGA MARCANO DIRECTOR 2.00 X 0 0 0 CAROLINA BERMUDEZ DIRECTOR 2.00 X 0 0 0 HECTOR MILLAN DIRECTOR 2.00 X 0 0 0 JOSE C NIEVES VELEZ DIRECTOR 2.00 X 0 0 0 MARIA TERESA QUINTANA DIRECTOR 2.00 X 0 0 0 63000 false false false 33317 42781 8000 76098 CAMPAIGN & OTHER PROG EVENTS 85617 85617 85617 25814 25814 8803 8803 8803 8803 12952 3049 9903 1108080 607589 500491 500491 706726 611922 8803 63000 63000 199844 160933 38911 10473 6412 4061 20315 12438 7877 398 298 100 42828 42828 42723 26084 16639 64 64 33775 28206 5569 24590 24590 1012 581 431 4011 4011 12537 12537 71919 51723 20196 52770 52770 PROGRAM COSTS 114919 114919 RENTALS, REPAIRS & MAINT 51719 50765 954 TELECOMMUNICATION 31818 13454 18364 ALL OTHER EXPENSES 20591 6287 14304 799306 496690 302616 0 1824904 1718431 20888 20888 3569 7839 47575 94081 15524 7344 2402256 1696314 754279 705942 503952 537894 3170691 3092419 329116 320799 6262 7869 14948 13688 350326 342356 X 2760989 2707206 59376 42857 2820365 2750063 3170691 3092419 X -92580 22278 X false true X true X 104958 70217 77270 364626 76098 693169 1381754 1342307 721056 833632 1193697 5472446 1486712 1412524 798326 1198258 1269795 6165615 6165615 23447 20462 17443 30321 25814 117487 23447 20462 17443 30321 25814 117487 120 346200 429763 77805 8803 862691 1510279 1779186 1245532 1306384 1304412 7145793 0.86280 0.86650 0.02000 0.02000 X PART III, LINE 12 RENTAL OF CAMP FACILITIES AND OTHER 862,691 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 73000 73000 1780849 1168920 611929 540357 523503 16854 8050 3891 4159 705942 1339642 22278 610638 632916 706726 706726 1409944 610638 610638 799306 799306 SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD COOKIES AND SHOP 607,589 FUNDRAISING ACTIVITIES DIR COSTS 3,049 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD COOKIES AND SHOP 607,589 FUNDRAISING ACTIVITIES - DIRECT COSTS 3,049 FORM 990, PAGE 2, PART III, LINE 4D CAMPING AND OTHER PROGRAM EVENTS PROVIDED EDUCATIONAL AID, RECREATIONAL ACTIVITIES, PROGRAM RESOURCES, MATERIALS AND TRAINED VOLUNTEER LEADERS TO SERVE BOTH MAINSTREAM GIRLS WITH SPECIAL NEEDS. FORM 990, PART VI FORM 990, PART VI, SECTION B, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY THE MONITORING AND COMPLIANCE TO THE CONFLICT OF INTEREST WRITTEN POLICY IS DONE BY: 1) EVERY BOD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. ANY POTENTIAL CONFLICT OF INTEREST IS DISCLOSED IN WRITING TO THE PRESIDENT OF THE COUNCIL'S BOD BY THE INDIVIDUAL CONCERNED PRIOR TO ENGAGING IN A CONFLICT OF INTEREST ACTION. WHEN ANY SUCH CONFLICT OF INTEREST IS RELEVANT TO THE MATTER REQUIRING ACTION BY THE BOD, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE PRESIDENT, AND SUCH PERSON SHALL NOT VOTE ON THE MATTER. MOREOVER, THE PERSON HAVING THE CONFLICT SHALL LEAVE THE ROOM IN WHICH THE MEETING IS HELD AND NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. 2) PROCEDURES SUCH AS COMPETITIVE BIDDING, OR OBTAINING COMPETITIVE PRICE QUOTES ARE REQUIRED WHEN DECIDING ON A COUNCIL'S CONTRACT OR IN PROPERTY PURCHASED COURSE OF ACTION. INDEPENDENT LEGAL ADVISORY IS RETAINED BY THE COUNCIL BOD TO: (A ENSURE COMPLIANCE WITH FEDERAL AND STATE REQUIREMENTS, B) REVIEW AND ADVICE ON ANY AND ALL LEGAL AGREEMENTS THAT THE COUNCIL EXECUTES (LEASE CONTRACTS, PROPERTY ACQUISITION OR SALES CONTRACT, ETC.). 3) FOLLOW UP TO FISCAL CONTROL POLICIES ESTABLISHED BY THE BOD IS ENFORCED REGULARLY BY THE ORGANIZATION'S FINANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL THE DETERMINATION OF COMPENSATION OF THE ORGANIZATION EXECUTIVE DIRECTOR OR ALL EMPLOYEES IS MADE BY THE EXECUTIVE COMMITTEE OF THE BOD BY: 1) A REVISION OF THE GIRL SCOUTS OF USA SALARY STRUCTURES WHICH RESPOND TO THE PUERTO RICO PARTICULAR GEOGRAPHIC MARKET AND ECONOMIC SITUATION. 2) A SURVEY OF SALARY COMPENSATION ON COMPARABLE POSITIONS WITHIN THE PUERTO RICO NONPROFIT SECTOR. FORM 990, PART VI, SECTION B, LINE 15B - COMPENSATION PROCESS FOR OFFICERS THE DETERMINATION OF COMPENSATION OF THE ORGANIZATION EXECUTIVE DIRECTOR OR ALL EMPLOYEES IS MADE BY THE EXECUTIVE COMMITTEE OF THE BOD BY: 1) A REVISION OF THE GIRL SCOUTS OF USA SALARY STRUCTURES WHICH RESPOND TO THE PUERTO RICO PARTICULAR GEOGRAPHIC MARKET AND ECONOMIC SITUATION. 2) A SURVEY OF SALARY COMPENSATION ON COMPARABLE POSITIONS WITHIN THE PUERTO RICO NONPROFIT SECTOR. FORM 990, PAGE 6, PART VI, LINE 11B PROCESS FOR FORM 990 REVIEW: 1) THE FORM IS PREPARED AND THEN REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT (CPA). 2) AFTER COMPLETION, THE FORM IS REVIEWED BY THE ORGANIZATION'S FINANCE OFFICER AND EXECUTIVE DIRECTOR. IN ADDITION, THE FORM IS PRESENTED AND DISCUSSED WITH THE BOARD OF DIRECTORS (BOD). ONCE DISCUSSED, THE BOD APPROVES THE FORM AS FINAL IN ORDER TO BE FILED. AUDITED FINANCIAL STATEMENTS ARE INSTRUMENTAL DURING THE REVIEW PROCESS. 3) BEFORE SIGNING THE DOCUMENT THE EXECUTIVE DIRECTOR SCHEDULES A MEETING WITH THE INDEPENDENT ACCOUNTANT AND FINANCE OFFICER TO DISCUSS THE MOST OUTSTANDING OR SIGNIFICANT MATTERS DISCLOSED IN THE FORM. FORM 990, PAGE 6, PART VI, LINE 15A REFER TO SCH O FORM 990, PAGE 6, PART VI, LINE 15B REFER TO SCH O FORM 990, PAGE 6, PART VI, LINE 19 FORM 990, PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE THE ORGANIZATION HAS AVAILABLE UPON REQUEST ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS. FORM 990, PART XI, LINE 9 COST OF GOODS SOLD COOKIES AND SHOP 607,589 FUNDRAISING ACTIVITIES DIR COSTS 3,049 COST OF GOODS SOLD COOKIES AND SHOP -607,589 FUNDRAISING ACTIVITIES - DIRECT COSTS -3,049