2016-12-14T12:40:54-06:00 2016-09-30 390859910 Baker Tilly Virchow Krause LLP 777 E Wisconsin Avenue 32nd Floor Milwaukee WI 53202 990 2015-10-01 390806331 Girl Scouts of Wisconsin - Badgerland Council Inc GIRL 8002362710 2710 Ski Ln Madison WI 53713 Margaret L Henderson Chief Executive Officer 8002362710 2016-12-13 1 Troy Marine CPA P00187863 4147775500 2016-12-13 2015 2017-02-10 21:41:12Z Margaret L Henderson 2710 Ski Ln Madison WI 53713 9332421 0 X WWW.GSBADGERLAND.ORG X 1942 WI GIRL SCOUTS OF WISCONSIN- BADGERLAND COUNCIL IS CHARTERED BY GIRL SCOUTS OF THE UNITED STATES OF AMERICA (GSUSA) TO PROVIDE GIRL SCOUTING TO GIRLS IN GRADES K-12 IN 21 COUNTIES. BADGERLAND COUNCIL PROUDLY DELIVERS A GIRL-CENTERED, FUN-FILLED, LEADERSHIP EXPERIENCE TO OVER 8,000 GIRLS. ADDITIONALLY, OUR GIRL SCOUTS ARE SUPPORTED BY MORE THAN 3,500 ADULT VOLUNTEERS WHO HELP DELIVER THE GIRL SCOUT EXPERIENCE. GIRL SCOUTS IS DEDICATED TO PROVIDING A PREMIER LEADERSHIP OPPORTUNITY FOR DEVELOPING GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 15 15 95 3500 0 0 238890 274769 425493 404354 1136580 84419 3818112 3994340 5619075 4757882 47670 43284 0 0 2468081 2466636 0 0 293218 1789058 1698456 4304809 4208376 1314266 549506 7978245 8635297 421203 362900 7557042 8272397 X GIRL SCOUTS OF WISCONSIN- BADGERLAND COUNCIL IS CHARTERED BY GIRL SCOUTS OF THE UNITED STATES OF AMERICA (GSUSA) TO PROVIDE GIRL SCOUTING TO GIRLS IN GRADES K-12 IN 21 COUNTIES. BADGERLAND COUNCIL PROUDLY DELIVERS A GIRL-CENTERED, FUN-FILLED, LEADERSHIP EXPERIENCE TO OVER 8,000 GIRLS. ADDITIONALLY, OUR GIRL SCOUTS ARE SUPPORTED BY MORE THAN 3,500 ADULT VOLUNTEERS WHO HELP DELIVER THE GIRL SCOUT EXPERIENCE. GIRL SCOUTS IS DEDICATED TO PROVIDING A PREMIER LEADERSHIP OPPORTUNITY FOR DEVELOPING GIRLS OF COURAGE, CONFIDENCE AND CHARACTER WHO MAKE THE WORLD A BETTER PLACE. 0 0 2306910 34175 479175 Girl Scouting is the premier development program for girls. Girl Scouts of Wisconsin - Badgerland Council annually serves more than 8,000 girls in grades K-12 and 3,500 adult members in twenty-one south central Wisconsin counties and three additional bordering counties in Illinois, Minnesota, and Iowa. The Girl Scout leadership experience (GSLE) is a girl-driven, cooperative learning program based upon a progressive national curriculum. The GSLE program is primarily delivered in small groups (troops) with direct adult volunteer leadership and mentoring. There are five additional Girl Scout program pathways: events, travel, camp, series and virtual. Together, all six program pathways provide a wide range of progressive, experiential learning activities that are developed around the needs and interests of K-12 girls. The GSLE aims to achieve measurable short-term outcomes that ultimately achieve the Girl Scouting mission of building girls of courage, confidence, and character who make the world a better place. Girl Scouts of Wisconsin- Badgerland provides well-rounded program opportunities in targeted topics including STEM (Science, technology, engineering, and mathematics), leadership development, healthy relationships, financial literacy, outdoor adventures, and community service. Local volunteers deliver support and training to provide additional local program opportunities. Site-based programs provide leadership experiences to all girl members, for which financial assistance is available to insure program opportunities council-wide. 346251 3678606 The Girl Scout cookie program and other product sale fundraisers provide girls with the opportunity to financially fund their own experiences within the Girl Scout organization. Importantly, these programs are designed to increase self confidence and financial literacy. The product sale programs teach girls the five essential skills of goal setting, decision making, money management, people skills and business ethics. These programs had net income of $3,678,606 in 2016. Product sale profits earned as a troop and individually are used to support troop activities including service projects, Girl Scout membership and attendance at programs including camp and Girl Scout sponsored travel. Funds raised through the product sale programs also provide subsidies to the operations of camp and program experiences throughout the year 524968 9109 213497 Badgerland Council resident camps (Camp Ehawee & Camp Black Hawk) and other outdoor program facilities provide girls the opportunity to experience leadership in the outdoors. Badgerland provides a progressive outdoor curriculum incorporating all aspects of the Girl Scout leadership experience and national program portfolio. Camp provides the opportunity for progresssive independent and small group growth experiences in a safe, supervised space. Girls in grades K-12 build courage, confidence, and character through age appropriate experiential learning opportunities at camp, led by paid staff and volunteers. Camp is an integral part of how Girl Scouts provides a variety of program opportunities to girls of all ages. 3178129 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 95 1 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 1 1 1 1 1 1 1 1 0 WI X LINDA PAULS Fleming 6082371156 2710 Ski Lane Madison WI 53713 Nicole Clapp Director 1.00 X 0 0 0 Morna Foy Director 1.00 X 0 0 0 Kathryn Anderson Secretary 3.00 X X 0 0 0 Dr Lori Berquam 2nd Vice Chair 3.00 X X 0 0 0 John Parkyn Treasurer 3.00 X X 0 0 0 Margaret Utterback Chair 8.00 X X 0 0 0 Kate Harrell Director 1.00 X 0 0 0 Dr Vivian Littlefield Director 1.00 X 0 0 0 Meredith Kruse Director 3.00 X 0 0 0 Mike Slavish 1ST VICE CHAIR 3.00 X X 0 0 0 Caroline Redmann Director 1.00 X 0 0 0 Deb Rislow Director 1.00 X 0 0 0 Rebecca Schmidt Director 1.00 X 0 0 0 Kelli Thompson Director 1.00 X 0 0 0 Debbie Wiora Director 1.00 X 0 0 0 Margaret Marci Henderson CEO 37.50 X 121326 0 5663 Wendy Dordel COO 37.50 X 82051 0 760 Linda Pauls Fleming CFO 37.50 X 92934 0 5655 296311 0 12078 1 0 0 0 0 115456 1055 158258 274769 Program Service Revenue 900099 404354 404354 404354 74456 74456 18060 0 18060 18060 18060 2564205 10440 2563307 1375 898 9065 9963 9963 21087 1055 12286 8801 8801 5832055 1997571 3834484 3834484 Miscellaneous Revenue 990009 132754 132754 Adult Developing/Training Fees 990009 241 241 132995 4757882 4371833 0 111280 43284 43284 296311 74078 162971 59262 1559073 1220574 226907 111592 14806 10331 4475 419606 323291 71823 24492 176840 126090 36220 14530 2599 2445 154 18475 18475 16356 16356 64926 17881 10911 36134 12695 12656 39 259926 223534 28568 7824 21287 21287 344049 311226 24836 7987 74715 59435 12500 2780 20803 7190 7149 6464 4400 2325 2075 202778 151934 38192 12652 67636 47980 15805 3851 Awards 285901 284405 1346 150 Equipment Rental & Main 112085 103529 7069 1487 Other 90055 57701 30520 1834 Membership Dues 52117 45659 4279 2179 47653 31294 16359 4208376 3178129 737029 293218 338603 252483 2682209 3370244 46684 50161 66736 27096 151934 146173 47539 64374 6496338 4695809 2132799 1800529 1883170 2042463 628571 621442 0 260332 7978245 8635297 278913 249872 68330 72701 34334 10875 39626 29452 421203 362900 X 6889445 7556289 86252 120916 581345 595192 7557042 8272397 7978245 8635297 X 549506 152002 13847 X X 0 1 X 1 0 X 328493 364435 209028 251722 274769 1428447 328493 364435 209028 251722 274769 1428447 3874 1424573 46373 64398 64165 75163 74456 324555 38880 41269 109952 161421 132877 484399 2237401 27142046 0.63670 0.70340 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2011 Amount: $ 38,880. 2012 Amount: $ 41,269. 2013 Amount: $ 109,952. 2014 Amount: $ 161,421. 2015 Amount: $ 132,877. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 87685 3265 1641 89309 90085 1799 4199 87685 85535 6130 1580 90085 80127 6192 784 85535 46118 26898 7941 830 80127 0.16000 0.71000 0.13000 0 0 269628 269628 4505914 3415905 1090009 937971 619518 318453 782825 660386 122439 1800529 Short Term Investments 1000000 F MADISON COMM FOUNDATION 14334 F HENRY GUND TRUST 17832 F Jean Foss Bequest Rest. Cash 26898 F NORTH CENT. TRUST COMPany 48076 F VERN DALE PERPETUAL TRUST 252203 F NCTC - CABIN TRUST 262099 F 1621442 capital lease obligation 29452 29452 X 6964552 152002 47320 2011418 2210740 4753812 16356 -12286 4070 4757882 6249197 47320 1997571 2044891 4204306 16356 -12286 4070 4208376 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: Accounting for Uncertainty in Income Taxes The tax effects from an uncertain tax position can be recognized in the financial statements, only if there is substantial authority that the position will be upheld based on the technical merits of the position. The Council does not believe that it has any uncertain tax positions at September 30, 2016 and 2015. The Council is no longer subject to United States federal examinations for tax years before 2012. For state examinations, the Council is no longer subject to examinations in the State of Wisconsin for tax years before 2011. Part XI, Line 2d - Other Adjustments: Cost of Product & retail sales 1,997,571. NET CHANGE IN BENEFICAL INTEREST IN TRUST 13,847. Part XI, Line 4b - Other Adjustments: fundraising expenses -12,286. Part XII, Line 2d - Other Adjustments: Cost of Product & Retail sales 1,997,571. Part XII, Line 4b - Other Adjustments: fundraising expenses -12,286. Camp hero 22142 1055 21087 10164 358 1380 384 22142 1055 21087 10164 358 1380 384 12286 8801 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. 629 43284 Part I, Line 2: The council utilizes specific accounting software to track collection and disposition of grant funds. Assistance: Girls Scout troop leaders request assistance for underprivileged girls who aspire to be girl scouts. Approval is then given by the council's membership staff. Financial assistance for uniforms, insignia, handbooks, and troop dues is given to the troop leader based on the need of specific girls. The leader receives a voucher for the items requested (i.e. badge sash and handbook) and if necessary a check made out to the troop for the troop dues which goes into the troop account, never an individual account. Individual girls who are not part of the troop receive the items requested and they do not receive any direct funds. Girls that receive assistance for camp or program fees are notified of the assistance they have been granted and internal adjusting entries are made to transfer funds from financial assistance to that program. 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. Form 990, Part VI, Section B, line 11 An audit committee reviews the audit and the Form 990 prior to final approval by the Board. This committee is chaired by a member of the Board. 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 were graded and assigned a recommended salary range by GSUSA using national comparative data. Annually the finance committee, CEO, and CFO recommend salary ranges and merit raise increase ranges. The Board approves total compensation as part of the budget approval and specifically reviews annual compensation for the CEO, COO, & CFO. 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 13,847. Form 990, Part XII, Line 2c: No changes have been made from prior year.