|CharityWatch's rating of the Girl Scouts of the USA is for the National Office of the organization (tax ID #13-1624016). The rating does not include the financial activities of the local Girl Scout councils, which are separately incorporated and governed by their own respective boards of directors.
According to the Girl Scouts of the USA (GSUSA) consolidated audit of September 30, 2017 (Note 1, Nature of Operations):
"The purpose of the Organization is to promote the Girl Scout Movement. GSUSA received a congressional charter by a special act of the United States Congress on March 16, 1950, and Girl Scouts' 112 councils are granted charters by the National Board. Each Girl Scout council is separately incorporated but charted by the GSUSA with two primary responsibilities: to deliver the Girl Scout Leadership Experience to any girl in grades K-12 who meets the membership requirements, and to further the development of the Girl Scout Movement in the United States. GSUSA provides services to its chartered councils. ... The accompanying [audited] consolidated financial statements do not include the assets, liabilities, net assets, revenues, and expenses of the chartered councils, which are governed by separate boards of directors. Total sales to chartered councils were approximately $28,570,000 and $27,126,000 in fiscal 2017 and 2016, respectively."
|According to the Girl Scouts of the USA (GSUSA) consolidated audit of September 30, 2017 (Note 2), GSUSA received in-kind donated advertising in fiscal 2017 on which it placed a value of approximately $9,482,000. GSUSA also received in-kind "donated goods and services including consulting and technical services, pro bono legal services and furniture" in fiscal 2017 on which it placed a value of approximately $2,394,000.
[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]
|According to the Girl Scouts of the USA (GSUSA) consolidated audit of September 30, 2017 (Note 6, Property and Equipment):
"On November 7, 2016, GSUSA...sold floors 14-17 of its headquarters in the commercial condominium building at 420 Fifth Avenue, New York, New York for a purchase price of approximately $48,200,000 (less expenses associated with the sale of approximately $1,800,000). GSUSA continues to own floors 9-13, which it has renovated in order to be able to consolidate into a smaller footprint and to upgrade its systems to meet code and increase efficiencies. GSUSA also continues to own a ground floor commercial condominium space in the same building which it has renovated to create Girl Scout Central, a flagship retail store. ... A gain on sale of floors of $42,588,000 (net of $2,787,000 disposal of net book value of asset), is reflected in the [audited] consolidated statement of activities; and there is deferred gain of $2,840,000 which will be recognized in 2018. The net proceeds of the sale after renovations of approximately $17,290,000 were placed in a board-designated fund... The National Board currently intends to provide the income from that fund annually to councils as pension relief, subject to validation by the Board on an annual basis."
|According to the Girl Scouts of the USA (GSUSA) tax filing for the fiscal year ended September 30, 2017, GSUSA reports re: Compensation Information, the following "Other reportable compensation" amounts paid in calendar year 2016 (IRS Form 990, Schedule J, Part III):
Anna Maria Chavez -- Retention Bonus Payment of $22,670; and Severance of $215,417
Tony Doye -- Retention Bonus Payment of $15,000; and Travel & Living Allowance of $50,000 (grossed up to $78,211 for applicable taxes)
Natalye Paquin -- Living Allowance of $32,000
Anna Maria Chavez is reported as Former CEO (thru 6/14/2016), with total compensation of $582,121. Tony Doye is reported as Chief Operating Officer, with total compensation of $466,918. Natalye Paquin is reported as Chief Transformation Officer, with total compensation of $346,948. The total compensation amounts were paid in calendar year 2016 and include the "Other reportable compensation" amounts listed above. The retention bonus payments to Ms. Chavez and Mr. Doye of $22,670 and $15,000, respectively, were reported as deferred compensation on a prior year Form 990 filing (IRS Form 990, Schedule J, Part II).
GSUSA also reports re: Compensation Information (IRS Form 990, Schedule J, Part III):
"Executive team incentive compensation is based on operational and program performance targets, which include revenue and other metrics as approved by the Executive Development and Compensation Committee (EDCC).
"Certain non-executive team members received discretionary bonuses. The discretionary bonus awards are issued as special recognition and reward for exceptional performance, significant contributions, substantial accomplishments, all demonstrated by epic behaviors. The executive team members submit their recommendations, based on established criteria in the plan, to the Chief Business and Talent Office who presents to the CEO for final approval."
For "Bonus & incentive compensation" paid to Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees with compensation of more than $100,000 in calendar year 2016, GSUSA reports the following (IRS Form 990, Schedule J, Part II):
Amy Berkowitz, Chief Information Officer -- $1,000
Sofina Qureshi, Strategy & Finance Executive -- $10,000
Christine Butler, VP Marketing & Communications -- $5,000
The reported total compensation, including bonus & incentive, paid to the above individuals in calendar year 2016 was $320,754, $233,933 and $232,470, respectively.