Girl Scouts of the USA (National Office)

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, 2022 (Note 1, Nature of Operations):

"The purpose of GSUSA is to promote the Girl Scout Movement, which consists of all members registered through the national office and Girl Scout councils. GSUSA received a congressional charter by a special act of the United States Congress on March 16, 1950, and Girl Scouts' 111 councils are granted charters by the GSUSA Board of Directors. Each Girl Scout council is separately incorporated but charted by 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 $18,423,000 and $10,149,000 in fiscal 2022 and 2021, respectively..."

According to the Girl Scouts of the USA (GSUSA) consolidated audit of September 30, 2022, Note 1, Donated Goods and Services, GSUSA reports receiving in-kind donated advertising in fiscal 2022 on which it placed a value of approximately $18,622,000 (Statement of Functional Expenses). 

[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, 2022 (Note 6, Contributions, Deferred Gifts Receivable, and Government Contracts):

"...As a response to the COVID-19 pandemic the U.S. federal government passed the Coronavirus Aid, Relief, and Economic Security Act ('CARES Act'). During April 2020 GSUSA received a $7,307,000 Payroll Protection Program loan ('PPP') under the CARES Act and an advance of $10,000 under Economic Injury Disaster Loan, both administered by Small Business Administration. On July 20, 2021, the Small Business Administration authorized the full forgiveness of the $7,307,000 PPP loan. Since the conditions for use of the funds had been met, the forgiven total was recognized as revenue at that time and is reflected as gifts, grants and bequests in the accompanying consolidated statement of activities.

During May 2021, GSUSA received a second PPP loan in the amount of $2,000,000. Similar to the treatment of the first loan, GSUSA accounted for the second PPP loan as a conditional contribution that will be recognized as grant revenue when the conditions for use of the funds have been met and it is acknowledged by the lender that the loan will be forgiven. On March 3, 2022, the Small Business Administration authorized full forgiveness of the $2,000,000 PPP loan. Since the conditions for use of the funds had been met, the forgiven total was recognized as revenue at that time and is reflected as gifts, grants and bequests in the accompanying consolidated statement of activities."

According to the Girl Scouts of the USA (GSUSA) tax filing for the fiscal year ended September 30, 2022, GSUSA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance or change-of-control payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a):

"Former CEO, Sylvia Acevedo, received a severance payment in calendar year 2021 of $330,000...This $330,000 severance payment was reported as deferred compensation on the Girl Scout's prior year form 990..."

[The reported total compensation for Sylvia Acevedo in calendar year 2021 is $330,000, entirely composed of the above deferred compensation from the prior year form 990.]

"...Former Chief Revenue Officer, Barry Horowitz, received a severance payment in calendar year 2021 of $105,360 and accrued vacation pay of $52,682..."

[The reported total compensation for Barry Horowitz in calendar year 2021 is $378,275.]

"...Chief Strategic Partnership and New Venture Officer, Sapreet Kaur Saluja, received accrued vacation pay of $31,624..."

[The reported total compensation for Sapreet Kaur Saluja in calendar year 2021 is $339,796.]

Regarding the payment or accrual of any compensation to officers, directors, trustees, key employees and highest compensated employees contingent on: (1) the revenues of the organization, and (2) the net earnings of the organization (Schedule J, Part I, Lines 5a & 6a):

"Executive team incentive compensation is based on strategic, financial and program targets, which include revenue and other metrics as approved by the Executive Development and Compensation Committee (EDCC). Bonuses were accrued in FY2022 and paid in FY2023.

Certain non-executive team members received discretionary bonuses. The discretionary bonus awards are issued as special recognition and reward for exceptional performance, significant contributions, and substantial accomplishments. The executive team members submit their recommendations, based on established criteria in the plan, to the Chief People Officer who presents to the CEO for final approval."