Girl Scouts Heart of Central California

What it reported doing in 2024

Girl scouts is the premier leadership organization for girls. Participation in girl scouts can change the way girls see the world and their place in it. Girl scouts' mission is to build girls of courage, confidence, and character, who make the world a better place. Since 1912, girls have explored new fields of knowledge, learned valuable skills, and developed strong core values through girl scouts. Today girl scouts is, as it always has been, the organization best positioned to help girls develop important leadership skills they need to become successful adults. At girl scouts, guided by supportive adults and peers, girls develop their leadership potential through age-appropriate activities that enable them to discover their values, skills, and the world around them; connect with others in a multicultural environment; and take action to make a difference in their world. These activities are designed to be girl led, cooperative, and hands-on-processes that create high-quality experiences conducive to learning. Girl scouts heart of central California (gshcc) is one of 111 councils of the national organization, girl scouts of the USA, which was established in 1912. Girl scout councils are organized to develop the girl scout movement in the united states; to establish local responsibility for leadership, administration and supervision of the program. Girl scouts heart of central California serves approximately 18,000 girls and 8,000 adult members in alpine, amador, calaveras, colusa, el dorado, glenn, mariposa, merced, Nevada, placer, sacramento, san joaquin, solano, stanislaus, sutter, tuolumne, yolo, and yuba counties. This council is incorporated under state law, is administered by a volunteer board of directors and employs staff to provide services to volunteers. The council is responsible for the recruitment, screening, training and support of leaders and other volunteers, and recruitment of girls, placing them into troops or into programs that suit their needs. The council provides year round activities for girls, as well as recognition and publicity for the accomplishments of girls and volunteers. In support of girl scout activities, gshcc manages and maintains a lodge, two camps and three cabins for use by girl scouts. Gshcc also manages offices and girl program space in three areas: sacramento, stockton and modesto. The council also operates two shops for purchasing items such as apparel, insignia and program materials. It also sponsors an interactive, historical museum featuring memorabilia throughout the decades. Gshcc also opened two new stem center + makerspaces, which serves hundreds of girls in stem-related activities and programs throughout the year. In 2019, gshcc opened a new mobile stem center + makerspace, to take stem programming to remote and urban areas.

Financial Efficiency

• Mission deployment rate: 100%; rating input score 100
• Program expense ratio: 86%; rating input score 86
• Fundraising efficiency: $2.11 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 2 of 6 controls in place; rating input score 33
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 8 of 9 controls in place; rating input score 89
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Fail
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -1.8%; rating input score 27; 27th percentile among comparable filings
• Total-asset coverage ratio: 1.85; rating input score 59; 59th percentile among comparable filings
• Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
• Officer compensation ratio: 12.6%; rating input score 23; 23rd percentile among comparable filings

Growth

• Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
• Revenue growth: 0.4% per year; rating input score 100; 13th percentile among comparable filings
• Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings