Girl Scouts of Eastern Pennsylvania Inc

Nonprofit profile at a glance

EIN
231352309
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Miquon, PA, USA
Phone
2155642030
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$19,336,370
Expenses
$20,734,057
Assets
$41,949,833
Liabilities
$1,763,731

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • KIM FRAITES-DOW (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KIM FRAITES-DOW (CHIEF EXECUTIVE OFFICER): $373,928 total reported compensation
  • SOPHIA LEE (CHIEF A&E OFFICER - LEFT NOV 2024): $330,659 total reported compensation
  • MICHAEL VANIC (CHIEF FINANCIAL OFFICER): $218,840 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Girl scouts of eastern Pennsylvania, inc. (gsep) builds girls of courage, confidence, and character, who make the world a better place.

What it reported doing in 2024

Membership services: the council provides year-round leadership development opportunities for girls in berks, bucks, carbon, chester, Delaware, lehigh, montgomery, northampton and philadelphia counties. More than 25,100 girls experience girl scouting through summer camp, troop-based, individual, and event-based membership, and a range of other programs and activities. More than 14,000 volunteers participate in numerous capacities and frequency to support the council, and provide ongoing leadership and program training. For fiscal year accomplishments, please see form 990, part iii, line 4d narrative on schedule o.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $1.13 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.9% of spending went to programs
  • Governance: 24 of 24 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $17.8M in reported program spending
  • Leadership: top reported pay $374K · 37 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.7M reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.