Manitou Council Inc D/b/a Girl Scouts of Manitou Council
Nonprofit profile at a glance
- EIN
- 390920672
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Sheboygan, WI, USA
- Phone
- 9205654575
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
Reported finances
- Revenue
- $1,853,850
- Expenses
- $1,936,537
- Assets
- $5,516,172
- Liabilities
- $98,568
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- DENISE SCHEMENAUER (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- DENISE SCHEMENAUER (CHIEF EXECUTIVE OFFICER): $166,314 total reported compensation
- NATHAN BIRR (DIRECTOR OF BUSINESS OPERA): $73,723 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Girl scouting builds girls of courage, confidence and character, who make the world a better place
What it reported doing in 2025
The girl scout cookie sale is a girl program event designed to help each girl achieve her full potential. Through the girl scout cookie sale, girl scouts develop a number of skills; goal setting, planning, marketing, budgeting, record-keeping, community relations and most of all, a sense of responsibility and achievement. The proceeds from the cookie sale provide for more than 85% of troop activities and financial assistance for girl scouts who need it. The proceeds also help subsidize summer camp fees and council initiated program events by more than 50%. Girl scouts of all age levels are encouraged to participate and the vast majority of them do participate in this very popular event steeped in tradition.
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 100% 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: 79
- Accountability: 100
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 82.3%; rating input score 82
- Fundraising efficiency: $5.34 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th 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: -4.5%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 2.85; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 12.4%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 13th percentile among comparable filings
- Asset growth: 1.9% per year; rating input score 100; 22nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 82.3% of spending went to programs
- Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $1.6M in reported program spending
- Leadership: top reported pay $166K · 18 people listed · 3 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 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 17/100.
- High — Sustainability: Operating margin scored 20/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.