Drifting Dunes Girl Scout Council Inc in Merrillville, Indiana (IN)

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Drifting Dunes Girl Scout Council Inc
Employer Identification Number (EIN)350888016
Name of OrganizationDrifting Dunes Girl Scout Council Inc
Address8699 Broadway, Merrillville, IN 46410-7012
ActivitiesOther youth organization or activities
SubsectionEducational Organization
Ruling Date02/1956
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2007
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,197,643
Amount of Income$1,952,188
Form 990 Revenue Amount$1,858,850
National Taxonomy of Exempt Entities (NTEE)Youth Development: Girl Scouts of the U.S.A.


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Amount of income in 2007: $1,952,188
This organization: 

 $1,952,188
Other organizations performing similar types of work: 

 $8,829,730

Assets in 2007: $3,197,643
This organization: 

 $3,197,643
Other organizations performing similar types of work: 

 $11,381,003

Expenses in 2007: $1,651,413
Drifting Dunes Girl Scout Council Inc: 

 $1,651,413
Other organizations performing similar types of work: 

 $5,446,446

Income to expenses ratio in 2007: 1.1
Drifting Dunes Girl Scout Council Inc: 

 1.1
Other organizations performing similar types of work: 

 1.7

Expenses allocated to program services in 2007: 83.2%
Drifting Dunes Girl Scout Council Inc: 

 83.2%
Other organizations performing similar types of work: 

 80.6%

Number of employees in 2007: 26
Drifting Dunes Girl Scout Council Inc: 

 26
Other organizations performing similar types of work: 

 179

Employees paid over $50,000 in 2007: 3.8%
Drifting Dunes Girl Scout Council Inc: 

 3.8%
Other organizations performing similar types of work: 

 8.6%

Grants share in income in 2007: 5.9%
This organization: 

 5.9%
Other organizations performing similar types of work: 

 12.8%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$960,644$899,721$927,675$1,022,940$1,014,150$1,065,214$1,271,678$1,858,850
Contributions, gifts, grants, and similar amounts received$132,379$119,245$140,730$133,786$143,994$136,440$120,341$108,786
Contributions to donor advised funds$0$0
Direct public support$44,465$34,958$67,452$0$0$73,295$57,247$44,069
Indirect public support$87,914$84,287$73,278$64,518$73,962$63,145$63,094$64,717
Government contributions (grants)$0$0$0$69,268$70,032$0$0$0
Program service revenue including government fees and contracts$779,907$698,659$716,097$768,820$822,615$867,540$1,065,245$1,592,946
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$41,211$18,520$22,070$19,976$10,549$17,443$27,816$34,801
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$45,687$86,375$25,484$28,892$31,518$41,641
Gross rents$0$0$45,687$86,375$25,484$28,892$31,518$41,641
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$-38,901$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$-24
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$24
Net income or (loss) from special events and activities$0$0$0$0$0$13,414$7,935$23,187
Gross revenue$0$0$0$0$0$16,591$14,278$27,159
Less: direct expenses other than fundraising expenses$0$0$0$0$0$3,177$6,343$3,972
Gross profit or (loss) from sales of inventory$0$49,461$40,817$0$0$0$0$49,634
Gross sales of inventory, less returns and allowances$0$124,979$118,243$0$0$0$0$138,976
Less: cost of goods sold$0$75,518$77,426$0$0$0$0$89,342
Other revenue$7,147$13,836$1,175$13,983$11,508$1,485$18,823$7,879
Total expenses$851,412$829,526$981,280$1,001,657$1,086,340$1,075,965$1,060,887$1,651,413
Program services$672,814$655,463$755,792$791,671$861,174$852,573$838,453$1,374,036
Management and general$156,482$152,518$200,645$183,972$197,156$195,711$194,873$243,655
Fundraising$22,116$21,545$24,843$26,014$28,010$27,681$27,560$33,722
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,848,605$1,918,800$1,865,195$1,886,478$1,814,288$1,803,537$2,014,329$2,226,104
Excess or (deficit) for the year$109,232$70,195$-53,605$21,283$-72,190$-10,751$210,791$207,437
Net assets or fund balances at beginning of year$1,739,373$1,848,605$1,918,800$1,865,195$1,886,478$1,814,288$1,803,537$2,014,329
Other changes in net assets or fund balances$0$0$0$0$0$0$1$4,338
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,651,413$1,374,036$243,655$33,722
Grants paid from donor advised funds$0
Other grants and allocations$7,508
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$67,711$52,098$3,837$11,776
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$468,869$376,089$91,340$1,440
Pension plan contributions not included above$10,403$0$10,403$0
Employee benefits not included above$58,232$45,610$11,123$1,499
Payroll taxes$39,670$31,778$6,910$982
Professional fundraising fees$0$0$0$0
Accounting fees$6,915$0$5,877$1,038
Legal fees$0$0$0$0
Supplies$15,097$6,321$8,439$337
Telephone$8,334$4,926$3,246$162
Postage and shipping$9,394$5,650$2,971$773
Occupancy$60,224$35,125$23,944$1,155
Equipment rental and maintenance$270$270$0$0
Printing and publications$567$44$523$0
Travel$10,050$0$10,050$0
Conferences, conventions, and meetings$1,051$787$183$81
Interest$36,379$28,776$6,657$946
Depreciation, depletion, etc.$76,315$62,690$11,848$1,777
Other expenses not covered above$774,424$716,364$46,304$11,756
Balance Sheets
20002001200220032004200520062007
Total assets$1,912,554$1,957,775$3,105,527$2,957,044$3,038,838$3,031,946$3,085,007$3,197,643
Cash - non-interest-bearing$45,166$72,994$66,871$94,128$81,342$99,387$150,025$34,327
Savings and temporary cash investments$1,391,962$1,431,980$1,398,992$1,103,494$1,108,466$1,105,912$1,206,575$1,441,475
Accounts receivable less allowance for doubtful accounts$19,322$13,925$11,110$11,391$10,259$15,065$14,182$17,547
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$11,158$10,931$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$54,908$62,469$63,871$67,113$69,307$71,736$61,744$89,090
Prepaid expenses and deferred charges$23,692$8,301$5,670$79,105$70,332$63,665$62,268$58,732
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$1,559,013$1,601,813$1,699,132$1,676,181$1,590,213$1,556,472
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$358,986$354,831$0$0$0$0$0$0
Other assets, including program-related investments$7,360$2,344$0$0$0$0$0$0
Total liabilities$63,949$38,975$1,240,332$1,070,566$1,224,549$1,228,409$1,070,678$971,539
Accounts payable and accrued expenses$63,949$38,975$52,475$55,566$64,525$166,279$220,678$43,242
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$1,187,857$1,015,000$1,160,024$1,062,130$850,000$0
Other liabilities$0$0$0$0$0$0$0$928,297
Total liabilities and net assets/fund balances$1,912,554$1,957,775$3,105,527$2,957,044$3,038,838$3,031,946$3,085,007$3,197,643
Total net assets or fund balances$1,848,605$1,918,800$1,865,195$1,886,478$1,814,289$1,803,537$2,014,329$2,226,104
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$960,643$899,721$927,675$1,002,940$1,014,150$1,065,214$1,271,678$1,858,850
Total revenue, gains, and other support per audited financial statements$960,643$899,721$927,675$1,002,940$1,014,150$1,065,214$1,271,678$1,992,552
Other expenses$0$0$0$0$0$0$0$133,702
Net unrealized gains on investments$0$0$0$0$0$0$0$37,638
Donated services and use of facilities$0$0$0$0$0$0$0$2,750
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$93,314
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$851,412$829,526$981,280$1,001,657$1,086,340$1,075,965$1,060,887$1,651,413
Total expenses and losses per audited financial statements$851,412$829,526$981,280$1,001,657$1,086,340$1,075,965$1,060,887$1,747,477
Other revenue$0$0$0$0$0$0$0$96,064
Donated services and use of facilities$0$0$0$0$0$0$0$2,750
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$93,314
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$64,350$1,969$1,392
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings18
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200626
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$157,118$1,592,946
Program service revenue
Program service revenue 1000000$000$0$18,766
Program service revenue 2000000$000$0$1,574,180
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$34,801$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$0Rent from personal property leased with real property and incidental (10% or less) in relation to the combined income from the real and personal property (section 512(b)(3))$41,641$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-24$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$23,187$0
Gross profit or (loss) from sales of inventory000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$49,634$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$7,879$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$125
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$1,004,626$960,643$899,721$927,675$1,022,940$1,014,150$1,065,214$1,917,053
Gifts, grants, and contributions received$137,767$132,379$119,245$140,730$133,786$143,994$136,440$120,341
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$819,313$779,906$748,120$803,776$869,178$822,615$882,439$1,718,555
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$47,033$41,211$18,520$-16,831$19,976$36,033$46,335$59,334
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$513$7,147$13,836$0$0$11,508$0$18,823
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$1,009,272
Total lobbying expenditures$125
Total lobbying expenditures to influence public opinion (grassroots lobbying)$125
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$1,009,147
Lobbying nontaxable amount$175,927
Grassroots nontaxable amount$43,982
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Number of organizations performing similar types of work
Alabama2
California6
Colorado1
Connecticut1
Florida2
Illinois4
Indiana3
Kansas1
Louisiana1
Massachusetts1
Maine1
Michigan3
Minnesota2
Missouri2
Montana1
North Carolina2
Nebraska1
New Jersey2
Nevada1
New York3
Ohio3
Oklahoma2
Oregon1
Pennsylvania2
South Carolina2
South Dakota1
Tennessee2
Texas5
Washington2
Wisconsin4
Total64

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