Girl Scouts Of Montachusett Council Inc in Worcester, Massachusetts (MA)

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Girl Scouts Of Montachusett Council Inc
Employer Identification Number (EIN)042105860
Name of OrganizationGirl Scouts Of Montachusett Council Inc
Address81 Gold Star Blvd, Worcester, MA 01606-2813
ActivitiesOther youth organization or activities
SubsectionEducational Organization
Ruling Date07/1963
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$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,605,099
Amount of Income$4,468,289
Form 990 Revenue Amount$2,467,974
National Taxonomy of Exempt Entities (NTEE)Youth Development: Girl Scouts of the U.S.A.


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Amount of income in 2007: $4,468,289
Girl Scouts Of Montachusett Council Inc: 

 $4,468,289
Other organizations performing similar types of work: 

 $4,422,358

Assets in 2007: $5,605,099
This organization: 

 $5,605,099
Other organizations performing similar types of work: 

 $6,620,471

Expenses in 2007: $2,496,872
This organization: 

 $2,496,872
Other organizations performing similar types of work: 

 $3,023,437

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.3

Expenses allocated to program services in 2007: 72.2%
This organization: 

 72.2%
Other organizations performing similar types of work: 

 83.5%

Number of employees in 2007: 38
This organization: 

 38
Other organizations performing similar types of work: 

 53

Employees paid over $50,000 in 2007: 13.2%
Girl Scouts Of Montachusett Council Inc: 

 13.2%
Other organizations performing similar types of work: 

 9.5%

Grants share in income in 2007: 7.0%
Girl Scouts Of Montachusett Council Inc: 

 7.0%
Other organizations performing similar types of work: 

 19.2%

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$2,151,845$2,110,582$2,317,747$2,554,373$2,601,107$2,266,530$2,380,854$2,467,974
Contributions, gifts, grants, and similar amounts received$302,794$341,349$278,801$291,230$288,210$206,293$189,501$171,750
Contributions to donor advised funds$0$0
Direct public support$164,773$191,350$151,096$175,060$178,169$133,518$157,252$140,713
Indirect public support$138,021$149,999$127,705$116,170$110,041$72,775$32,249$31,037
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$188,297$216,440$264,614$250,500$250,561$304,819$275,751$252,765
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$50,016$45,254$32,397$30,039$31,050$45,352$72,386$81,334
Dividends and interest from securities$60,908$70,876$55,832$50,553$48,790$47,653$60,880$75,958
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$212,658$-3,760$330$0$149,239$51,013$104,131$103,656
Gross amount from sales of assets other than inventory$233,319$0$330$0$854,356$484,037$730,746$1,139,308
Less: cost or other basis and sales expenses$20,661$3,760$0$0$705,117$433,024$626,615$1,035,652
Net income or (loss) from special events and activities$3,131$345$4,244$1,925,511$1,825,275$1,606,134$1,671,343$1,775,267
Gross revenue$11,610$9,040$8,970$2,957,903$2,812,912$2,485,785$2,558,075$2,739,930
Less: direct expenses other than fundraising expenses$8,479$8,695$4,726$1,032,392$987,636$879,651$886,732$964,663
Gross profit or (loss) from sales of inventory$1,334,041$1,436,603$1,676,462$0$0$0$0$0
Gross sales of inventory, less returns and allowances$2,313,305$2,499,727$2,813,430$0$0$0$0$0
Less: cost of goods sold$979,264$1,063,124$1,136,968$0$0$0$0$0
Other revenue$0$3,475$5,067$6,540$7,981$5,266$6,862$7,244
Total expenses$1,941,778$1,959,242$2,058,486$2,196,113$2,280,349$2,288,422$2,328,946$2,496,872
Program services$1,482,754$1,242,001$1,387,122$1,699,242$1,799,901$1,780,989$1,791,512$1,802,912
Management and general$265,198$573,706$554,876$308,436$310,959$288,068$304,194$407,682
Fundraising$193,826$143,535$116,488$188,435$169,489$219,365$233,240$286,278
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$4,489,639$4,426,380$4,523,949$5,077,591$5,405,491$5,392,011$5,540,031$5,467,636
Excess or (deficit) for the year$210,067$151,340$259,261$358,260$320,758$-21,892$51,908$-28,898
Net assets or fund balances at beginning of year$4,433,290$4,489,639$4,426,380$4,523,949$5,077,591$5,405,491$5,392,011$5,540,031
Other changes in net assets or fund balances$-153,718$-214,599$-161,692$195,382$7,142$8,412$96,112$-43,497
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,496,872$1,802,912$407,682$286,278
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$18,592
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$353,542$245,599$60,824$47,119
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$1,104,064$766,971$189,946$147,147
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$136,682$92,910$25,947$17,825
Payroll taxes$142,161$98,757$24,458$18,946
Professional fundraising fees$0$0$0$0
Accounting fees$16,734$11,258$4,911$565
Legal fees$20,058$13,494$5,887$677
Supplies$62,935$53,189$5,316$4,430
Telephone$9,385$7,524$1,015$846
Postage and shipping$24,182$19,626$2,485$2,071
Occupancy$158,584$130,241$15,460$12,883
Equipment rental and maintenance$30,555$24,011$3,569$2,975
Printing and publications$40,238$33,226$3,825$3,187
Travel$68,678$60,736$4,332$3,610
Conferences, conventions, and meetings$9,419$7,514$1,039$866
Interest$0$0$0$0
Depreciation, depletion, etc.$127,592$93,142$19,139$15,311
Other expenses not covered above$173,471$126,122$39,529$7,820
Balance Sheets
20002001200220032004200520062007
Total assets$4,608,831$4,523,563$4,681,190$5,238,084$5,649,084$5,570,199$5,733,161$5,605,099
Cash - non-interest-bearing$673,193$227,143$584,772$659,585$611,614$346,817$346,927$1,509,956
Savings and temporary cash investments$60,636$560,653$553,603$759,558$1,018,753$1,287,237$1,290,448$1,057,410
Accounts receivable less allowance for doubtful accounts$36,254$46,303$45,851$46,295$74,216$82,704$123,467$83,888
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$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$23,344$32,606$33,212$29,853$26,122$35,837$41,620$38,185
Prepaid expenses and deferred charges$12,819$35,902$31,158$30,285$23,695$19,432$26,330$69,011
Investments - publicly-traded securities$2,110,811$1,173,938
Investments - other securities$2,052,730$1,862,325$1,454,978$1,747,738$1,908,395$1,915,725$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$1,788,969$1,763,039$1,775,960$1,671,816$1,570,254$1,446,512
Investments - other$24,962$28,437$30,729$32,659$34,645$36,656$38,791$42,021
Land, buildings, and equipment less accumulated depreciation$1,724,893$1,730,194$0$0$0$0$0$0
Other assets, including program-related investments$0$0$157,918$169,072$175,684$173,975$184,513$184,178
Total liabilities$119,192$97,183$157,241$160,493$243,593$178,188$193,130$137,463
Accounts payable and accrued expenses$79,093$62,958$72,760$71,624$118,394$109,885$120,185$103,111
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$20,763$6,516$10,598$7,062$10,206$14,471
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$0$0$0$0$0$0
Other liabilities$40,099$34,225$63,718$82,353$114,601$61,241$62,739$19,881
Total liabilities and net assets/fund balances$4,608,831$4,523,563$4,681,190$5,238,084$5,649,084$5,570,199$5,733,161$5,605,099
Total net assets or fund balances$4,489,639$4,426,380$4,523,949$5,077,591$5,405,491$5,392,011$5,540,031$5,467,636
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,151,845$2,110,582$2,317,747$2,554,373$2,601,107$2,266,530$2,380,854$2,467,974
Total revenue, gains, and other support per audited financial statements$2,151,845$2,110,582$2,317,747$2,554,373$2,601,107$2,266,530$2,380,854$2,467,974
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
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$1,941,778$1,959,242$2,058,486$2,196,113$2,280,349$2,288,422$2,328,946$2,496,872
Total expenses and losses per audited financial statements$1,941,778$1,959,242$2,058,486$2,196,113$2,280,349$2,288,422$2,328,946$2,496,872
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
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$0
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
35$107,610$35,538$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings21
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?No
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, 200638
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$2,043,459$252,765
Program service revenue
Program service revenue 1000000$000$0$252,765
Program service revenue 2000000$000$0$0
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$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$81,334$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$75,958$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$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$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))$103,656$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$1,775,267$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$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))$7,244$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
$61,475$2,422$0
$66,158$8,591$0
$61,690$12,348$0
$56,610$15,274$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$0
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 normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$2,622,451$2,730,154$3,173,646$3,445,074$3,580,225$3,439,504$2,266,530$2,380,854
Gifts, grants, and contributions received$338,505$305,925$341,349$278,801$291,230$288,210$206,293$189,501
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$2,193,334$2,313,305$2,716,167$3,078,044$3,208,403$3,071,454$1,967,232$1,953,956
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$90,612$110,924$116,130$88,229$80,592$79,840$93,005$237,397
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$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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2Girl Scouts Of San Jacinto Council3110 Southwest Fwy, Houston, TX 77098-4508TX1940-02$31,213,104
3Girl Scouts Of Greater Atlanta Inc5601 N Allen Rd Se, Mableton, GA 30126-2629GA1961-07$27,036,216
4Girl Scouts Of Eastern Pennsylvania Inc330 Manor Rd, Miquon, PA 19444-1741PA1945-07$22,786,722
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6Girl Scouts Of Orange County9500 Toledo Way, Irvine, CA 92618-1817CA1960-08$13,969,090
7Girl Scouts Of Middle Tennessee Inc4522 Granny White Pike, Nashville, TN 37204-4139TN1951-10$13,121,489
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10Girl Scouts Of Gateway Council Inc1000 Shearer Ave, Jacksonville, FL 32205-6055FL1949-12$10,918,086
11Girl Scouts Of Genesee Valley Inc1020 John St, W Henrietta, NY 14586-9757NY1946-06$7,953,562
12Girl Scouts Of Southern Nevada Inc2941 Harris Ave, Las Vegas, NV 89101-2309NV1952-06$7,037,259
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14Angeles Girl Scout CouncilPO BOX 4030, Santa Monica, CA 90411-4030CA1965-09$6,317,364
15Girl Scouts Of Milwaukee Area IncMilwaukee, WI 53214WI$5,512,717
16Girl Scouts Of Montachusett Council Inc81 Gold Star Blvd, Worcester, MA 01606-2813MA1963-07$4,468,289
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Number of organizations performing similar types of work
California5
Florida1
Georgia1
Hawaii1
Iowa2
Illinois1
Massachusetts1
Minnesota1
North Carolina1
New Jersey2
Nevada1
New York3
Ohio1
Oregon1
Pennsylvania3
Rhode Island1
Tennessee1
Texas1
Wisconsin4
International1
Total33

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