Civic Intelligence

Girl Scouts Hornets' Nest Council

EIN 56-0563842 • 501(c)3 • Charlotte, NC

Profile

Girl scouts is the world's preeminent organization dedicated solely to girls where, in an accepting and nurturing environment, girls build character and skills for success in the real world. In partnership with committed adults, girls develop qualities that will serve them all their lives: strong values, social conscience, and conviction of their own self-worth. In 2014, the council served 14,000 girls in our area.

7007 Idlewild RoadCharlotte, NC 28212

www.hngirlscouts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.05x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.19x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

44th percentile

2.1%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$189,176

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

39th percentile

1.2%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$16,658,024

Up $191,871 (+1.2%) from 2023

Liabilities

Down

$854,974

Down $122,014 (-12%) from 2023

Net Assets

Up

$15,803,050

Up $313,885 (+2.0%) from 2023

Revenue

Up

$4,450,832

Up $437,834 (+11%) from 2023

Expenses

Up

$4,358,833

Up $392,678 (+9.9%) from 2023

Net Income

Up

$91,999

Up $45,156 (+96%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $12,708,078Liabilities 2011: $3,347,733Net Assets 2011: $9,360,3452011Assets 2012: $15,343,402Liabilities 2012: $3,143,638Net Assets 2012: $12,199,7642012Assets 2013: $15,586,921Liabilities 2013: $2,902,981Net Assets 2013: $12,683,9402013Assets 2014: $15,474,013Liabilities 2014: $2,708,443Net Assets 2014: $12,765,5702014Assets 2015: $15,693,749Liabilities 2015: $2,777,758Net Assets 2015: $12,915,9912015Assets 2016: $15,493,047Liabilities 2016: $2,388,663Net Assets 2016: $13,104,3842016Assets 2017: $15,227,606Liabilities 2017: $2,042,100Net Assets 2017: $13,185,5062017Assets 2018: $15,020,068Liabilities 2018: $2,013,601Net Assets 2018: $13,006,4672018Assets 2019: $15,046,270Liabilities 2019: $1,846,256Net Assets 2019: $13,200,0142019Assets 2020: $14,832,216Liabilities 2020: $1,410,687Net Assets 2020: $13,421,5292020Assets 2021: $15,182,843Liabilities 2021: $1,008,876Net Assets 2021: $14,173,9672021Assets 2022: $16,083,578Liabilities 2022: $1,036,949Net Assets 2022: $15,046,6292022Assets 2023: $16,466,153Liabilities 2023: $976,988Net Assets 2023: $15,489,1652023Assets 2024: $16,658,024Liabilities 2024: $854,974Net Assets 2024: $15,803,0502024

Highlighted filing

2024

Assets$16,658,024
Liabilities$854,974
Net Assets$15,803,050

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,324,9732011Expenses 2012: $3,682,5182012Revenue 2013: $4,051,502Expenses 2013: $3,568,984Net Income 2013: $482,5182013Revenue 2014: $3,618,347Expenses 2014: $3,529,726Net Income 2014: $88,6212014Revenue 2015: $3,658,448Expenses 2015: $3,462,615Net Income 2015: $195,8332015Revenue 2016: $3,952,610Expenses 2016: $3,798,619Net Income 2016: $153,9912016Revenue 2017: $3,902,805Expenses 2017: $3,954,754Net Income 2017: -$51,9492017Revenue 2018: $3,783,943Expenses 2018: $3,821,821Net Income 2018: -$37,8782018Revenue 2019: $3,812,604Expenses 2019: $3,836,587Net Income 2019: -$23,9832019Revenue 2020: $3,737,282Expenses 2020: $3,618,142Net Income 2020: $119,1402020Revenue 2021: $4,273,703Expenses 2021: $3,674,516Net Income 2021: $599,1872021Revenue 2022: $4,982,668Expenses 2022: $3,605,798Net Income 2022: $1,376,8702022Revenue 2023: $4,012,998Expenses 2023: $3,966,155Net Income 2023: $46,8432023Revenue 2024: $4,450,832Expenses 2024: $4,358,833Net Income 2024: $91,9992024

Highlighted filing

2024

Revenue$4,450,832
Expenses$4,358,833
Net Income$91,999

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.7$0.85$15.8$4.45$4.36$0.09
2023Detailed filing. Detailed filing data is available for this year.$16.5$0.98$15.5$4.01$3.97$0.05
2022Detailed filing. Detailed filing data is available for this year.$16.1$1.04$15.0$4.98$3.61$1.38
2021Detailed filing. Detailed filing data is available for this year.$15.2$1.01$14.2$4.27$3.67$0.60
2020Detailed filing. Detailed filing data is available for this year.$14.8$1.41$13.4$3.74$3.62$0.12
2019Detailed filing. Detailed filing data is available for this year.$15.0$1.85$13.2$3.81$3.84$0.02
2018Detailed filing. Detailed filing data is available for this year.$15.0$2.01$13.0$3.78$3.82$0.04
2017Detailed filing. Detailed filing data is available for this year.$15.2$2.04$13.2$3.90$3.95$0.05
2016Detailed filing. Detailed filing data is available for this year.$15.5$2.39$13.1$3.95$3.80$0.15
2015Detailed filing. Detailed filing data is available for this year.$15.7$2.78$12.9$3.66$3.46$0.20
2014Detailed filing. Detailed filing data is available for this year.$15.5$2.71$12.8$3.62$3.53$0.09
2013Detailed filing. Detailed filing data is available for this year.$15.6$2.90$12.7$4.05$3.57$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$3.14$12.2$3.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$3.35$9.36$3.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.2
Gross Receipts
$6,019,323
Mission and Program Overview

Mission

To build girls of courage, confidence, and character who make the world a better place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,297,579$9,311,356▲ $13,777
Investments in Publicly Traded Securities$4,562,433$3,364,804▼ $1,197,629
Cash and Non-Interest-Bearing Accounts$1,828,725$3,160,930▲ $1,332,205
Investments Other Securities$396,676$525,410▲ $128,734
Inventories for Sale or Use$126,782$116,679▼ $10,103
Accounts Receivable$157,995$104,910▼ $53,085
Prepaid Expenses and Deferred Charges$46,510$41,591▼ $4,919
Pledges and Grants Receivable$37,020$24,299▼ $12,721
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$16,466,153$16,658,024▲ $191,871
Other Assets Total$12,433$8,045▼ $4,388
Liabilities
Mortgage Notes Payable Secured by Investment Property$571,871$532,522▼ $39,349
Accounts Payable and Accrued Expenses$294,635$223,196▼ $71,439
Deferred Revenue$110,482$99,256▼ $11,226
Total Liabilities$976,988$854,974▼ $122,014
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,001,025$15,285,514▲ $284,489
Net Assets With Donor Restrictions$488,140$517,536▲ $29,396
Total Net Assets Fund Balance$15,489,165$15,803,050▲ $313,885
Total Liabilities and Net Assets / Fund Balance$16,466,153$16,658,024▲ $191,871

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,988,295-$4,988,295
Buildings$-507,491$5,162,850$4,655,359
Leasehold Improvements$3,632,686-$3,632,686
Other Land Buildings$859,517-$859,517
Equipment$338,349-$338,349

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$174,849-▲ $20,021-$183,880
2023$163,539-▲ $23,890-$174,849
2022$207,258-▼ $31,619-$163,539
2021$193,913-▲ $26,073-$207,258
2020$183,320-▲ $20,283-$193,913
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tayuanee DewberryCEOFT$162,703$26,473$189,176
Olivia LaMelleChief Bus. Off.FT$100,000$617$100,617
Robert KocurDirector of FinFT$77,836$9,016$86,852

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$332,343
Program Service Revenue
$174,930
Investment Income
$278,743
Other Revenue
$3,664,816
All Other Contributions
$317,343
Change in Net Assets
$91,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,429,270
Revenue Not Reported on Financial Statements
$21,562
Revenue Not Reported on Form 990
$221,886
Total Revenue per Audited Statements
$4,651,156
Total Revenue per Form 990
$4,450,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,485,150
Other Expenses$1,750,268
Grants and Similar Amounts Paid$123,415
Total Fundraising Expense$123,050
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,493,440$331,118$62,529$1,887,087
Depreciation Depletion$293,365$12,352$3,088$308,805
Current Officers, Directors, Trustees, and Key Employees$218,062$46,925$11,041$276,028
All Other Expenses$96,551$49,083$8,300$153,934
Payroll Taxes$92,780$53,965$3,567$150,312
Grants to Domestic Individuals$123,415--$123,415
Other Employee Benefits$8,042$115,126$90$123,258
Fees for Services Other$39,208$82,061$874$122,143
Other Expenses$72,088$23,358$1,329$96,775
Insurance$72,161$7,408$8,634$88,203
Travel$41,101$7,673$3,755$52,529
Pension Plan Contributions$43,619$3,877$969$48,465
Fees for Services Accounting-$29,897-$29,897
Interest$23,023$69$23$23,115
Fees for Service Investment Mgmnt Fees-$21,562-$21,562
Conferences and Meetings$5,719$9,483$1,942$17,144
Fees for Services Legal-$622-$622
Total Functional Expenses$3,383,180$852,603$123,050$4,358,833

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,358,833
Expenses per Audited Statements$4,337,271
Total Expenses per Audited Statements$4,337,271
Expenses Not Reported on Financial Statements$21,562
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

This class is referred to as voting representatives. All voting representatives must be at least eighteen years of age at the time of elections, and must be members of the Girl Scout movement registered through the Hornets' Nest Council.

Form 990, Part VI, Section A, Line 7A

A voting representative of the council shall be: (A) a delegate elected by the service unit; (B) a member of the board of directors; (C) a member of the council board development committee; or (D) a national delegate of at least 18 years of age. At least two-thirds (2/3) of the voting representatives must be elected by the service units. All voting representatives shall hold membership only for the term.

Form 990, Part VI, Section A, Line 7B

Responsibilities of the voting representatives. The voting representatives shall (A) elect the officers of the council, the members-at-large of the board of directors, and the delegates and alternates to the national council of the girl scouts of the United States of America; and (B) amend the articles of incorporation and bylaws; and (C) conduct other business as may, from time to time, come before the voting representatives.

Form 990, Part VI, Section B, Line 11B

The organization's CFO provides schedules to the tax preparer to compile the Form 990. Once the tax preparer has completed the Form 990, it is reviewed in detail by the CFO. Once a final draft is in place, the tax preparer reviews the Form 990 with the audit advisory committee of the board The Form 990 is then provided to all directors of the board before filing with the IRS.

Form 990, Part VI, Section B, Line 12C

The organization requires all officers, directors, and employees to sign a statement annually disclosing any conflicts of interest and confirming understance of the policy. In addition, the organization conducts mandatory training to all employees on an annual basis on this topic.

Form 990, Part VI, Section B, Line 15A

The CEO's compensation was initially reviewed and a recommendation developed by the executive compensation task group under the purview of the HR advisory committee, using regional comparisons with youth service non-profits of similar asset and membership size. The task group also considered comparables provided by GSUSA (National organization) that list ranges by council size. The task group's recommendation was then presented, reviewed de novo and approved by the full board of directors during executive session. Minutes of the board of director's executive session containing the board's deliberation and vote were kept.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Girl Scouts Hornets Nest Council
EIN
56-0563842
Phone
7047316500
Address
7007 Idlewild Road, Charlotte, NC 28212

Signing Officer

Name
Tayuanee Dewberry
Title
CEO
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tayuanee Dewberry
Formed
1939
Legal Domicile
Nc
Voting Board Members
17
Independent Board Members
17
Employees
61
Volunteers
3,000

Preparer

Firm
Foard and Company PA
Address
1347 Harding Place, Charlotte, NC 28204
Preparer
Garrett Summers
Phone
7043721515
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The Council's Endowment Fund is established by donors to benefit the girls served by the council. The Endowment Funds are held and invested at the Foundation for the Carolinas.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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