Civic Intelligence

Girl Scouts of Orange County

EIN 95-2023244 • 501(c)3 • Irvine, CA

View Organization Page

Profile

Girl scouting builds girls of courage,confidence, and character, who make the world a better place. In orange county, nearly 15,000 girl scouts, ages 5-17, are developing leadership skills for success in the 21st century and a lifelong commitment to service, giving more than 500,000 hours of community service to orange county every year. A recent study, conducted by the girl scout research institute in conjunction with an independent research firm, reported that women who were girl scouts when they were young have higher perceptions of self, higher rates of volunteerism and civic engagement, higher rates of college education and higher household incomes than non-alumnae.

9500 Toledo Way 100Irvine, CA 92618

www.girlscoutsoc.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.16x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

7th percentile

-36%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$279,917

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

97th percentile

102%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-17%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$37,263,537

Up $18,804,335 (+102%) from 2023

Liabilities

Down

$1,866,290

Down $192,720 (-9.4%) from 2023

Net Assets

Up

$35,397,247

Up $18,997,055 (+116%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin7th percentile

Revenue

Down

$11,698,198

Down $2,398,471 (-17%) from 2023

Expenses

Down

$15,920,925

Down $250,281 (-1.5%) from 2023

Net Income

Down

-$4,222,727

Down $2,148,190 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$40M$30M$20M$10M$0Assets 2010: $23,430,285Liabilities 2010: $624,609Net Assets 2010: $22,805,6762010Assets 2011: $13,654,929Liabilities 2011: $694,545Net Assets 2011: $12,960,3842011Assets 2012: $12,764,388Liabilities 2012: $620,805Net Assets 2012: $12,143,5832012Assets 2013: $14,316,527Liabilities 2013: $2,204,948Net Assets 2013: $12,111,5792013Assets 2014: $14,000,144Liabilities 2014: $1,041,446Net Assets 2014: $12,958,6982014Assets 2015: $14,365,426Liabilities 2015: $917,742Net Assets 2015: $13,447,6842015Assets 2016: $15,133,396Liabilities 2016: $1,050,824Net Assets 2016: $14,082,5722016Assets 2017: $19,574,884Liabilities 2017: $2,360,844Net Assets 2017: $17,214,0402017Assets 2018: $19,091,434Liabilities 2018: $2,297,065Net Assets 2018: $16,794,3692018Assets 2019: $17,574,885Liabilities 2019: $1,420,378Net Assets 2019: $16,154,5072019Assets 2020: $18,173,147Liabilities 2020: $2,598,609Net Assets 2020: $15,574,5382020Assets 2021: $16,816,820Liabilities 2021: $2,798,897Net Assets 2021: $14,017,9232021Assets 2022: $18,628,278Liabilities 2022: $1,833,353Net Assets 2022: $16,794,9252022Assets 2023: $18,459,202Liabilities 2023: $2,059,010Net Assets 2023: $16,400,1922023Assets 2024: $37,263,537Liabilities 2024: $1,866,290Net Assets 2024: $35,397,2472024

Highlighted filing

2024

Assets$37,263,537
Liabilities$1,866,290
Net Assets$35,397,247
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$20M$10M$0-$10MExpenses 2010: $11,033,5612010Revenue 2011: $13,007,131Expenses 2011: $13,402,725Net Income 2011: -$395,5942011Expenses 2012: $14,100,9232012Revenue 2013: $13,477,242Expenses 2013: $13,650,240Net Income 2013: -$172,9982013Revenue 2014: $12,161,855Expenses 2014: $11,314,736Net Income 2014: $847,1192014Revenue 2015: $15,643,233Expenses 2015: $14,427,261Net Income 2015: $1,215,9722015Revenue 2016: $14,713,530Expenses 2016: $14,078,642Net Income 2016: $634,8882016Revenue 2017: $17,980,420Expenses 2017: $14,779,210Net Income 2017: $3,201,2102017Revenue 2018: $11,100,526Expenses 2018: $10,407,239Net Income 2018: $693,2872018Revenue 2019: $10,897,029Expenses 2019: $11,019,912Net Income 2019: -$122,8832019Revenue 2020: $10,629,777Expenses 2020: $11,232,905Net Income 2020: -$603,1282020Revenue 2021: $9,825,327Expenses 2021: $11,708,576Net Income 2021: -$1,883,2492021Revenue 2022: $14,210,041Expenses 2022: $13,446,648Net Income 2022: $763,3932022Revenue 2023: $14,096,669Expenses 2023: $16,171,206Net Income 2023: -$2,074,5372023Revenue 2024: $11,698,198Expenses 2024: $15,920,925Net Income 2024: -$4,222,7272024

Highlighted filing

2024

Revenue$11,698,198
Expenses$15,920,925
Net Income-$4,222,727
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,263,537
Liabilities
$1,866,290
Net assets
$35,397,247
Revenue
$11,698,198
Expenses
$15,920,925
Net income
-$4,222,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$37.3$1.87$35.4$11.7$15.9$4.22
2023Detailed filing. Detailed filing data is available for this year.$18.5$2.06$16.4$14.1$16.2$2.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$1.83$16.8$14.2$13.4$0.76
2021Detailed filing. Detailed filing data is available for this year.$16.8$2.80$14.0$9.83$11.7$1.88
2020Detailed filing. Detailed filing data is available for this year.$18.2$2.60$15.6$10.6$11.2$0.60
2019Detailed filing. Detailed filing data is available for this year.$17.6$1.42$16.2$10.9$11.0$0.12
2018Detailed filing. Detailed filing data is available for this year.$19.1$2.30$16.8$11.1$10.4$0.69
2017Detailed filing. Detailed filing data is available for this year.$19.6$2.36$17.2$18.0$14.8$3.20
2016Detailed filing. Detailed filing data is available for this year.$15.1$1.05$14.1$14.7$14.1$0.63
2015Detailed filing. Detailed filing data is available for this year.$14.4$0.92$13.4$15.6$14.4$1.22
2014Summary only. Only limited summary data is available for this year.$14.0$1.04$13.0$12.2$11.3$0.85
2013Detailed filing. Detailed filing data is available for this year.$14.3$2.20$12.1$13.5$13.7$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$0.62$12.1$14.1
2011Summary only. Only limited summary data is available for this year.$13.7$0.69$13.0$13.0$13.4$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.4$0.62$22.8$11.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 1, 2025
Return Version
2023v6.0
Gross Receipts
$16,955,992
Mission and Program Overview

Mission

Girl scouting builds girls of courage,confidence, and character, who make the world a better place. In orange county, nearly 20,000 girl scouts, ages 5-17, are developing leadership skills for success in the 21st century and a lifelong commitment to service, giving more than 500,000 hours of community service to orange county every year. A recent study, conducted by the girl scout research institute in conjunction with an independent research firm, reported that women who were girl scouts when they were young have higher perceptions of self, higher rates of volunteerism and civic engagement, higher rates of college education and higher household incomes than non-alumnae.

Nearly 15,000 oc girl scouts gained leadership skills & values necessary for success in the 21st century.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,041,478$13,763,518▼ $277,960
Cash and Non-Interest-Bearing Accounts$3,319,806$1,071,848▼ $2,247,958
Prepaid Expenses and Deferred Charges$480,129$304,846▼ $175,283
Pledges and Grants Receivable$134,498$134,615▲ $117
Inventories for Sale or Use$121,392$132,681▲ $11,289
Accounts Receivable$87,126$88,623▲ $1,497
Total Assets$38,327,095$37,263,537▼ $1,063,558
Other Assets Total$20,142,666$21,767,406▲ $1,624,740
Liabilities
Accounts Payable and Accrued Expenses$1,560,748$1,294,563▼ $266,185
Other Liabilities$277,781$293,156▲ $15,375
Deferred Revenue$220,481$217,341▼ $3,140
Unsecured Notes Loans Payable-$61,230-
Total Liabilities$2,059,010$1,866,290▼ $192,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,828,502$32,745,910▼ $1,082,592
Net Assets With Donor Restrictions$2,439,583$2,651,337▲ $211,754
Total Net Assets Fund Balance$36,268,085$35,397,247▼ $870,838
Total Liabilities and Net Assets / Fund Balance$38,327,095$37,263,537▼ $1,063,558

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,542,537$17,296,408$24,838,945
Land$6,220,981-$6,220,981
Other Assets Org$21,479,531--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria SheppChief Executive OfficerFT$254,262$25,655$279,917
Julie Weeks - 51123Chief Marketing OfficerFT$235,502$5,670$241,172
Christina SalcidoVP of Mission OperationsFT$194,304$24,645$218,949
Mark BelzowskiCFO/VP Financial OperationFT$162,672$29,225$191,897
Glee Harris - 111424VP of Human ResourcesFT$157,525$27,855$185,380
Shaheen Hussain - 123123Chief Development OfficerFT$173,965$9,979$183,944
Martha Bayer -62724Chief Governance & Bus OffFT$147,915$9,236$157,151

Board Members and Trustees

NameTitle
Christine ScheunemanBoard Chair
Christine Mueller1st Vice Chair
Lisa Perrine2nd Vice Chair
Alpesh AminMember
Ara AnoshiravaniMember
Cathy FitzpatrickMember
Clarissa SerpasMember
Darla HollandMember
Gabriela RoblesMember
Julie FarbaniecMember
Kendra LoevenguthMember
Lillea AcasioMember
MAGGIE O'SULLIVANMember
Michele RichardsMember
Michiko InanagaMember
Remy HernandezMember
Sharon KleinMember
Susie Lopez-guerraMember
Todd PriestMember
Jeff WinstonSecretary
Azeem DhaliaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,118,659
Program Service Revenue
$1,201,395
Investment Income
$82,150
Other Revenue
$9,295,994
All Other Contributions
$1,086,478
Change in Net Assets
$-4,222,727

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$102,700Fair Market Value
Other Non Cash Contri Table12$38,319Fair Market Value
Other Non Cash Contri Table7$11,674Fair Market Value
Clothing and Household Goods-$10,349Fair Market Value
Other Non Cash Contri Table3$2,212Fair Market Value
Works of Art4$2,050Fair Market Value
Other Non Cash Contri Table3$1,211Fair Market Value
Other Non Cash Contri Table6$564Fair Market Value
Other Non Cash Contri Table3$350Fair Market Value
Total Noncash Contributions40$169,429-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,698,198
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$348,596
Total Revenue per Audited Statements
$12,046,794
Total Revenue per Form 990
$11,698,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,427,094
Other Expenses$5,493,831
Total Fundraising Expense$765,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,931,320$590,222$320,971$7,842,513
Other Employee Benefits$1,111,508$107,266$64,872$1,283,646
Payroll Taxes$741,381$71,545$43,270$856,196
Fees for Services Other$553,961$122,506$95,313$771,780
Depreciation Depletion$636,457$24,730$14,956$676,143
Occupancy$621,545$19,790$11,268$652,603
Current Officers, Directors, Trustees, and Key Employees$244,606$102,290$97,843$444,739
Insurance$358,494$25,978$18,485$402,957
Travel$211,937$31,572$4,138$247,647
Other Expenses$144,363$44,963$34,303$178,666
All Other Expenses$143,550$21,261$2,865$167,676
Conferences and Meetings$29,368$44,710$3,299$77,377
Office Expenses$63,116$4,002$963$68,081
Total Functional Expenses$13,906,448$1,248,832$765,645$15,920,925

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$16,269,521
Expenses per Audited Statements$15,920,925
Total Expenses per Form 990$15,920,925
Expenses Not Reported on Form 990$348,596
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$120,351
Fundraising Direct Expenses$53,632
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Voice for Girls$92,485$80,185$8,355$71,830
Trefoil Trot$60,047$40,166$17,463$22,703
Total Events$152,532$120,351$53,632$66,719
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$293,156
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Only persons who are members of the girl scout movement, 14 years of age and older, registered through the council are eligible to be members of the corporation. Members of the corporation, in meeting assembled shall consist of: (a) delegates elected by each association/service unit, each of whom shall have the right to one vote, and (b) the officers, members of the board of directors, members of the board development committee, and association chairs, each of whom shall have the right to one vote. All members shall hold membership only for the term to which they have been elected and only for so long as they are registered through the council.”

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

“The board of directors of the girl scouts of orange county is elected by its delegated membership of the council.”

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

“The members must approve changes to the bylaws”

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

“The board of directors of the girl scouts of orange county will receive the return either by e-mail,and/or board website,prior to the filing of the return.”

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

“Annually board members are provided conflict of interest forms to complete. If a conflict of interest is noted or arises during the course of the year the board member is asked to excuse her/himself from all discussion and voting on the issue as needed.”

Form 990, Part VI, Section B, Line 15

“Annually compensation of all staff is reviewed by the ceo and human resources with respect to salary grade and range. Annually the ceo's compensation is reviewed by a three person compensation committee made up of members of the board. The committee reviews the ceo's performance along with comparative market data for non-profits.”

Form 990, Part VI, Section C, Line 19

“Annual report is provided either by e-mail and/or board website to members; tax filings also available on guidestar.org”

Filing and Contact Details

Filer

Filer Name
Girl Scouts of Orange County
EIN
95-2023244
Phone
9494618818
Address
9500 TOLEDO WAY 100, IRVINE, CA 92618

Signing Officer

Name
Victoria Shepp
Title
CEO
Phone
9494618818
Signed
2025-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Shepp
Formed
1968
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
205
Volunteers
10,147

Preparer

Firm
Eide Bailly Llp
Address
800 NICOLLET MALL STE 1300, MINNEAPOLIS, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net transfer of assets 1,740,251. Beneficial interest in assets held by the trust 1,611,638.”

Financial Statement Notes

PART X, LINE 2:

“The council has adopted fasb asc topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain, and, accordingly, no accounting adjustment has been made to the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Schedule g - special events 53,632.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Schedule g - special events 53,632.”

Raw XML AppendixShowing 400 of 937 raw XML fields

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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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0NEARLY 15,000 OC GIRL SCOUTS GAINED LEADERSHIP SKILLS & VALUES NECESSARY FOR SUCCESS IN THE 21ST CENTURY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt142ND VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21CFO/VP FINANCIAL OPERATION
IRS990/Form990PartVIISectionAGrp/TitleTxt22CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF DEVELOPMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24VP OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt25VP OF MISSION OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHIEF MARKETING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt27CHIEF GOVERNANCE & BUS OFF
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IRS990/MissionDesc0GIRL SCOUTING BUILDS GIRLS OF COURAGE,CONFIDENCE, AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. IN ORANGE COUNTY, NEARLY 15,000 GIRL SCOUTS, AGES 5-17, ARE DEVELOPING LEADERSHIP SKILLS FOR SUCCESS IN THE 21ST CENTURY AND A LIFELONG COMMITMENT TO SERVICE, GIVING MORE THAN 500,000 HOURS OF COMMUNITY SERVICE TO ORANGE COUNTY EVERY YEAR. A RECENT STUDY, CONDUCTED BY THE GIRL SCOUT RESEARCH INSTITUTE IN CONJUNCTION WITH AN INDEPENDENT RESEARCH FIRM, REPORTED THAT WOMEN WHO WERE GIRL SCOUTS WHEN THEY WERE YOUNG HAVE HIGHER PERCEPTIONS OF SELF, HIGHER RATES OF VOLUNTEERISM AND CIVIC ENGAGEMENT, HIGHER RATES OF COLLEGE EDUCATION AND HIGHER HOUSEHOLD INCOMES THAN NON-ALUMNAE.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt019790
IRS990/OccupancyGrp/ProgramServicesAmt0621545

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